Massachusetts

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 07/01 – 06/30
Valuation Authority: City or Town
Collection Authority: City or Town
Level One Appeal Name: Board of Assessors
RE Rendition Required: If Requested
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: Jan 1  
Appeal Deadline: Feb 1
Oct – Dec
Towns with quarterly payment
Towns with semi-annual payments
Tax Bills Issued: Dec 31 Actual tax bills for quarterly towns
Tax Bills Due: Aug 1
Nov 1
Feb 1
May 1
1st Quarter installment
2nd Quarter & 1st half installment
3rd Quarter installment
4th Quarter & 2nd half installment

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: March 1  
Tax Bills Issued: Dec 31 Actual tax bills for quarterly towns
Tax Bills Due: Aug 1
Nov 1
Feb 1
May 1
1st Quarter installment
2nd Quarter & 1st half installment
3rd Quarter installment
4th Quarter & 2nd half installment