Massachusetts General Laws

Mass. Gen. Laws ch. 58, § 9 (2026)

Proposed equalized valuation; establishment

✓ current as of July 2026

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Section 9. In the year nineteen hundred and sixty-six and in every second year thereafter, the commissioner shall, on or before June first, determine and establish for each city and town a proposed equalized valuation which shall be the fair cash value of all property in such city or town subject to local taxation as of January first in such year.

Notes of Decisions

Cited in 8 cases, 1974–1997 · leading case: Newbury Street Assocs. v. Bd. of Assessors, 436 N.E.2d 950 (Mass. 1982).

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Newbury Street Assocs. v. Bd. of Assessors, 436 N.E.2d 950 (Mass. 1982). “G. L. c. 58, § 9. Thus, equalized values were determined for Boston in 1978 and in 1980.”

Axelrod v. Bd. of Assessors, 466 N.E.2d 517 (Mass. 1984). “See G. L. c. 58, § 9. When the average assessment ratio as of January 1, 1979, is used, the result is very nearly equal to the equalized tax rate found by the board.”

City of Malden v. Appellate Tax Bd., 326 N.E.2d 342 (Mass. 1975). “In 1974, pursuant to G. L. c. 58, §§ 9 and 10 A, the State Tax Commission (commission) determined a “proposed equalized valuation” for each city and town in the Commonwealth.”

Bd. of Assessors v. Comm'r of Revenue, 383 Mass. 876 (Mass. 1981). “See G. L. c. 58, § 9, as amended by St. 1978, c.”

Town of Sudbury v. Comm'r of Corporations & Taxation, 366 Mass. 558 (Mass. 1974). “” G. L. c. 58, § 9, as appearing in St. 1966, *566 c.”

Sudbury v. Comm'r of Corporations & Taxation, 321 N.E.2d 641 (Mass. 1974). “" G.L.c. 58, § 9, as appearing in St. 1966, *566 c.”

Town of Petersham v. Comm'r of Revenue, 461 N.E.2d 217 (Mass. 1984). “G. L. c. 58, § 9. The letter stipulated that the town had thirty days to respond to the request.”

Brown v. Bd. of Assessors, 682 N.E.2d 1373 (Mass. App. Ct. 1997). “The commissioner is required under G. L. c. 58, § 9, as amended through St. 1987, c.”

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