Mass. Gen. Laws ch. 59, § 61

Conditions of abatement

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Section 61. A person shall not have an abatement of a tax imposed upon his personal property subject to taxation, except as otherwise provided, unless he has brought in to the assessors a list of his personal estate as required by section 29 and complied with any requests by the assessors to examine books, papers, records and other data under section 31A. If such a list of his personal estate is not filed within the time specified in the notice required by said section 29 or the person has not complied with any requests by the assessors to examine books, papers, records and other data under said section 31A, no part of the tax assessed on the personal estate shall be abated unless the applicant shows to the assessors a reasonable excuse for the delay, or unless such tax exceeds by fifty per cent the amount which would have been assessed on such estate, if the list had been seasonably brought in, and in such case only the excess over such fifty per cent shall be abated. A person applying for an abatement of a tax on real estate may have an abatement although no list of the owner's estate was brought in as required by the said notice; provided, that in any application for an abatement of such a tax the applicant shall include a sufficient description in writing of the particular real estate as to which an abatement is requested.

Notes of Decisions

Cited in 11 cases, 1923–1998 · leading case: Wynn v. Board of Assessors

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Wynn v. Board of Assessors (1932) mass · cites it 2× “” A like change with respect to abatements by assessors was made in G. L. c. 59, § 61, by St. 1931, c. 150, § 2.”

Assessors of Brookline v. Prudential Insurance Co. of America (1941) mass · cites it 2× “” G. L. c. 59, § 61. Boston & Albany Railroad v.”

Children's Hospital Medical Center v. Board of Assessors (1983) mass · cites it 2× “724, 725 (1980) (use of approved form for application for abatement is essential to jurisdiction of assessors and of board, and omission of description of property pursuant to G. L. c. 59, § 61, would be fatal to application); New Bedford Gas & Edison Light Co.”

Boston & Albany Railroad v. City of Boston (1931) mass · cites it 3× “59, § 29, and (2) because the allegations show that no proper list of its real estate was filed as required by G. L. c. 59, § 61. The facts stated in the bill of complaint must be taken as true.”

Olympia & York State Street Co. v. Board of Assessors (1998) mass “59, § 38D, requires that, for assessment purposes, the owner provide such information to the assessors as required to determine the actual fair cash value of a property, and G. L. c. 59, § 61 A, provides that, in appealing an assessment, a person applying for an abatement:…”

Hamilton Manufacturing Co. v. City of Lowell (1931) mass “The complainant returned a list of its property subject to taxation on April 1, 1927, as required by G. L. c. 59, §61. In that list was included a detailed description and enumeration of all its machinery accompanied by a valuation.”

Central National Bank v. City of Lynn (1927) mass “313, 316 . Said § 61 comprehends and is applicable to the statement on oath to be filed by the cashier of a national bank.”

MacDonald v. Board of Assessors (1980) mass “” G. L. c. 59, § 61, as amended by St. 1933, c.”

Tremont & Suffolk Mills v. City of Lowell (1930) mass “59, § 29, which, by G. L. c. 59, § 61, is a prerequisite to the granting of an abatement.”

McMillan v. City of Gloucester (1923) mass “The ordering of judgment by the Superior Court judge in favor of the complainant imported a finding of all subsidiary facts essential to that result.”

Taber Mill v. Board of Assessors (1927) mass “G. L. c. 59, § 61. There was no evidence tending to show that the tax list was not filed in good faith, and the petitioner’s failure to include real estate did not deprive it of the right to apply for an abatement of the tax on the personal property listed in the return.”

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