Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Section 2 - Property Subject to Taxation; Exceptions - Section 2. All property, real and personal, situated within the...
Section 2a - Real Property; Mortgages; Classifications - Section 2A. (a) Real property for the purpose of taxation...
Section 2b - Certain Types of Interest or Ownership Taxable; Liens; Public Purposes - Section 2B. Except as otherwise provided in section three E,...
Section 2c - Real Estate Sold by Governmental or Exempt Entities; Pro Rata Taxation; Computation; Collection Remedies - Section 2C. Except as provided in section sixty-three A of...
Section 2d - Taxation of Improved Real Estate Based on Value at Issuance of Occupancy Permit; Pro Rata - Section 2D. (a) Whenever in any fiscal year real estate...
Section 3b - Real Estate Acquired by Eminent Domain; Exceptions - Section 3B. All interests in real estate situated within the...
Section 3c - Pipe Lines - Section 3C. Anything in this chapter to the contrary notwithstanding,...
Section 3e - Real Estate Owned by the United States and Leased to Private Interests; Enforcement by Lien or Sale; Collection Remedies - Section 3E. Whenever the Congress of the United States has...
Section 3f - Child Care Facilities; Classification as Property Used for Human Habitation - Section 3F. For the purpose of this chapter and any...
Section 4 - Property Taxable as Personal Estate - Section 4. Except as provided in the following section and...
Section 5 - Property; Exemptions - Section 5. The following property shall be exempt from taxation...
Section 5b - Appeals; Eligibility for Exemption Under Sec. 5, Third Clause; Corporations or Trusts - Section 5B. Any person of a city or town aggrieved...
Section 5c - Exemptions for Residential Real Property in Cities or Towns Assessing at Full and Fair Cash Valuation - Section 5C. With respect to each parcel of real property...
Section 5c1/2 - Additional Exemption Allowed Notwithstanding Prohibition of First Paragraph of Sec. 5 - Section 5C1/2. In a city or town that accepts this...
Section 5c3/4 - Residential Exemption - Section 5C3/5. Notwithstanding any special act to the contrary, a...
Section 5d - Property Held by City, Town or District in Another City or Town for Water Supply, etc.; Purposes; Tax Liability; Stumpage Fees - Section 5D. Property held by a city, town or district,...
Section 5e - Valuation of Land Held by City or Town in Another City or Town; Certification; Appeals - Section 5E. The assessors of a city or town where...
Section 5f - Holding Municipalities or Districts; Tax Liability for Lands Held in Other Municipalities or Districts; Stumpage Fees - Section 5F. Land acquired on or after January first, nineteen...
Section 5g - Payment to Cities or Towns for Property Held for Water Supply or Related Purposes - Section 5G. The Massachusetts Water Resources Authority, on July first...
Section 5h - Payments to Municipalities for Certain Watershed Land; Difference in Assessment - Section 5H. The state treasurer, acting for and on behalf...
Section 5i - Exemption; Conditions - Section 5I. With respect to each parcel of real property...
Section 5j - Special Assessment Policy; Historic Owner-Occupied Residences - Section 5J. A city or town, by adoption of an...
Section 5k - Property Tax Liability Reduced in Exchange for Volunteer Services; Persons Over Age 60 - Section 5K. In any city or town which accepts the...
Section 5l - Deferral of Taxes Due by Member of the Massachusetts National Guard or Reservist on Active Duty Outside Commonwealth - Section 5L. Upon acceptance of this section by a municipality...
Section 5m - Exemption for Market Rate Units Contained in a Certified Housing Development Project - Section 5M. A gateway municipality, as defined in section 1...
Section 5n - Reduction of Property Tax Obligation of Veteran in Exchange for Volunteer Services - Section 5N. In any city or town which accepts this...
Section 8 - Interstate, Foreign Trade or Fishing Ships or Vessels; Assessment; Abatement - Section 8. Individuals or partnerships owning an interest in any...
Section 8a - Excise Tax on Farm Machinery and Equipment and Farm Animals; Abatement; Collection; Voter Approval to Not Impose Excise - Section 8A. Any person, not including a corporation, engaged principally...
Section 11 - Real Estate - Section 11. Taxes on real estate shall be assessed, in...
Section 12 - Mortgaged Real Estate - Section 12. If any person has an interest in real...
Section 12a - Statement of Estate Liable to Taxation - Section 12A. If the holder of such mortgage fails to...
Section 12b - Mortgagors and Mortgagees Deemed Joint Owners; Tax Bill - Section 12B. Mortgagors and mortgagees referred to in the two...
Section 12c - Taxes Paid by Tenant; Recovery From Landlord - Section 12C. If a tenant paying rent for real estate...
Section 12d - Assessment Against Real Estate of Decedent; Liability of Heirs and Devisees - Section 12D. The undivided real estate of a deceased person...
Section 12e - Assessment Against Real Estate of Decedent; Lien - Section 12E. The real estate of a person deceased, the...
Section 12f - Real Estate Unassessed Where Right or Titled Unascertained; Lien for Expenses to Determine Ownership - Section 12F. Wherever real estate has been unassessed because the...
Section 18 - Personal Property; Assessment - Section 18. All taxable personal estate within or without the...
Section 19 - Mortgaged or Pledged Personal Property; Assessment - Section 19. Personal property mortgaged or pledged shall be assessed...
Section 20 - State Treasurer; Duties - Section 20. The state treasurer, not later than August twentieth...
Section 20a - Increase in Assessments - Section 20A. No county, district, public authority, the commonwealth, or...
Section 20b - Regional Veterans' Districts, Regional Water Districts or Regional Sewerage Districts; Increase in Assessments - Section 20B. No regional veterans' district, regional water district or...
Section 21 - Assessors; Duties - Section 21. The assessors shall assess state and county taxes...
Section 21a - Additional Compensation of Assessors for Courses of Study - Section 21A. In any city or town which accepts this...
Section 21a.5 - Certified Assessors; Compensation - Section 21A.5. In any city or town which accepts this...
Section 21b - Training Programs for Assessors - Section 21B. The assessors shall attend such training programs conducted...
Section 21c - Limitations on Total Taxes Assessed; Determination by Voters - Section 21C. (a) Whenever used in the text of this...
Section 21d - Calculation of Total Limit; Adjustment of Limit; Certification of Amount of Limit; Approval - Section 21D. The commissioner of revenue shall calculate the total...
Section 23 - Annual Assessment; Amount; Deductions; Approval - [Section impacted by 2020, 53, Sec. 7 effective April 3,...
Section 23a - Notice to Municipal Finance Officers - Section 23A. The assessors, as soon as the tax rates...
Section 23b - Notice of Abatements - Section 23B. The assessors shall, as often as once a...
Section 23d - Notice of Preliminary Tax - Section 23D. Notwithstanding the provisions of any general or special...
Section 24 - Railroad Subscriptions; Interest on Debts - Section 24. The assessors of a town owing debts incurred...
Section 25 - Additional Assessments - Section 25. The assessors of each city or town shall...
Section 26 - Number of Assessments - Section 26. The assessors may include state, county, city and...
Section 27 - Assessors' Neglect to Assess - Section 27. If assessors neglect to assess a state, county,...
Section 28 - Unpaid Taxes; Collection - Section 28. If a state or county tax is not...
Section 29 - Notice of Assessments; Lists - Section 29. Assessors before making an assessment shall give seasonable...
Section 30 - Blank Lists - Section 30. The assessors shall furnish a blank list prescribed...
Section 31 - Verification of Lists; Oaths - Section 31. The assessors shall in all cases require a...
Section 31a - Examination of Records to Verify Completeness and Accuracy of Accounting of Taxable Personal Property Required to Be Filed Under Sec. 29 - Section 31A. For the purpose of verifying that a person...
Section 32 - Inspection of Lists - Section 32. Lists filed under section 29 and books, papers,...
Section 33 - Storage Warehouses; Information Regarding Customers - Section 33. All persons engaged in the business of storing...
Section 34 - Mortgagors and Mortgagees; Statements - Section 34. A mortgagor or mortgagee of real estate may...
Section 36 - Failure to Furnish Lists; Estimating Value - Section 36. Assessors shall ascertain as nearly as possible the...
Section 37 - Conclusiveness of Estimate - Section 37. Such estimate shall be entered in the valuation...
Section 38 - Fair Cash Valuation; Classification of Assessed Valuation; Taxable Valuation - Section 38. The assessors of each city and town shall...
Section 38a - Pipelines; Valuation; Exceptions - Section 38A. Every person, other than a gas or electric...
Section 38d - Written Return of Information to Determine Valuation of Real Property - Section 38D. A board of assessors may request the owner...
Section 38e - Testimony Under Oath Concerning Written Return Filed Under Sec. 38d or Application for Abatement - Section 38E. A board of assessors may require testimony under...
Section 38f - Written Return of Information to Determine Valuation of Personal Property - Section 38F. A board of assessors may request the owner...
Section 38g - Testimony Under Oath Concerning Written Return Filed Under Sec. 38f - Section 38G. A board of assessors may require testimony under...
Section 38h - Transition Payments to Municipalities in Which an Affiliated Generation Facility Is Located - Section 38H. (a) For the purposes of this section, the...
Section 39 - Telephone and Telegraph Companies; Valuation of Machinery, Poles, Wires, Etc. - Section 39. The valuation at which the machinery, poles, wires...
Section 40 - Telephone and Telegraph Companies; Assessors; Informing Commissioners - Section 40. Every board of assessors shall, as and when...
Section 41 - Telephone and Telegraph Companies; Returns - Section 41. Every telephone company owning any property required to...
Section 42 - Telephone and Telegraph Companies; Failure to Make Returns - Section 42. If any company, or any treasurer thereof, shall...
Section 42a - Amended Valuation of Property Held by Pipeline or Telephone or Telegraph Company; Collection of Additional Assessment; Appeals - Section 42A. For the purpose of verifying that an owner...
Section 43 - Valuation and Assessment Books; Public Inspection - Section 43. The assessors shall make, on the books furnished...
Section 44 - Lists; Contents - Section 44. The list shall exhibit the valuation, classification and...
Section 45 - Books and Records of Assessors Furnished by Municipalities; Electronic Format - Section 45. Each city or town shall provide, on or...
Section 46 - Entries in Books - Section 46. The assessors shall enter in the books so...
Section 50 - Required Books or Records of Assessors; Explanatory Notes - Section 50. The books or records required by section 45...
Section 51 - Exempted Property; Entries on Valuation Lists - Section 51. The assessors shall enter upon the valuation list,...
Section 52 - Valuation Lists; Statement of Assessors; Penalties - Section 52. The assessors, or other persons authorized to assess...
Section 52a - Plans Showing Boundaries in City or Town; Delivery to Court - Section 52A. The assessors, upon receiving for their general use,...
Section 52b - Official Inspection of Valuation Information, Release of Comparable Sales Data - Section 52B. All information collected pursuant to section 8A of...
Section 52c - Public Access to Terminals or Other Data Processing Equipment - Section 52C. The provisions of section ten of chapter sixty-six...
Section 53 - Tax Lists; Commitment; Warrants; Collector of Taxes - Section 53. The assessors shall, within a reasonable time, commit...
Section 54 - Tax Lists; Form; Contents - Section 54. The tax list committed to the collector shall...
Section 55 - Warrants; Form; Contents - Section 55. The warrant shall specify the duties of the...
Section 56 - Lost or Destroyed Warrants - Section 56. If a warrant issued for the collection of...
Section 57 - Bills for Taxes; Due Date; Interest; Amounts Overdue; Date of Delivery for Payment - [Section impacted by 2020, 53, Secs. 10 and 11, as...
Section 57a - Unpaid Taxes Not in Excess of One Hundred Dollars; Interest - [Section impacted by 2020, 53, Sec. 11, as amended by...
Section 57c - Preliminary Tax for Real Estate and Personal Property; Notice; Installment Payments; Date of Delivery of Payments - [Section impacted by 2020, 53, Secs. 10 and 11, as...
Section 57d - Affidavit of Address - Section 57D. A notice of preliminary, estimated or actual tax...
Section 58 - Discounts on Taxes - Section 58. In any city or town that accepts the...
Section 58a - Minimum Abatement or Refund of Property Tax - Section 58A. No abatement or refund of property tax, real...
Section 59 - Abatements - [Section impacted by 2020, 53, Sec. 10 effective April 3,...
Section 59a - Abatements for Purpose of Continuing Environmental Cleanup on Sites Zoned for Commercial or Industrial Use Where There Has Been a Release of Oil or Hazardous Material - Section 59A. Municipalities may establish, relative to sites or portions...
Section 60 - Records of Abatements - Section 60. Every board of assessors shall record all abatements...
Section 61 - Conditions of Abatement - Section 61. A person shall not have an abatement of...
Section 61a - Discovery; Failure to Comply - Section 61A. A person applying for an abatement of a...
Section 62 - Costs; Prepayment - Section 62. A person applying for an abatement shall pay...
Section 63 - Notice of Decision - Section 63. Assessors shall, within ten days after their decision...
Section 64 - Appeals; County Commissioners; Appellate Tax Board - Section 64. A person aggrieved by the refusal of assessors...
Section 65 - Appeals; Appellate Tax Board - Section 65. A person aggrieved as aforesaid with respect to...
Section 65a - Sale or Taking Real Property for Taxes; Effect Upon Abatement - Section 65A. No sale or taking of real property for...
Section 65b - Appeals; Inability to Pay Balance of Tax - Section 65B. A person who has filed an appeal from...
Section 65c - Late Appeals - Section 65C. If a person has, by reason of the...
Section 65d - Mistake in Payments; Appeal; Abatement - Section 65D. If a person having an interest in a...
Section 69 - Reimbursement; Interest - Section 69. A person whose tax has been abated shall,...
Section 70 - Certificate of Abatement - Section 70. A person whose tax has been abated shall...
Section 70a - Procedure After Abatement - Section 70A. Whenever upon application for abatement or otherwise any...
Section 71 - Uncollectible Taxes; Abatement - Section 71. If a collector is satisfied that a tax...
Section 72a - Unpaid Real Estate Taxes; Abatement - Section 72A. Upon the purchase, other than under eminent domain,...
Section 74 - Corporations Liable to Franchise Taxes; Abatement of Local Taxes; Notice - Section 74. Whenever an abatement is finally made to any...
Section 75 - Omitted Property; Assessments - Section 75. If a parcel of real property or the...
Section 76 - Revision of Valuation or Classification - Section 76. If any property subject to taxation has been...
Section 77 - Reassessments - Section 77. Every tax except a poll tax, which is...
Section 78 - Collection of Reassessed Taxes - Section 78. Taxes reassessed under section seventy-seven shall be committed...
Section 78a - Real Estate Divided After Assessment; Apportionment of Tax - Section 78A. If real property is divided by sale, mortgage,...
Section 81 - Appeal From Apportionment - Section 81. A person aggrieved by any action of the...
Section 82 - Validity of Excessive Assessments - Section 82. If, by reason of an erroneous or illegal...
Section 83 - Corporations Having Capital Stock Divided Into Shares; Returns by Assessors - Section 83. The assessors shall, upon request of the commissioner...
Section 86 - Exempted Property; Returns by Assessors - Section 86. Assessors shall annually, on or before July first,...
Section 87 - Responsibility of Assessors - Section 87. Assessors shall not be responsible for the assessment...
Section 89 - Compromise Assessments; Penalties - Section 89. Whoever in any way directly or indirectly proposes...
Section 90 - Evasion of Taxation; Penalties - Section 90. Whoever willfully conceals, removes, transfers, or misrepresents any...
Section 91 - Fraudulent Lists; Penalties - Section 91. Whoever, with intent to defeat or evade any...
Section 92 - Taverns and Boarding Houses; Refusing Information; Penalties - Section 92. Keepers of taverns and boarding houses and masters...
Section 93 - Failure to Assess Required Taxes; Penalties - Section 93. An assessor who neglects to assess a state,...
Section 94 - Violation of Sec. 46; Penalty - Section 94. An assessor who neglects to comply with section...