Mass. Gen. Laws » Part I Title IX Chapter 59

Mass. Gen. Laws ch. 59, § 29

Notice of assessments; lists

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Section 29. Assessors before making an assessment shall give seasonable notice thereof to all persons subject to taxation in their respective towns. Such notice shall be posted in one or more public places in each town, or shall be given in some other sufficient manner, and shall require the said persons to bring into the assessors, before a date therein specified, in case of residents a true list, containing the items required by the commissioner in the form prescribed by him under section five of chapter fifty-eight of all their personal estate not exempt from taxation, except intangible property the income of which is included in a return filed the same year in accordance with sections twenty-two to twenty-five, inclusive, of chapter sixty-two, and in case of non-residents and foreign corporations such a true list of all their personal estate in that town not exempt from taxation, and may or may not require such list to include their real estate subject to taxation in that town. It shall also require all persons, except corporations making returns to the commissioner of insurance as required by section thirty-eight of chapter one hundred and seventy-six, to bring in to the assessors before a date therein specified, which shall not be later than March first following, unless the assessors for cause shown extend the time to a reasonable later time but in no event later than the last day for filing an application for abatement of the tax for the fiscal year to which the filing relates, true lists, similarly itemized, of all real and personal estate held by them respectively for literary, educational, temperance, benevolent, charitable or scientific purposes on January first preceding, or at the election of any such corporation on the last day of its fiscal year preceding said January first, together with such information as may be required to comply with regulations promulgated by the commission pursuant to section three of chapter fifty-eight and the amount of receipts and expenditures for said purposes during the year together with copies of federal tax returns containing unrelated business income taxable under section five hundred and eleven of the Internal Revenue Code. The assessors may require from any person claiming under the Seventeenth, Eighteenth or Twenty-second clause of section five an exemption from taxation, a full list of all such person's taxable property, both real and personal.

Notes of Decisions
Cited in 23 cases, 1923–2009 · leading case: Wynn v. Board of Assessors
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Wynn v. Board of Assessors (1932) mass · cites it 2× “G. L. c. 59, §§ 29, 61, 64. Central National Bank v.”
Assessors of Brookline v. Prudential Insurance Co. of America (1941) mass · cites it 2× “150, if he had included his real estate in his list he was not required to make any statement or furnish any evidence as to its value with his application, but if he had not been required to include his real estate in his list and had not done so he was required merely to file a…”
Middlesex Retirement System, LLC v. Board of Assessors (2009) mass “See G. L. c. 59, § 29. The assessors further indicated that they would accept, in lieu of the statutory form of list, MRS’s accounting documentation specifying the “cost and depreciation of each item.”
Children's Hospital Medical Center v. Board of Assessors (1983) mass · cites it 2× “59, § 5, Third (b), and G. L. c. 59, § 29, is a jurisdictional prerequisite to action by the assessors and review by the board.”
RCN-BecoCom, LLC v. Commissioner of Revenue (2005) mass “l telephone and telegraph companies; (2) any statutory property RCN used for telephone service, even if the property also supported other services, was entitled to central valuation by the commissioner; (3) RCN property, situated in Newton, not involved in telephone service, but…”
Boston & Albany Railroad v. City of Boston (1931) mass · cites it 3× “The respondent demurred to the complaint on the grounds in substance that the complainant is not entitled to abatement (1) because there is no allegation that a list was filed as required by G. L. c. 59, § 29, and (2) because the allegations show that no proper list of its real…”
Boston & Maine Railroad v. Town of Billerica (1928) mass “Instead of that being done in the list filed by the railroad corporation at the end of a somewhat detailed list of its real estate, there were inserted these two items: “Fixed .”
Hamilton Manufacturing Co. v. City of Lowell (1931) mass “G. L. c. 59, §§ 29, 61. The complainant properly could file the list, even after the conveyance of the property.”
In re the Valuation of MCI WorldCom Network Services, Inc. (2009) mass “G. L. c. 59, §§ 29, 38. MWNS and MCImetro filed Form 5941 for FY 2004 and FY 2005.”
Boston Edison Co. v. Board of Assessors of Boston (1988) mass “Edison points out that, without objection from the assessors, it included the generating plant on lists of personal property it filed annually with the assessors pursuant to G. L. c. 59, § 29 *7 (1986 ed.). Edison argues that the assessors may not now challenge the status of the…”
Tax Collector v. J.G. Grant & Sons, Inc. (1989) massappct · cites it 2× “It did not, pursuant to G. L. c. 59, § 29, list its property with the town; it did not seek an abatement; and it did not pay the taxes.”
Brown, Rudnick, Freed & Gesmer v. BD OF ASS. OF BOSTON (1983) mass “See G. L. c. 59, § 29. However, in each of the relevant years, BRFG has been assessed and has *301 paid a personal property tax to the city of Boston.”
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