Mass. Gen. Laws » Part I Title IX Chapter 59

Mass. Gen. Laws ch. 59, § 11

Real estate

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Section 11. Taxes on real estate shall be assessed, in the town where it lies, to the person who is the owner on January 1, and the person appearing of record, in the records of the county, or of the district, if such county is divided into districts, where the estate lies, as owner on January 1, even though deceased, shall be held to be the true owner thereof; provided, that whenever the assessors deem it proper, they may assess taxes upon real estate to the person who is in possession thereof on January 1, and such person shall thereupon be held to be the true owner thereof for the purposes of this section; provided, further, that whenever the assessors deem it proper, they may assess taxes upon any present interest in real estate to the owner of such interest on January 1; and provided, further, that in cluster developments or planned unit developments, as defined in section 9 of chapter 40A, the assessment of taxes on the common land, so called, including cluster development common land held under a conservation restriction pursuant to section 31 of chapter 184, the beneficial interest in which is owned by the owners of lots or residential units within the plot, may be included as an additional assessment to each individual lot owner in the cluster development. Real estate held by a religious society as a ministerial fund shall be assessed to its treasurer in the town where the land lies. Buildings erected on land leased by the commonwealth under section twenty-six of chapter seventy-five shall be assessed to the lessees, or their assignees, at the value of said buildings. Except as provided in the three following sections, mortgagors of real estate shall for the purpose of taxation be deemed the owners until the mortgagee takes possession, after which the mortgagee shall be deemed the owner.

Whenever the assessors of any town assess a tax on real estate to a person other than the person appearing of record, in the records of the county, or of the district, if such county is divided into districts, where the estate lies, as owner on January first, such assessors shall, if the tax is a lien upon such real estate under section thirty-seven of chapter sixty, unless the assessors by reasonable diligence cannot ascertain the name of the person so appearing of record, include in such assessment the name of the person so appearing of record without imposing upon him personal liability for the tax.

Whenever assessors cannot by reasonable diligence ascertain the name of the person appearing of record, the assessors may assess taxes upon real property to persons unknown.

Real estate permanently restricted under section seventeen B of chapter twenty-one, section one hundred and five of chapter one hundred and thirty and section forty A of chapter one hundred and thirty-one shall be assessed as a separate parcel of real estate and real estate under a conservation restriction in perpetuity under section thirty-one of chapter one hundred and eighty-four subject to a written agreement with a city or town shall be assessed as a separate parcel and the city or town acting through its assessor shall be bound by the terms of the written agreement until its expiration. The initial assessment as a separate parcel shall be made on January first of the year next following the conveyance of such permanent restriction.

Notes of Decisions
Cited in 46 cases (2 in the last 5 years), 1923–2023 · leading case: First Main Street Corp. v. Board of Assessors
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First Main Street Corp. v. Board of Assessors (2000) massappct · cites it 6× “Here, the assessors of Acton have proceeded not by assessing the land to which the development rights pertain, but by treating the development rights as a “present interest” in real estate that is taxable under G. L. c. 59, § 11. We conclude that the limited scope of that taxing…”
CLAUDIA MURROW v. BOARD OF ASSESSORS OF BOSTON. (2023) massappct · cites it 8× “The Appellate Tax Board properly denied a taxpayer's application for abatement of a tax assessed against her in gross parking easement, which was located within a thirty-seven unit residential condominium building containing fifty-four parking spaces, and was freely transferable…”
Hardy v. Jaeckle (1976) mass · cites it 5× “arcels in question were the legal equivalent of assessments to owners unknown, she nevertheless decided that they were invalid because of her finding that the board had failed to exercise reasonable diligence by which it “would have been able to ascertain the name of at least…”
Middlesex Retirement System, LLC v. Board of Assessors (2009) mass · cites it 2× “See G. L. c. 59, § 11. This ruling is correct.”
Martha's Vineyard Land Bank Commission v. Board of Assessors (2004) massappct “The tax in question had been duly assessed as of January 1, *26 2001 (pursuant to G. L. c. 59, §§ 11 and 21), on the land in question, which was owned of record on that date by a private party, who subsequently made the first two preliminary tax payments on the assessment.”
Donovan v. City of Haverhill (1923) mass “” G. L. c. 59, § 11. The tax, whether assessed to the owner of the fee or to the person in possession, is a tax upon the whole land and not merely on the interest of the person taxed.”
Devine v. Town of Nantucket (2007) mass “, quoting G. L. c. 59, § 11, as appearing in St. 1939, c.”
Turners Falls Ltd. Partnership v. Board of Assessors (2002) massappct “The date on which assessors determine the fair cash value of real property is January 1 of each year.”
Moskow v. Commissioner of Environmental Management (1981) mass “Under G. L. c. 59, § 11, real estate restricted under G.”
In Re Boston Harbor Marina Co. (1993) mab “” Mass.Gen.L. ch. 59, § 11 (1990). This assessment is made with respect to the fiscal year beginning the following July 1st.”
City of Boston v. Quincy Market Cold Storage & Warehouse Co. (1942) mass “490, Part I, § 15) and was incorporated in G. L. c. 59, § 11, and now appears in G. L.”
Donlon v. Board of Assessors (1983) mass “See also G. L. c. 59, § 11 (“Taxes on real estate shall be assessed .”
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