Massachusetts General Laws

Mass. Gen. Laws ch. 58A, § 12A (2026)

Costs; appeal

✓ current as of July 2026

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Section 12A. If the owner of a parcel of real estate files an appeal of the assessed value of said parcel with the board for either of the next two fiscal years after a fiscal year for which the board has determined the fair cash value of said parcel and if the assessed value is greater than the fair cash value as determined by the board, the burden shall be upon the appellee to prove that the assessed value was warranted and upon failure of the appellee to do so, the board may, in its discretion, tax as costs against the appellee, in addition to witness fees and expenses of service of process, the whole or any part of the reasonable expense of the taxpayer incurred in the preparation, entry and trial of his appeal. Should the board find that the assessed value was warranted, then it may tax such costs of the appellee against the appellant. Such costs shall be certified and paid as provided in section 12.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1983–2025 · leading case: W.A. Wilde Co. v. Bd. of Assessors, 993 N.E.2d 738 (Mass. App. Ct. 2013).

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W.A. Wilde Co. v. Bd. of Assessors, 993 N.E.2d 738 (Mass. App. Ct. 2013). · cites it 6× “The question presented is whether, based on the text of G. L. c. 58A, § 12A, the board was obliged to assign the burden of going forward with the necessary proof to the town’s board of assessors (assessors), not the taxpayer, at the administrative hearing.”

Bd. of Assessors v. Ogden Suffolk Downs, Inc., 499 N.E.2d 1200 (Mass. 1986). “, G. L. c. 58A, § 12A [1984 ed.]), to shift the burden of persuasion or to create a presumption with which the agency must deal.”

Beal v. Bd. of Assessors, 452 N.E.2d 199 (Mass. 1983). · cites it 7× “The taxpayer’s appeal, is premised on the applicability of G. L. c. 58A, § 12A, inserted by St. 1943, c.”

Alan Sliski v. Bd. of Assessors of Lincoln. (Mass. App. Ct. 2025). · cites it 3× “10 appeals set out in G. L. c. 58A, § 12A. This burden-shifting mechanism provides: "If the owner of a parcel of real estate files an appeal of the assessed value of said parcel with the board for either of the next two fiscal years after a fiscal year for which the board has…”

Busny v. Bd. of Assessors, 451 N.E.2d 725 (Mass. 1983). · cites it 3× “Assessors of Boston, ante 648 (1983), also decided today, the taxpayer’s appeal is grounded on the contention that G. L. c. 58A, § 12A, inserted by St. 1943, c.”

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