Property Taxes and Proposition 2 ½ Training and Resources

Training videos, guidance and information related to property valuation, property taxes and Proposition 2 ½ .

Table of Contents

What is Proposition 2 ½?

Proposition 2 ½ is a Massachusetts law enacted in 1980, and went into effect in FY1982, that strictly limits the amount of property tax revenue a municipality can raise through real and personal property taxes. Proposition 2½ revolutionized property tax administration and is a fundamental feature of the Massachusetts municipal fiscal landscape. For more information, this video explains how Proposition 2 ½ works.

Proposition 2 ½ and the levy limit

Setting the property tax rate

Determining property values

Property classification and its impact on taxation

Valuation growth ("new growth")

Property Tax Abatements

These modules provide an overview of abatements, assessors’ powers to abate property taxes, and the role of the Appellate Tax Board.

DLS guidance for issuing property tax bills

Property Tax Exemptions

Personal Property

Trainings, tools and data

DLS has numerous resources available to help better understand Proposition 2 ½, including trainings, tools and data sets.

Date published: July 30, 2020
Last updated: July 12, 2021

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