Massachusetts

Assessments
Assessment Date: Jan. 1 of the current year
Personal Property Assessment Ratio: 100%
Real Estate Assessment Ratio: 100%

Renditions
Personal Property Return Deadline: March 1
Exemptions: Leasehold Imporvements, Leased Equipment, Vehicles
Real Estate Return Deadline: Not Required
Requirements: Not Applicable

Appeals
Reappraisal Cycle: 3 years
Appeal Period: Dec. 1 through March 31
Appeal Deadline: Appeal from the tax bill

Audits
The state does not audit personal property.

Tax Bills
Personal Property Due Date: Aug. 1 and Nov. 1 of the current year & Feb. 1 and May 1 of the following year
Number of Payments: Four
Real Estate Due Date: Aug. 1 and Nov. 1 of the current year & Feb. 1 and May 1 of the following year
Number of Payments: Four
Period Covered: July 1 of the current year through June 30 of the following year

 
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