Section 57D. A notice of preliminary, estimated or actual tax for real estate and personal property shall include an affidavit of address, to be signed and sworn to by the owner of record of such property. The affidavit shall include the following information: name of the owner, street number, street name, city or town, state and zip code. The affidavit shall not be required of those property owners for any parcel for which the owner has been granted, in the previous fiscal year, a residential exemption under section 5C.
The affidavit shall not be required of those owners of parcels subject to chapter 183A.
In the event that the residence of the owner of record is located outside of the commonwealth, he shall appoint an agent located within the commonwealth and the enclosed affidavit shall be completed by stating the agent's full name, street number, street address, city or town, zip code and telephone number. In no event shall post office boxes be accepted as an address for purposes of this section.
Information provided by taxpayers pursuant to this section shall not be a public record and shall be used by the city or town only for either the mailing of legal notices or to contact property owners for other municipal purposes. In no event shall any information provided pursuant to this section be sold, distributed or copied to any individual or organization in any form.
Any legal notice mailed to the address listed in the affidavit, whether the address of the owner of record or his agent, shall be presumed to be good and sufficient service for the purpose of instituting any legal action relating to the property.
If there is any change in the information provided on the affidavit for the owner of record or his agent, the owner shall immediately notify the local board of assessors by mailing a new affidavit.
If an owner fails to comply with this section, a city or town may notify the owner of that noncompliance. The owner shall have an additional 30 days from the date of service of the notice of noncompliance within which to file an affidavit or otherwise comply with this section. If an owner fails to file the affidavit within this additional 30–day period or otherwise to comply with this section, the city or town may impose a fine of $100 per preliminary tax bill on the owner. If an owner fails to pay any fine imposed under this section, a city or town may then determine that the fine constitute a lien upon the real estate and the fine shall thereafter be subject to collection by a city or town through means which are generally available to cities and towns for the collection of outstanding property taxes.
Upon receipt of payment or notification of abatement of any fine imposed under this chapter or upon receipt of the affidavit required by this chapter, any city or town that has determined the fine to constitute a lien upon the property and has initiated proceedings to recover the fine, shall issue a release of lien in recordable form within 30 days of the receipt of the payment, notice of abatement or an affidavit required by this section. For good cause shown, a city or town may abate any part or all of a fine that was imposed under this section, if the affidavit required by this section is filed with the city or town as required by this section.
The provisions of this section shall take effect in any city or town upon its acceptance by such city or town.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 59 - Assessment of Local Taxes
Section 2 - Property Subject to Taxation; Exceptions
Section 2a - Real Property; Mortgages; Classifications
Section 2b - Certain Types of Interest or Ownership Taxable; Liens; Public Purposes
Section 3b - Real Estate Acquired by Eminent Domain; Exceptions
Section 3f - Child Care Facilities; Classification as Property Used for Human Habitation
Section 4 - Property Taxable as Personal Estate
Section 5 - Property; Exemptions
Section 5b - Appeals; Eligibility for Exemption Under Sec. 5, Third Clause; Corporations or Trusts
Section 5c3/4 - Residential Exemption
Section 5e - Valuation of Land Held by City or Town in Another City or Town; Certification; Appeals
Section 5g - Payment to Cities or Towns for Property Held for Water Supply or Related Purposes
Section 5h - Payments to Municipalities for Certain Watershed Land; Difference in Assessment
Section 5i - Exemption; Conditions
Section 5j - Special Assessment Policy; Historic Owner-Occupied Residences
Section 5k - Property Tax Liability Reduced in Exchange for Volunteer Services; Persons Over Age 60
Section 5m - Exemption for Market Rate Units Contained in a Certified Housing Development Project
Section 5n - Reduction of Property Tax Obligation of Veteran in Exchange for Volunteer Services
Section 8 - Interstate, Foreign Trade or Fishing Ships or Vessels; Assessment; Abatement
Section 12 - Mortgaged Real Estate
Section 12a - Statement of Estate Liable to Taxation
Section 12b - Mortgagors and Mortgagees Deemed Joint Owners; Tax Bill
Section 12c - Taxes Paid by Tenant; Recovery From Landlord
Section 12d - Assessment Against Real Estate of Decedent; Liability of Heirs and Devisees
Section 12e - Assessment Against Real Estate of Decedent; Lien
Section 18 - Personal Property; Assessment
Section 19 - Mortgaged or Pledged Personal Property; Assessment
Section 20 - State Treasurer; Duties
Section 20a - Increase in Assessments
Section 21 - Assessors; Duties
Section 21a - Additional Compensation of Assessors for Courses of Study
Section 21a.5 - Certified Assessors; Compensation
Section 21b - Training Programs for Assessors
Section 21c - Limitations on Total Taxes Assessed; Determination by Voters
Section 23 - Annual Assessment; Amount; Deductions; Approval
Section 23a - Notice to Municipal Finance Officers
Section 23b - Notice of Abatements
Section 23d - Notice of Preliminary Tax
Section 24 - Railroad Subscriptions; Interest on Debts
Section 25 - Additional Assessments
Section 26 - Number of Assessments
Section 27 - Assessors' Neglect to Assess
Section 28 - Unpaid Taxes; Collection
Section 29 - Notice of Assessments; Lists
Section 31 - Verification of Lists; Oaths
Section 32 - Inspection of Lists
Section 33 - Storage Warehouses; Information Regarding Customers
Section 34 - Mortgagors and Mortgagees; Statements
Section 36 - Failure to Furnish Lists; Estimating Value
Section 37 - Conclusiveness of Estimate
Section 38 - Fair Cash Valuation; Classification of Assessed Valuation; Taxable Valuation
Section 38a - Pipelines; Valuation; Exceptions
Section 38d - Written Return of Information to Determine Valuation of Real Property
Section 38f - Written Return of Information to Determine Valuation of Personal Property
Section 38g - Testimony Under Oath Concerning Written Return Filed Under Sec. 38f
Section 39 - Telephone and Telegraph Companies; Valuation of Machinery, Poles, Wires, Etc.
Section 40 - Telephone and Telegraph Companies; Assessors; Informing Commissioners
Section 41 - Telephone and Telegraph Companies; Returns
Section 42 - Telephone and Telegraph Companies; Failure to Make Returns
Section 43 - Valuation and Assessment Books; Public Inspection
Section 45 - Books and Records of Assessors Furnished by Municipalities; Electronic Format
Section 50 - Required Books or Records of Assessors; Explanatory Notes
Section 51 - Exempted Property; Entries on Valuation Lists
Section 52 - Valuation Lists; Statement of Assessors; Penalties
Section 52a - Plans Showing Boundaries in City or Town; Delivery to Court
Section 52b - Official Inspection of Valuation Information, Release of Comparable Sales Data
Section 52c - Public Access to Terminals or Other Data Processing Equipment
Section 53 - Tax Lists; Commitment; Warrants; Collector of Taxes
Section 54 - Tax Lists; Form; Contents
Section 55 - Warrants; Form; Contents
Section 56 - Lost or Destroyed Warrants
Section 57 - Bills for Taxes; Due Date; Interest; Amounts Overdue; Date of Delivery for Payment
Section 57a - Unpaid Taxes Not in Excess of One Hundred Dollars; Interest
Section 57d - Affidavit of Address
Section 58 - Discounts on Taxes
Section 58a - Minimum Abatement or Refund of Property Tax
Section 60 - Records of Abatements
Section 61 - Conditions of Abatement
Section 61a - Discovery; Failure to Comply
Section 62 - Costs; Prepayment
Section 63 - Notice of Decision
Section 64 - Appeals; County Commissioners; Appellate Tax Board
Section 65 - Appeals; Appellate Tax Board
Section 65a - Sale or Taking Real Property for Taxes; Effect Upon Abatement
Section 65b - Appeals; Inability to Pay Balance of Tax
Section 65d - Mistake in Payments; Appeal; Abatement
Section 69 - Reimbursement; Interest
Section 70 - Certificate of Abatement
Section 70a - Procedure After Abatement
Section 71 - Uncollectible Taxes; Abatement
Section 72a - Unpaid Real Estate Taxes; Abatement
Section 74 - Corporations Liable to Franchise Taxes; Abatement of Local Taxes; Notice
Section 75 - Omitted Property; Assessments
Section 76 - Revision of Valuation or Classification
Section 78 - Collection of Reassessed Taxes
Section 78a - Real Estate Divided After Assessment; Apportionment of Tax
Section 81 - Appeal From Apportionment
Section 82 - Validity of Excessive Assessments
Section 83 - Corporations Having Capital Stock Divided Into Shares; Returns by Assessors
Section 86 - Exempted Property; Returns by Assessors
Section 87 - Responsibility of Assessors
Section 89 - Compromise Assessments; Penalties
Section 90 - Evasion of Taxation; Penalties
Section 91 - Fraudulent Lists; Penalties
Section 92 - Taverns and Boarding Houses; Refusing Information; Penalties