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2019 Massachusetts General Laws
Part I - Administration of the Government
Title IX - Taxation
Chapter 59 - Assessment of Local Taxes
- Section 1 - Repealed, 1963, 160, Sec. 7
- 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- Section 3, 3a - Repealed, 1978, 580, Sec. 16
- Section 3b - Real Estate Acquired by Eminent Domain; Exceptions
- Section 3c - Pipe Lines
- Section 3d - Repealed, 1974, 383, Sec. 2
- 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- Section 5a - Repealed, 1965, 620, Sec. 3
- 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 6 To 7a - Repealed, 1978, 580, Sec. 30
- 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 9, 10 - Repealed, 1963, 160, Sec. 12
- 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 13 To 17a - Repealed, 1978, 580, Sec. 30
- 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 21a1/2 - 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 22 - Repealed, 1925, 343, Sec. 9
- Section 23 - Annual Assessment; Amount; Deductions; Approval
- Section 23a - Notice to Municipal Finance Officers
- Section 23b - Notice of Abatements
- Section 23c - Repealed, 1990, 280, Sec. 1
- 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 35 - Repealed, 1989, 718, Sec. 4
- 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 38b, 38c - Repealed, 1978, 580, Sec. 30
- 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 47, 48 - Repealed, 1969, 532, Sec. 2
- Section 49 - Repealed, 1985, 300, Sec. 1
- 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 57b - Repealed, 2016, 218, Sec. 141
- 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 66 To 68a - Repealed, 1930, 416, Sec. 2
- Section 69 - Reimbursement; Interest
- Section 70 - Certificate of Abatement
- Section 70a - Procedure After Abatement
- Section 71 - Uncollectible Taxes; Abatement
- Section 72 - Repealed, 2016, 218, Sec. 153
- Section 72a - Unpaid Real Estate Taxes; Abatement
- Section 73 - Repealed, 1955, 344, Sec. 2
- 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 79, 80 - Repealed, 1978, 580, Sec. 36
- Section 81 - Appeal From Apportionment
- Section 82 - Validity of Excessive Assessments
- Section 83 - Corporations Having Capital Stock Divided Into Shares; Returns by Assessors
- Section 84 - Repealed, 1985, 300, Sec. 3
- Section 85 - Repealed, 1945, 271
- Section 86 - Exempted Property; Returns by Assessors
- Section 87 - Responsibility of Assessors
- Section 88 - Repealed, 1926, 29
- 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
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