"Gunmen numbering about 70 riding on about 15 motorcycles and hilux (trucks) attacked the village late Thursday," said Baba Shehu, an official with the local government in Bama, an area repeatedly attacked by the insurgents.
"They shot down 27 persons and injured 12... About 300 houses were burnt," he added.
Details of the attack in Borno state, Boko Haram's historic stronghold, were slow to emerge.
The mobile phone network in the area has been switched off since May, when President Goodluck Jonathan declared a state of emergency across the northeast and launched an offensive aimed at crushing at the Islamist group's four-year uprising.
Boko Haram gunmen were blamed for a weekend attack, also in Borno, on a wedding party in which more than 30 people, including the groom, were gunned down in an ambush on the key Bama-Banki road.