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

Mass. Gen. Laws ch. 58A, § 1A (2026)

Quorum; decisions by a single member of board

✓ current as of July 2026
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Section 1A. The majority of the members of the board shall constitute a quorum for the transaction of its business. For purposes of this section, temporary members shall not be counted for purposes of a quorum, and shall not vote on board matters other than upon specific cases to which they are assigned by the chairman. A single member of the board may decide the following types of cases:

(i) cases on appeal from a board of assessors where the assessed value of the property involved does not exceed $500,000;

(ii) cases on appeal from a board of assessors where the assessed value exceeds $500,000 but does not exceed $750,000 when the appellant and appellee gives written consent to a decision by a single member;

(iii) cases heard under the informal procedure in which the assessed value is less than $1,000,000 as provided in section 7A or the small claims procedure as provided in section 7B.

In any such appeal, upon request and upon the filing of such written consent the appeal shall be advanced for speedy hearing.

Such decision shall be signed by the single member of the board who presided at the hearing, and such case shall be attributed to said single member for tracking and evaluation purposes.

Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 2002–2025 · leading case: Bayer Corp. v. Comm'r of Revenue, 436 Mass. 302 (Mass. 2002).
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Bayer Corp. v. Comm'r of Revenue, 436 Mass. 302 (Mass. 2002). “(“A vacancy in the board shall not impair its powers nor affect its duties”); G. L. c. 58A, § 1A (“The majority of the members of the board shall constitute a quorum for the transaction of its business”).”
Alan Sliski v. Bd. of Assessors of Lincoln. (Mass. App. Ct. 2025). · cites it 2× “Next, the taxpayer asserts, again for the first time on appeal, that the board violated G. L. c. 58A, § 1A, by failing to have a quorum present for the hearing, and by doing so, skirted the requirements of the open meeting law (OML), G.”
Patricia I. Drury v. Bd. of Assessors of Templeton. (Mass. App. Ct. 2023). “Drury, appeals from a decision of a single member of the Appellate Tax Board (board) issued in accordance with G. L. c. 58A, § 1A, denying an abatement of the fiscal year 2020 1 tax assessment by the town of Templeton (town) on the taxpayer's real property and improvements.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.