Massachusetts Law About Property Taxes
- MGL c.59 Assessment of Local Taxes
- MGL c.59, s.21C Proposition 2-1/2
- MGL c.60 Collection of Local Taxes
- MGL c.62, s.6(k) Property tax credit for those 65 and older
Every Landlord's Tax Deduction Guide, Nolo, 2013. A plain English tax guide for landlords which includes information on repairs, startup expenses, depreciation and more. Requires Library Card for access.
Levy Limits: A Primer on Proposition 2-1/2, Mass. Dept. of Revenue. "The purpose of this primer is to explain, as simply as possible, the basic provisions of Proposition 2-1/2. We focus in particular on those aspects of the law that we have found to cause the most confusion, for example: the ways in which Proposition 2-1⁄2 limits the property tax, how the levy limit is calculated, how an override differs from a debt exclusion or capital outlay expenditure exclusion, and how new growth works."
Property Owner's Guide to Tax Title, City of Boston. "A tax title is a lien in which the City takes legal ownership of property because of unpaid property taxes and allows the owner the right to redeem the property by paying the delinquent tax balance." This site explains the tax title process, including the Land Court process, and provides Frequently Asked Questions and helpful telephone numbers.
Real Estate Tax Appeals: A Helpful Guide for Taxpayers and Assessors, Comm. of Mass. Appellate Tax Board, 2011. This Word (.doc) document is an easy-to-read and easy-to-understand primer for those contemplating a real estate tax appeal in Massachusetts.
Real Estate Tax Credit for Persons Age 65 and Older (known as the Circuit Breaker Credit), Mass. Dept. of Revenue. Detailed explanation of the property tax credit for seniors who pay more than 10% of their income in property tax, MGL c.62, s.6(k).
Taking Care of Your Future: A Legal Checkup, Chapter 10: Real Estate Tax Exemptions and Deferrals. Mass. Bar Association, 2012. Chapter 10 of this 70-page guide covers Real Estate Tax Exemptions and Deferrals for elders.
Real Estate Law with forms, Mass. Practice v.28-28B, Thomson West, 2004 with supplement.
Real Estate Tax Abatement Practice and Procedure, MCLE, 3d ed., loose-leaf.