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This page, Mass. General Laws c.59, is offered by

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 Section numbers not listed have been repealed.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.2021, c.8, §§ 61-62, effective June 24, 2021

§ 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 

Amended by St.2021, c.8, § 63, effective June 24, 2021

§ 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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