Chapter 59

Section 1 Repealed, 1963, 160, Sec. 7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Section 3, 3A Repealed, 1978, 580, Sec. 16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Section 3D Repealed, 1974, 383, Sec. 2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Section 5A Repealed, 1965, 620, Sec. 3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 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 5O Property tax exemption for real property classified as Class One, residential in the city or town; qualifications; municipal ordinances
Section 5C1/2 Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5
Section 5C3/4 Residential exemption
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 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 21A1/2 Certified assessors; compensation
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

Chapter 59

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Chapter 59: ASSESSMENT OF LOCAL TAXES