Massachusetts property tax guide

Massachusetts property tax is set and billed by your city or town, under limits set by Proposition 2½. This guide explains residential and commercial rates, how values and rates are set, and how to file for an abatement.

Cities and towns covered
352FY2026 rates
Median residential tax rate
12.435per $1,000
Range
2.180–20.500per $1,000
Rates published by
Massachusetts Department of Revenue, Division of Local Services

Residential and commercial rates

Each city and town sets a tax rate per $1,000 of assessed value. Many use a single rate for all property. Others "shift" part of the tax load from homes to business property, which gives them a lower residential rate and a higher commercial rate. The state calls this classification, and the town votes a "residential factor" each year to set the split.

This site shows the residential rate for all 352 cities and towns, plus Devens, from the Division of Local Services (DLS). In FY2026, the middle residential rate is $12.435 per $1,000. Rates run from $2.180 in Hancock to $20.500 in Wendell.

How property is valued

Local assessors are responsible for "determining full and fair cash valuations and for classifying all property located within the community as of January 1 each year." Values are meant to match market value as of that date.

The state checks the work. DLS says that "every five years, assessors must have their proposed values reviewed and certified by DOR." In between, assessors adjust values to keep up with the market.

How the rate is set

Once the town's budget and values are set, the assessors prepare the tax rate recap, which works out the rate needed to raise the levy. DLS is clear on the order: "Tax rates are approved by DOR," and "tax bills cannot be mailed until DOR has signed the tax rate recap."

Proposition 2½

Proposition 2½ limits how much a town can raise through property tax, not the rate on any one property. It sets two limits:

  • The levy limit grows each year by "automatic 2.5 percent" plus new growth from new construction.
  • The levy ceiling is "the maximum dollar amount the levy limit may be in any given fiscal year," equal to 2.5% of the town's total assessed value.

Voters can approve an override to raise the levy limit, or an exclusion for specific costs such as a school building, which is why some towns' taxes rise faster than 2.5%. An individual bill can also rise faster if your value rises faster than the town's.

When new rates appear

The fiscal year runs from July 1 to June 30, and each town's rate for the new year appears only once DOR approves it, often well into the fiscal year. At this update, 23 of 352 cities and towns had an approved rate for FY2027. Their pages show that rate as an early figure, while rankings stay on FY2026 until most towns have theirs.

Abatements and appeals

In Massachusetts, appealing your value is called applying for an abatement. It starts with your town's board of assessors. DLS states that "an abatement application must be filed with assessors on or before the due date for payment of the first installment" of the actual tax bill.

If the assessors deny it, you can appeal to the state Appellate Tax Board (ATB). You "must file an appeal with the ATB within three months of the date of the assessors' action." Keep paying while you appeal: "all tax installments must be timely paid, with no interest charges, for the ATB to have jurisdiction."

Personal exemptions for qualifying owners, and the residential exemption some cities offer to owner-occupied homes, are handled by your assessors. They have the forms and deadlines.

What this data leaves out

  • The residential exemption. Cities that offer it reduce the taxable value of owner-occupied homes before the rate applies, so the same rate produces a lower bill for owners who live there.
  • Districts. Some towns have fire, water or other districts that bill separately.

A worked example with real rates

Sunderland sits near the middle of Massachusetts's rates. Its FY2026 residential tax rate is 12.440 per $1,000.

On an assessed value of $350,000, that is $350,000 × 12.440 ÷ 1,000 = $4,354 a year, before exemptions or credits.

The same home in another town can owe far more or less, so look up your own on the Massachusetts rates page, or use the property tax calculator.

Sources

Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.

  1. Massachusetts Department of Revenue, Division of Local Services, Tax Rates by Class, FY2021-FY2027
  2. Mass. DOR Division of Local Services, The Role of the Assessor in Municipal Finance
  3. Mass. DOR Division of Local Services, Setting the Tax Rate
  4. Mass. DOR Division of Local Services, Proposition 2½
  5. Massachusetts Appellate Tax Board, A Helpful Guide for Taxpayers and Assessors: Real Estate Appeals

This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email corrections@millrateusa.com.