Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 2A of Chapter 59 is hereby amended by inserting at the end thereof the following subsection: (d) Whenever a Massachusetts Assessor deems it reasonably necessary to enter upon a property to collect physical and functional data pertinent to its proper determination of fair cash value for the fiscal year tax roll, and in accordance with the Department of Revenue’s requirements as well as the Uniform Standards of Professional Appraisal Practices nationally recognized techniques of appraising property; the assessor or his authorized agents or employees may, after reasonable notice, enter upon said property, lands, waters and premises, not including buildings, in the commonwealth, and such entry shall not be deemed a trespass. Nothing in this section shall relieve an assessor of liability for damage caused by entry to said property, by himself or his agents or employees.
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