Mass. Gen. Laws » Part I Title IX Chapter 58
Massachusetts General Laws

Mass. Gen. Laws ch. 58, § 10C (2026)

Final equalization and apportionment; establishment; report to general court

✓ current as of July 2026
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Section 10C. On or before January thirty-first of the year next following the year for which an equalization is to be established, the commissioner shall, on the basis of the equalized valuations determined under sections nine and ten A, as modified by the appellate tax board under section ten B, establish a final equalization and apportionment upon the several cities and towns as of January first of such year of the fair cash value of all property in the commonwealth subject to local taxation, the fair cash value of all such property in each city and town, the ratio which the fair cash value of all such property in each city or town bears to the fair cash value of all such property in the commonwealth, and the proportion of county tax, which should be assessed upon each city and town. Prior to establishing a final equalization and apportionment, the commissioner shall add to the equalized valuations so determined the fair cash value of all property subject to the excise imposed by section ten of chapter one hundred and twenty-one A and said property shall, for the purpose of this section only, be deemed property subject to local taxation. The fair cash value of said property shall be established by the commissioner at an amount no higher than that which would result if the owner thereof were paying a tax under the provisions of chapter fifty-nine equal to the total payments made to the city or town under chapter one hundred and twenty-one A in the most recent calendar year, and if all property actually subject to local taxation in such city or town were being assessed at the equalized valuation determined by the commissioner hereunder. The equalized valuations and apportionments so established shall be the basis for all state, county or district assessments, distributions and appropriated grants and reimbursements which are based on equalized valuations and apportionments, in the next two-year period and until another equalization and apportionment has been established.

Notes of Decisions
Cited in 6 cases, 1975–1983 · leading case: Tregor v. Bd. of Assessors of Boston, 387 N.E.2d 538 (Mass. 1979).
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Tregor v. Bd. of Assessors of Boston, 387 N.E.2d 538 (Mass. 1979). · cites it 4× “a taxpayer makes out at least a prima facie case of disproportionate assessment if he shows that his property is assessed at a percentage of fair cash value greater than the average percentage for all taxable property in the city or town, using the fair cash value of all such…”
New Boston Garden Corp. v. Bd. of Assessors, 420 N.E.2d 298 (Mass. 1981). “The “1976 Equalization Study” is a Statewide study of disproportionality ratios for each city and town prepared by the State Tax Commission (now the Commissioner of Revenue) pursuant to G. L. c. 58, § 10C. In view of the experience and expertise of the commission, and the fact…”
Keniston v. Bd. of Assessors, 407 N.E.2d 1275 (Mass. 1980). “See G. L. c. 58, § 10C. This language imposes a ceiling on the fair cash value of a city, which in effect may limit the level of abatements: the lower the fair cash value, the higher the ratio of assessed value to fair cash value and the less disproportion between any individual…”
Cnty. of Middlesex v. City of Newton, 434 N.E.2d 1297 (Mass. App. Ct. 1982). “514, § 13, provides in pertinent part that “[t]he county commissioners shall apportion and assess all county taxes among and upon the several cities and towns according to the most recent equalization and apportionment reported by the commissioner of revenue to the general court…”
Bd. of Assessors v. Tenneco, Inc., 447 N.E.2d 666 (Mass. 1983). · cites it 3× “Rather, it used ratios of assessed valuations to estimated full valuations computed by the Commissioner pursuant to G. L. c. 58, § 10C. The board, under G. L.”
Town of Brookline v. Cnty. Commissioners of the Cnty. of Norfolk, 327 N.E.2d 690 (Mass. 1975). “G. L. c. 58, § 10C. Plainly the Legislature is not required to adopt the 1972 report as *355 establishing the correct apportionment of the 1974 county tax for Brookline and Weymouth, although such a course would appear most sensible and is the procedure required in the future…”
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