SUPPLEMENTAL TAX ASSESSMENT ON NEW CONSTRUCTION
Assessment Administration, Abatements and Appeals (Property Tax), Tax Bills
supplemental tax assessment new construction abatement fire natural disaster date pro rata pro forma 653 50 percent excluding value land tax rate January 1 June 30 city town rejection revocation occupancy permit fiscal year commitment warrant collection bill form content due date revenue tax base growth
59:2D; 4:4B; 59:2A; 59:75; 59:76
This Informational Guideline Release (IGR) informs local officials of the requirements of G.L. c. 59, § 2D allowing supplemental tax assessments and abatements due to fire or natural disaster after the assessment date.
In effect. Supersedes IGR 03-209 and Inconsistent Prior Written Statements.