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2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 58a - Appellate Tax Board › Section 12d - Electric or Gas Company Property; Abatement or Reclassification; Appeals

Section 12D. Notwithstanding the provisions of any general or special law to the contrary, in any appeal under the provisions of sections 64 or 65 of chapter 59 from the refusal of the assessors to abate a tax or reclassify any real or personal property by an electric company or gas company, both as defined in section 1 of chapter 164, upon motion of any party after an appeal has been filed but before decision is rendered concerning real or personal property of an electric or gas company for any fiscal year certified or following certification for classification by the commissioner under the provisions of section 56 of chapter 40 or any determination of the commissioner made pursuant to section 1A of chapter 58, the board shall properly classify all the taxable property at issue as either real or personal and determine the fair cash value of such property, and the tax that should have been paid, notwithstanding the assessors' original classification of such property or the amount or form of the tax bill received and paid; provided, however, that upon a determination that any property should be reclassified, the taxpayer shall be allowed to file an appeal late concerning the valuation of such property, if an appeal has not been previously filed, within 30 days of such determination and order of the board.
In any determination made under this section, the board shall make subsidiary findings of the proper classification of all taxable property at issue, as either real or personal, the fair cash value and the total taxes that should have been paid for each parcel or item of such property, reduced by abatements, if any, for each fiscal year. Upon such determination, the board shall further find the taxes that were paid or owed for such property at issue as it was originally assessed and taxed, and shall then allocate and credit such taxes as part or all of the taxes that should have been paid for such property as properly classified by it, and such allocation shall be binding on the taxpayer and the assessor and shall be deemed to be the original tax assessed and owed, subject only to any appeal taken pursuant to section 13; provided, however, that if the total amount of taxes that should have been paid under the board's de novo determination under this section is equal to or greater than the amounts actually paid or owed, as determined under this section, the appellant shall not be entitled to an abatement, notwithstanding the local assessor's original tax classification of the taxable property or the form of the original bill received and paid. Upon a determination under this section, the existing official records of the city or town shall be amended and corrected, and assessments and tax bills shall be deemed to have been issued in conformance with the board's determination.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 58a - Appellate Tax Board › Section 14 - Disproportionate Assessments; Measure of Damages

Section 14. In cases where the board finds that a taxpayer is being assessed disproportionately with respect to other properties within the same city or town, the board shall compute the measure of damages in the following manner:
(1) by computing an equalized tax rate by dividing the total taxes as assessed for that city or town for the year for which the finding was made by the fair cash value of the city or town, which shall in no event be higher than the equalized value as finally reported to the general court pursuant to section 10C of chapter 58 for that city or town in the year next preceding the year for which the finding was made.
(2) by applying the rate as computed in accordance with subsection 1 to the fair cash value of the property and thereby determine the taxes which should have been paid.
(3) by subtracting the amount of taxes which should have been paid from those actually paid or assessed.
In such cases within a city or town that has been certified for classification by the commissioner under the provisions of section 56 of chapter 40 and has implemented such classification system the measure of damages shall be computed on the basis of the tax rate of the class in which the property has been assessed or should have been assessed, as the case may be.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 2 - Property Subject to Taxation; Exceptions

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 business in this commonwealth, which, upon its being brought or shipped into this commonwealth, is forthwith stored in the original packages in a licensed public storage warehouse, shall, while so stored, be deemed to be in transit and not subject to taxation under this chapter; but no portion of any warehouse which portion is owned or leased by a consignor or consignee of the personal property stored shall be deemed a licensed public storage warehouse.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 2c - Real Estate Sold by Governmental or Exempt Entities; Pro Rata Taxation; Computation; Collection Remedies

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, Tenth, Eleventh, Twelfth and Thirteenth of section five, shall sell any real estate after January first in any year, the grantee of the real estate shall pay a pro rata amount or amounts, as hereinafter defined, to the city or town where such real estate is located in lieu of taxes that would have been due for the applicable fiscal year under this chapter if the real estate had been so owned on January first of the year of sale and, with respect to a sale between January first and June thirtieth, if the real estate had been so owned on January first of the year of sale and the preceding year. The pro rata amounts payable to the city or town shall be determined as follows:
(a) A portion of a pro forma tax for the fiscal year in which such sale occurred allocable on a pro rata basis to the days remaining in such fiscal year from the date of sale to the end of the fiscal year; and
(b) A pro forma tax for the succeeding fiscal year where the sales take place between January first and June thirtieth of any year.
The pro forma tax shall be computed by applying the tax rate or the appropriate classified tax rate of the city or town for the fiscal year in which such sale occurs, to the sale price after crediting any exemption to which the grantee would have been entitled under this chapter if the real estate had been so owned on January first of the year of sale.
Such amounts shall be paid by the grantee to the collector of the city or town within thirty days of the date of the issuance by said city or town of a notification of such liability to said grantee or the date by which a tax assessed upon real estate would otherwise be payable without interest for the applicable fiscal year, whichever is later. Any amount not paid by said date shall bear interest from said date at the rate per annum provided in section fifty-seven. The collector shall have for the collection of sums assessed under this section all remedies provided by chapter sixty for the collection of taxes upon real estate.
Sums received under this section shall not be subject to section sixty-three of chapter forty-four, but shall be credited to the general fund of the city or town.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 3b - Real Estate Acquired by Eminent Domain; Exceptions

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 the charter of such corporation or by statute, be taxed to such corporation. This section shall not apply to real estate of the commonwealth or of any of its political subdivisions; nor shall it apply to real estate of a railroad corporation, which shall continue to be governed by section eighty-seven of chapter one hundred and sixty and any other provisions of law applicable thereto.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 3c - Pipe Lines

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 line is located.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 3e - Real Estate Owned by the United States and Leased to Private Interests; Enforcement by Lien or Sale; Collection Remedies

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. Payment of the aforesaid taxes shall not be enforced by any lien upon or sale of the said real estate but in the case of any leasehold subject to taxation as aforesaid the interest of the lessee or lessees or their assigns therein may be sold by the collector of taxes of the city or town in which the real estate is situated for the non-payment of the tax assessed as aforesaid in the manner provided by law for the sale of real estate for nonpayment of local taxes. Said collectors shall have for the collection of taxes assessed under this section all other remedies provided by chapter sixty for the collection of taxes by collectors of cities and towns.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 3f - Child Care Facilities; Classification as Property Used for Human Habitation

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 chapter forty A in the same category as property used or held for human habitation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 4 - Property Taxable as Personal Estate

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 chapter, in chapter sixty B and in section sixty-seven of chapter sixty-three.
Second, Money at interest, and other debts due the person to be taxed more than he is indebted or pays interest for; but not including in such debts due him or indebtedness from him any loan on mortgage of real estate, taxable as real estate, except the excess of such loan above the assessed value of the mortgaged real estate.
Third, Public stocks and securities, bonds of railroads and street railways and stocks in turnpikes, bridges and moneyed corporations within or without this commonwealth.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5b - Appeals; Eligibility for Exemption Under Sec. 5, Third Clause; Corporations or Trusts

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 accordance with the provisions of section seven of chapter fifty-eight A within three months of said determination. As used in this section the term ''person'' shall mean the corporation or trust applying for the exemption or an individual, corporation, or trust engaged in a business activity in direct competition with an activity conducted by the charitable corporation or trust.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5c1/2 - Additional Exemption Allowed Notwithstanding Prohibition of First Paragraph of Sec. 5

Section 5C1/2. In a city or town that accepts this section and is certified by the commissioner to be assessing all property at full and fair cash valuation, a taxpayer who otherwise qualifies for an exemption pursuant to any clause specifically listed in the first paragraph of section 5 for which receipt of another exemption on the same property is prohibited, shall be granted an additional exemption that shall be uniform for all exemptions and the amount of which shall not exceed 100 per cent of the exemption for which the taxpayer qualifies, as may be determined by the legislative body of the city or town, subject to its charter, not later than the beginning of the fiscal year to which the tax relates. Notwithstanding any provision of this chapter to the contrary, the exemption shall be in addition to any exemption allowable pursuant to said section 5; provided, however, that in no instance shall the taxable valuation of the property, after all applicable exemptions, be reduced below 10 per cent of its full and fair cash valuation, except through the applicability of clause Eighteenth of said section 5; and provided, further, that the additional exemption shall not result in any taxpayer paying less than the taxes paid in the preceding fiscal year. Acceptance of this section by a city or town shall not increase the amount that it otherwise would have been reimbursed by the commonwealth pursuant to the respective clause.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5c3/4 - Residential Exemption

Section 5C3/4. Notwithstanding any special act to the contrary, a city or town may grant a residential exemption in the amount and manner set forth in section 5C of this chapter and, if such exemption is made available, a taxpayer aggrieved by the failure to receive the exemption may apply to the assessors in the time and manner set forth in section 5C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5e - Valuation of Land Held by City or Town in Another City or Town; Certification; Appeals

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 such other city, town or district. The mayor or selectmen, the commissioners or prudential committee of a district, or the division of watershed management of the metropolitan district commission or the Massachusetts Water Resources Authority, within six months after receipt of said certificate, may appeal from such determination to the appellate tax board; and upon the approval of said board shall determine the valuation in the manner provided in the preceding section, and section sixty-five, so far as applicable, shall govern such appeal.
If land within any city or town shall have been taken from it for said purposes, and for any one of the three years prior to the taking shall have been used for any public purpose, and for that reason no taxes have been collected thereon, the city or town and the board or officer having charge of the land so taken may within six years after such taking agree as to the value of the land upon which the annual payment is to be made as aforesaid from the time of the taking, and if they cannot agree the board or officer shall notify the city or town thereof, and thereupon the value shall be determined by the appellate tax board under said section sixty-five, and said notice shall be deemed to be the notice referred to in said section sixty-five. This section and section five D shall apply to property held for the purposes of the watershed system of said division and the waterworks system of said Authority, except property situated in Ashland, Boylston, Holden, Hopkinton, Sterling or West Boylston, but shall apply only to property acquired by a city, town or district, prior to January first, nineteen hundred and forty-six, including land or property acquired for water supply purposes prior to such date by the metropolitan district commission, or a predecessor entity thereof and comprising any or all of the watershed system of said division or waterworks system of said Authority pursuant to the provisions of the Massachusetts Water Resources Authority Act.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5h - Payments to Municipalities for Certain Watershed Land; Difference in Assessment

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 current assessment for such year and the assessment of such land, not taking into consideration the effect of said section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5i - Exemption; Conditions

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 may be, there shall be an exemption equal to not more than ten percent of the value of the parcel; provided, however, that such exemption shall only apply to property that is occupied by a business that, at that location and all others combined, had an average annual employment of no more than ten during the previous calendar year as certified by the secretary of labor and workforce development or, where the business is a sole proprietorship or partnership not subject to the provisions of chapter 151A, as determined by the assessors, and the assessed valuation of which is less than one million dollars. This exemption shall be in addition to any exemptions allowable under section five. The value of exemptions granted under this section shall be borne by the combined value of class three commercial property and class four industrial property.
[Second paragraph effective for taxes assessed for fiscal years beginning on or after July 1, 2016. See 2016, 218, Sec. 247.]
In those cities and towns in which an exemption is made available hereunder, a taxpayer aggrieved by the failure to receive such commercial exemption may apply for such commercial exemption to the assessors, in writing, on a form approved by the commissioner, on or before the deadline for an application for exemption under section 59.
A timely application filed hereunder shall, for the purposes of this chapter, be treated as a timely filed application pursuant to section 59.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5j - Special Assessment Policy; Historic Owner-Occupied Residences

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 properties, the increase in assessed value resulting from such rehabilitation shall be phased in one-fifth increments over a period of five years to the full assessed value of the property; provided, however, that the rehabilitation shall meet the standards of the Massachusetts historical commission in order to be eligible for the phased in special assessment; and provided further, that the secretary of the commonwealth, as chairman of the Massachusetts historical commission, shall promulgate applicable rules and regulations to carry out the provisions of this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5l - Deferral of Taxes Due by Member of the Massachusetts National Guard or Reservist on Active Duty Outside Commonwealth

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 deferred while that member is on active service outside the commonwealth and for the next 180 days after that service. No interest or penalties shall be assessed for any period before the expiration of those 180 days.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5m - Exemption for Market Rate Units Contained in a Certified Housing Development Project

[ Text of section effective until May 30, 2023. For text effective May 30, 2023, see below.]
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 certified housing development project within a housing development zone under chapter 40V, for a period of not less than 5 years and not more than 20 years. For the purposes of this section, "market rate residential unit'' shall mean a market rate residential unit as defined in section 1 of chapter 40V. Such exemption shall be approved by the department of housing and community development, as established in chapter 23B. The department shall promulgate applicable rules and regulations to carry out this section.
Chapter 59: Section 5M. Exemption for market rate units contained in a certified housing development project
[ Text of section as amended by 2023, 7, Secs. 212 and 213 effective May 30, 2023. See 2023, 7, Sec. 298. For text effective until May 30, 2023, see above.]
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 certified housing development project within a housing development zone under chapter 40V, for a period of not less than 5 years and not more than 20 years. For the purposes of this section, "market rate residential unit'' shall mean a market rate residential unit as defined in section 1 of chapter 40V. Such exemption shall be approved by the executive office of housing and livable communities, as established in chapter 23B. The executive office shall promulgate applicable rules and regulations to carry out this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5n - Reduction of Property Tax Obligation of Veteran in Exchange for Volunteer Services

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 section 7 of chapter 4 or a spouse of a veteran in the case where the veteran is deceased or has a service-connected disability, to volunteer to provide services to that city or town. In exchange for such volunteer services, the city or town shall reduce the real property tax obligations of that veteran on the veteran's tax bills and that reduction shall be in addition to any exemption or abatement to which that person is otherwise entitled; provided, however, that person shall not receive a rate of, or be credited with, more than the current minimum wage of the commonwealth per hour for the services provided pursuant to that reduction; and provided further, that the reduction of the real property tax bill shall not exceed $1,500 in a given tax year. It shall be the responsibility of the city or town to maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the real property tax has been reduced and to provide a copy of that record to the assessor in order that the actual tax bill reflect the reduced rate. A copy of that record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. The cities and towns shall have the power to create local rules and procedures for implementing this section in a way that is consistent with the intent of this section. Nothing in this section shall be construed to permit the reduction of workforce or otherwise replace existing staff.
The amount by which a person's property tax liability is reduced in exchange for the volunteer services shall not be considered income, wages or employment for purposes of taxation as provided in chapter 62, for the purposes of withholding taxes as provided in chapter 62B, for the purposes of workers' compensation as provided in chapter 152 or any other applicable provisions of the General Laws. While providing such volunteer services, that person shall be considered a public employee for the purposes of chapter 258 and those services shall be deemed employment for the purposes of unemployment insurance as provided in chapter 151A.
A city or town, by vote of its legislative body, subject to its charter, may adjust the exemption in this clause by: (i) allowing an approved representative for persons physically unable to provide such services to the city or town; or (ii) allowing the maximum reduction of the real property tax bill to be based on 125 volunteer service hours in a given tax year, rather than $1,500.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 5o - Property Tax Exemption for Real Property Classified as Class One, Residential in the City or Town; Qualifications; Municipal Ordinances

[ Text of section added by 2023, 50, Sec. 3 effective January 2, 2023 for tax years beginning on or after January 1, 2023. See 2023, 50 Sec. 49.]
Section 5
O
. (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 the approval of the city council, in the case of a city with a plan D or plan E form of government, or the mayor, with the approval of the city council, in all other cities, may establish a property tax exemption for real property classified as Class One, residential in the city or town. To qualify for the exemption, the property shall be: (i) rented at an affordable housing rate, as determined by the city or town and in accordance with the United States Department of Housing and Urban Development guidance and regulations; (ii) rented on a yearly basis; and (iii) occupied year-round by a person or persons whose household income does not exceed an amount to be set by the city or town; provided, however, that said income shall not be more than 200 per cent of the area median income. The property tax exemption shall be for an amount determined by the city or town; provided, however, that the amount shall not be more than the tax otherwise due on the parcel based on the full and fair assessed value multiplied by the square footage of the housing units rented and occupied by a person or persons whose household income is not more than the income limit set pursuant to clause (iii), divided by the total square footage of a structure located on the parcel. Assessment of property seeking an exemption under this section, if by an income approach to value, shall assume fair market rent for all units. The property owner seeking the exemption shall submit to the city or town any documentation the city or town deems necessary, including, but not limited to, a signed lease and proof of the occupying person or persons' household income, to confirm the eligibility of the property for the exemption under this section.
(b) A municipality may adopt ordinances or by-laws to implement this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 8 - Interstate, Foreign Trade or Fishing Ships or Vessels; Assessment; Abatement

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 been engaged in interstate or foreign carrying trade or engaged exclusively in fishing and documented and carrying ''papers'' under the laws of the United States shall annually, on or before April first following, make a return on oath to the assessors of the town where such individuals reside or where such partnerships are taxable under clause seventh of section eighteen, respectively, setting forth the name of the ship or vessel, their interest therein, and the value of such interest. If the assessors are satisfied of the truth of the return they shall assess an excise tax of one third of one per cent upon such interest; and the person or partnership making such return shall be exempt from any tax upon said interest other than that assessed under this section.
In case the owner of any such interest fails to make a return within the time herein provided, the assessors may abate the tax upon such interest if he shows to the assessors a reasonable excuse for the failure to file such return as aforesaid and if the return is filed on or before December thirty-first of the year in which the tax is assessed; but no abatement hereunder shall be made which will reduce the tax on any such interest to an amount less than the sum of said excise plus fifty per cent thereof.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 12 - Mortgaged Real Estate

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 secure the payment of a fixed and certain sum of money, the amount of his interest as mortgagee shall be assessed as real estate in the town where the land lies; and the mortgagor shall be assessed only for the value of such real estate after deducting the assessed value of the interest therein of such mortgagee. If such estate is situated in two or more towns, the amount of the mortgagee's interest to be assessed in each town shall be proportioned to the assessed value of the mortgaged real estate in the respective towns, deducting therefrom the taxable amount of prior mortgages, if any, thereon.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 12a - Statement of Estate Liable to Taxation

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 preceding section, including a statement of the full amount remaining unpaid upon such mortgage and of his interest therein, the amount stated in the mortgage shall be inclusive as to the extent of such interest; but his interest in such real estate shall not be assessed at a greater sum than the fair cash valuation of the land and the structures thereon or affixed thereto; and the amount of a mortgage interest in an estate divided after the creation of such mortgage need not be apportioned upon the several parts of such estate, except as provided in section seventy-eight A. Whenever, in any case of mortgaged real estate, such statement is not brought in, no tax on such real estate for the year then current shall be invalidated for the reason that a mortgagee's interest has not been assessed to him.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 12b - Mortgagors and Mortgagees Deemed Joint Owners; Tax Bill

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; and until such possession is taken by a first mortgagee, an assessor or the collector of taxes, upon application, shall give to any such mortgagee or mortgagor a tax bill showing the whole tax on the mortgaged estate and the amount included in the valuation thereof as the interest of each mortgagee and of the mortgagor respectively. If the first mortgagee is in possession, he shall be deemed sole owner; and any other mortgagee in possession shall be deemed joint owner with prior mortgagees.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 12c - Taxes Paid by Tenant; Recovery From Landlord

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 recover the same in an action against his landlord, unless there is a different agreement between them.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 12d - Assessment Against Real Estate of Decedent; Liability of Heirs and Devisees

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 names of such heirs or devisees appear in the probate court records in the county in which said real estate lies; and each heir or devisee shall be liable for the whole of such tax, and when paid by him he may recover of the other heirs or devisees their respective proportions thereof.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 12e - Assessment Against Real Estate of Decedent; Lien

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 the deceased or the validity thereof, may be assessed in general terms to his estate, and said tax shall constitute a lien upon the land so assessed and may be enforced by sale of the same or a part thereof, as provided for enforcing other liens for taxes on real estate.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 12f - Real Estate Unassessed Where Right or Titled Unascertained; Lien for Expenses to Determine Ownership

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 municipality has conducted a search and has determined the record ownership of said real estate, the said real estate shall become subject to a lien for the expenditures incurred by said municipality in the determination of said ownership. The assessor of said municipality shall forthwith cause to be recorded in the registry of deeds for the county or district in which the real estate is located a statement containing the name of the owner or owners of said real estate, an adequate description thereof, and the amount of said expenditures incurred, for which amount a lien on said real estate shall become effective as of the time and date of its recording. No such lien shall be effective against a bona fide purchaser or other transferee without notice of such lien. The recording fee for such statement shall be added to and become a part of the expenditures constituting said lien.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 20 - State Treasurer; Duties

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 cities and towns for the payment of charges and assessments under general or special law which may be due and payable to the commonwealth as specifically provided by law or as certified to him by the proper board, department or commission.
Said state treasurer shall reduce the amounts distributable or payable by the commonwealth to cities and towns pursuant to sections eighteen A, eighteen B, eighteen C and eighteen E of chapter fifty-eight by said charges and assessments, and shall make payments to cities and towns in four installments. Said payments shall be made annually, in each fiscal year, on or before September thirtieth, December thirty-first, March thirty-first and June thirtieth. In the event that the charges or assessments exceed the amounts distributable or payable, the treasurers of the affected cities and towns shall pay to the state treasurer any amount owed to the commonwealth pursuant to a schedule established by the commissioner of administration.
If the amount due and payable from any city or town as aforesaid is not paid to the state treasurer within the time specified, he shall notify the treasurer of such delinquent city or town, who shall pay into the treasury of the commonwealth, in addition to the sum assessed, such further sum as would equal one per cent per month during the delinquency from and after the time specified; and if it remains unpaid after the expiration of ten days after the time specified, an information may be filed by the state treasurer in the supreme judicial court or before any justice thereof, against such delinquent city or town; and upon notice to such city or town, and a summary hearing thereon, a warrant of distress may issue against such city or town to enforce the payment of the sum so assessed under such penalties as the court or the justice thereof before whom the hearing is had, shall order. The state treasurer may deduct at any time from any moneys which may be due from the commonwealth to any city or town, the whole or any part of the sum so assessed or any other sum or sums which may be due and payable to the commonwealth from such city or town, with the interest accrued thereon.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 20a - Increase in Assessments

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 regional school districts, regional water districts and regional sewerage districts, may increase the total of such costs, charges or fees by more than the sum of: (1) two and one-half per cent of the total of such costs, charges or fees over the preceding fiscal year; and (2) any increases in costs, charges or fees for services customarily provided locally or for services subscribed to at local option.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 20b - Regional Veterans' Districts, Regional Water Districts or Regional Sewerage Districts; Increase in Assessments

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 increase the total of such costs, charges or fees by more than the sum of: (1) two and one-half per cent of the total of such costs, charges or fees over the preceding fiscal year; and (2) any increases in costs, charges or fees for services customarily provided locally or for services subscribed to at local option; provided, however, that such districts may exceed this limitation in the manner provided by this section.
In all but two-member districts, any increase above the limitation set out above shall be approved by a two-thirds vote of the district's governing body and, thereafter, shall require the approval of two-thirds of the local appropriating authorities of the several municipalities.
In a two-member district, any increase above the limitation set out above shall be approved by a two-thirds vote of the district's governing body and, thereafter, shall require the approval of the local appropriating authorities of both member municipalities. In the event both municipalities fail to approve in the manner required, the district's governing body shall convene a special district-wide meeting open to all registered voters in both municipalities at which the increase shall be considered. At such special meeting, the increase shall require the approval of a majority of those present and voting, by a counted vote.
In the event that the increase does not receive the necessary approvals as required by this section, it shall be recommitted to the district's governing body which shall have thirty days to amend and to resubmit said increase for approval in accordance with this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 21 - Assessors; Duties

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 and assessments for which the state treasurer will be required under section twenty to send his warrant not later than November first next following the assessment by the assessors. If at the time of fixing the tax rate for a fiscal year the warrant for the state tax, if any, for such year has not been received or the county tax for such year has not been certified, the assessors may nevertheless fix the tax rate for such year and shall in such event assess for such year such state and county taxes as estimated in advance by the commissioner. The commissioner shall notify the assessors of his estimate of such assessments, charges and taxes annually on or before March first. Any balance of such assessments, charges and taxes not so assessed for such year by reason of an underestimate by the commissioner shall be assessed for the next subsequent fiscal year and any excess assessed in accordance with the foregoing provision by reason of an over-estimate by him shall be deducted in determining the amount to be assessed for the next subsequent fiscal year. The assessors shall also assess town taxes voted by their respective towns and all taxes duly voted and certified by fire, water, light and improvement districts therein or certified by the joint committee of a health district formed under section twenty-seven A of chapter one hundred and eleven. Such district taxes shall be subject to the law relative to the assessment and collection of town taxes, so far as applicable. Except as otherwise provided, all taxes shall be assessed as of January first preceding the fiscal year with respect to which the taxes are assessed.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 21a - Additional Compensation of Assessors for Courses of Study

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 has been awarded a certificate by the International Association of Assessing Officers as a certified assessment evaluator or who has been awarded a certificate by the Association of Massachusetts Assessors as a certified Massachusetts assessor shall receive as compensation from such city or town, in addition to the regular compensation paid by such city or town for services in such office, an amount equal to ten per cent of such regular compensation; provided, however, that in no event shall such additional compensation exceed one thousand dollars annually, if such assessor or assistant assessor is employed on a full-time basis, or five hundred dollars, if such assessor or assistant assessor is employed on a part-time basis. An assessor who has been awarded both certificates referred to above shall receive such additional compensation for only one of such certificates. In order to qualify for such additional compensation, an assessor or assistant assessor shall submit proof that he has been awarded either or both of the aforesaid certificates to the mayor or the board of selectmen of such city or town. The additional compensation herein provided shall be prorated for any twelve month period in which an eligible person does not hold the office of assessor or assistant assessor for twelve consecutive months.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 59 - Assessment of Local Taxes › Section 21a1/2 - Certified Assessors; Compensation

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 has been awarded a certificate by the International Association of Assessing Officers as a certified assessment evaluator or who has been awarded a certificate by the Association of Massachusetts Assessors as a certified Massachusetts assessor, shall receive as compensation from such city or town, in addition to the regular compensation paid by such city or town for services in such office, an amount equal to ten per cent of such regular compensation. An assessor who has been awarded both certificates referred to above shall receive such additional compensation for only one of such certificates. In order to qualify for such additional compensation, an assessor or assistant assessor shall submit proof that he has been awarded either or both of the aforesaid certificates to the mayor or the board of selectmen of such city or town. The additional compensation herein provided shall be prorated for any twelve month period in which an eligible person does not hold the office of assessor or assistant assessor for twelve consecutive months. In those cities and towns which accept the provisions of section twenty-one A, this section shall not be applicable.