Massachusetts General Laws

Mass. Gen. Laws ch. 60, § 98 (2026)

Back taxes; actions to recover

✓ current as of July 2026

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Section 98. No action to recover back a tax shall be maintained, except as provided in sections sixty and eighty-five, unless commenced within three months after payment of the tax nor unless such tax is paid either after an arrest of the person paying it, a levy on his goods, a notice of a sale of his land, a written protest signed by him, or a withholding of money due him under section ninety-three. In an action founded on an error or irregularity in the assessment or apportionment of a tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable; and no sale, contract or levy shall be avoided solely by reason of such error or irregularity.

Notes of Decisions

Cited in 33 cases, 1924–2013 · leading case: New England Legal Found. v. City of Boston, 670 N.E.2d 152 (Mass. 1996).

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New England Legal Found. v. City of Boston, 670 N.E.2d 152 (Mass. 1996). · cites it 7× “Both the April and July actions sought recovery, pursuant to G. L. c. 60, § 98, of taxes paid during fiscal year 1993.”

MacIoci v. Comm'r of Revenue, 438 N.E.2d 786 (Mass. 1982). · cites it 7× “This case, here on cross appeals from a judgment in the Superior Court, is the result of a ten-taxpayer action seeking injunctive relief under G. L. c. 40, § 53, and declaratory relief under G.”

I.S.K. Con of New England, Inc. v. City of Boston, 474 N.E.2d 188 (Mass. App. Ct. 1985). · cites it 7× “ISKCON’s failure to prepay also precluded it from bringing an action under G. L. c. 60, § 98, to recover back taxes.”

Sears, Roebuck & Co. v. City of Somerville, 298 N.E.2d 693 (Mass. 1973). · cites it 4× “59, § 82, and that the action was brought pursuant to G. L. c. 60, § 98. The city’s demurrer was based on the ground that unless a tax is entirely void, an action in contract against the city is not available.”

Tregor v. Bd. of Assessors of Boston, 387 N.E.2d 538 (Mass. 1979). · cites it 2× “756 (1973) (action of contract under G.L.c. 60, § 98). But within those limits we have ordered comprehensive declaratory and injunctive relief, directing the filing of plans for orderly revaluation.”

Cent. Nat'l Bank v. City of Lynn, 156 N.E. 42 (Mass. 1927). · cites it 3× “59, § 65, for refusal by the *3 assessors to grant an abatement of the tax; the other is an action of contract to recover the tax under G. L. c. 60, § 98. Both rest on the ground, as alleged, that the tax was illegally-assessed.”

Bettigole v. Assessors of Springfield, 178 N.E.2d 10 (Mass. 1961). · cites it 2× “246, 251-252 , we did not pass upon the argument then made in behalf of the city that declaratory relief (rather than the relief under GL L. c. 60, § 98, there sought) was appropriate.”

Second Church in Dorchester v. Boston, 179 N.E.2d 598 (Mass. 1962). · cites it 3× “The other procedure for recovery of taxes wrongfully assessed and paid is an action to recover back taxes under G.L.c. 60, § 98. There are certain conditions precedent to maintenance of such an action, none of which was complied with in the present case: first, the action must…”

City of Boston v. Second Realty Corp., 400 N.E.2d 876 (Mass. App. Ct. 1980). · cites it 2× “3 (1973) (G. L. c. 60, § 98), or by a declaration, as in Nearis v.”

Tomaselli v. Beaulieu, 967 F. Supp. 2d 423 (D. Mass. 2013). “To the extent that the plaintiffs are alleging that the betterment assessment constitutes an "illegal tax,” they were still obligated to exhaust the administrative scheme before resorting to the courts or, in limited circumstances, to follow the procedures established by Mass.…”

SHOPPERS'WORLD v. Bd. of Assessors of Framingham, 203 N.E.2d 811 (Mass. 1965). “As the authorities just cited show, the statutes governing the assessment, collection, and abatement of local property taxes, and the recovery of such taxes when illegally assessed (see G. L. c. 60, § 98; see also c. 59, § 82), contemplate that the assessors will faithfully…”

New Habitat, Inc. v. Tax Collector, 889 N.E.2d 414 (Mass. 2008). “New Habitat submitted uncontroverted evidence that the Massachusetts Statewide head injury program recommends that a residence for brain injury survivors have between two and six residents.”

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