- Assessor site
- https://www.mass.gov/guides/massachusetts-municipal-property-taxes ↗
- Search by
- route to the city/town Board of Assessors (address determines municipality)
- Reassessment cycle
- MUNICIPAL: 351 Boards of Assessors at 100% full and fair cash value (Jan 1), annually adjusted; DOR/DLS CERTIFIES every community's assessing every 5 years and approves rates. PROPOSITION 2½ governs everything: the LEVY may grow only 2.5%/yr plus new growth (overrides by referendum) under a ceiling of 2.5% of full cash value — it caps the LEVY, NOT your bill: a parcel whose value rises faster than average takes a bigger share without limit.
- Reassessment trigger
- Annual adjustment + 5-year certification. Levy is fixed by Prop 2½ — class and parcel SHARES are what move (falling commercial values shift burden to residential and vice versa).
- Personal & intangible property
- Business personal property IS taxed as its own levy class; FORM OF LIST due March 1; local-option small-account exemptions vary.
- CRE forecasting note
- CLASSIFICATION shift puts up to 175% on CIP (Boston FY25: residential $11.58 vs CIP $25.96 per $1,000; a higher shift cap (~181%) passed the House in 2024 but died in the Senate; a refile is pending — the 175% cap still stands as office values sag). Local-option residential exemptions (Boston: $344,060 off value) shift within the residential class. TWIN TRAPS: abatement due by the first actual bill's due date (~FEB 1) — miss it and the YEAR IS FORFEITED; silent assessors = DEEMED DENIED at 3 months with no notice — track the clock; then the Appellate Tax Board within 3 months. Tyler v. Hennepin is reshaping tax-title practice.
- Residential note
- Local-option relief requires filings: residential exemption (where adopted — Boston, Cambridge, Somerville etc.), Clause exemptions (41C senior $500 base (local option to $1,000; Boston up to $2,000 via special act), 17D, veterans — many towns enhance), senior Circuit Breaker on the STATE income return (max $2,820 for TY2025, indexed), Clause 41A deferral. Abatement clock: Feb 1, forfeits-all; watch the deemed-denied silence.
APPEAL DEADLINE — Feb 1 abatement deadline forfeits ALL rights for the year; 'deemed denied' after 3 months of assessor silence — no notice arrives.
SPLIT RATE — CIP classification shift up to 175% (Boston res $11.58 vs CIP $25.96); local-option residential exemptions up to ~$344k off value.
REVENUE DRIVEN RATES — Prop 2½ caps the LEVY (2.5%/yr + new growth), not your bill — your class/parcel SHARE is what moves.
FILING REQUIRED RELIEF — Form of List (BPP) due Mar 1; residential exemption and Clause relief require town filings.
REFORM IN FLIGHT — Boston's push to lift the CIP shift cap above 175% passed the House twice but died in the Senate (Dec 2024); a refiled petition sits in the Revenue Committee — the 175% cap still stands. Plus Tyler v. Hennepin tax-title fallout.
Note: Your city or town's Board of Assessors sets values here (BOSTON, Chelsea, Revere, Winthrop. County functions absorbed by Boston/state long ago.) The state link is the DOR/DLS guide (certification, classification, Prop 2½). COMMERCIAL: CIP classification shift up to 175% where adopted. Abatement due by the first actual bill's due date (~FEB 1) — missing it forfeits the year; silent assessors = 'deemed denied' at 3 months; then the Appellate Tax Board.
Primary sources: Mass.gov DLS official guides (municipal property taxes, Prop 2½ primer, classification IGRs); MMA classification paper; Boston mechanics; MGL c.59 §21C, c.58A (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.