Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 61A, § 15
Taxation of buildings and land occupied by dwelling
Official textmalegislature.gov
Section 15. All buildings located on land which is valued, assessed and taxed on the basis of its agricultural or horticultural uses in accordance with the provisions of this chapter and all land occupied by a dwelling or regularly used for family living shall be valued, assessed and taxed by the same standards, methods and procedures as other taxable property.
Source: view the official text
In this chapter (27 sections)
- 61A-1 · Land in agricultural use defined
- 61A-2 · Land in horticultural use defined
- 61A-2A · Land used to site renewable energy generating source
- 61A-3 · Land of five-acre minimum area actively devoted to agricultural…
- 61A-4 · Valuation of land in agricultural, etc. use; contiguous land;…
- 61A-4A · Tax rate for land actively devoted to agricultural or…
- 61A-5 · Contiguous land under one ownership within more than one city…
- 61A-6 · Annual determination of eligibility for valuation; application;…
- 61A-7 · Additional assessment; change in use in pre-tax year between…
- 61A-8 · Timely filing of application in towns or cities with programs…
- 61A-9 · Allowance or disallowance of application for valuation; notice;…
- 61A-10 · Factors to be considered in valuing land
- 61A-11 · Farmland valuation advisory commission; expenditures
- 61A-12 · Sale of land or change of use; liability for conveyance tax;…
- 61A-13 · Change of use; liability for roll-back taxes
- 61A-14 · Sale for or conversion to residential or commercial use;…
- 61A-15 · Taxation of buildings and land occupied by dwelling
- 61A-16 · Continuance of land valuation, assessment and taxation under…
- 61A-17 · Separation of land to other use; liability for conveyance or…
- 61A-18 · Special or betterment assessments; payment; interest
- 61A-19 · Roll-back taxes; procedures for assessment; appeal to…
- 61A-19A · Sale of land; certification of taxes paid or payable
- 61A-20 · Valuation and assessment for purposes other than provisions of…
- 61A-21 · Factual details on tax list
- 61A-22 · Rules and regulations; forms and procedures
- 61A-23 · Use of valuation, etc. procedures to evade taxes; penalties
- 61A-24 · Severability