Mass. Gen. Laws ch. 59, § 2

Property subject to taxation; exceptions

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Section 2. All property, real and personal, situated within the commonwealth, and all personal property of the inhabitants of the commonwealth wherever situated, unless expressly exempt, shall be subject to taxation; provided, however, that the personal property of a person having neither his domicile nor a place of business in this commonwealth, which, upon its being brought or shipped into this commonwealth, is forthwith stored in the original packages in a licensed public storage warehouse, shall, while so stored, be deemed to be in transit and not subject to taxation under this chapter; but no portion of any warehouse which portion is owned or leased by a consignor or consignee of the personal property stored shall be deemed a licensed public storage warehouse.

Notes of Decisions

Cited in 24 cases (3 in the last 5 years), 1924–2025 · leading case: Boston Gas Co. v. Board of Assessors

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Boston Gas Co. v. Board of Assessors (2011) mass “See G. L. c. 59, §§ 2, 18 (authorizing taxation of tangible personal property).”

Town of Johnston v. Federal Housing Finance Agency (2014) ca1 · cites it 2× “Laws ch 64D, § 1; R.I. Gen. Laws § 44-25-l(a). Given the longstanding distinction between a direct tax on real property and an excise tax, and the fact that the transfer taxes are plainly excise taxes triggered by the act of transferring property, we hold that the transfer taxes…”

O'Brien v. State Tax Commission (1959) mass “See G. L. c. 59, §§ 2, 4, but see § 5, Thirty-fifth, inserted by St.”

Opinion of the Justices to the Senate (1927) mass “452; G. L. c. 59, §§ 2, 5 cl. 16, as amended by St.”

Tax Collector of North Reading v. Reading (1974) mass · cites it 3× “First of all, we consider whether the plaintiff is aided by the provisions of G. L. c. 59, § 2. That statute, as appearing in St.”

In Re Appugliese (1997) mab · cites it 2× “00 valuation it is “dearly a tax on the ownership of personal property,” which is analogous to personal and real property taxes imposed under M.G.L. c. 59, §§ 2, 4, 11, 18, 23D, 38. The Debtor, in her brief, relies upon the adage: “ ‘If it looks like a duck, quacks like a duck…”

CFM Buckley/North, LLC v. Board of Assessors (2009) mass “” G. L. c. 59, § 2. The board concluded that neither the real nor the personal property of the taxpayers qualified for a G.”

Fernandes Super Markets, Inc. v. State Tax Commission (1976) mass “59, § 5, Sixteenth, from local personal property taxes which would otherwise be assessed on the machinery of a business corporation by cities and towns under G. L. c. 59, § 2, and a corporate excise payable to the Commonwealth is substituted for such local taxation, with a…”

Children's Hospital Medical Center v. Board of Assessors (1983) mass “, we held that real estate acquired or which could have been acquired by eminent domain, and which was committed to a public use, was impliedly exempt from local taxation and was not affected by G. L. c. 59, § 2, providing that all real property be subject to taxation unless…”

Warner Amex Cable Communications Inc. v. Board of Assessors of Everett (1985) mass “1 The fact that certain property, such as wires and aerial cables, may not be exempted from local taxation under § 5, Sixteenth (2), does not by itself make that property subject to assessment. Similarly, the provision that “[a]ll property, real and personal, situated within the…”

Franki Foundation Co. v. State Tax Commission (1972) mass “541, from the local taxes which would otherwise be assessed thereon by cities and towns under G. L. c. 59, § 2. Further, by § 5, Sixteenth (5), the classification of Franki as a manufacturing corporation by the commissioner of corporations and taxation, the commission or the…”

Carr v. Assessors of Springfield (1959) mass “and by statute [G. L. c. 59, §§ 2, 2 3, 38] the uniform standard to apply .”

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