Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 59, § 5C3-4

Residential exemption

Official textmalegislature.gov

Section 5C3/4. Notwithstanding any special act to the contrary, a city or town may grant a residential exemption in the amount and manner set forth in section 5C of this chapter and, if such exemption is made available, a taxpayer aggrieved by the failure to receive the exemption may apply to the assessors in the time and manner set forth in section 5C.

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In this chapter (40 sections)
  1. 59-1 · Repealed, 1963, 160, Sec. 7
  2. 59-2 · Property subject to taxation; exceptions
  3. 59-2A · Real property; mortgages; classifications
  4. 59-2B · Certain types of interest or ownership taxable; liens; public…
  5. 59-2C · Real estate sold by governmental or exempt entities; pro rata…
  6. 59-2D · Taxation of improved real estate based on value at issuance of…
  7. 59-3-3A · Repealed, 1978, 580, Sec. 16
  8. 59-3B · Real estate acquired by eminent domain; exceptions
  9. 59-3C · Pipe lines
  10. 59-3D · Repealed, 1974, 383, Sec. 2
  11. 59-3E · Real estate owned by the United States and leased to private…
  12. 59-3F · Child care facilities; classification as property used for…
  13. 59-4 · Property taxable as personal estate
  14. 59-5 · Property; exemptions
  15. 59-5A · Repealed, 1965, 620, Sec. 3
  16. 59-5B · Appeals; eligibility for exemption under Sec. 5, third clause;…
  17. 59-5C · Exemptions for residential real property in cities or towns…
  18. 59-5C1-2 · Additional exemption allowed notwithstanding prohibition of…
  19. 59-5C3-4 · Residential exemption
  20. 59-5D · Property held by city, town or district in another city or town…
  21. 59-5E · Valuation of land held by city or town in another city or town;…
  22. 59-5F · Holding municipalities or districts; tax liability for lands…
  23. 59-5G · Payment to cities or towns for property held for water supply…
  24. 59-5H · Payments to municipalities for certain watershed land;…
  25. 59-5I · Exemption; conditions
  26. 59-5J · Special assessment policy; historic owner-occupied residences
  27. 59-5K · Property tax liability reduced in exchange for volunteer…
  28. 59-5L · Deferral of taxes due by member of the Massachusetts National…
  29. 59-5M · Exemption for market rate units contained in a certified…
  30. 59-5N · Reduction of property tax obligation of veteran in exchange for…
  31. 59-5O · Property tax exemption for real property classified as Class…
  32. 59-6-to-7A · Repealed, 1978, 580, Sec. 30
  33. 59-8 · Interstate, foreign trade or fishing ships or vessels;…
  34. 59-8A · Excise tax on farm machinery and equipment and farm animals;…
  35. 59-9-10 · Repealed, 1963, 160, Sec. 12
  36. 59-11 · Real estate
  37. 59-12 · Mortgaged real estate
  38. 59-12A · Statement of estate liable to taxation
  39. 59-12B · Mortgagors and mortgagees deemed joint owners; tax bill
  40. 59-12C · Taxes paid by tenant; recovery from landlord
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