Mass. Gen. Laws ch. 59 – Assessment of Local Taxes | Midpage

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Massachusetts General Laws

Chapter 59

Mass. Gen. Laws ch. 59

Assessment of Local Taxes

2Property subject to taxation; exceptions 2AReal property; mortgages; classifications 2BCertain types of interest or ownership taxable; liens; public purposes 2CReal estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies 2DTaxation of improved real estate based on value at issuance of occupancy permit; pro rata 3BReal estate acquired by eminent domain; exceptions 3CPipe lines 3EReal estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies 3FChild care facilities; classification as property used for human habitation 4Property taxable as personal estate 5Property; exemptions 5BAppeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts 5CExemptions for residential real property in cities or towns assessing at full and fair cash valuation 5DProperty held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees 5EValuation of land held by city or town in another city or town; certification; appeals 5FHolding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees 5GPayment to cities or towns for property held for water supply or related purposes 5HPayments to municipalities for certain watershed land; difference in assessment 5IExemption; conditions 5JSpecial assessment policy; historic owner-occupied residences 5KProperty tax liability reduced in exchange for volunteer services; persons over age 60 5LDeferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth 5MExemption for market rate units contained in a certified housing development project 5NReduction of property tax obligation of veteran in exchange for volunteer services 5OProperty tax exemption for real property classified as Class One, residential in the city or town; qualifications; municipal ordinances 5C1/2Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5 5C3/4Residential exemption 8Interstate, foreign trade or fishing ships or vessels; assessment; abatement 8AExcise tax on farm machinery and equipment and farm animals; abatement; collection; voter approval to not impose excise 11Real estate 12Mortgaged real estate 12AStatement of estate liable to taxation 12BMortgagors and mortgagees deemed joint owners; tax bill 12CTaxes paid by tenant; recovery from landlord 12DAssessment against real estate of decedent; liability of heirs and devisees 12EAssessment against real estate of decedent; lien 12FReal estate unassessed where right or titled unascertained; lien for expenses to determine ownership 18Personal property; assessment 19Mortgaged or pledged personal property; assessment 20State treasurer; duties 20AIncrease in assessments 20BRegional veterans' districts, regional water districts or regional sewerage districts; increase in assessments 21Assessors; duties 21AAdditional compensation of assessors for courses of study 21BTraining programs for assessors 21CLimitations on total taxes assessed; determination by voters 21DCalculation of total limit; adjustment of limit; certification of amount of limit; approval 21A1/2Certified assessors; compensation 23Annual assessment; amount; deductions; approval 23ANotice to municipal finance officers 23BNotice of abatements 23DNotice of preliminary tax 24Railroad subscriptions; interest on debts 25Additional assessments 26Number of assessments 27Assessors' neglect to assess 28Unpaid taxes; collection 29Notice of assessments; lists 30Blank lists 31Verification of lists; oaths 31AExamination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29 32Inspection of lists 33Storage warehouses; information regarding customers 34Mortgagors and mortgagees; statements 36Failure to furnish lists; estimating value 37Conclusiveness of estimate 38Fair cash valuation; classification of assessed valuation; taxable valuation 38APipelines; valuation; exceptions 38DWritten return of information to determine valuation of real property 38ETestimony under oath concerning written return filed under Sec. 38D or application for abatement 38FWritten return of information to determine valuation of personal property 38GTestimony under oath concerning written return filed under Sec. 38F 38HTransition payments to municipalities in which an affiliated generation facility is located 39Telephone and telegraph companies; valuation of machinery, poles, wires, etc.40Telephone and telegraph companies; assessors; informing commissioners 41Telephone and telegraph companies; returns 42Telephone and telegraph companies; failure to make returns 42AAmended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appeals 43Valuation and assessment books; public inspection 44Lists; contents 45Books and records of assessors furnished by municipalities; electronic format 46Entries in books 50Required books or records of assessors; explanatory notes 51Exempted property; entries on valuation lists 52Valuation lists; statement of assessors; penalties 52APlans showing boundaries in city or town; delivery to court 52BOfficial inspection of valuation information, release of comparable sales data 52CPublic access to terminals or other data processing equipment 53Tax lists; commitment; warrants; collector of taxes 54Tax lists; form; contents 55Warrants; form; contents 56Lost or destroyed warrants 57Bills for taxes; due date; interest; amounts overdue; date of delivery for payment 57AUnpaid taxes not in excess of one hundred dollars; interest 57CPreliminary tax for real estate and personal property; notice; installment payments; date of delivery of payments 57DAffidavit of address 58Discounts on taxes 58AMinimum abatement or refund of property tax 59Abatements 59AAbatements 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 60Records of abatements 61Conditions of abatement 61ADiscovery; failure to comply 62Costs; prepayment 63Notice of decision 64Appeals; county commissioners; appellate tax board 65Appeals; appellate tax board 65ASale or taking real property for taxes; effect upon abatement 65BAppeals; inability to pay balance of tax 65CLate appeals 65DMistake in payments; appeal; abatement 69Reimbursement; interest 70Certificate of abatement 70AProcedure after abatement 71Uncollectible taxes; abatement 72AUnpaid real estate taxes; abatement 74Corporations liable to franchise taxes; abatement of local taxes; notice 75Omitted property; assessments 76Revision of valuation or classification 77Reassessments 78Collection of reassessed taxes 78AReal estate divided after assessment; apportionment of tax 81Appeal from apportionment 82Validity of excessive assessments 83Corporations having capital stock divided into shares; returns by assessors 86Exempted property; returns by assessors 87Responsibility of assessors 89Compromise assessments; penalties 90Evasion of taxation; penalties 91Fraudulent lists; penalties 92Taverns and boarding houses; refusing information; penalties 93Failure to assess required taxes; penalties 94Violation of Sec. 46; penalty