Massachusetts General Laws

Mass. Gen. Laws ch. 79, § 35 (2026)

Evidence of assessed or fair market value of property; admissibility

✓ current as of July 2026

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Section 35. The valuation made by the assessors of a town for the purposes of taxation for the three years next preceding the date of the taking of or injury to real estate by the commonwealth or by a county, city, town or district under authority of law may, in proceedings, brought under section fourteen to recover the damages to such real estate, the whole or part of which is so taken or injured, be introduced as evidence of the fair market value of the real estate by any party to the suit; provided, however, that if the valuation of any one year is so introduced, the valuations of all three years shall be introduced in evidence; and provided, further, that no such valuation shall be so introduced as such evidence unless within the five years preceding such taking or injury there has been a comprehensive revaluation of the real estate of the town and the valuation or valuations sought to be introduced are valuations assessed after such comprehensive revaluation.

Notes of Decisions

Cited in 5 cases, 1921–1985 · leading case: Rice v. James Hanrahan & Sons, 482 N.E.2d 833 (Mass. App. Ct. 1985).

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Rice v. James Hanrahan & Sons, 482 N.E.2d 833 (Mass. App. Ct. 1985). “, G. L. c. 79, § 35 (assessed value of real estate); G.”

Dorr v. Massachusetts Title Ins., 131 N.E. 191 (Mass. 1921). “297; G. L. c. 79, § 35; G. L. c. 185, §109. The witness called by the plaintiff to testify as an expert was properly permitted to express an opinion as to the damages caused by the existence of the right of way.”

Bennett v. Brookline Redevelopment Auth., 173 N.E.2d 815 (Mass. 1961). · cites it 4× “121, At the trial the authority sought, under G. L. c. 79, § 35, to introduce the assessors’ valuation of the property taken for the three years next preceding the date of the taking.”

Garabedian v. City of Worcester, 153 N.E.2d 622 (Mass. 1958). · cites it 2× “The assessment records of the city were in evidence (G. L. c. 79, § 35) showing that the assessed value of the property for each of the three years immediately prior to the taking in 1953 was $17,500.”

Stewart v. Town of Burlington, 319 N.E.2d 921 (Mass. App. Ct. 1974). · cites it 2× “*713 The validity of the exception turns on the proper construction of the further proviso which was added to the provisions of G. L. c. 79, § 35, by those of St. 1969, c.”

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