Massachusetts law about property taxes

A compilation of laws, regulations, cases and web sources on property tax law

Massachusetts laws

MGL c.59  Assessment of Local Taxes
MGL c.59, s.21C  Proposition 2-1/2
MGL c.60  Collection of Local Taxes
MGL c.62, s.6(k)  Property tax credit for those 65 and older

Web sources

Every Landlord's Tax Deduction Guide, Nolo, 2016
A plain English tax guide for landlords which includes information on repairs, startup expenses, depreciation and more. Requires Library Card for access.

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 10: Real Estate Tax Exemptions and Deferrals. Mass. Bar Association, 2012
Chapter 10 of this 70-page guide covers Real Estate Tax Exemptions and Deferrals for elders

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.

Levy Limits: A Primer on Proposition 2-1/2, Mass. Dept. of Revenue (see additional resources below)
"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."

Real Estate Tax Appeals: A Helpful Guide for Taxpayers and Assessors, Comm. of Mass. Appellate Tax Board, 2017 (see additional resources below)
This document is an easy-to-read and easy-to-understand primer for those contemplating a real estate tax appeal in Massachusetts.

Additional Resources


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