Chapter 59

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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• Section 1 Repealed, 1963, 160, Sec. 7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• Section 3, 3A Repealed, 1978, 580, Sec. 16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• Section 3D Repealed, 1974, 383, Sec. 2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• Section 5A Repealed, 1965, 620, Sec. 3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 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