Massachusetts Chapter 59 — Assessment of Local Taxes

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Mass. Gen. Laws ch. 59, § 1— Repealed, 1963, 160, Sec. 7
Mass. Gen. Laws ch. 59, § 2— Property subject to taxation; exceptions
Mass. Gen. Laws ch. 59, § 2A— Real property; mortgages; classifications
Mass. Gen. Laws ch. 59, § 2B— Certain types of interest or ownership taxable; liens; public purposes
Mass. Gen. Laws ch. 59, § 2C— Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies
Mass. Gen. Laws ch. 59, § 2D— Taxation of improved real estate based on value at issuance of occupancy permit; pro rata
Mass. Gen. Laws ch. 59, § 3B— Real estate acquired by eminent domain; exceptions
Mass. Gen. Laws ch. 59, § 3C— Pipe lines
Mass. Gen. Laws ch. 59, § 3D— Repealed, 1974, 383, Sec. 2
Mass. Gen. Laws ch. 59, § 3E— Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies
Mass. Gen. Laws ch. 59, § 3F— Child care facilities; classification as property used for human habitation
Mass. Gen. Laws ch. 59, § 4— Property taxable as personal estate
Mass. Gen. Laws ch. 59, § 5— Property; exemptions
Mass. Gen. Laws ch. 59, § 5A— Repealed, 1965, 620, Sec. 3
Mass. Gen. Laws ch. 59, § 5B— Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts
Mass. Gen. Laws ch. 59, § 5C— Exemptions for residential real property in cities or towns assessing at full and fair cash valuation
Mass. Gen. Laws ch. 59, § 5D— Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees
Mass. Gen. Laws ch. 59, § 5E— Valuation of land held by city or town in another city or town; certification; appeals
Mass. Gen. Laws ch. 59, § 5F— Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees
Mass. Gen. Laws ch. 59, § 5G— Payment to cities or towns for property held for water supply or related purposes
Mass. Gen. Laws ch. 59, § 5H— Payments to municipalities for certain watershed land; difference in assessment
Mass. Gen. Laws ch. 59, § 5I— Exemption; conditions
Mass. Gen. Laws ch. 59, § 5J— Special assessment policy; historic owner-occupied residences
Mass. Gen. Laws ch. 59, § 5K— Property tax liability reduced in exchange for volunteer services; persons over age 60
Mass. Gen. Laws ch. 59, § 5L— Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth
Mass. Gen. Laws ch. 59, § 5M— Exemption for market rate units contained in a certified housing development project
Mass. Gen. Laws ch. 59, § 5N— Reduction of property tax obligation of veteran in exchange for volunteer services
Mass. Gen. Laws ch. 59, § 5O— Property tax exemption for real property classified as Class One, residential in the city or town; qualifications; municipal ordinances
Mass. Gen. Laws ch. 59, § 8— Interstate, foreign trade or fishing ships or vessels; assessment; abatement
Mass. Gen. Laws ch. 59, § 8A— Excise tax on farm machinery and equipment and farm animals; abatement; collection; voter approval to not impose excise
Mass. Gen. Laws ch. 59, § 11— Real estate
Mass. Gen. Laws ch. 59, § 12— Mortgaged real estate
Mass. Gen. Laws ch. 59, § 12A— Statement of estate liable to taxation
Mass. Gen. Laws ch. 59, § 12B— Mortgagors and mortgagees deemed joint owners; tax bill
Mass. Gen. Laws ch. 59, § 12C— Taxes paid by tenant; recovery from landlord
Mass. Gen. Laws ch. 59, § 12D— Assessment against real estate of decedent; liability of heirs and devisees
Mass. Gen. Laws ch. 59, § 12E— Assessment against real estate of decedent; lien
Mass. Gen. Laws ch. 59, § 12F— Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership
Mass. Gen. Laws ch. 59, § 18— Personal property; assessment
Mass. Gen. Laws ch. 59, § 19— Mortgaged or pledged personal property; assessment
Mass. Gen. Laws ch. 59, § 20— State treasurer; duties
Mass. Gen. Laws ch. 59, § 20A— Increase in assessments
Mass. Gen. Laws ch. 59, § 20B— Regional veterans' districts, regional water districts or regional sewerage districts; increase in assessments
Mass. Gen. Laws ch. 59, § 21— Assessors; duties
Mass. Gen. Laws ch. 59, § 21A— Additional compensation of assessors for courses of study
Mass. Gen. Laws ch. 59, § 21B— Training programs for assessors
Mass. Gen. Laws ch. 59, § 21C— Limitations on total taxes assessed; determination by voters
Mass. Gen. Laws ch. 59, § 21D— Calculation of total limit; adjustment of limit; certification of amount of limit; approval
Mass. Gen. Laws ch. 59, § 22— Repealed, 1925, 343, Sec. 9
Mass. Gen. Laws ch. 59, § 23— Annual assessment; amount; deductions; approval
Mass. Gen. Laws ch. 59, § 23A— Notice to municipal finance officers
Mass. Gen. Laws ch. 59, § 23B— Notice of abatements
Mass. Gen. Laws ch. 59, § 23C— Repealed, 1990, 280, Sec. 1
Mass. Gen. Laws ch. 59, § 23D— Notice of preliminary tax
Mass. Gen. Laws ch. 59, § 24— Railroad subscriptions; interest on debts
Mass. Gen. Laws ch. 59, § 25— Additional assessments
Mass. Gen. Laws ch. 59, § 26— Number of assessments
Mass. Gen. Laws ch. 59, § 27— Assessors' neglect to assess
Mass. Gen. Laws ch. 59, § 28— Unpaid taxes; collection
Mass. Gen. Laws ch. 59, § 29— Notice of assessments; lists
Mass. Gen. Laws ch. 59, § 30— Blank lists
Mass. Gen. Laws ch. 59, § 31— Verification of lists; oaths
Mass. Gen. Laws ch. 59, § 31A— Examination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29
Mass. Gen. Laws ch. 59, § 32— Inspection of lists
Mass. Gen. Laws ch. 59, § 33— Storage warehouses; information regarding customers
Mass. Gen. Laws ch. 59, § 34— Mortgagors and mortgagees; statements
Mass. Gen. Laws ch. 59, § 35— Repealed, 1989, 718, Sec. 4
Mass. Gen. Laws ch. 59, § 36— Failure to furnish lists; estimating value
Mass. Gen. Laws ch. 59, § 37— Conclusiveness of estimate
Mass. Gen. Laws ch. 59, § 38— Fair cash valuation; classification of assessed valuation; taxable valuation
Mass. Gen. Laws ch. 59, § 38A— Pipelines; valuation; exceptions
Mass. Gen. Laws ch. 59, § 38D— Written return of information to determine valuation of real property
Mass. Gen. Laws ch. 59, § 38E— Testimony under oath concerning written return filed under Sec. 38D or application for abatement
Mass. Gen. Laws ch. 59, § 38F— Written return of information to determine valuation of personal property
Mass. Gen. Laws ch. 59, § 38G— Testimony under oath concerning written return filed under Sec. 38F
Mass. Gen. Laws ch. 59, § 38H— Transition payments to municipalities in which an affiliated generation facility is located
Mass. Gen. Laws ch. 59, § 39— Telephone and telegraph companies; valuation of machinery, poles, wires, etc
Mass. Gen. Laws ch. 59, § 40— Telephone and telegraph companies; assessors; informing commissioners
Mass. Gen. Laws ch. 59, § 41— Telephone and telegraph companies; returns
Mass. Gen. Laws ch. 59, § 42— Telephone and telegraph companies; failure to make returns
Mass. Gen. Laws ch. 59, § 42A— Amended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appeals
Mass. Gen. Laws ch. 59, § 43— Valuation and assessment books; public inspection
Mass. Gen. Laws ch. 59, § 44— Lists; contents
Mass. Gen. Laws ch. 59, § 45— Books and records of assessors furnished by municipalities; electronic format
Mass. Gen. Laws ch. 59, § 46— Entries in books
Mass. Gen. Laws ch. 59, § 49— Repealed, 1985, 300, Sec. 1
Mass. Gen. Laws ch. 59, § 50— Required books or records of assessors; explanatory notes
Mass. Gen. Laws ch. 59, § 51— Exempted property; entries on valuation lists
Mass. Gen. Laws ch. 59, § 52— Valuation lists; statement of assessors; penalties
Mass. Gen. Laws ch. 59, § 52A— Plans showing boundaries in city or town; delivery to court
Mass. Gen. Laws ch. 59, § 52B— Official inspection of valuation information, release of comparable sales data
Mass. Gen. Laws ch. 59, § 52C— Public access to terminals or other data processing equipment
Mass. Gen. Laws ch. 59, § 53— Tax lists; commitment; warrants; collector of taxes
Mass. Gen. Laws ch. 59, § 54— Tax lists; form; contents
Mass. Gen. Laws ch. 59, § 55— Warrants; form; contents
Mass. Gen. Laws ch. 59, § 56— Lost or destroyed warrants
Mass. Gen. Laws ch. 59, § 57— Bills for taxes; due date; interest; amounts overdue; date of delivery for payment
Mass. Gen. Laws ch. 59, § 57A— Unpaid taxes not in excess of one hundred dollars; interest
Mass. Gen. Laws ch. 59, § 57B— Repealed, 2016, 218, Sec. 141
Mass. Gen. Laws ch. 59, § 57C— Preliminary tax for real estate and personal property; notice; installment payments; date of delivery of payments
Mass. Gen. Laws ch. 59, § 57D— Affidavit of address
Mass. Gen. Laws ch. 59, § 58— Discounts on taxes
Mass. Gen. Laws ch. 59, § 58A— Minimum abatement or refund of property tax
Mass. Gen. Laws ch. 59, § 59— Abatements
Mass. Gen. Laws ch. 59, § 59A— 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
Mass. Gen. Laws ch. 59, § 60— Records of abatements
Mass. Gen. Laws ch. 59, § 61— Conditions of abatement
Mass. Gen. Laws ch. 59, § 61A— Discovery; failure to comply
Mass. Gen. Laws ch. 59, § 62— Costs; prepayment
Mass. Gen. Laws ch. 59, § 63— Notice of decision
Mass. Gen. Laws ch. 59, § 64— Appeals; county commissioners; appellate tax board
Mass. Gen. Laws ch. 59, § 65— Appeals; appellate tax board
Mass. Gen. Laws ch. 59, § 65A— Sale or taking real property for taxes; effect upon abatement
Mass. Gen. Laws ch. 59, § 65B— Appeals; inability to pay balance of tax
Mass. Gen. Laws ch. 59, § 65C— Late appeals
Mass. Gen. Laws ch. 59, § 65D— Mistake in payments; appeal; abatement
Mass. Gen. Laws ch. 59, § 69— Reimbursement; interest
Mass. Gen. Laws ch. 59, § 70— Certificate of abatement
Mass. Gen. Laws ch. 59, § 70A— Procedure after abatement
Mass. Gen. Laws ch. 59, § 71— Uncollectible taxes; abatement
Mass. Gen. Laws ch. 59, § 72— Repealed, 2016, 218, Sec. 153
Mass. Gen. Laws ch. 59, § 72A— Unpaid real estate taxes; abatement
Mass. Gen. Laws ch. 59, § 73— Repealed, 1955, 344, Sec. 2
Mass. Gen. Laws ch. 59, § 74— Corporations liable to franchise taxes; abatement of local taxes; notice
Mass. Gen. Laws ch. 59, § 75— Omitted property; assessments
Mass. Gen. Laws ch. 59, § 76— Revision of valuation or classification
Mass. Gen. Laws ch. 59, § 77— Reassessments
Mass. Gen. Laws ch. 59, § 78— Collection of reassessed taxes
Mass. Gen. Laws ch. 59, § 78A— Real estate divided after assessment; apportionment of tax
Mass. Gen. Laws ch. 59, § 81— Appeal from apportionment
Mass. Gen. Laws ch. 59, § 82— Validity of excessive assessments
Mass. Gen. Laws ch. 59, § 83— Corporations having capital stock divided into shares; returns by assessors
Mass. Gen. Laws ch. 59, § 84— Repealed, 1985, 300, Sec. 3
Mass. Gen. Laws ch. 59, § 85— Repealed, 1945, 271
Mass. Gen. Laws ch. 59, § 86— Exempted property; returns by assessors
Mass. Gen. Laws ch. 59, § 87— Responsibility of assessors
Mass. Gen. Laws ch. 59, § 88— Repealed, 1926, 29
Mass. Gen. Laws ch. 59, § 89— Compromise assessments; penalties
Mass. Gen. Laws ch. 59, § 90— Evasion of taxation; penalties
Mass. Gen. Laws ch. 59, § 91— Fraudulent lists; penalties
Mass. Gen. Laws ch. 59, § 92— Taverns and boarding houses; refusing information; penalties
Mass. Gen. Laws ch. 59, § 93— Failure to assess required taxes; penalties
Mass. Gen. Laws ch. 59, § 94— Violation of Sec. 46; penalty