Massachusetts property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
G.L. c.59 §57 provides 14% annual interest under the semiannual billing rules; quarterly billing is governed separately by §57C.
Official source. Statutory. Verified .
Appeal process
First apply to the local assessors for an abatement by the due date of the first actual tax-bill installment; late applications lose abatement rights.
Official source. Verified .
Who may represent homeowners
831 CMR 1.02 allows people to appear for themselves before the Appellate Tax Board; Massachusetts attorneys may also appear and practice.
Official source. Statutory. Verified .
Senior Circuit Breaker Tax Credit
Massachusetts resident/part-year resident age 65+ by December 31 who occupies a Massachusetts primary residence. Income, assessed-value and tax-burden limits apply; see supplemental facts for 2025 limits.
Official source. Verified .
Counties and county equivalents
- Barnstable CountyNot yet verified
- Berkshire CountyNot yet verified
- Bristol CountyNot yet verified
- Dukes CountyNot yet verified
- Essex CountyNot yet verified
- Franklin CountyNot yet verified
- Hampden CountyNot yet verified
- Hampshire CountyNot yet verified
- Middlesex CountyNot yet verified
- Nantucket CountyNot yet verified
- Norfolk CountyNot yet verified
- Plymouth CountyNot yet verified
- Suffolk CountyNot yet verified
- Worcester CountyNot yet verified
Common questions
How do property tax appeals work in Massachusetts?
First apply to the local assessors for an abatement by the due date of the first actual tax-bill installment; late applications lose abatement rights.
Who may represent a homeowner in a Massachusetts property tax appeal?
831 CMR 1.02 allows people to appear for themselves before the Appellate Tax Board; Massachusetts attorneys may also appear and practice.
Sources
malegislature.gov
interest at the rate of 14 per cent per annum, computed from the due date, shall be paid on so much of the unpaid amount as is in excess of said one-half of such balance.
Verified October 24, 2026
www.mass.gov
The deadline for applying for an abatement of property taxes is the due date of the first installment of the actual tax bill.
Verified October 24, 2026
www.mass.gov
In any proceeding before the Board, persons may appear and act for: themselves; partnerships of which they are partners; corporations of which they are officers; limited liability companies of which they are members or managers; a municipal or other board of which they are members; or a city or town for which they have been elected or appointed as an assessor. (2) A Massachusetts attorney may appear and practice before the Board.
Verified October 24, 2026
www.mass.gov
You must be a Massachusetts resident or part-year resident. You must be 65 or older by December 31 of the tax year. You must file a Schedule CB with your Massachusetts personal income tax return. You must own or rent residential property in Massachusetts and occupy it as your primary residence.
Verified October 24, 2026