Massachusetts General Laws

Mass. Gen. Laws ch. 58A, § 14 (2026)

Disproportionate assessments; measure of damages

✓ current as of July 2026

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Section 14. In cases where the board finds that a taxpayer is being assessed disproportionately with respect to other properties within the same city or town, the board shall compute the measure of damages in the following manner:

(1) by computing an equalized tax rate by dividing the total taxes as assessed for that city or town for the year for which the finding was made by the fair cash value of the city or town, which shall in no event be higher than the equalized value as finally reported to the general court pursuant to section 10C of chapter 58 for that city or town in the year next preceding the year for which the finding was made.

(2) by applying the rate as computed in accordance with subsection 1 to the fair cash value of the property and thereby determine the taxes which should have been paid.

(3) by subtracting the amount of taxes which should have been paid from those actually paid or assessed.

In such cases within a city or town that has been certified for classification by the commissioner under the provisions of section 56 of chapter 40 and has implemented such classification system the measure of damages shall be computed on the basis of the tax rate of the class in which the property has been assessed or should have been assessed, as the case may be.

Notes of Decisions

Cited in 15 cases, 1980–1988 · leading case: New Boston Garden Corp. v. Bd. of Assessors, 420 N.E.2d 298 (Mass. 1981).

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New Boston Garden Corp. v. Bd. of Assessors, 420 N.E.2d 298 (Mass. 1981). “59, § 2A; G. L. c. 58A, § 14, inserted by St. 1979, c.”

Keniston v. Bd. of Assessors, 407 N.E.2d 1275 (Mass. 1980). · cites it 2× “797, § 10 (G. L. c. 58A, § 14), is constitutionally permissible legislation and that St.”

Bd. of Assessors v. Ogden Suffolk Downs, Inc., 499 N.E.2d 1200 (Mass. 1986). · cites it 2× “The parties agreed on the appropriate equalized tax rates to correct for disproportionate assessment (G. L. c. 58A, § 14 [1984 ed.]). The sole contest before the board was the fair cash value of the property.”

Newbury Street Assocs. v. Bd. of Assessors, 436 N.E.2d 950 (Mass. 1982). · cites it 4× “At issue before the court is whether, pursuant to G. L. c. 58A, § 14, the equalized tax rate for fiscal year 1981 was correctly computed by the board.”

Bd. of Assessors v. Buehler, 487 N.E.2d 493 (Mass. 1986). · cites it 2× “Under G. L. c. 58A, § 14, the board is directed to compute an equalized tax rate when it finds that a taxpayer has been assessed disproportionately with respect to other properties within a municipality.”

Axelrod v. Bd. of Assessors, 466 N.E.2d 517 (Mass. 1984). · cites it 6× “In this appeal from the Appellate Tax Board (board), the taxpayer argues that the board’s interpretation of G. L. c. 58A, § 14, 1 denies him a constitutionally man *461 dated adequate remedy for a disproportionate tax assessment.”

Boston Edison Co. v. Bd. of Assessors of Boston, 520 N.E.2d 483 (Mass. 1988). “For the last three fiscal years involved in this proceeding (as to which neither party objects in this respect), the board followed G. L. c. 58A, § 14 (1986 ed.), which provides for abatement to the municipal average under a statutory formula.”

Pepsi-Cola Bottling Co. v. Bd. of Assessors of Boston, 491 N.E.2d 1071 (Mass. 1986). “12, as provided by G. L. c. 58A, § 14 (1984 ed.). The disproportionate assessment is not at issue.”

Nw. Assocs. v. Bd. of Assessors, 392 Mass. 593 (Mass. 1984). “Under G. L. c. 58A, § 14, the board is required to “compute an equalized tax rate when it finds that a taxpayer is assessed disproportionately with respect to other properties within a municipality.”

Bd. of Assessors v. Tenneco, Inc., 447 N.E.2d 666 (Mass. 1983). “Under G. L. c. 58A, § 14, inserted by St. 1979, c.”

Bd. of Assessors v. Diab, 487 N.E.2d 491 (Mass. 1986). “G. L. c. 58A, § 14 (1984 ed.). An “equalized tax rate” is computed by dividing the total taxes assessed for a municipality by the fair cash value of all taxable property of that community.”

Beal v. Bd. of Assessors, 452 N.E.2d 199 (Mass. 1983). “For fiscal years 1980-1983, see G. L. c. 58A, § 14; St. 1979, c. 797, § 24; Keniston v.”

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