§ 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
§ 5C1/2 Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5
§ 5C3/4 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
§ 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
§ 21A1/2 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
§ 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

Terms Used In Massachusetts General Laws > Chapter 59 - Assessment of Local Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interests: includes any form of membership in a domestic or foreign nonprofit corporation. See Massachusetts General Laws ch. 156D sec. 11.01
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.