Massachusetts Code — 59
Browse 130 sections in division 59 of the Massachusetts code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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
- § 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
- § 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
- § 5O. Property tax exemption for real property classified as Class One, residential in the city or town; qualifications; municipal ordinances
- § 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
- § 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
- § 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 machinery, 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 and records of assessors furnished by municipalities; electronic format
- § 46. Entries in books
- § 50. Required books or records of assessors; explanatory notes
- § 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; date of delivery for payment
- § 57A. Unpaid taxes not in excess of one hundred dollars; interest
- § 57C. Preliminary tax for real estate and personal property; notice; installment payments; date of delivery of 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