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- Section 1 Repealed, 1963, 160, Sec. 7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- Section 3, 3A Repealed, 1978, 580, Sec. 16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- Section 3D Repealed, 1974, 383, Sec. 2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- Section 5A Repealed, 1965, 620, Sec. 3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