Massachusetts

Massachusetts has an effective property tax rate of 1.12%, with a median annual property tax of $5,813. Properties are assessed at 100.0% of market value and reassessed annual (certification by department of revenue every 3 years; annual interim adjustments). Payments are due quarterly.

Effective Rate

1.12%

Assessment Ratio

100.0%

Median Annual Tax

$5,813

Payment Frequency

Quarterly

Appeal Deadline

Within 30 days of actual tax bill (Q3 bill) to local Board of Assessors; typically by February 1

Due Dates

Quarterly: August 1, November 1, February 1, May 1 (preliminary bills in Q1-Q2; actual bills in Q3-Q4)

Reassessment Cycle

Annual (certification by Department of Revenue every 3 years; annual interim adjustments)

Homestead Exception

$125,000 equity protection from creditors (automatic); $500,000 if declared. Residential tax exemption (Clause 41A) for seniors allows deferral.

Key Notes

Proposition 2.5 limits total property tax levy to 2.5% of assessed value and annual increases to 2.5%. Split tax rates allowed (higher commercial vs residential). Very high median taxes due to high home values.

Late Penalty

14% annual interest on delinquent taxes; demand fees; tax lien after demand

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