Massachusetts General Laws

Mass. Gen. Laws ch. 58A, § 12B (2026)

Evidence of fair cash valuation or classification of property; admissibility

✓ current as of July 2026

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Section 12B. At any hearing relative to the assessed fair cash valuation or classification of property, evidence as to the fair cash valuation or classification of property at which assessors have assessed other property of a comparable nature or class shall be admissible.

Notes of Decisions

Cited in 2 cases, 1965–1972 · leading case: Bd. of Assessors v. New England Oyster House, Inc., 290 N.E.2d 520 (Mass. 1972).

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Bd. of Assessors v. New England Oyster House, Inc., 290 N.E.2d 520 (Mass. 1972). · cites it 3× “G. L. c. 58A, § 12B. The board rightly paid little attention to a determination of value based on the replacement cost of the building and improvements less depreciation.”

SHOPPERS'WORLD v. Bd. of Assessors of Framingham, 203 N.E.2d 811 (Mass. 1965). “The effect of the Lowell decision, however, has been greatly weakened by the Legislature, through the enactment of G. L. c. 58A, § 12B, inserted by St. 1950, c.”

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