ASSESSMENT OF LOCAL TAXES
M.G.L. pt. Part I, tit. Title IX, ch. c. 59
in effectContents
sectionc. 59, § 1. Repealed, 1963, 160, Sec. 7sectionc. 59, § 2. Property subject to taxation; exceptionssectionc. 59, § 2A. Real property; mortgages; classificationssectionc. 59, § 2B. Certain types of interest or ownership taxable; liens; public purposessectionc. 59, § 2C. Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remediessectionc. 59, § 2D. Taxation of improved real estate based on value at issuance of occupancy permit; pro ratasectionc. 59, § 3B. Real estate acquired by eminent domain; exceptionssectionc. 59, § 3C. Pipe linessectionc. 59, § 3D. Repealed, 1974, 383, Sec. 2sectionc. 59, § 3E. Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remediessectionc. 59, § 3F. Child care facilities; classification as property used for human habitationsectionc. 59, § 4. Property taxable as personal estatesectionc. 59, § 5. Property; exemptionssectionc. 59, § 5A. Repealed, 1965, 620, Sec. 3sectionc. 59, § 5B. Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trustssectionc. 59, § 5C. Exemptions for residential real property in cities or towns assessing at full and fair cash valuationsectionc. 59, § 5C1/2. Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5sectionc. 59, § 5C3/4. Residential exemptionsectionc. 59, § 5D. Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage feessectionc. 59, § 5E. Valuation of land held by city or town in another city or town; certification; appealssectionc. 59, § 5F. Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage feessectionc. 59, § 5G. Payment to cities or towns for property held for water supply or related purposessectionc. 59, § 5H. Payments to municipalities for certain watershed land; difference in assessmentsectionc. 59, § 5I. Exemption; conditionssectionc. 59, § 5J. Special assessment policy; historic owner-occupied residencessectionc. 59, § 5K. Property tax liability reduced in exchange for volunteer services; persons over age 60sectionc. 59, § 5L. Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealthsectionc. 59, § 5M. Exemption for market rate units contained in a certified housing development projectsectionc. 59, § 5N. Reduction of property tax obligation of veteran in exchange for volunteer servicessectionc. 59, § 5O. Property tax exemption for real property classified as Class One, residential in the city or town; qualifications; municipal ordinancessectionc. 59, § 6 to 7A. Repealed, 1978, 580, Sec. 30sectionc. 59, § 8. Interstate, foreign trade or fishing ships or vessels; assessment; abatementsectionc. 59, § 8A. Excise tax on farm machinery and equipment and farm animals; abatement; collection; voter approval to not impose excisesectionc. 59, § 11. Real estatesectionc. 59, § 12. Mortgaged real estatesectionc. 59, § 12A. Statement of estate liable to taxationsectionc. 59, § 12B. Mortgagors and mortgagees deemed joint owners; tax billsectionc. 59, § 12C. Taxes paid by tenant; recovery from landlordsectionc. 59, § 12D. Assessment against real estate of decedent; liability of heirs and deviseessectionc. 59, § 12E. Assessment against real estate of decedent; liensectionc. 59, § 12F. Real estate unassessed where right or titled unascertained; lien for expenses to determine ownershipsectionc. 59, § 13 to 17A. Repealed, 1978, 580, Sec. 30sectionc. 59, § 18. Personal property; assessmentsectionc. 59, § 19. Mortgaged or pledged personal property; assessmentsectionc. 59, § 20. State treasurer; dutiessectionc. 59, § 20A. Increase in assessmentssectionc. 59, § 20B. Regional veterans' districts, regional water districts or regional sewerage districts; increase in assessmentssectionc. 59, § 21. Assessors; dutiessectionc. 59, § 21A. Additional compensation of assessors for courses of studysectionc. 59, § 21A1/2. Certified assessors; compensationsectionc. 59, § 21B. Training programs for assessorssectionc. 59, § 21C. Limitations on total taxes assessed; determination by voterssectionc. 59, § 21D. Calculation of total limit; adjustment of limit; certification of amount of limit; approvalsectionc. 59, § 22. Repealed, 1925, 343, Sec. 9sectionc. 59, § 23. Annual assessment; amount; deductions; approvalsectionc. 59, § 23A. Notice to municipal finance officerssectionc. 59, § 23B. Notice of abatementssectionc. 59, § 23C. Repealed, 1990, 280, Sec. 1sectionc. 59, § 23D. Notice of preliminary taxsectionc. 59, § 24. Railroad subscriptions; interest on debtssectionc. 59, § 25. Additional assessmentssectionc. 59, § 26. Number of assessmentssectionc. 59, § 27. Assessors' neglect to assesssectionc. 59, § 28. Unpaid taxes; collectionsectionc. 59, § 29. Notice of assessments; listssectionc. 59, § 30. Blank listssectionc. 59, § 31. Verification of lists; oathssectionc. 59, § 31A. Examination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29sectionc. 59, § 32. Inspection of listssectionc. 59, § 33. Storage warehouses; information regarding customerssectionc. 59, § 3, 3A. Repealed, 1978, 580, Sec. 16sectionc. 59, § 34. Mortgagors and mortgagees; statementssectionc. 59, § 35. Repealed, 1989, 718, Sec. 4sectionc. 59, § 36. Failure to furnish lists; estimating valuesectionc. 59, § 37. Conclusiveness of estimatesectionc. 59, § 38. Fair cash valuation; classification of assessed valuation; taxable valuationsectionc. 59, § 38A. Pipelines; valuation; exceptionssectionc. 59, § 38B, 38C. Repealed, 1978, 580, Sec. 30sectionc. 59, § 38D. Written return of information to determine valuation of real propertysectionc. 59, § 38E. Testimony under oath concerning written return filed under Sec. 38D or application for abatementsectionc. 59, § 38F. Written return of information to determine valuation of personal propertysectionc. 59, § 38G. Testimony under oath concerning written return filed under Sec. 38Fsectionc. 59, § 38H. Transition payments to municipalities in which an affiliated generation facility is locatedsectionc. 59, § 39. Telephone and telegraph companies; valuation of machinery, poles, wires, etc.sectionc. 59, § 40. Telephone and telegraph companies; assessors; informing commissionerssectionc. 59, § 41. Telephone and telegraph companies; returnssectionc. 59, § 42. Telephone and telegraph companies; failure to make returnssectionc. 59, § 42A. Amended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appealssectionc. 59, § 43. Valuation and assessment books; public inspectionsectionc. 59, § 44. Lists; contentssectionc. 59, § 45. Books and records of assessors furnished by municipalities; electronic formatsectionc. 59, § 46. Entries in bookssectionc. 59, § 49. Repealed, 1985, 300, Sec. 1sectionc. 59, § 50. Required books or records of assessors; explanatory notessectionc. 59, § 51. Exempted property; entries on valuation listssectionc. 59, § 52. Valuation lists; statement of assessors; penaltiessectionc. 59, § 52A. Plans showing boundaries in city or town; delivery to courtsectionc. 59, § 52B. Official inspection of valuation information, release of comparable sales datasectionc. 59, § 52C. Public access to terminals or other data processing equipmentsectionc. 59, § 53. Tax lists; commitment; warrants; collector of taxessectionc. 59, § 54. Tax lists; form; contentssectionc. 59, § 55. Warrants; form; contentssectionc. 59, § 56. Lost or destroyed warrantssectionc. 59, § 57. Bills for taxes; due date; interest; amounts overdue; date of delivery for paymentsectionc. 59, § 57A. Unpaid taxes not in excess of one hundred dollars; interestsectionc. 59, § 57B. Repealed, 2016, 218, Sec. 141sectionc. 59, § 57C. Preliminary tax for real estate and personal property; notice; installment payments; date of delivery of paymentssectionc. 59, § 57D. Affidavit of addresssectionc. 59, § 58. Discounts on taxessectionc. 59, § 58A. Minimum abatement or refund of property taxsectionc. 59, § 59. Abatementssectionc. 59, § 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 materialsectionc. 59, § 60. Records of abatementssectionc. 59, § 61. Conditions of abatementsectionc. 59, § 61A. Discovery; failure to complysectionc. 59, § 62. Costs; prepaymentsectionc. 59, § 63. Notice of decisionsectionc. 59, § 64. Appeals; county commissioners; appellate tax boardsectionc. 59, § 65. Appeals; appellate tax boardsectionc. 59, § 65A. Sale or taking real property for taxes; effect upon abatementsectionc. 59, § 65B. Appeals; inability to pay balance of taxsectionc. 59, § 65C. Late appealssectionc. 59, § 65D. Mistake in payments; appeal; abatementsectionc. 59, § 66 to 68A. Repealed, 1930, 416, Sec. 2sectionc. 59, § 69. Reimbursement; interestsectionc. 59, § 70. Certificate of abatementsectionc. 59, § 70A. Procedure after abatementsectionc. 59, § 71. Uncollectible taxes; abatementsectionc. 59, § 72. Repealed, 2016, 218, Sec. 153sectionc. 59, § 72A. Unpaid real estate taxes; abatementsectionc. 59, § 73. Repealed, 1955, 344, Sec. 2sectionc. 59, § 74. Corporations liable to franchise taxes; abatement of local taxes; noticesectionc. 59, § 75. Omitted property; assessmentssectionc. 59, § 76. Revision of valuation or classificationsectionc. 59, § 77. Reassessmentssectionc. 59, § 78. Collection of reassessed taxessectionc. 59, § 78A. Real estate divided after assessment; apportionment of taxsectionc. 59, § 81. Appeal from apportionmentsectionc. 59, § 82. Validity of excessive assessmentssectionc. 59, § 83. Corporations having capital stock divided into shares; returns by assessorssectionc. 59, § 84. Repealed, 1985, 300, Sec. 3sectionc. 59, § 85. Repealed, 1945, 271sectionc. 59, § 86. Exempted property; returns by assessorssectionc. 59, § 87. Responsibility of assessorssectionc. 59, § 88. Repealed, 1926, 29sectionc. 59, § 89. Compromise assessments; penaltiessectionc. 59, § 90. Evasion of taxation; penaltiessectionc. 59, § 91. Fraudulent lists; penaltiessectionc. 59, § 92. Taverns and boarding houses; refusing information; penaltiessectionc. 59, § 93. Failure to assess required taxes; penaltiessectionc. 59, § 94. Violation of Sec. 46; penaltysectionc. 59, § 9, 10. Repealed, 1963, 160, Sec. 12sectionc. 59, § 47, 48. Repealed, 1969, 532, Sec. 2sectionc. 59, § 79, 80. Repealed, 1978, 580, Sec. 36
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59Fetched: 10/20/2026