PocketLaw | Massachusetts General Laws | Assessment of Local Taxes

Assessment of Local Taxes

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Repealed, 1963, 160, Sec. 7

Property Subject to Taxation; Exceptions

Real Property; Mortgages; Classifications

Certain Types of Interest or Ownership Taxable; Liens; Public Purposes

Real Estate Sold by Governmental or Exempt Entities; Pro Rata Taxation; Computation; Collection Remedies

Taxation of Improved Real Estate Based on Value at Issuance of Occupancy Permit; Pro Rata

3a - Repealed, 1978, 580, Sec. 16

Real Estate Acquired by Eminent Domain; Exceptions

Pipe Lines

Repealed, 1974, 383, Sec. 2

Real Estate Owned by the United States and Leased to Private Interests; Enforcement by Lien or Sale; Collection Remedies

Child Care Facilities; Classification as Property Used for Human Habitation

Property Taxable as Personal Estate

Property; Exemptions

Repealed, 1965, 620, Sec. 3

Appeals; Eligibility for Exemption Under Sec. 5, Third Clause; Corporations or Trusts

Exemptions for Residential Real Property in Cities or Towns Assessing at Full and Fair Cash Valuation

Additional Exemption Allowed Notwithstanding Prohibition of First Paragraph of Sec. 5

Residential Exemption

Property Held by City, Town or District in Another City or Town for Water Supply, etc.; Purposes; Tax Liability; Stumpage Fees

Valuation of Land Held by City or Town in Another City or Town; Certification; Appeals

Holding Municipalities or Districts; Tax Liability for Lands Held in Other Municipalities or Districts; Stumpage Fees

Payment to Cities or Towns for Property Held for Water Supply or Related Purposes

Payments to Municipalities for Certain Watershed Land; Difference in Assessment

Exemption; Conditions

Special Assessment Policy; Historic Owner-Occupied Residences

Property Tax Liability Reduced in Exchange for Volunteer Services; Persons Over Age 60

Deferral of Taxes Due by Member of the Massachusetts National Guard or Reservist on Active Duty Outside Commonwealth

Exemption for Market Rate Units Contained in a Certified Housing Development Project

Reduction of Property Tax Obligation of Veteran in Exchange for Volunteer Services

To 7a - Repealed, 1978, 580, Sec. 30

Interstate, Foreign Trade or Fishing Ships or Vessels; Assessment; Abatement

Excise Tax on Farm Machinery and Equipment and Farm Animals; Abatement; Collection; Voter Approval to Not Impose Excise

10 - Repealed, 1963, 160, Sec. 12

Real Estate

Mortgaged Real Estate

Statement of Estate Liable to Taxation

Mortgagors and Mortgagees Deemed Joint Owners; Tax Bill

Taxes Paid by Tenant; Recovery From Landlord

Assessment Against Real Estate of Decedent; Liability of Heirs and Devisees

Assessment Against Real Estate of Decedent; Lien

Real Estate Unassessed Where Right or Titled Unascertained; Lien for Expenses to Determine Ownership

To 17a - Repealed, 1978, 580, Sec. 30

Personal Property; Assessment

Mortgaged or Pledged Personal Property; Assessment

State Treasurer; Duties

Increase in Assessments

Regional Veterans' Districts, Regional Water Districts or Regional Sewerage Districts; Increase in Assessments

Assessors; Duties

Additional Compensation of Assessors for Courses of Study

Certified Assessors; Compensation

Training Programs for Assessors

Limitations on Total Taxes Assessed; Determination by Voters

Calculation of Total Limit; Adjustment of Limit; Certification of Amount of Limit; Approval

Repealed, 1925, 343, Sec. 9

Annual Assessment; Amount; Deductions; Approval

Notice to Municipal Finance Officers

Notice of Abatements

Repealed, 1990, 280, Sec. 1

Notice of Preliminary Tax

Railroad Subscriptions; Interest on Debts

Additional Assessments

Number of Assessments

Assessors' Neglect to Assess

Unpaid Taxes; Collection

Notice of Assessments; Lists

Blank Lists

Verification of Lists; Oaths

Examination of Records to Verify Completeness and Accuracy of Accounting of Taxable Personal Property Required to Be Filed Under Sec. 29

Inspection of Lists

Storage Warehouses; Information Regarding Customers

Mortgagors and Mortgagees; Statements

Repealed, 1989, 718, Sec. 4

Failure to Furnish Lists; Estimating Value

Conclusiveness of Estimate

Fair Cash Valuation; Classification of Assessed Valuation; Taxable Valuation

Pipelines; Valuation; Exceptions

38c - Repealed, 1978, 580, Sec. 30

Written Return of Information to Determine Valuation of Real Property

Testimony Under Oath Concerning Written Return Filed Under Sec. 38d or Application for Abatement

Written Return of Information to Determine Valuation of Personal Property

Testimony Under Oath Concerning Written Return Filed Under Sec. 38f

Transition Payments to Municipalities in Which an Affiliated Generation Facility Is Located

Telephone and Telegraph Companies; Valuation of Machinery, Poles, Wires, Etc.

Telephone and Telegraph Companies; Assessors; Informing Commissioners

Telephone and Telegraph Companies; Returns

Telephone and Telegraph Companies; Failure to Make Returns

Amended Valuation of Property Held by Pipeline or Telephone or Telegraph Company; Collection of Additional Assessment; Appeals

Valuation and Assessment Books; Public Inspection

Lists; Contents

Books and Records of Assessors Furnished by Municipalities; Electronic Format

Entries in Books

48 - Repealed, 1969, 532, Sec. 2

Repealed, 1985, 300, Sec. 1

Required Books or Records of Assessors; Explanatory Notes

Exempted Property; Entries on Valuation Lists

Valuation Lists; Statement of Assessors; Penalties

Plans Showing Boundaries in City or Town; Delivery to Court

Official Inspection of Valuation Information, Release of Comparable Sales Data

Public Access to Terminals or Other Data Processing Equipment

Tax Lists; Commitment; Warrants; Collector of Taxes

Tax Lists; Form; Contents

Warrants; Form; Contents

Lost or Destroyed Warrants

Bills for Taxes; Due Date; Interest; Amounts Overdue; Date of Delivery for Payment

Unpaid Taxes Not in Excess of One Hundred Dollars; Interest

Repealed, 2016, 218, Sec. 141

Preliminary Tax for Real Estate and Personal Property; Notice; Installment Payments; Date of Delivery of Payments

Affidavit of Address

Discounts on Taxes

Minimum Abatement or Refund of Property Tax

Abatements

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

Records of Abatements

Conditions of Abatement

Discovery; Failure to Comply

Costs; Prepayment

Notice of Decision

Appeals; County Commissioners; Appellate Tax Board

Appeals; Appellate Tax Board

Sale or Taking Real Property for Taxes; Effect Upon Abatement

Appeals; Inability to Pay Balance of Tax

Late Appeals

Mistake in Payments; Appeal; Abatement

To 68a - Repealed, 1930, 416, Sec. 2

Reimbursement; Interest

Certificate of Abatement

Procedure After Abatement

Uncollectible Taxes; Abatement

Repealed, 2016, 218, Sec. 153

Unpaid Real Estate Taxes; Abatement

Repealed, 1955, 344, Sec. 2

Corporations Liable to Franchise Taxes; Abatement of Local Taxes; Notice

Omitted Property; Assessments

Revision of Valuation or Classification

Reassessments

Collection of Reassessed Taxes

Real Estate Divided After Assessment; Apportionment of Tax

80 - Repealed, 1978, 580, Sec. 36

Appeal From Apportionment

Validity of Excessive Assessments

Corporations Having Capital Stock Divided Into Shares; Returns by Assessors

Repealed, 1985, 300, Sec. 3

Repealed, 1945, 271

Exempted Property; Returns by Assessors

Responsibility of Assessors

Repealed, 1926, 29

Compromise Assessments; Penalties

Evasion of Taxation; Penalties

Fraudulent Lists; Penalties

Taverns and Boarding Houses; Refusing Information; Penalties

Failure to Assess Required Taxes; Penalties

Violation of Sec. 46; Penalty