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

Mass. Gen. Laws ch. 59, § 75 (2026)

Omitted property; assessments

✓ current as of July 2026
Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 75. If a parcel of real property or the personal property of a person has been unintentionally omitted from the annual assessment of taxes due to a clerical or data processing error or some other good faith reason or, if the personal property of a person was omitted from the annual assessment of taxes but discovered upon an examination of the books, papers, records and other data under section 31A, the assessors shall, in accordance with any rules, regulations and guidelines as the commissioner may prescribe, assess such person for such property. Except for personal property found after an examination under said section 31A which shall be made not later than 3 years and 6 months after the date the true list in which such property should have been returned was due or not later than 3 years and 6 months after the date the return was filed, whichever is later, no such assessment shall be made later than June 20 of the taxable year or 90 days after the date on which the tax bills were mailed, whichever is later. The assessors shall annually, not later than June 30 of the taxable year or 100 days after the date on which the tax bills were mailed if mailed after March 22, return to the commissioner a statement showing the amounts of additional taxes so assessed. The taxes so assessed shall be entered on the tax list of the collector, who shall collect and pay over the same. The assessors shall also deliver to the collector their warrants for the collection of all taxes so entered on the tax list. Such additional assessment shall not render the tax of the town invalid although its amount, in consequence thereof, shall exceed the amount authorized by law to be raised.

Notes of Decisions
Cited in 7 cases, 1927–2017 · leading case: William B. Rice Eventide Home, Inc. v. Bd. of Assessors, 872 N.E.2d 772 (Mass. App. Ct. 2007).
Sort: Relevance Newest Treatment
William B. Rice Eventide Home, Inc. v. Bd. of Assessors, 872 N.E.2d 772 (Mass. App. Ct. 2007). · cites it 4× “Here, however, Eventide received an omitted tax bill, see G. L. c. 59, § 75, which was subject to a different abatement application deadline, specifically three months from the date the omitted bill was sent.”
Cabot v. Comm'r of Corporations & Taxation, 166 N.E. 852 (Mass. 1929). “In this respect there is a significant difference between c. 65 and laws relative to other kinds of taxation.”
Bible Baptist Church of Plymouth, Inc. v. Bd. of Assessors, 462 N.E.2d 1368 (Mass. 1984). · cites it 2× “The application for abatement of the 1981 assessment was not filed in a timely manner. The statute requires that the application be filed within thirty days after the bill is sent, or within three months after the bill is sent if the taxes are assessed under G.”
Town of Milford v. Casamassa, 162 N.E.2d 284 (Mass. 1959). “On December 20,1916 (under a predecessor of what is now G. L. c. 59, § 75), the assessors “levied .”
Levin v. Comm'r of Corp. & Taxation, 206 N.E.2d 69 (Mass. 1965). “When the inventory of the estate was filed, the assessors (acting under what is now G. L. c. 59, § 75, as amended through St.”
Connecticut Valley Tobacco Ass'n v. Inhabitants of Agawam, 158 N.E. 506 (Mass. 1927). “But, proceeding under G. L. c. 59, § 75, the assessors in December, 1923, assessed a tax on the tobacco situated within the town on April 1, 1923, and entered the assessment on the tax fist transmitted to the collector of taxes.”
Venanzi v. Bd. of Assessors of Auburn, 94 N.E.3d 878 (Mass. App. Ct. 2017). “" G. L. c. 59, § 75. 3 Whether this was the basis for the adjustment of the taxpayer's bill in this case, however, cannot be determined from the record before us.”
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.