General Laws of Massachusetts - Chapter 59 Assessment of Local Taxes
- Massachusetts General Laws - Repealed, 1963, 160, Sec. 7 - Chapter 59, Section 1
Repealed, 1963, 160, Sec.
- Massachusetts General Laws - Property subject to taxation; exceptions - Chapter 59, 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...
- Massachusetts General Laws - Real property; mortgages; classifications - Chapter 59, 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,...
- Massachusetts General Laws - Certain types of interest or ownership taxable; liens; public purposes - Chapter 59, 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...
- Massachusetts General Laws - Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies - Chapter 59, 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...
- Massachusetts General Laws - Taxation of improved real estate based on value at issuance of occupancy permit; pro rata - Chapter 59, Section 2D
(a) Whenever in any fiscal year real estate improved in assessed value by over 50 per cent by new construction is issued a temporary or...
- Massachusetts General Laws - Repealed, 1978, 580, Sec. 16 - Chapter 59, Section 3 3A
Repealed, 1978, 580, Sec.
- Massachusetts General Laws - Real estate acquired by eminent domain; exceptions - Chapter 59, 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...
- Massachusetts General Laws - Pipe lines - Chapter 59, 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...
- Massachusetts General Laws - Repealed, 1974, 383, Sec. 2 - Chapter 59, Section 3D
Repealed, 1974, 383, Sec.
- Massachusetts General Laws - Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies - Chapter 59, 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...
- Massachusetts General Laws - Child care facilities; classification as property used for human habitation - Chapter 59, 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...
- Massachusetts General Laws - Property taxable as personal estate - Chapter 59, 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,...
- Massachusetts General Laws - Property; exemptions - Chapter 59, Section 5
[ First paragraph effective until July 2, 2014. For text effective July 2, 2014, see below.] The following property shall be exempt from taxation and...
- Massachusetts General Laws - Repealed, 1965, 620, Sec. 3 - Chapter 59, Section 5A
Repealed, 1965, 620, Sec.
- Massachusetts General Laws - Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts - Chapter 59, 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...
- Massachusetts General Laws - Exemptions for residential real property in cities or towns assessing at full and fair cash valuation - Chapter 59, Section 5C
[ First paragraph effective until July 2, 2014. For text effective July 2, 2014, see below.] With respect to each parcel of real property classified...
- Massachusetts General Laws - Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5 - Chapter 59, Section 5C1/2
[ Text of section added by 2014, 62, Sec. 14 effective July 2, 2014.] In a city or town that accepts this section and is...
- Massachusetts General Laws - Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees - Chapter 59, 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...
- Massachusetts General Laws - Valuation of land held by city or town in another city or town; certification; appeals - Chapter 59, 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...
- Massachusetts General Laws - Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees - Chapter 59, 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...
- Massachusetts General Laws - Payment to cities or towns for property held for water supply or related purposes - Chapter 59, 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...
- Massachusetts General Laws - Payments to municipalities for certain watershed land; difference in assessment - Chapter 59, 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...
- Massachusetts General Laws - Exemption; conditions - Chapter 59, 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...
- Massachusetts General Laws - Special assessment policy; historic owner-occupied residences - Chapter 59, 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...
- Massachusetts General Laws - Property tax liability reduced in exchange for volunteer services; persons over age 60 - Chapter 59, 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...
- Massachusetts General Laws - Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth - Chapter 59, 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...
- Massachusetts General Laws - Exemption for market rate units contained in a certified housing development project - Chapter 59, 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,...
- Massachusetts General Laws - Reduction of property tax obligation of veteran in exchange for volunteer services - Chapter 59, Section 5N
[ First paragraph effective until July 2, 2014. For text effective July 2, 2014, see below.] In any city or town which accepts this section,...
- Massachusetts General Laws - Repealed, 1978, 580, Sec. 30 - Chapter 59, Section 6 to 7A
Repealed, 1978, 580, Sec.
- Massachusetts General Laws - Interstate, foreign trade or fishing ships or vessels; assessment; abatement - Chapter 59, Section 8
Individuals or partnerships owning an interest in any ship or vessel which has during the period of its business in the year preceding January first...
- Massachusetts General Laws - Excise tax on farm machinery and equipment and farm animals; abatement; collection; voter approval to not impose excise - Chapter 59, Section 8A
Any person, not including a corporation, engaged principally in agriculture, who owns farm machinery and equipment, other than motor vehicles and trailers which are exempt...
- Massachusetts General Laws - Repealed, 1963, 160, Sec. 12 - Chapter 59, Section 9 10
Repealed, 1963, 160, Sec.
- Massachusetts General Laws - Real estate - Chapter 59, Section 11
Taxes on real estate shall be assessed, in the town where it lies, to the person who is the owner on January first, and the...
- Massachusetts General Laws - Mortgaged real estate - Chapter 59, Section 12
If any person has an interest in real estate, not exempt from taxation under section five, as holder of a duly recorded mortgage given to...
- Massachusetts General Laws - Statement of estate liable to taxation - Chapter 59, Section 12A
If the holder of such mortgage fails to file in the assessor’s office a sworn statement of all his estate liable to taxation under the...
- Massachusetts General Laws - Mortgagors and mortgagees deemed joint owners; tax bill - Chapter 59, Section 12B
Mortgagors and mortgagees referred to in the two preceding sections shall for the purpose of taxation be deemed joint owners until the mortgagee takes possession;...
- Massachusetts General Laws - Taxes paid by tenant; recovery from landlord - Chapter 59, Section 12C
If a tenant paying rent for real estate is taxed therefor he may retain out of his rent the taxes paid by him, or may...
- Massachusetts General Laws - Assessment against real estate of decedent; liability of heirs and devisees - Chapter 59, Section 12D
The undivided real estate of a deceased person may be assessed to his heirs or devisees, without designating any of them by name, until the...
- Massachusetts General Laws - Assessment against real estate of decedent; lien - Chapter 59, Section 12E
The real estate of a person deceased, the right or title to which is doubtful or unascertained by reason of litigation concerning the will of...
- Massachusetts General Laws - Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership - Chapter 59, Section 12F
Wherever real estate has been unassessed because the right or title thereto has been doubtful or unascertained because of missing records or otherwise, and a...
- Massachusetts General Laws - Repealed, 1978, 580, Sec. 30 - Chapter 59, Section 13 to 17A
Repealed, 1978, 580, Sec.
- Massachusetts General Laws - Personal property; assessment - Chapter 59, Section 18
All taxable personal estate within or without the commonwealth shall be assessed to the owner in the town where he is an inhabitant on January...
- Massachusetts General Laws - Mortgaged or pledged personal property; assessment - Chapter 59, Section 19
Personal property mortgaged or pledged shall be assessed to the owner or to the mortgagee or pledgee in actual physical possession thereof on January first.
- Massachusetts General Laws - State treasurer; duties - Chapter 59, Section 20
The state treasurer, not later than August twentieth in each year, shall send formal notice by mail to the assessors and treasurers of the several...
- Massachusetts General Laws - Increase in assessments - Chapter 59, Section 20A
No county, district, public authority, the commonwealth, or other governmental entity authorized by law to assess costs, charges or fees upon cities and towns, except...
- Massachusetts General Laws - Regional veterans’ districts, regional water districts or regional sewerage districts; increase in assessments - Chapter 59, Section 20B
No regional veterans’ district, regional water district or regional sewerage district authorized by law to assess costs, charges or fees upon cities and towns may...
- Massachusetts General Laws - Assessors; duties - Chapter 59, Section 21
The assessors shall assess state and county taxes duly certified to them. The assessors shall also assess as estimated in advance by the commissioner charges...
- Massachusetts General Laws - Additional compensation of assessors for courses of study - Chapter 59, Section 21A
In any city or town which accepts this section, an assessor or assistant assessor who has completed the necessary courses of study and training and...
- Massachusetts General Laws - Certified assessors; compensation - Chapter 59, Section 21A1/2
In any city or town which accepts this section, an assessor or assistant assessor, who has completed the necessary courses of study and training and...
- Massachusetts General Laws - Training programs for assessors - Chapter 59, Section 21B
The assessors shall attend such training programs conducted or sponsored by the commissioner under the provisions of section one of chapter fifty-eight as said commissioner...
- Massachusetts General Laws - Limitations on total taxes assessed; determination by voters - Chapter 59, Section 21C
(a) Whenever used in the text of this section, the following words and terms shall have the following meanings:— “Full and fair cash valuation”, the...
- Massachusetts General Laws - Calculation of total limit; adjustment of limit; certification of amount of limit; approval - Chapter 59, Section 21D
The commissioner of revenue shall calculate the total limit applicable pursuant to sections twenty A and twenty-one C and section thirty-four of chapter seventy-one; provided,...
- Massachusetts General Laws - Repealed, 1925, 343, Sec. 9 - Chapter 59, Section 22
Repealed, 1925, 343, Sec.
- Massachusetts General Laws - Annual assessment; amount; deductions; approval - Chapter 59, Section 23
The assessors shall annually assess taxes to an amount not less than the aggregate of all amounts appropriated, granted or lawfully expended by their respective...
- Massachusetts General Laws - Notice to municipal finance officers - Chapter 59, Section 23A
The assessors, as soon as the tax rates are fixed for a fiscal year, shall notify the auditor or similar officer in cities and towns,...
- Massachusetts General Laws - Notice of abatements - Chapter 59, Section 23B
The assessors shall, as often as once a month, notify the auditor or similar officer in cities and towns, the town accountant, if any, otherwise...
- Massachusetts General Laws - Repealed, 1990, 280, Sec. 1 - Chapter 59, Section 23C
Repealed, 1990, 280, Sec.
- Massachusetts General Laws - Notice of preliminary tax - Chapter 59, Section 23D
Notwithstanding the provisions of any general or special law to the contrary, a city or town is hereby authorized to issue a notice of preliminary...
- Massachusetts General Laws - Railroad subscriptions; interest on debts - Chapter 59, Section 24
The assessors of a town owing debts incurred to obtain funds for subscriptions for the capital stock and securities of a railroad corporation shall annually...
- Massachusetts General Laws - Additional assessments - Chapter 59, Section 25
The assessors in any city or town, may add to the amount to be assessed such reasonable amount as the commissioner may approve although the...
- Massachusetts General Laws - Number of assessments - Chapter 59, Section 26
The assessors may include state, county, city and town taxes, or any two of them, in the same assessment.
- Massachusetts General Laws - Assessors’ neglect to assess - Chapter 59, Section 27
If assessors neglect to assess a state, county, city, town or district tax required by law, the commissioner shall forthwith appoint other persons in accordance...
- Massachusetts General Laws - Unpaid taxes; collection - Chapter 59, Section 28
If a state or county tax is not assessed, and paid by the town, within the time prescribed, and remains unpaid at the expiration of...
- Massachusetts General Laws - Notice of assessments; lists - Chapter 59, Section 29
Assessors before making an assessment shall give seasonable notice thereof to all persons subject to taxation in their respective towns. Such notice shall be posted...
- Massachusetts General Laws - Blank lists - Chapter 59, Section 30
The assessors shall furnish a blank list prescribed by the commissioner under section five of chapter fifty-eight to any person liable to taxation.
- Massachusetts General Laws - Verification of lists; oaths - Chapter 59, Section 31
The assessors shall in all cases require a person bringing in a list to make oath that it is true. The oath may be administered...
- Massachusetts General Laws - Examination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29 - Chapter 59, Section 31A
For the purpose of verifying that a person required to file a true list of taxable personal property under section 29 has made a complete...
- Massachusetts General Laws - Inspection of lists - Chapter 59, Section 32
Lists filed under section 29 and books, papers, records and other data obtained under section 31A shall be open to the inspection of the assessors,...
- Massachusetts General Laws - Storage warehouses; information regarding customers - Chapter 59, Section 33
All persons engaged in the business of storing or keeping merchandise in storage warehouses shall, within ten days after request therefor by the assessors of...
- Massachusetts General Laws - Mortgagors and mortgagees; statements - Chapter 59, Section 34
A mortgagor or mortgagee of real estate may bring in to the assessors of the town where it lies, within the time prescribed by the...
- Massachusetts General Laws - Repealed, 1989, 718, Sec. 4 - Chapter 59, Section 35
Repealed, 1989, 718, Sec.
- Massachusetts General Laws - Failure to furnish lists; estimating value - Chapter 59, Section 36
Assessors shall ascertain as nearly as possible the particulars of the personal estate, and of the real estate in possession or occupation, as owner or...
- Massachusetts General Laws - Conclusiveness of estimate - Chapter 59, Section 37
Such estimate shall be entered in the valuation book, and, except as provided in section sixty-one, shall be conclusive upon any person not seasonably bringing...
- Massachusetts General Laws - Fair cash valuation; classification of assessed valuation; taxable valuation - Chapter 59, Section 38
The assessors of each city and town shall at the time appointed therefor make a fair cash valuation of all the estate, real and personal,...
- Massachusetts General Laws - Pipelines; valuation; exceptions - Chapter 59, Section 38A
Every person, other than a gas or electric company as defined in section one of chapter one hundred and sixty-four, owning a pipeline used for...
- Massachusetts General Laws - Repealed, 1978, 580, Sec. 30 - Chapter 59, Section 38B 38C
Repealed, 1978, 580, Sec.
- Massachusetts General Laws - Written return of information to determine valuation of real property - Chapter 59, Section 38D
A board of assessors may request the owner or lessee of any real property to make a written return under oath within sixty days containing...
- Massachusetts General Laws - Testimony under oath concerning written return filed under Sec. 38D or application for abatement - Chapter 59, Section 38E
A board of assessors may require testimony under oath of a taxpayer relative to his written return filed under section thirty-eight D and may also...
- Massachusetts General Laws - Written return of information to determine valuation of personal property - Chapter 59, Section 38F
A board of assessors may request the owner or lessee of any personal property to make a written return under oath within sixty days containing...
- Massachusetts General Laws - Testimony under oath concerning written return filed under Sec. 38F - Chapter 59, Section 38G
A board of assessors may require testimony under oath of a taxpayer relative to his written return filed under section thirty-eight F and may also...
- Massachusetts General Laws - Transition payments to municipalities in which an affiliated generation facility is located - Chapter 59, Section 38H
(a) For the purposes of this section, the term department shall refer to the department of telecommunications and energy. Any electric company as defined in...
- Massachusetts General Laws - Telephone and telegraph companies; valuation of poles, wires, etc. - Chapter 59, Section 39
The valuation at which the machinery, poles, wires and underground conduits, wires and pipes of all telephone and telegraph companies shall be assessed by the...
- Massachusetts General Laws - Telephone and telegraph companies; assessors; informing commissioners - Chapter 59, Section 40
Every board of assessors shall, as and when required by the commissioner, furnish him with any and all information in its knowledge or possession relating...
- Massachusetts General Laws - Telephone and telegraph companies; returns - Chapter 59, Section 41
Every telephone or telegraph company owning any property required to be valued by the commissioner under section thirty-nine shall annually, on or before a date...
- Massachusetts General Laws - Telephone and telegraph companies; failure to make returns - Chapter 59, Section 42
If any company, or any treasurer thereof, shall in any year, fail to make the return required by section forty-one, the commissioner shall estimate the...
- Massachusetts General Laws - Amended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appeals - Chapter 59, Section 42A
For the purpose of verifying that an owner of a pipeline or a telephone or telegraph company required to make a return under section 38A...
- Massachusetts General Laws - Valuation and assessment books; public inspection - Chapter 59, Section 43
The assessors shall make, on the books furnished as provided in section forty-five, a list of the valuation and the assessment thereon, in the following...
- Massachusetts General Laws - Lists; contents - Chapter 59, Section 44
The list shall exhibit the valuation, classification and assessment of the estates of the inhabitants assessed; and the valuation, classification and assessment of the estates...
- Massachusetts General Laws - Books furnished by municipalities - Chapter 59, Section 45
Each city or town shall provide, on or before January first, annually, suitable books for the use of its assessors in the assessment of taxes,...
- Massachusetts General Laws - Entries in books - Chapter 59, Section 46
The assessors shall enter in the books so furnished the valuation, classification and assessment of the estates of the persons assessed, as directed in the...
- Massachusetts General Laws - Repealed, 1969, 532, Sec. 2 - Chapter 59, Section 47 48
Repealed, 1969, 532, Sec.
- Massachusetts General Laws - Repealed, 1985, 300, Sec. 1 - Chapter 59, Section 49
Repealed, 1985, 300, Sec.
- Massachusetts General Laws - Required books; copies of laws, etc. - Chapter 59, Section 50
The books required by section forty-five shall contain a copy of this section, of sections forty-three, forty-four, forty-five, forty-six and forty-nine, and of sections eighty-four...
- Massachusetts General Laws - Exempted property; entries on valuation lists - Chapter 59, Section 51
The assessors shall enter upon the valuation list, in the appropriate columns after the enumeration of the persons and estates liable to taxation therein contained,...
- Massachusetts General Laws - Valuation lists; statement of assessors; penalties - Chapter 59, Section 52
The assessors, or other persons authorized to assess taxes, shall, at the end of said valuation list, subscribe the following statement: We, the assessors (or...
- Massachusetts General Laws - Plans showing boundaries in city or town; delivery to court - Chapter 59, Section 52A
The assessors, upon receiving for their general use, newly completed or revised plans showing locations of boundaries of real property in the city or town,...
- Massachusetts General Laws - Official inspection of valuation information, release of comparable sales data - Chapter 59, Section 52B
All information collected pursuant to section 8A of chapter 58A and sections 38D, 38E, 57D and 61A of this chapter shall be open to the...
- Massachusetts General Laws - Public access to terminals or other data processing equipment - Chapter 59, Section 52C
The provisions of section ten of chapter sixty-six shall not be deemed to authorize public access to terminals or other data processing equipment for the...
- Massachusetts General Laws - Tax lists; commitment; warrants; collector of taxes - Chapter 59, Section 53
The assessors shall, within a reasonable time, commit the tax list with their warrant to the collector of taxes, and, if there is a fire,...
- Massachusetts General Laws - Tax lists; form; contents - Chapter 59, Section 54
The tax list committed to the collector shall be in a form approved by the commissioner and shall contain such data appearing on the assessors’...
- Massachusetts General Laws - Warrants; form; contents - Chapter 59, Section 55
The warrant shall specify the duties of the collector as prescribed by law in the collection of taxes, the times when and the person to...
- Massachusetts General Laws - Lost or destroyed warrants - Chapter 59, Section 56
If a warrant issued for the collection of taxes is lost or destroyed, the assessors may issue a new warrant therefor, which shall have the...
- Massachusetts General Laws - Bills for taxes; due date; interest; amounts overdue - Chapter 59, Section 57
Except as otherwise provided, bills for real estate and personal property taxes shall be sent out seasonably upon commitment in every city, town and district...
- Massachusetts General Laws - Unpaid taxes not in excess of twenty-five dollars; interest - Chapter 59, Section 57A
In any city or town which accepts the provisions of this section notwithstanding the provisions of section fifty-seven, if a bill for real estate or...
- Massachusetts General Laws - Unpaid taxes not in excess of fifty dollars; interest - Chapter 59, Section 57B
In any city or town which accepts the provisions of this section, notwithstanding the provisions of section fifty-seven, if a bill for real estate or...
- Massachusetts General Laws - Preliminary tax for real estate and personal property; notice; installment payments - Chapter 59, Section 57C
This section shall be applicable in any city or town which accepts this section for the purpose of establishing quarterly tax payments or semi-annual tax...
- Massachusetts General Laws - Affidavit of address - Chapter 59, Section 57D
A notice of preliminary, estimated or actual tax for real estate and personal property shall include an affidavit of address, to be signed and sworn...
- Massachusetts General Laws - Discounts on taxes - Chapter 59, Section 58
In any city or town that accepts the provisions of this section, on all property taxes assessed in a city or town and collected by...
- Massachusetts General Laws - Minimum abatement or refund of property tax - Chapter 59, Section 58A
No abatement or refund of property tax, real or personal, shall be granted or paid in an amount less than one dollar.
- Massachusetts General Laws - Abatements - Chapter 59, Section 59
A person upon whom a tax has been assessed or the administrator of the estate of such person or the executor or trustee under the...
- Massachusetts General Laws - 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 - Chapter 59, Section 59A
Municipalities may establish, relative to sites or portions of sites from or at which there has been a release of oil or hazardous material, an...
- Massachusetts General Laws - Records of abatements - Chapter 59, Section 60
Every board of assessors shall record all abatements of taxes. The record of abatement of the whole or any part of any tax shall be...
- Massachusetts General Laws - Conditions of abatement - Chapter 59, Section 61
A person shall not have an abatement of a tax imposed upon his personal property subject to taxation, except as otherwise provided, unless he has...
- Massachusetts General Laws - Discovery; failure to comply - Chapter 59, Section 61A
A person applying for an abatement of a tax on real estate or personal property shall, upon request, exhibit to the assessors the property to...
- Massachusetts General Laws - Costs; prepayment - Chapter 59, Section 62
A person applying for an abatement shall pay the legal costs accruing before it is made.
- Massachusetts General Laws - Notice of decision - Chapter 59, Section 63
Assessors shall, within ten days after their decision on an application for an abatement, send written notice thereof to the applicant. If the assessors fail...
- Massachusetts General Laws - Appeals; county commissioners; appellate tax board - Chapter 59, Section 64
A person aggrieved by the refusal of assessors to abate a tax on personal property at least one-half of which has been paid, or a...
- Massachusetts General Laws - Appeals; appellate tax board - Chapter 59, Section 65
A person aggrieved as aforesaid with respect to a tax on property in any municipality may, subject to the same conditions provided for an appeal...
- Massachusetts General Laws - Sale or taking real property for taxes; effect upon abatement - Chapter 59, Section 65A
No sale or taking of real property for non-payment of taxes shall affect the hearing of any application for abatement of such taxes duly made...
- Massachusetts General Laws - Appeals; inability to pay balance of tax - Chapter 59, Section 65B
A person who has filed an appeal from the refusal of assessors to abate a tax on a parcel of real estate under the provisions...
- Massachusetts General Laws - Late appeals - Chapter 59, Section 65C
If a person has, by reason of the failure of the board of assessors to act upon an application for abatement, a right of appeal...
- Massachusetts General Laws - Mistake in payments; appeal; abatement - Chapter 59, Section 65D
If a person having an interest in a parcel of real estate files with the appellate tax board within the time prescribed by section sixty-five...
- Massachusetts General Laws - Repealed, 1930, 416, Sec. 2 - Chapter 59, Section 66 to 68A
Repealed, 1930, 416, Sec.
- Massachusetts General Laws - Reimbursement; interest - Chapter 59, Section 69
A person whose tax has been abated shall, if the tax has been paid, be reimbursed by the town to the amount of the abatement...
- Massachusetts General Laws - Certificate of abatement - Chapter 59, Section 70
A person whose tax has been abated shall be entitled to a certificate thereof from the assessors, clerk of the commissioners or other proper officer.
- Massachusetts General Laws - Procedure after abatement - Chapter 59, Section 70A
Whenever upon application for abatement or otherwise any tax, assessment, rate or charge assessed by a board or officer of a town, or any interest...
- Massachusetts General Laws - Uncollectible taxes; abatement - Chapter 59, Section 71
If a collector is satisfied that a tax upon personal property, or any portion of said tax, committed to him or to any of his...
- Massachusetts General Laws - Land of insufficient value to meet charges; abatement - Chapter 59, Section 72
Whenever the commissioner deems any lands to have been assessed at a valuation insufficient to meet the charges and expenses of collecting the tax thereon,...
- Massachusetts General Laws - Unpaid real estate taxes; abatement - Chapter 59, Section 72A
Upon the purchase, other than under eminent domain, or acceptance of a gift of land located therein by a town, the unpaid real estate taxes...
- Massachusetts General Laws - Repealed, 1955, 344, Sec. 2 - Chapter 59, Section 73
Repealed, 1955, 344, Sec.
- Massachusetts General Laws - Corporations liable to franchise taxes; abatement of local taxes; notice - Chapter 59, Section 74
Whenever an abatement is finally made to any corporation taxable under chapter sixty-three upon any tax assessed by the assessors of any town, upon or...
- Massachusetts General Laws - Omitted property; assessments - Chapter 59, Section 75
If a parcel of real property or the personal property of a person has been unintentionally omitted from the annual assessment of taxes due to...
- Massachusetts General Laws - Revision of valuation or classification - Chapter 59, Section 76
If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other...
- Massachusetts General Laws - Reassessments - Chapter 59, Section 77
Every tax except a poll tax, which is invalid by reason of error or irregularity in the assessment and every tax on land which, by...
- Massachusetts General Laws - Collection of reassessed taxes - Chapter 59, Section 78
Taxes reassessed under section seventy-seven shall be committed to, and collected and paid over by, the collector for the time being, in the same manner...
- Massachusetts General Laws - Real estate divided after assessment; apportionment of tax - Chapter 59, Section 78A
If real property is divided by sale, mortgage, upon a petition for partition or otherwise after January first and such division has been duly recorded...
- Massachusetts General Laws - Repealed, 1978, 580, Sec. 36 - Chapter 59, Section 79 80
Repealed, 1978, 580, Sec.
- Massachusetts General Laws - Appeal from apportionment - Chapter 59, Section 81
A person aggrieved by any action of the assessors in making such apportionment may within seven days thereafter appeal in like manner as in case...
- Massachusetts General Laws - Validity of excessive assessments - Chapter 59, Section 82
If, by reason of an erroneous or illegal assessment or apportionment of taxes, a person is assessed more than his due proportion, the tax and...
- Massachusetts General Laws - Corporations having capital stock divided into shares; returns by assessors - Chapter 59, Section 83
The assessors shall, upon request of the commissioner for detailed information concerning corporations named by the commissioner, except banks of issue and deposit, having a...
- Massachusetts General Laws - Repealed, 1985, 300, Sec. 3 - Chapter 59, Section 84
Repealed, 1985, 300, Sec.
- Massachusetts General Laws - Repealed, 1945, 271 - Chapter 59, Section 85
Repealed, 1945,
- Massachusetts General Laws - Exempted property; returns by assessors - Chapter 59, Section 86
Assessors shall annually, on or before July first, forward to the commissioner a statement showing the whole amount of exempted property entered upon the valuation...
- Massachusetts General Laws - Responsibility of assessors - Chapter 59, Section 87
Assessors shall not be responsible for the assessment of a tax assessed by them in pursuance of a vote for that purpose, certified to them...
- Massachusetts General Laws - Repealed, 1926, 29 - Chapter 59, Section 88
Repealed, 1926,
- Massachusetts General Laws - Compromise assessments; penalties - Chapter 59, Section 89
Whoever in any way directly or indirectly proposes or agrees to an assessment on any specific or limited amount less than that for which he...
- Massachusetts General Laws - Evasion of taxation; penalties - Chapter 59, Section 90
Whoever willfully conceals, removes, transfers, or misrepresents any property to evade proper valuation, assessment or classification, or takes such other action with the intent so...
- Massachusetts General Laws - Fraudulent lists; penalties - Chapter 59, Section 91
Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, delivers or discloses to an assessor...
- Massachusetts General Laws - Taverns and boarding houses; refusing information; penalties - Chapter 59, Section 92
Keepers of taverns and boarding houses and masters and mistresses of dwelling houses, upon application of an assessor or assistant assessor of the town where...
- Massachusetts General Laws - Failure to assess required taxes; penalties - Chapter 59, Section 93
An assessor who neglects to assess a state, county or district tax required by law shall be punished by a fine of not more than...
- Massachusetts General Laws - Violation of Sec. 46; penalty - Chapter 59, Section 94
An assessor who neglects to comply with section forty-six shall be punished by a fine of not more than two hundred dollars.
Last modified: September 11, 2015