Mass. Gen. Laws ch. 59, § 76

Revision of valuation or classification

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Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other good faith reason or due to discovery upon an examination of the books, papers, records and other data under section 31A that the property was not accurately or properly reported, the assessors shall revise its valuation or classification and shall assess any additional taxes resulting from such revision in the manner and within the time provided by section seventy-five and subject to its provisions.

Notes of Decisions

Cited in 5 cases, 1974–2017 · leading case: Mount Auburn Hospital v. Board of Assessors of Watertown

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Mount Auburn Hospital v. Board of Assessors of Watertown (2002) massappct · cites it 2× “The assessors’ revised 1993 tax bill, according to the board, was not aimed at correcting a clerical, data processing, or other ministerial error as authorized by G. L. c. 59, § 76, but reflected the considered decision of the new members of the board of assessors to change the…”

William B. Rice Eventide Home, Inc. v. Board of Assessors (2007) massappct · cites it 2× “Although the issue was addressed by neither Eventide nor the Board, the late bill may not have been an “omitted” one, but rather an “incorrect” bill under G. L. c. 59, § 76, as inserted by St. 1989, c.”

Town of Sudbury v. Commissioner of Corporations & Taxation (1974) mass “Compare G. L. c. 59, § 76, providing that he may “recommend” revision in such cases.”

Sudbury v. COMMISSIONER OF CORPORATIONS & TAXATION (1974) mass “Compare G.L.c. 59, § 76, providing that he may "recommend" revision in such cases.”

Venanzi v. Bd. of Assessors of Auburn (2017) massappct “Moreover, we do observe that G. L. c. 59, § 76, permits the correction of an erroneous valuation and the assessment of additional taxes if done not "later than June 20 of the taxable year or 90 days after the date on which the tax bills were mailed, whichever is later.”

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