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Mass. General Laws c.59

Assessment of local taxes

This page links to the current, accurate version of each section of G.L. c.59. Section numbers not listed have been repealed.

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Table of Contents

§ 2 Property subject to taxation; exceptions 
§ 2A Real property; mortgages; classifications 
§ 2B Certain types of interest or ownership taxable; liens; public purposes 
§ 2C Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies 
§ 2D Taxation of improved real estate based on value at issuance of occupancy permit; pro rata 
§ 3B Real estate acquired by eminent domain; exceptions 
§ 3C Pipe lines 
§ 3E Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies 
§ 3F Child care facilities; classification as property used for human habitation 
§ 4 Property taxable as personal estate 
§ 5 Property; exemptions 

Amended by St.2018, c. 218, §§ 10 to 16, effective November 7, 2018

§ 5B Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts 
§ 5C Exemptions for residential real property in cities or towns assessing at full and fair cash valuation 
§ 5C 1/2 Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5 
§ 5C 3/4 Residential exemption 
§ 5D Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees 
§ 5E Valuation of land held by city or town in another city or town; certification; appeals 
§ 5F Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees 
§ 5G Payment to cities or towns for property held for water supply or related purposes 
§ 5H Payments to municipalities for certain watershed land; difference in assessment 
§ 5I Exemption; conditions 
§ 5J Special assessment policy; historic owner-occupied residences 
§ 5K Property tax liability reduced in exchange for volunteer services; persons over age 60 
§ 5L Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth 
§ 5M Exemption for market rate units contained in a certified housing development project 
§ 5N Reduction of property tax obligation of veteran in exchange for volunteer services 

Amended by St.2018, c. 218, § 17, effective November 7, 2018

§ 8 Interstate, foreign trade or fishing ships or vessels; assessment; abatement  
§ 8A Excise tax on farm machinery and equipment and farm animals; abatement; collection; voter approval to not impose excise 
§ 11 Real estate 
§ 12 Mortgaged real estate 
§ 12A Statement of estate liable to taxation 
§ 12B Mortgagors and mortgagees deemed joint owners; tax bill 
§ 12C Taxes paid by tenant; recovery from landlord 
§ 12D Assessment against real estate of decedent; liability of heirs and devisees 
§ 12E Assessment against real estate of decedent; lien 
§ 12F Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership 
§ 18 Personal property; assessment 
§ 19 Mortgaged or pledged personal property; assessment 
§ 20 State treasurer; duties 
§ 20A Increase in assessments 
§ 20B Regional veterans' districts, regional water districts or regional sewerage districts; increase in assessments 
§ 21 Assessors; duties 
§ 21A Additional compensation of assessors for courses of study 
§ 21A 1/2 Certified assessors; compensation 
§ 21B Training programs for assessors 
§ 21C Limitations on total taxes assessed; determination by voters 
§ 21D Calculation of total limit; adjustment of limit; certification of amount of limit; approval 
§ 23 Annual assessment; amount; deductions; approval 
§ 23A Notice to municipal finance officers 
§ 23B Notice of abatements 
§ 23D Notice of preliminary tax 
§ 24 Railroad subscriptions; interest on debts 
§ 25 Additional assessments 

Amended by St.2017, c. 47, effective July 1, 2017

§ 26 Number of assessments 
§ 27 Assessors' neglect to assess 
§ 28 Unpaid taxes; collection 
§ 29 Notice of assessments; lists 
§ 30 Blank lists 
§ 31 Verification of lists; oaths 
§ 31A Examination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29 
§ 32 Inspection of lists 
§ 33 Storage warehouses; information regarding customers 
§ 34 Mortgagors and mortgagees; statements 
§ 36 Failure to furnish lists; estimating value 
§ 37 Conclusiveness of estimate 
§ 38 Fair cash valuation; classification of assessed valuation; taxable valuation 
§ 38A Pipelines; valuation; exceptions 
§ 38D Written return of information to determine valuation of real property 
§ 38E Testimony under oath concerning written return filed under Sec. 38D or application for abatement 
§ 38F Written return of information to determine valuation of personal property 
§ 38G Testimony under oath concerning written return filed under Sec. 38F 
§ 38H Transition payments to municipalities in which an affiliated generation facility is located 
§ 39 Telephone and telegraph companies; valuation of poles, wires, etc. 
§ 40 Telephone and telegraph companies; assessors; informing commissioners 
§ 41 Telephone and telegraph companies; returns 
§ 42 Telephone and telegraph companies; failure to make returns 
§ 42A Amended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appeals 
§ 43 Valuation and assessment books; public inspection 
§ 44 Lists; contents 
§ 45 Books furnished by municipalities 
§ 46 Entries in books 
§ 50 Required books; copies of laws, etc. 
§ 51 Exempted property; entries on valuation lists 
§ 52 Valuation lists; statement of assessors; penalties 
§ 52A Plans showing boundaries in city or town; delivery to court 
§ 52B Official inspection of valuation information, release of comparable sales data 
§ 52C Public access to terminals or other data processing equipment 
§ 53 Tax lists; commitment; warrants; collector of taxes 
§ 54 Tax lists; form; contents 
§ 55 Warrants; form; contents 
§ 56 Lost or destroyed warrants 
§ 57 Bills for taxes; due date; interest; amounts overdue 
§ 57A Unpaid taxes not in excess of twenty-five dollars; interest 
§ 57C Preliminary tax for real estate and personal property; notice; installment payments 
§ 57D Affidavit of address 
§ 58 Discounts on taxes 
§ 58A Minimum abatement or refund of property tax 
§ 59 Abatements 
§ 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 
§ 60 Records of abatements 
§ 61 Conditions of abatement 
§ 61A Discovery; failure to comply 
§ 62 Costs; prepayment 
§ 63 Notice of decision 
§ 64 Appeals; county commissioners; appellate tax board 
§ 65 Appeals; appellate tax board 
§ 65A Sale or taking real property for taxes; effect upon abatement 
§ 65B Appeals; inability to pay balance of tax 
§ 65C Late appeals 
§ 65D Mistake in payments; appeal; abatement 
§ 69 Reimbursement; interest 
§ 70 Certificate of abatement 
§ 70A Procedure after abatement 
§ 71 Uncollectible taxes; abatement 
§ 72A Unpaid real estate taxes; abatement 
§ 74 Corporations liable to franchise taxes; abatement of local taxes; notice 
§ 75 Omitted property; assessments 
§ 76 Revision of valuation or classification 
§ 77 Reassessments 
§ 78 Collection of reassessed taxes 
§ 78A Real estate divided after assessment; apportionment of tax 
§ 81 Appeal from apportionment 
§ 82 Validity of excessive assessments 
§ 83 Corporations having capital stock divided into shares; returns by assessors 
§ 86 Exempted property; returns by assessors 
§ 87 Responsibility of assessors 
§ 89 Compromise assessments; penalties 
§ 90 Evasion of taxation; penalties 
§ 91 Fraudulent lists; penalties 
§ 92 Taverns and boarding houses; refusing information; penalties 
§ 93 Failure to assess required taxes; penalties 
§ 94 Violation of sec. 46; penalty 

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