Massachusetts law about property taxes

Massachusetts laws

MGL c.59  Assessment of local taxes

• MGL c.59, § 21C  Proposition 2-1/2

MGL c.60  Collection of local taxes

MGL c.62, § 6(k)  Property tax credit for those 65 and older

Selected case law

Rauseo v. Boston Board of Assessors, 94 Mass. App. Ct. 517 (2018)
Parking easements may be taxed as real estate

Tallage Lincoln, LLC v. Williams, 485 Mass. 449 (2020)
Because the process of  tax collection after a property owner fails to pay taxes is so complicated, this case includes an Appendix to explain the laws and the collection process.

Forms

Property tax forms and guides, Massachusetts Department of Revenue  
“Taxpayers should use these forms and guides to apply for local tax abatements and exemptions and file property returns.”

Web sources

Every landlord's tax deduction guide, Nolo, 2020
A plain English tax guide for landlords which includes information on repairs, startup expenses, depreciation and more. Requires Library Card for access.

Helpful guide to taxpayers and assessors (real estate appeals), Comm. of Mass. Appellate Tax Board, 2017
This document is an easy-to-read and easy-to-understand primer for those contemplating a real estate tax appeal in Massachusetts.

Levy limits: a primer on Proposition 2 1/2, Mass. Dept. of Revenue
"The purpose of this primer is to explain, as simply as possible, the basic provisions of Proposition 2-1/2. We focus in particular on those aspects of the law that we have found to cause the most confusion, for example: the ways in which Proposition 2-1⁄2 limits the property tax, how the levy limit is calculated, how an override differs from a debt exclusion or capital outlay expenditure exclusion, and how new growth works."

Massachusetts property taxes, Massachusetts Department of Revenue
Explains the basics about property taxes, discusses exemptions and abatements, the Appellate Tax Board, the role of the DOR, and Proposition 2 ½.

Real estate tax credit for persons age 65 and older (known as the Circuit Breaker Credit), Mass. Dept. of Revenue
Detailed explanation of the property tax credit for seniors who pay more than 10% of their income in property tax, MGL c.62, s.6(k)

Taking care of your future: a legal checkup, chapter 9: protecting the home: homestead and tax exemptions. Mass. Bar Association, 2017
Chapter 9 of this 85-page guide covers homestead, tax deferrals, tax exemptions, and credits for seniors. 

Tax title procedure overview, City of Boston
"A tax title is a lien in which the City takes legal ownership of property because of unpaid property taxes and allows the owner the right to redeem the property by paying the delinquent tax balance." This site explains the tax title process, including the Land Court process.

Print sources

Are you getting screwed on your property taxes? : how to find out & how to fix it. Lightbearers Publishing, c2010.

Real estate tax abatement practice and procedure. 5th ed., MCLE, 2016.
 

Last updated:	August 27, 2020