Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 20A

Increase in assessments

Official textmalegislature.gov

Section 20A. No county, district, public authority, the commonwealth, or other governmental entity authorized by law to assess costs, charges or fees upon cities and towns, except regional school districts, regional water districts and regional sewerage districts, may increase the total of such costs, charges or fees by more than the sum of: (1) two and one-half per cent of the total of such costs, charges or fees over the preceding fiscal year; and (2) any increases in costs, charges or fees for services customarily provided locally or for services subscribed to at local option.

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In this chapter (40 sections)
  1. 59-5L · Deferral of taxes due by member of the Massachusetts National…
  2. 59-5M · Exemption for market rate units contained in a certified…
  3. 59-5N · Reduction of property tax obligation of veteran in exchange for…
  4. 59-5O · Property tax exemption for real property classified as Class…
  5. 59-6-to-7A · Repealed, 1978, 580, Sec. 30
  6. 59-8 · Interstate, foreign trade or fishing ships or vessels;…
  7. 59-8A · Excise tax on farm machinery and equipment and farm animals;…
  8. 59-9-10 · Repealed, 1963, 160, Sec. 12
  9. 59-11 · Real estate
  10. 59-12 · Mortgaged real estate
  11. 59-12A · Statement of estate liable to taxation
  12. 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
  13. 59-12C · Taxes paid by tenant; recovery from landlord
  14. 59-12D · Assessment against real estate of decedent; liability of heirs…
  15. 59-12E · Assessment against real estate of decedent; lien
  16. 59-12F · Real estate unassessed where right or titled unascertained;…
  17. 59-13-to-17A · Repealed, 1978, 580, Sec. 30
  18. 59-18 · Personal property; assessment
  19. 59-19 · Mortgaged or pledged personal property; assessment
  20. 59-20 · State treasurer; duties
  21. 59-20A · Increase in assessments
  22. 59-20B · Regional veterans' districts, regional water districts or…
  23. 59-21 · Assessors; duties
  24. 59-21A · Additional compensation of assessors for courses of study
  25. 59-21A1-2 · Certified assessors; compensation
  26. 59-21B · Training programs for assessors
  27. 59-21C · Limitations on total taxes assessed; determination by voters
  28. 59-21D · Calculation of total limit; adjustment of limit; certification…
  29. 59-22 · Repealed, 1925, 343, Sec. 9
  30. 59-23 · Annual assessment; amount; deductions; approval
  31. 59-23A · Notice to municipal finance officers
  32. 59-23B · Notice of abatements
  33. 59-23C · Repealed, 1990, 280, Sec. 1
  34. 59-23D · Notice of preliminary tax
  35. 59-24 · Railroad subscriptions; interest on debts
  36. 59-25 · Additional assessments
  37. 59-26 · Number of assessments
  38. 59-27 · Assessors' neglect to assess
  39. 59-28 · Unpaid taxes; collection
  40. 59-29 · Notice of assessments; lists
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