Pursuant to Massachusetts General Law Chapter 59, Section 5, the Assessors may exempt from taxation institutions and organizations such as hospitals, schools, churches and cultural facilities who may qualify for exemption from local taxes on their real and personal property. Please know that these are not automatic exemptions and must meet specific eligibility criteria.
The exemption status date for real property held is July 1. The exemption status date for personal property is January 1.
Each charitable organization must file an annual charitable property return (Form 3ABC) by March 1. The return must include a true and complete copy of the organization's most recent annual report to the Public Charities Division of the Attorney General (Form PC).