SECTION 1. Repealed, 1963, 160, Sec. 7

SECTION 2. Property subject to taxation; exceptions

SECTION 2A. Real property; mortgages; classifications

SECTION 2B. Certain types of interest or ownership taxable; liens; public purposes

SECTION 2C. Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies

SECTION 2D. Taxation of improved real estate based on value at issuance of occupancy permit; pro rata

SECTION 3, 3A. Repealed, 1978, 580, Sec. 16

SECTION 3B. Real estate acquired by eminent domain; exceptions

SECTION 3C. Pipe lines

SECTION 3D. Repealed, 1974, 383, Sec. 2

SECTION 3E. Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies

SECTION 3F. Child care facilities; classification as property used for human habitation

SECTION 4. Property taxable as personal estate

SECTION 5. Property; exemptions

SECTION 5A. Repealed, 1965, 620, Sec. 3

SECTION 5B. Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts

SECTION 5C. Exemptions for residential real property in cities or towns assessing at full and fair cash valuation

SECTION 5C1/2. Additional exemption allowed notwithstanding prohibition of first paragraph of Sec. 5

SECTION 5C3/4. Residential exemption

SECTION 5D. Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees

SECTION 5E. Valuation of land held by city or town in another city or town; certification; appeals

SECTION 5F. Holding municipalities or districts; tax liability for lands held in other municipalities or districts; stumpage fees

SECTION 5G. Payment to cities or towns for property held for water supply or related purposes

SECTION 5H. Payments to municipalities for certain watershed land; difference in assessment

SECTION 5I. Exemption; conditions

SECTION 5J. Special assessment policy; historic owner-occupied residences

SECTION 5K. Property tax liability reduced in exchange for volunteer services; persons over age 60

SECTION 5L. Deferral of taxes due by member of the Massachusetts National Guard or reservist on active duty outside commonwealth

SECTION 5M. Exemption for market rate units contained in a certified housing development project

SECTION 5N. Reduction of property tax obligation of veteran in exchange for volunteer services

SECTION 6 to 7A. Repealed, 1978, 580, Sec. 30

SECTION 8. Interstate, foreign trade or fishing ships or vessels; assessment; abatement

SECTION 8A. Excise tax on farm machinery and equipment and farm animals; abatement; collection; voter approval to not impose excise

SECTION 9, 10. Repealed, 1963, 160, Sec. 12

SECTION 11. Real estate

SECTION 12. Mortgaged real estate

SECTION 12A. Statement of estate liable to taxation

SECTION 12B. Mortgagors and mortgagees deemed joint owners; tax bill

SECTION 12C. Taxes paid by tenant; recovery from landlord

SECTION 12D. Assessment against real estate of decedent; liability of heirs and devisees

SECTION 12E. Assessment against real estate of decedent; lien

SECTION 12F. Real estate unassessed where right or titled unascertained; lien for expenses to determine ownership

SECTION 13 to 17A. Repealed, 1978, 580, Sec. 30

SECTION 18. Personal property; assessment

SECTION 19. Mortgaged or pledged personal property; assessment

SECTION 20. State treasurer; duties

SECTION 20A. Increase in assessments

SECTION 20B. Regional veterans' districts, regional water districts or regional sewerage districts; increase in assessments

SECTION 21. Assessors; duties

SECTION 21A. Additional compensation of assessors for courses of study

SECTION 21A1/2. Certified assessors; compensation

SECTION 21B. Training programs for assessors

SECTION 21C. Limitations on total taxes assessed; determination by voters

SECTION 21D. Calculation of total limit; adjustment of limit; certification of amount of limit; approval

SECTION 22. Repealed, 1925, 343, Sec. 9

SECTION 23. Annual assessment; amount; deductions; approval

SECTION 23A. Notice to municipal finance officers

SECTION 23B. Notice of abatements

SECTION 23C. Repealed, 1990, 280, Sec. 1

SECTION 23D. Notice of preliminary tax

SECTION 24. Railroad subscriptions; interest on debts

SECTION 25. Additional assessments

SECTION 26. Number of assessments

SECTION 27. Assessors' neglect to assess

SECTION 28. Unpaid taxes; collection

SECTION 29. Notice of assessments; lists

SECTION 30. Blank lists

SECTION 31. Verification of lists; oaths

SECTION 31A. Examination of records to verify completeness and accuracy of accounting of taxable personal property required to be filed under Sec. 29

SECTION 32. Inspection of lists

SECTION 33. Storage warehouses; information regarding customers

SECTION 34. Mortgagors and mortgagees; statements

SECTION 35. Repealed, 1989, 718, Sec. 4

SECTION 36. Failure to furnish lists; estimating value

SECTION 37. Conclusiveness of estimate

SECTION 38. Fair cash valuation; classification of assessed valuation; taxable valuation

SECTION 38A. Pipelines; valuation; exceptions

SECTION 38B, 38C. Repealed, 1978, 580, Sec. 30

SECTION 38D. Written return of information to determine valuation of real property

SECTION 38E. Testimony under oath concerning written return filed under Sec. 38D or application for abatement

SECTION 38F. Written return of information to determine valuation of personal property

SECTION 38G. Testimony under oath concerning written return filed under Sec. 38F

SECTION 38H. Transition payments to municipalities in which an affiliated generation facility is located

SECTION 39. Telephone and telegraph companies; valuation of machinery, poles, wires, etc.

SECTION 40. Telephone and telegraph companies; assessors; informing commissioners

SECTION 41. Telephone and telegraph companies; returns

SECTION 42. Telephone and telegraph companies; failure to make returns

SECTION 42A. Amended valuation of property held by pipeline or telephone or telegraph company; collection of additional assessment; appeals

SECTION 43. Valuation and assessment books; public inspection

SECTION 44. Lists; contents

SECTION 45. Books and records of assessors furnished by municipalities; electronic format

SECTION 46. Entries in books

SECTION 47, 48. Repealed, 1969, 532, Sec. 2

SECTION 49. Repealed, 1985, 300, Sec. 1

SECTION 50. Required books or records of assessors; explanatory notes

SECTION 51. Exempted property; entries on valuation lists

SECTION 52. Valuation lists; statement of assessors; penalties

SECTION 52A. Plans showing boundaries in city or town; delivery to court

SECTION 52B. Official inspection of valuation information, release of comparable sales data

SECTION 52C. Public access to terminals or other data processing equipment

SECTION 53. Tax lists; commitment; warrants; collector of taxes

SECTION 54. Tax lists; form; contents

SECTION 55. Warrants; form; contents

SECTION 56. Lost or destroyed warrants

SECTION 57. Bills for taxes; due date; interest; amounts overdue; date of delivery for payment

SECTION 57A. Unpaid taxes not in excess of one hundred dollars; interest

SECTION 57B. Repealed, 2016, 218, Sec. 141

SECTION 57C. Preliminary tax for real estate and personal property; notice; installment payments; date of delivery of payments

SECTION 57D. Affidavit of address

SECTION 58. Discounts on taxes

SECTION 58A. Minimum abatement or refund of property tax

SECTION 59. Abatements

SECTION 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

SECTION 60. Records of abatements

SECTION 61. Conditions of abatement

SECTION 61A. Discovery; failure to comply

SECTION 62. Costs; prepayment

SECTION 63. Notice of decision

SECTION 64. Appeals; county commissioners; appellate tax board

SECTION 65. Appeals; appellate tax board

SECTION 65A. Sale or taking real property for taxes; effect upon abatement

SECTION 65B. Appeals; inability to pay balance of tax

SECTION 65C. Late appeals

SECTION 65D. Mistake in payments; appeal; abatement

SECTION 66 to 68A. Repealed, 1930, 416, Sec. 2

SECTION 69. Reimbursement; interest

SECTION 70. Certificate of abatement

SECTION 70A. Procedure after abatement

SECTION 71. Uncollectible taxes; abatement

SECTION 72. Repealed, 2016, 218, Sec. 153

SECTION 72A. Unpaid real estate taxes; abatement

SECTION 73. Repealed, 1955, 344, Sec. 2

SECTION 74. Corporations liable to franchise taxes; abatement of local taxes; notice

SECTION 75. Omitted property; assessments

SECTION 76. Revision of valuation or classification

SECTION 77. Reassessments

SECTION 78. Collection of reassessed taxes

SECTION 78A. Real estate divided after assessment; apportionment of tax

SECTION 79, 80. Repealed, 1978, 580, Sec. 36

SECTION 81. Appeal from apportionment

SECTION 82. Validity of excessive assessments

SECTION 83. Corporations having capital stock divided into shares; returns by assessors

SECTION 84. Repealed, 1985, 300, Sec. 3

SECTION 85. Repealed, 1945, 271

SECTION 86. Exempted property; returns by assessors

SECTION 87. Responsibility of assessors

SECTION 88. Repealed, 1926, 29

SECTION 89. Compromise assessments; penalties

SECTION 90. Evasion of taxation; penalties

SECTION 91. Fraudulent lists; penalties

SECTION 92. Taverns and boarding houses; refusing information; penalties

SECTION 93. Failure to assess required taxes; penalties

SECTION 94. Violation of Sec. 46; penalty