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

Mass. Gen. Laws ch. 59, § 63 (2026)

Notice of decision

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 63. Assessors shall, within ten days after their decision on an application for an abatement, send written notice thereof to the applicant. If the assessors fail to take action on such application for a period of three months following the filing thereof, they shall, within ten days after such period, send the applicant written notice of such inaction. Said notice shall indicate the date of the decision or the date the application is deemed denied as provided in section sixty-four, and shall further state that appeal from such decision or inaction may be taken as provided in sections sixty-four to sixty-five B, inclusive.

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1972–2023 · leading case: WB&T Mortg. Co. v. Bd. of Assessors, 889 N.E.2d 404 (Mass. 2008).
Sort: Relevance Newest Treatment
WB&T Mortg. Co. v. Bd. of Assessors, 889 N.E.2d 404 (Mass. 2008). “The application was deemed denied (by operation of statute, due to the assessors’ inaction) on March 21, 2002, G. L. c. 59, § 63, and the taxpayer filed its appeal within ninety days, on June 21, 2002.”
Mann v. Bd. of Assessors, 438 N.E.2d 826 (Mass. 1982). “G. L. c. 59, § 63, as appearing in St. 1974, c.”
Boston Gas Co. v. Bd. of Assessors of Boston, 522 N.E.2d 921 (Mass. 1988). “See G. L. c. 59, §§ 63, 64 (1986 ed.). The taxpayer did not appeal the denials to the Appellate Tax Board (board) within three months as was its right under c.”
Stagg Chevrolet, Inc. v. Bd. of Water Commissioners, 860 N.E.2d 696 (Mass. App. Ct. 2007). · cites it 7× “*121 Although the water commissioners were required to inform Stagg of how their decision could be appealed, see G. L. c. 59, § 63, 2 their notice to Stagg failed to include this vital information.”
Berkshire Gas Co. v. Bd. of Assessors, 281 N.E.2d 602 (Mass. 1972). “The assessors on October 5, 1970, gave the company notice (G. L. c. 59, § 63, as appearing in St. 1943, c.”
Educ. Divide Reform, Inc. v. City of Cambridge, 205 N.E.3d 378 (Mass. App. Ct. 2023). “See G. L. c. 59, § 63 (if assessor fails to take action on application for three months, application is deemed denied and appeal to board from inaction may be taken).”
In re the Valuation of Bell Atl. Mobile of Massachusetts Corp., 926 N.E.2d 133 (Mass. 2010). “with respect to a tax on property in any municipality may, subject to the same conditions provided for an appeal under [§ 64], appeal to the appellate tax board by filing a petition with such board within three months after the date of the assessors’ decision on an application…”
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.