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Section 1Repealed, 1963, 160, Sec. 7
Section 2Property subject to taxation; exceptions
Section 2AReal property; mortgages; classifications
Section 2BCertain types of interest or ownership taxable; liens; public purposes
Section 2CReal estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies
Section 2DTaxation of improved real estate based on value at issuance of occupancy permit; pro rata
Section 3, 3ARepealed, 1978, 580, Sec. 16
Section 3BReal estate acquired by eminent domain; exceptions
Section 3CPipe lines
Section 3DRepealed, 1974, 383, Sec. 2
Section 3EReal estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
Section 3FChild care facilities; classification as property used for human habitation
Section 4Property taxable as personal estate
Section 5Property; exemptions
Section 5ARepealed, 1965, 620, Sec. 3
Section 5BAppeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts
Section 5CExemptions for residential real property in cities or towns assessing at full and fair cash valuation
Section 5DProperty held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees
Section 5EValuation of land held by city or town in another city or town; certification; appeals
Section 5FHolding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees
Section 5GPayment to cities or towns for property held for water supply or related purposes
Section 5HPayments to municipalities for certain watershed land; difference in assessment
Section 5IExemption; conditions
Section 5JSpecial assessment policy; historic owner-occupied residences
Section 5KProperty tax liability reduced in exchange for volunteer services; persons over age 60
Section 5LDeferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth
Section 5MExemption for market rate units contained in a certified housing development project
Section 5NReduction of property tax obligation of veteran in exchange for volunteer services
Section 6 to 7ARepealed, 1978, 580, Sec. 30
Section 8Interstate, foreign trade or fishing ships or vessels; assessment; abatement
Section 8AAssessments; abatement; collection; voter approval to not impose excise
Section 9, 10Repealed, 1963, 160, Sec. 12
Section 11Real estate
Section 12Mortgaged real estate
Section 12AStatement of estate liable to taxation
Section 12BMortgagors and mortgagees deemed joint owners; tax bill
Section 12CTaxes paid by tenant; recovery from landlord
Section 12DAssessment against real estate of decedent; liability of heirs and devisees
Section 12EAssessment against real estate of decedent; lien
Section 12FReal estate unassessed where right or titled unascertained; lien for expenses to determine ownership
Section 13 to 17ARepealed, 1978, 580, Sec. 30
Section 18Personal property; assessment
Section 19Mortgaged or pledged personal property; assessment
Section 20State treasurer; duties
Section 20AIncrease in assessments
Section 20BRegional veterans’ districts, regional water districts or regional sewerage districts; increase in assessments
Section 21Assessors; duties
Section 21AAdditional compensation of assessors for courses of study
Section 21A1/2Certified assessors; compensation
Section 21BTraining programs for assessors
Section 21CLimitations on total taxes assessed; determination by voters
Section 21DCalculation of total limit; adjustment of limit; certification of amount of limit; approval
Section 22Repealed, 1925, 343, Sec. 9
Section 23Annual assessment; amount; deductions; approval
Section 23ANotice to municipal finance officers
Section 23BNotice of abatements
Section 23CRepealed, 1990, 280, Sec. 1
Section 23DNotice of preliminary tax
Section 24Railroad subscriptions; interest on debts
Section 25Additional assessments
Section 26Number of assessments
Section 27Assessors’ neglect to assess
Section 28Unpaid taxes; collection
Section 29Notice of assessments; lists
Section 30Blank lists
Section 31Verification of lists; oaths
Section 31AExamination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29
Section 32Inspection of lists
Section 33Storage warehouses; information regarding customers
Section 34Mortgagors and mortgagees; statements
Section 35Repealed, 1989, 718, Sec. 4
Section 36Failure to furnish lists; estimating value
Section 37Conclusiveness of estimate
Section 38Fair cash valuation; classification of assessed valuation; taxable valuation
Section 38APipelines; valuation; exceptions
Section 38B, 38CRepealed, 1978, 580, Sec. 30
Section 38DWritten return of information to determine valuation of real property
Section 38ETestimony under oath concerning written return filed under Sec. 38D or application for abatement
Section 38FWritten return of information to determine valuation of personal property
Section 38GTestimony under oath concerning written return filed under Sec. 38F
Section 38HTransition payments to municipalities in which an affiliated generation facility is located
Section 39Telephone and telegraph companies; valuation of poles, wires, etc.
Section 40Telephone and telegraph companies; assessors; informing commissioners
Section 41Telephone and telegraph companies; returns
Section 42Telephone and telegraph companies; failure to make returns
Section 42AAmended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appeals
Section 43Valuation and assessment books; public inspection
Section 44Lists; contents
Section 45Books furnished by municipalities
Section 46Entries in books
Section 47, 48Repealed, 1969, 532, Sec. 2
Section 49Repealed, 1985, 300, Sec. 1
Section 50Required books; copies of laws, etc.
Section 51Exempted property; entries on valuation lists
Section 52Valuation lists; statement of assessors; penalties
Section 52APlans showing boundaries in city or town; delivery to court
Section 52BOfficial inspection of valuation information, release of comparable sales data
Section 52CPublic access to terminals or other data processing equipment
Section 53Tax lists; commitment; warrants; collector of taxes
Section 54Tax lists; form; contents
Section 55Warrants; form; contents
Section 56Lost or destroyed warrants
Section 57Bills for taxes; due date; interest; amounts overdue
Section 57AUnpaid taxes not in excess of twenty-five dollars; interest
Section 57BUnpaid taxes not in excess of fifty dollars; interest
Section 57CPreliminary tax for real estate and personal property; notice; installment payments
Section 57DAffidavit of address
Section 58Discounts on taxes
Section 58AMinimum abatement or refund of property tax
Section 59Abatements
Section 59AAbatements 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 60Records of abatements
Section 61Conditions of abatement
Section 61ADiscovery; failure to comply
Section 62Costs; prepayment
Section 63Notice of decision
Section 64Appeals; county commissioners; appellate tax board
Section 65Appeals; appellate tax board
Section 65ASale or taking real property for taxes; effect upon abatement
Section 65BAppeals; inability to pay balance of tax
Section 65CLate appeals
Section 65DMistake in payments; appeal; abatement
Section 66 to 68ARepealed, 1930, 416, Sec. 2
Section 69Reimbursement; interest
Section 70Certificate of abatement
Section 70AProcedure after abatement
Section 71Uncollectible taxes; abatement
Section 72Land of insufficient value to meet charges; abatement
Section 72AUnpaid real estate taxes; abatement
Section 73Repealed, 1955, 344, Sec. 2
Section 74Corporations liable to franchise taxes; abatement of local taxes; notice
Section 75Omitted property; assessments
Section 76Revision of valuation or classification
Section 77Reassessments
Section 78Collection of reassessed taxes
Section 78AReal estate divided after assessment; apportionment of tax
Section 79, 80Repealed, 1978, 580, Sec. 36
Section 81Appeal from apportionment
Section 82Validity of excessive assessments
Section 83Corporations having capital stock divided into shares; returns by assessors
Section 84Repealed, 1985, 300, Sec. 3
Section 85Repealed, 1945, 271
Section 86Exempted property; returns by assessors
Section 87Responsibility of assessors
Section 88Repealed, 1926, 29
Section 89Compromise assessments; penalties
Section 90Evasion of taxation; penalties
Section 91Fraudulent lists; penalties
Section 92Taverns and boarding houses; refusing information; penalties
Section 93Failure to assess required taxes; penalties
Section 94Violation of Sec. 46; penalty