Tax Rates by Class
- How much is property taxed in each municipality?
- How have these rates changed over time?
About Tax Rate Classes
Massachusetts property tax law divides all taxable property into five distinct classes, each with its own tax rate:
- Residential: Single-family homes, condominiums, and small apartment buildings (up to 3 units)
- Commercial: Office buildings, retail stores, restaurants, hotels, and other business properties
- Industrial: Manufacturing facilities, warehouses, and industrial complexes
- Personal Property: Business equipment, machinery, and other movable business assets
- Open Space: Land designated for recreational, conservation, or agricultural use
Time Trends
Compare tax rates across municipalities over time by selecting locations and a property class below. The interactive chart helps visualize how different communities set their tax rates and how these rates have changed through the years.
About the Data
This analysis uses official tax rate data from the Massachusetts Division of Local Services (DLS), which tracks property tax rates for all 351 cities and towns across the Commonwealth.
Tax rates are expressed as dollars per $1,000 of assessed value—showing exactly how much property owners pay in taxes for each $1,000 their property is worth according to municipal assessments.
Data Source: Massachusetts Division of Local Services Tax Rates by Class Report