Property Tax Rates & Rules
Assessment Method
Properties assessed at full and fair cash value; Proposition 2 1/2 limits levy growth.
Homestead Exemption Details
Residential Exemption available in specific cities (e.g., Boston, Cambridge) for owner-occupants.
Senior Exemption Details
Senior Circuit Breaker Tax Credit and Clause 41C exemptions for low-income seniors.
How to Appeal Your Assessment
File an application for abatement with local assessors by February 1.
Official Source
Massachusetts Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.