Property tax is an assessment on the ownership of real and personal property. An owner’s property tax is based on the assessment, which is the full and fair cash value of the property.
Each year, local assessors in every city and town in Massachusetts have a constitutional and statutory duty to assess all property at its full and fair cash value under Massachusetts General Law. As of each January 1st, local assessors must classify all real property according to use into one of four classes:
- Residential
- Open space
- Commercial
- Industrial.
Please note: Personal property is a separate category and is treated as a class for purposes of allocating the tax levy. Personal property generally includes tangible items that are not firmly attached to land or buildings and are not considered to be part of the real estate, for example, merchandise, furniture, machinery, tools, animals and equipment. For more information, visit Personal Property Taxation FAQs.
Generally, property tax bills are based on the assessed value of the individual property and a property tax rate determined by the levy needed in the community. For more information, visit the Learn about Property Taxes video.
To search municipal property tax rates visit Property Tax Data and Statistics. For issues related to individual property tax bills, please contact your city or town.