Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 65B (2026)

Appeals; inability to pay balance of tax

✓ current as of July 2026

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Section 65B. A person who has filed an appeal from the refusal of assessors to abate a tax on a parcel of real estate under the provisions of section sixty-five who has paid either a sum not less than one half of the amount of such tax or a sum not less than one half the amount deemed to be such tax under the provisions of section sixty-four without incurring any interest charges on either of such payments pursuant to section fifty-seven of chapter fifty-nine who claims to be unable presently to pay the amount of tax remaining unpaid, may, on or before the last date for payment of said tax without incurring interest, file a motion alleging that the appellant is unable presently to pay such amount of tax and that he has otherwise complied with the provisions of section sixty-four relative to payment of such tax and moving that he be excused from the requirement that the balance of the tax be paid or that the time for payment thereof be extended. If upon the hearing of said motion supported by evidence the board finds the allegations to be true, the board, by order, may grant the motion upon such conditions as may be imposed therein, which may or may not require such petitioner to pay, in whole or by installments, the amount of the tax remaining unpaid, as a prerequisite to any hearing on the merits of the appeal. If the complainant fails to comply with any of the conditions imposed in said order an appeal may, upon motion, be dismissed. If the complainant complies with the conditions imposed in said order, the appeal thereafter shall be heard and determined by said board in the manner provided by chapter fifty-eight A. The board may enter such order as justice may require in the manner provided in section sixty-four with respect to complaints removed from the county commissioners.

Notes of Decisions

Cited in 6 cases, 1970–2016 · leading case: Currens v. Bd. of Assessors, 346 N.E.2d 849 (Mass. 1976).

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Currens v. Bd. of Assessors, 346 N.E.2d 849 (Mass. 1976). · cites it 3× “” The taxpayer then filed his appeal with the board on April 5, 1972, which was after the ten-day period fixed by the statute (G. L. c. 59, § 65B) and prescribed by the board had expired.”

I.S.K. Con of New England, Inc. v. City of Boston, 474 N.E.2d 188 (Mass. App. Ct. 1985). “That statute allows a taxpayer who claims to be unable to prepay all of his tax to prepay only a portion (generally one half) and petition the ATB to defer payment of the balance pending the outcome of the appeal. ISKCON’s failure to prepay also precluded it from bringing an…”

William B. Rice Eventide Home, Inc. v. Bd. of Assessors, 872 N.E.2d 772 (Mass. App. Ct. 2007). “See G. L. c. 59, § 65B (allowing person, who has filed appeal from local board of assessors’ refusal to abate tax and is unable to pay such tax, to file motion to be excused from a portion of such payment so long as it pays at least one-half of tax due, without incurring…”

Bd. of Assessors v. Duddy's, Inc., 409 N.E.2d 1302 (Mass. 1980). “See G. L. c. 59, § 65B, under which the Board “may” (but is not required to) dismiss an appeal in the situation described.”

Mahony v. Bd. of Assessors, 259 N.E.2d 239 (Mass. 1970). “The Appellate Tax Board dismissed appeals taken under G. L. c. 59, § 65B (as amended through St.”

Zoning Bd. of Appeals of Hanover v. Hous. Appeals Comm., 56 N.E.3d 880 (Mass. App. Ct. 2016). “” G. L. c. 59, § 65B, as appealing in St. 1975, c.”

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