MASSACHUSETTS

State Characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 7/1-6/30
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 (Towns with quarterly payment), Oct-Dec (Towns with semi-annual payments)
Tax Bills Issued: Dec 31                Actual tax bills for quarterly towns
Tax Bills Due: Aug 1 (1st Q installment), Nov 1 (2nd Q & 1st half installment), Feb 1 (3rd Q installment), May 1 (4th Q &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 (1st Q installment), Nov 1 (2nd Q & 1st half installment), Feb 1(3rd Q installment), May 1 (4th Q & 2nd half installment)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.