Massachusetts Statutes

Section 5K. In any city or town which accepts the provisions of 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 a…

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 Nat…

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 t…

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, …

Section 5O. (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 pl…

Section 60. Every board of assessors shall record all abatements of taxes. The record of abatement of the whole or any part of any tax shall be signed by a majority of the board and shall show plainly the following details: First, The name or title in which the tax stands assesse…

Section 61. A person shall not have an abatement of a tax imposed upon his personal property subject to taxation, except as otherwise provided, unless he has brought in to the assessors a list of his personal estate as required by section 29 and complied with any requests by the …

Section 61A. A person applying for an abatement of a tax on real estate or personal property shall, upon request, exhibit to the assessors the property to which the application for abatement relates and if required by said assessors, shall exhibit and identify such property, and …

Section 62. A person applying for an abatement shall pay the legal costs accruing before it is made.

Section 63. Assessors shall, within ten days after their decision on an application for an abatement, send written notice thereof to the applicant. If the assessors fail to take action on such application for a period of three months following the filing thereof, they shall, with…

Section 64. A person aggrieved by the refusal of assessors to abate a tax on personal property at least one-half of which has been paid, or a tax on a parcel of real estate, may, within three months after the date of the assessors' decision on an application for abatement as prov…

Section 65. A person aggrieved as aforesaid with respect to a tax on property in any municipality may, subject to the same conditions provided for an appeal under section sixty-four, appeal to the appellate tax board by filing a petition with such board within three months after …

Section 65A. No sale or taking of real property for non-payment of taxes shall affect the hearing of any application for abatement of such taxes duly made under any provision of this chapter prior to the institution of proceedings for such sale or taking, or the institution, hear…

Section 65B. A person who has filed an appeal from the refusal of assessors to abate a tax on a parcel of real estate under the provisions of section sixty-five who has paid either a sum not less than one half of the amount of such tax or a sum not less than one half the amount d…

Section 65C. If a person has, by reason of the failure of the board of assessors to act upon an application for abatement, a right of appeal to the appellate tax board under section sixty-five but the board of assessors failed to send written notice of such inaction to the applic…

Section 65D. If a person having an interest in a parcel of real estate files with the appellate tax board within the time prescribed by section sixty-five an appeal with respect to a tax assessed thereon, after having paid on account of such tax the amount prescribed by section s…

Section 69. A person whose tax has been abated shall, if the tax has been paid, be reimbursed by the town to the amount of the abatement allowed, including all interest and all charges paid therewith except legal costs paid as provided in section sixty-two, with interest on the a…

Section 70. A person whose tax has been abated shall be entitled to a certificate thereof from the assessors, clerk of the commissioners or other proper officer.

Section 70A. Whenever upon application for abatement or otherwise any tax, assessment, rate or charge assessed by a board or officer of a town, or any interest thereon or costs relative thereto, is finally abated in whole or in part by any court or officer, or by any board, which…

Section 71. If a collector is satisfied that a tax upon personal property, or any portion of said tax, committed to him or to any of his predecessors in office for collection, cannot be collected by reason of the death, absence, poverty, insolvency, bankruptcy or other inability …

Section 72A. Upon the purchase, other than under eminent domain, or acceptance of a gift of land located therein by a town, the unpaid real estate taxes shall be adjusted as of the date title passes. The board or department having control of such land may request in writing that …

Section 74. Whenever an abatement is finally made to any corporation taxable under chapter sixty-three upon any tax assessed by the assessors of any town, upon or in respect of works, structures, real estate, motor vehicles, trailers, machinery, poles, underground conduits, wires…

Section 75. If a parcel of real property or the personal property of a person has been unintentionally omitted from the annual assessment of taxes due to a clerical or data processing error or some other good faith reason or, if the personal property of a person was omitted from …

Section 76. If any property subject to taxation has been unintentionally valued or classified in an incorrect manner due to clerical or data processing error or other good faith reason or due to discovery upon an examination of the books, papers, records and other data under sect…

Section 77. Every tax except a poll tax, which is invalid by reason of error or irregularity in the assessment and every tax on land which, by reason of such error or irregularity, does not constitute a valid lien on such land, may, if it has not been paid in full, or if it has b…

Section 78. Taxes reassessed under section seventy-seven shall be committed to, and collected and paid over by, the collector for the time being, in the same manner as other taxes, except that the name of the person to whom they were originally assessed shall be stated in the tax…

Section 78A. If real property is divided by sale, mortgage, upon a petition for partition or otherwise after January first and such division has been duly recorded in the registry of deeds, the assessors, at any time before said real property has been advertised for sale for nonp…

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 ''pap…

Section 81. A person aggrieved by any action of the assessors in making such apportionment may within 30 days thereafter appeal in like manner as in case of an overassessment, and the decision upon such appeal shall be final.

Section 82. If, by reason of an erroneous or illegal assessment or apportionment of taxes, a person is assessed more than his due proportion, the tax and assessment shall be valid except as to the illegal excess.

Section 83. The assessors shall, upon request of the commissioner for detailed information concerning corporations named by the commissioner, except banks of issue and deposit, having a capital stock divided into shares, organized for the purposes of business or profit and establ…

Section 86. Assessors shall annually, on or before July first, forward to the commissioner a statement showing the whole amount of exempted property entered upon the valuation lists of their respective towns in accordance with section fifty-one, and the amount in each class, and …

Section 87. Assessors shall not be responsible for the assessment of a tax assessed by them in pursuance of a vote for that purpose, certified to them by the clerk or other proper officer of a city, town or district, except for the want of integrity and fidelity on their own part…

Section 89. Whoever in any way directly or indirectly proposes or agrees to an assessment on any specific or limited amount less than that for which he may lawfully be taxed, with the purpose of making, or as an inducement to make, any particular place his residence or place of b…

Section 8A. Any person, not including a corporation, engaged principally in agriculture, who owns farm machinery and equipment, other than motor vehicles and trailers which are exempt under clause Thirty-fifth of section five, or mules, horses, neat cattle, swine, sheep, goats, d…

Section 90. Whoever willfully conceals, removes, transfers, or misrepresents any property to evade proper valuation, assessment or classification, or takes such other action with the intent so as to avoid taxation, shall be punished by a fine of not less than one thousand nor mor…

Section 91. Whoever, with intent to defeat or evade any provision of law as to the assessment or payment of taxes, delivers or discloses to an assessor or assistant assessor a false or fraudulent list, return or schedule of property, as and for a true list of his estate not exemp…

Section 92. Keepers of taverns and boarding houses and masters and mistresses of dwelling houses, upon application of an assessor or assistant assessor of the town where their house is situated, shall give the names of all persons residing therein liable to be assessed for taxes.…

Section 93. An assessor who neglects to assess a state, county or district tax required by law shall be punished by a fine of not more than two hundred dollars.

Section 94. An assessor who neglects to comply with section forty-six shall be punished by a fine of not more than two hundred dollars.

Section 1. Terms used in this chapter shall, unless other meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature, be construed as follows: ''Affordable housing'', housing with an affordable housing restriction recorded wit…

Section 100. Violation by a collector, former collector, or an executor or administrator of a collector or former collector, of any provision of section nine, twelve or ninety-seven shall be punished by a fine of not more than five hundred dollars.

Section 101. Violation of section twelve by a person of whom demand is made thereunder shall be punished by a fine of not more than five hundred dollars.

Section 102. Violation by a collector of section two or section eight shall be punished by a fine of not less than three hundred dollars.

Section 103. Whoever refuses or neglects to aid a collector when required under section thirty-three shall forfeit not more than ten dollars.

Section 104. Violation by any person of the last sentence of the second paragraph of section sixty-two shall be punished by a fine of not more than one hundred dollars.