Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 21 (2026)

Assessors; duties

✓ current as of July 2026

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Section 21. The assessors shall assess state and county taxes duly certified to them. The assessors shall also assess as estimated in advance by the commissioner charges and assessments for which the state treasurer will be required under section twenty to send his warrant not later than November first next following the assessment by the assessors. If at the time of fixing the tax rate for a fiscal year the warrant for the state tax, if any, for such year has not been received or the county tax for such year has not been certified, the assessors may nevertheless fix the tax rate for such year and shall in such event assess for such year such state and county taxes as estimated in advance by the commissioner. The commissioner shall notify the assessors of his estimate of such assessments, charges and taxes annually on or before March first. Any balance of such assessments, charges and taxes not so assessed for such year by reason of an underestimate by the commissioner shall be assessed for the next subsequent fiscal year and any excess assessed in accordance with the foregoing provision by reason of an over-estimate by him shall be deducted in determining the amount to be assessed for the next subsequent fiscal year. The assessors shall also assess town taxes voted by their respective towns and all taxes duly voted and certified by fire, water, light and improvement districts therein or certified by the joint committee of a health district formed under section twenty-seven A of chapter one hundred and eleven. Such district taxes shall be subject to the law relative to the assessment and collection of town taxes, so far as applicable. Except as otherwise provided, all taxes shall be assessed as of January first preceding the fiscal year with respect to which the taxes are assessed.

Notes of Decisions

Cited in 12 cases, 1926–1993 · leading case: Anderson v. City of Boston, 380 N.E.2d 628 (Mass. 1978).

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Anderson v. City of Boston, 380 N.E.2d 628 (Mass. 1978). “G. L. c. 59, §§ 21,57. The coercion which a majority of the Supreme Court found absent in First Nat’l Bank v.”

In Re Boston Harbor Marina Co., 157 B.R. 726 (Bankr. D. Mass. 1993). “Mass.Gen.L. ch. 59, § 21 (1990). The mortgagor is deemed the owner until the mortgagee takes possession.”

Donlon v. Bd. of Assessors, 389 Mass. 848 (Mass. 1983). “” G. L. c. 59, § 21. See also G. L. c. 59, § 11 (“Taxes on real estate shall be assessed .”

Lynn Hosp. v. Bd. of Assessors of Lynn, 417 N.E.2d 14 (Mass. 1981). “See G. L. c. 59, § 21. “The rule which flows from this is settled: ‘It is the use of the property at the time when the tax is assessed which determines whether it is exempt from taxation or not.”

Trs. of Boston Univ. v. Bd. of Assessors, 416 N.E.2d 510 (Mass. App. Ct. 1981). “” The University argues that the taxability of the property for 1975 was determined under G. L. c. 59, § 21, 8 on January 1, 1974, and that the provision for retroactivity contained in c.”

Sec. Sys. Co. v. S. S. Pierce Co., 154 N.E. 190 (Mass. 1926). “G. L. c. 59, § 21. Carr v. Dooley, 119 Mass.”

Irving Saunders Trust v. Bd. of Assessors, 533 N.E.2d 234 (Mass. App. Ct. 1989). “G. L. c. 59, § 21. Qn this record, the assessors, with one exception (see part 1(b) of this opinion), have failed to show that such leases would be so relevant to the assessors’ case as to warrant a conclusion that the board abused its discretion.”

TRUST. OF SMITH Coll. v. Bd. of Assessors of Whately, 434 N.E.2d 182 (Mass. 1982). “, G. L. c. 59, §§ 21, 23, 23A, 23B, 43, 51, 52, 59, 60, 74, 76, 86.”

Fin. Comm'n v. Comm'r of Revenue, 417 N.E.2d 945 (Mass. 1981). “Contrast G. L. c. 59, § 21, as appearing in St. 1971, c.”

Bd. of Assessors v. Iron Rail Fund of Girls Clubs of Am., Inc., 325 N.E.2d 568 (Mass. 1975). “” There is some appeal to the argument that surrounding events and decisions should be examined with special care *306 to clarify the true circumstances of the use of property when that use is seasonal in nature.”

Axelrod v. Bd. of Assessors, 466 N.E.2d 517 (Mass. 1984). “See G. L. c. 59, § 21. The figure that the taxpayer would have us use is that as of January 1, 1980.”

Massachusetts Bay Transp. Auth. Advisory Bd. v. Governor, 417 N.E.2d 419 (Mass. 1981). “In June, 1980, the Commissioner of Revenue issued to the plaintiff cities and towns her estimates of State assessments, charges and taxes to be levied on them pursuant to G. L. c. 59, § 21. Included were charges attributable to expenditures by the MBTA for operations during 1979.”

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