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  • 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Section 1 - Repealed, 1963, 160, Sec. 7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Section 3, 3A - Repealed, 1978, 580, Sec. 16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Section 3D - Repealed, 1974, 383, Sec. 2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Section 5A - Repealed, 1965, 620, Sec. 3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 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Section 6 to 7A - Repealed, 1978, 580, Sec. 30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 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 furnished by municipalities

Section 46 - Entries in books

Section 47, 48 - Repealed, 1969, 532, Sec. 2

Section 49 - Repealed, 1985, 300, Sec. 1

Section 50 - Required books; copies of laws, etc.

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

Section 57A - Unpaid taxes not in excess of twenty-five dollars; interest

Section 57B - Unpaid taxes not in excess of fifty dollars; interest

Section 57C - Preliminary tax for real estate and personal property; notice; installment 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 - Land of insufficient value to meet charges; abatement

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