Charitable Organizations

Massachusetts General Laws Chapter 59, Section 5, Clause 3
Certain organizations may qualify for a tax-exempt status. Some examples of charitable organizations which may qualify for exemption from personal property taxes include:
  • Massachusetts incorporated literary benevolent, charitable or scientific institution or temperance society
  • Trust for literary, benevolent, charitable, scientific or temperance purposes if it meets certain legal requirements
Real estate owned by or held in trust by a charitable organization may also qualify if it meets certain legal requirements.

Applying for Statutory Exemption
Charitable organizations wishing to apply for a statutory exemption must complete Form 1B-3, and file it with the Board of Assessors no later than October 1. Additionally, Form 3ABC must be filed with the Assessors office by March 1st, or April 1st if an extension is permitted, each year to qualify. If the annual 3ABC form is not filed in a timely manner, the property will be taxable for the fiscal year that the filing represents. For further information, please contact the Assessor's Office. Forms are available at the Assessor’s Office, or online State Tax Form 3ABC.