Tax Code Reference
Effective Rate: 1%
Massachusetts
Property Tax Code
Massachusetts General Laws — Chapter 59 (Assessment of Local Taxes) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Massachusetts.
Quick Facts
Assessment Authority
Board of Assessors
Appeal Board
Appellate Tax Board (ATB)
Assessment Ratio
100% of full and fair cash value
Assessment Cycle
Annual
Appeal Deadline
Due date of the first installment of your ACTUAL tax bill — February 1 only in quarterly-billing municipalities
Assessment System
Governing CodeMassachusetts General Laws — Chapter 59 (Assessment of Local Taxes)
Assessment AuthorityBoard of Assessors
Assessment Ratio100% of full and fair cash value
Assessment CycleAnnual
Appeal System
Appeal BoardAppellate Tax Board (ATB)
Appeal DeadlineDue date of the first installment of your ACTUAL tax bill — February 1 only in quarterly-billing municipalities
Key Notes for Massachusetts
Massachusetts requires taxpayers to first apply for an abatement from the local Board of Assessors by February 1. If denied, taxpayers may appeal to the Appellate Tax Board within 3 months.
Hearing Types Available
1
Board of Assessors (abatement)2
Appellate Tax Board3
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Denial of exemption