Property Tax Due Dates in Massachusetts

Massachusetts property taxes are administered at the city and town level — the state has no county-level property tax. Each municipality has its own assessors who set values at 100% of fair cash value (market value). Massachusetts reassesses property values annually, though a full statistical analysis is required at least every three years. Property taxes in Massachusetts are moderately high and fund a significant share of public school costs. Major cities like Boston, Cambridge, and Worcester offer significant residential exemptions that substantially reduce taxes for owner-occupants compared to investors.

Most Massachusetts cities and towns issue quarterly tax bills: First and second quarter: Preliminary bills based on prior year's tax; due approximately August 1 and November 1. Third and fourth quarter: Final bills based on current year's assessment; due approximately February 1 and May 1. Some smaller towns bill semi-annually. A demand charge of $30 plus 14% annual interest applies to late payments. Most cities and towns offer online payment through the municipal tax collector's website. Contact your local tax collector for available payment methods.

Massachusetts offers several property tax relief programs: Residential Exemption — Many Massachusetts cities (including Boston, Cambridge, Somerville, and others) offer a Residential Exemption that reduces assessed value for owner-occupied primary residences. In Boston, the exemption reduces the taxable value by up to 35% of the average assessed value of all class one residential parcels. This is one of the most significant homeowner tax benefits in the state. Senior Exemption (Clause 41A) — Qualifying seniors 70 or older with income and asset limits may defer property taxes. Various other senior exemption clauses are available locally. Circuit Breaker Tax Credit — Massachusetts offers a state income tax credit for seniors 65+ whose property taxes exceed 10% of their gross income, up to $2,590 (2024). This is claimed on the state income tax return. Veterans and Disability Exemptions — Various exemptions ranging from $400 to full exemption based on disability status and service.

Massachusetts property tax appeals are filed with the local Board of Assessors and then the Appellate Tax Board (ATB): Deadline: File an application for abatement with your local Board of Assessors by February 1 (or within three months of the mailing of the third-quarter tax bill for communities on quarterly billing). Process: Submit your application with evidence — comparable sales, an independent appraisal, income/expense data (for income-producing property). The assessors have three months to act on the application. Further appeal: If the Board of Assessors denies or does not act on your application, appeal to the Appellate Tax Board within three months.