Property subject to taxation; exceptions

Section 2. All property, real and personal, situated within the commonwealth, and all personal property of the inhabitants of the commonwealth wherever situated, unless expressly exempt, shall be subject to taxation; provided, however, that the personal property of a person having neither his domicile nor a place of business in this commonwealth, which, upon its being brought or shipped into this commonwealth, is forthwith stored in the original packages in a licensed public storage warehouse, shall, while so stored, be deemed to be in transit and not subject to taxation under this chapter; but no portion of any warehouse which portion is owned or leased by a consignor or consignee of the personal property stored shall be deemed a licensed public storage warehouse.

Source: view the official text

In this chapter (40 sections)

59-1 · Repealed, 1963, 160, Sec. 7
59-2 · Property subject to taxation; exceptions
59-2A · Real property; mortgages; classifications
59-2B · Certain types of interest or ownership taxable; liens; public…
59-2C · Real estate sold by governmental or exempt entities; pro rata…
59-2D · Taxation of improved real estate based on value at issuance of…
59-3-3A · Repealed, 1978, 580, Sec. 16
59-3B · Real estate acquired by eminent domain; exceptions
59-3C · Pipe lines
59-3D · Repealed, 1974, 383, Sec. 2
59-3E · Real estate owned by the United States and leased to private…
59-3F · Child care facilities; classification as property used for…
59-4 · Property taxable as personal estate
59-5 · Property; exemptions
59-5A · Repealed, 1965, 620, Sec. 3
59-5B · Appeals; eligibility for exemption under Sec. 5, third clause;…
59-5C · Exemptions for residential real property in cities or towns…
59-5C1-2 · Additional exemption allowed notwithstanding prohibition of…
59-5C3-4 · Residential exemption
59-5D · Property held by city, town or district in another city or town…
59-5E · Valuation of land held by city or town in another city or town;…
59-5F · Holding municipalities or districts; tax liability for lands…
59-5G · Payment to cities or towns for property held for water supply…
59-5H · Payments to municipalities for certain watershed land;…
59-5I · Exemption; conditions
59-5J · Special assessment policy; historic owner-occupied residences
59-5K · Property tax liability reduced in exchange for volunteer…
59-5L · Deferral of taxes due by member of the Massachusetts National…
59-5M · Exemption for market rate units contained in a certified…
59-5N · Reduction of property tax obligation of veteran in exchange for…
59-5O · Property tax exemption for real property classified as Class…
59-6-to-7A · Repealed, 1978, 580, Sec. 30
59-8 · Interstate, foreign trade or fishing ships or vessels;…
59-8A · Excise tax on farm machinery and equipment and farm animals;…
59-9-10 · Repealed, 1963, 160, Sec. 12
59-11 · Real estate
59-12 · Mortgaged real estate
59-12A · Statement of estate liable to taxation
59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
59-12C · Taxes paid by tenant; recovery from landlord

Full table of contents →