Massachusetts · statute · Mass. Gen. Laws ch. 59 · 130 active provisions
Section 2. All property, real and personal, situated within the commonwealth, and all personal property of the inhabitants of the commonwealth wherever situated, unless expressly exempt, shall be subject to taxation; provided, however, that the personal property of a person having neither his domicile nor a place of bu…
Section 2A. (a) Real property for the purpose of taxation shall include all land within the commonwealth and all buildings and other things thereon or affixed thereto, unless otherwise exempted from taxation under other provisions of law. The assessors of each city and town shall determine the fair cash valuation of su…
Section 2B. Except as otherwise provided in section three E, real estate owned in fee or otherwise or held in trust for the benefit of the United States, the commonwealth, or a county, city or town, or any instrumentality thereof, if used in connection with a business conducted for profit or leased or occupied for othe…
Section 2C. Except as provided in section sixty-three A of chapter forty-four, whenever in any fiscal year the United States, the commonwealth, or a county, city or town, or any instrumentality thereof, or any entity whose real estate is exempt under clauses Third, Four, Four A, Fifth, Sixth, Seventh, Eighth, Ninth, Te…
Section 2D. (a) Whenever in any fiscal year real estate improved in assessed value by over 50 per cent excluding the value of the land by new construction is issued a temporary or permanent occupancy permit after January 1 in any year, the owner of the real estate shall pay a pro rata amount or amounts, as herein defin…
Section 3B. All interests in real estate situated within the commonwealth heretofore or hereafter acquired by any corporation by eminent domain and all such interests in real estate heretofore or hereafter purchased by any corporation when it could have been acquired by eminent domain shall, unless expressly exempt by…
Section 3C. Anything in this chapter to the contrary notwithstanding, every pipe line subject to valuation under section thirty-eight A shall be subject to taxation under this chapter as personal property, and shall be assessed to the owner thereof by the assessors in the respective cities and towns where such pipe lin…
Section 3E. Whenever the Congress of the United States has so provided, a leasehold interest in real estate owned and leased by the United States and in buildings and other things erected thereon or affixed thereto shall be assessed and taxed to the lessee or his assigns to the extent so provided by the Congress. Payme…
Section 3F. For the purpose of this chapter and any other general or special law classifying real property for the purpose of taxation and in order to assist in the provision of child care, cities and towns shall classify that portion of any such property operated as a child care facility pursuant to section nine C of…
Section 4. Except as provided in the following section and in chapters sixty-two and sixty-three, personal estate for the purpose of taxation shall include: First, Goods, chattels, money and effects, wherever they are; ships and vessels and their equipment at home or abroad, except as provided in section eight of this…
Section 5. The following property shall be exempt from taxation and the date of determination as to age, ownership or other qualifying factors required by any clause shall be July 1 of each year unless another meaning is clearly apparent from the context; provided, however, that any person who receives an exemption pur…
Section 5B. Any person of a city or town aggrieved by a determination of the board of assessors as to the eligibility or noneligibility of a corporation or trust for the exemption granted pursuant to the clause Third of section five may appeal therefrom by filing a petition with the clerk of the appellate tax board in…
[First and second paragraphs effective for taxes assessed for fiscal years beginning on or after July 1, 2016. See 2016, 218, Sec. 247.] Section 5C. With respect to each parcel of real property classified as Class One, residential, in each city or town certified by the commissioner to be assessing all property at its f…
Section 5D. Property held by a city, town or district, including property held by or for the watershed system of the division of watershed management of the metropolitan district commission, and the waterworks system of the Massachusetts Water Resources Authority, as successors to the metropolitan water district, pursu…
Section 5E. The assessors of a city or town where land is acquired by such other city, town or district for water supply or sewage disposal or for a public airport shall, within one year after such acquisition, determine the average valuation of such land under section five D and certify the amount so determined to suc…
Section 5F. Land acquired on or after January first, nineteen hundred and forty-six, by a municipality or a district including land held by or for the watershed system of the division of watershed management and by or for the waterworks system of the Massachusetts Water Resources Authority, as successors to the metropo…
Section 5G. The Massachusetts Water Resources Authority, on July first of each year, shall pay over to the division of watershed management, an amount to be held in trust for payment to each city or town in which property of the Quabbin watershed, Wachusett Watershed, Sudbury Watershed and Ware River watershed is held…
Section 5H. The state treasurer, acting for and on behalf of the commonwealth, shall on July first of each year pay to the municipality in which land regulated under section one hundred and seven A of chapter ninety-two is located, and which is not held by the division or by the Authority, the difference between the cu…
Section 5I. With respect to each parcel of real property classified as class three, commercial, in each city or town certified by the commissioner to be assessing all property at its full and fair cash valuation, and at the option of the board of selectmen or mayor, with the approval of the city council, as the case ma…
Section 5J. A city or town, by adoption of an ordinance or by-law, may establish a special assessment policy for the substantial rehabilitation of owner-occupied residential properties listed in the state register of historic places, either individually or as contributing elements within an historic district. For such…
[First paragraph effective for taxable years beginning on or after January 1, 2023. See 2023, 50, Sec. 49.] Section 5K. In any city or town which accepts the provisions of this section, the board of selectmen of a town or in a municipality having a town council form of government, the town council or the mayor with the…
Section 5L. Upon acceptance of this section by a municipality and notwithstanding any other provision of this chapter to the contrary, any taxes due under this chapter by a member of the Massachusetts National Guard or reservist or a dependent of a member of the Massachusetts National Guard or reservist shall be deferr…
Section 5M. A gateway municipality, as defined in section 1 of chapter 40V, may, by vote of its legislative body, subject to the charter of the municipality, establish an exemption in an amount not less than 10 per cent and not more than 100 per cent of the incremental value of the market rate units contained in a cert…
Section 5N. In any city or town which accepts this section, the board of selectmen of a town, or in a municipality having a town council form of government, the town council or the mayor, with the approval of the city council in a city, may establish a program to allow veterans, as defined in clause Forty-third of sect…
[Text of section effective for tax years beginning on or after January 1, 2023. See 2023, 50, Sec. 49.] Section 5O. (a) In any city or town that accepts this section, the board of selectmen or select board of the town, the town council of a municipality having a town council form of government, the city manager, with t…