Massachusetts General Laws
Chapter 59 - Assessment of Local Taxes
Section 5l - Deferral of Taxes Due by Member of the Massachusetts National Guard or Reservist on Active Duty Outside Commonwealth

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

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 2c - Real Estate Sold by Governmental or Exempt Entities; Pro Rata Taxation; Computation; Collection Remedies

Section 2d - Taxation of Improved Real Estate Based on Value at Issuance of Occupancy Permit; Pro Rata

Section 3b - Real Estate Acquired by Eminent Domain; Exceptions

Section 3c - Pipe Lines

Section 3e - Real Estate Owned by the United States and Leased to Private Interests; Enforcement by Lien or Sale; Collection Remedies

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 5c - Exemptions for Residential Real Property in Cities or Towns Assessing at Full and Fair Cash Valuation

Section 5c1/2 - Additional Exemption Allowed Notwithstanding Prohibition of First Paragraph of Sec. 5

Section 5c3/4 - Residential Exemption

Section 5d - Property Held by City, Town or District in Another City or Town for Water Supply, etc.; Purposes; Tax Liability; Stumpage Fees

Section 5e - Valuation of Land Held by City or Town in Another City or Town; Certification; Appeals

Section 5f - Holding Municipalities or Districts; Tax Liability for Lands Held in Other Municipalities or Districts; Stumpage Fees

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 5l - Deferral of Taxes Due by Member of the Massachusetts National Guard or Reservist on Active Duty Outside Commonwealth

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 8a - Excise Tax on Farm Machinery and Equipment and Farm Animals; Abatement; Collection; Voter Approval to Not Impose Excise

Section 11 - Real Estate

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 12f - Real Estate Unassessed Where Right or Titled Unascertained; Lien for Expenses to Determine Ownership

Section 18 - Personal Property; Assessment

Section 19 - Mortgaged or Pledged Personal Property; Assessment

Section 20 - State Treasurer; Duties

Section 20a - Increase in Assessments

Section 20b - Regional Veterans' Districts, Regional Water Districts or Regional Sewerage Districts; 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 21d - Calculation of Total Limit; Adjustment of Limit; Certification of Amount of Limit; Approval

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 30 - Blank Lists

Section 31 - Verification of Lists; Oaths

Section 31a - Examination of Records to Verify Completeness and Accuracy of Accounting of Taxable Personal Property Required to Be Filed Under Sec. 29

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 38e - Testimony Under Oath Concerning Written Return Filed Under Sec. 38d or Application for Abatement

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 38h - Transition Payments to Municipalities in Which an Affiliated Generation Facility Is Located

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 42a - Amended Valuation of Property Held by Pipeline or Telephone or Telegraph Company; Collection of Additional Assessment; Appeals

Section 43 - Valuation and Assessment Books; Public Inspection

Section 44 - Lists; Contents

Section 45 - Books and Records of Assessors Furnished by Municipalities; Electronic Format

Section 46 - Entries in Books

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 57c - Preliminary Tax for Real Estate and Personal Property; Notice; Installment Payments; Date of Delivery of Payments

Section 57d - Affidavit of Address

Section 58 - Discounts on Taxes

Section 58a - Minimum Abatement or Refund of Property Tax

Section 59 - Abatements

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 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 65c - Late Appeals

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 77 - Reassessments

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

Section 93 - Failure to Assess Required Taxes; Penalties

Section 94 - Violation of Sec. 46; Penalty