Property Tax in Bristol County, Massachusetts

Property Tax in Bristol County

A calculator and field guide for Fall River-area homeowners — and for anyone considering a move to Bristol County — including Massachusetts' 100% full-and-fair-cash-value assessment, Proposition 2½'s twin levy caps (2.5% annual growth + 2.5% of FCV ceiling, max $25/$1,000 rate), the Boston-area Residential Exemption that reduces taxable value 35% for owner-occupants in adopting communities, and the Clauses 41C/22 senior + disabled veteran exemptions.

Bristol County, home to Taunton and 580k Bay Staters, operates under Massachusetts's distinctive Proposition 2½ property tax system. Massachusetts uses 100% full-and-fair-cash-value assessment and total tax = AV × millage / $1,000. Proposition 2½ (passed 1980) imposes two key caps: the levy ceiling (total levy ≤ 2.5% of full and fair cash value of all taxable property, with maximum tax rate of $25/$1,000) and the levy limit (annual levy growth ≤ 2.5% above prior year, plus new growth from new construction).

How the bill is built

Massachusetts's property tax calculation is straightforward but with substantial municipality-level variation. Step 1: Assessed Value. Each city/town's local Board of Assessors values your property at full and fair cash value (100% assessment ratio — equal to fair market value). Step 2: Apply combined rate. Tax = AV × total millage / $1,000. Bristol's typical municipal millage is approximately $11.90 per $1,000 of AV. Step 3: Apply Residential Exemption (if adopted). Boston, Cambridge, Somerville, Brookline, Chelsea, Everett, Malden, Waltham, and Watertown have adopted the Residential Exemption — reducing AV by approximately 35% of average residential value for owner-occupied primary residences. Step 4: Apply local exemptions. Clauses 41C (senior, ~$1,000), 22-22F (veteran, $400-$1,500 partial; full only for paraplegic/100%-blind via 22F), and 17D (widow/widower) provide modest dollar reductions.

Proposition 2½ does NOT cap individual tax bills. The 2.5% annual cap applies to the entire municipality's tax levy, not to your individual bill. Your bill can grow much faster than 2.5% in a single year if (a) your property's assessment rises faster than the average, (b) new growth (new construction) adds to the levy limit, or (c) voters pass an override or debt exclusion. The most-common scenario for individual bill spikes: revaluation years when assessed values catch up to several years of market growth.

The Boston Residential Exemption is one of the most-valuable owner-occupant benefits in the United States. For FY2026, the Boston Residential Exemption reduces taxable value of qualifying owner-occupied primary residences by approximately 35% of the average assessed value of all residential properties — a savings of roughly $3,984 in FY2026 for qualifying primary residences. The catch: it applies ONLY to owner-occupants (not investment properties or short-term rentals) AND only in adopting communities. Combined with Boston's split tax classification (commercial millage ~$25.96/$1,000 vs residential ~$10.85/$1,000), Boston primary residences pay among the lowest effective property tax rates of any major US city.

Massachusetts is one of few states without an automatic full disabled-veteran exemption. Clause 22 series exemptions (state-mandated, locally-administered): Clause 22 (10%+ disability, $400), 22A ($750), 22B ($1,250), 22C ($1,500), 22D (KIA spouse, full), 22E (100% disability, $1,000), 22F (paraplegic/100%-blind, full), 22H (Gold Star parents, full). The 2024 HERO Act added local options 22I (CPI indexing) and 22J (doubling). For 100% disabled veterans without paraplegia or blindness, MA provides only $1,000 — substantially less than VA, NJ, TX, FL, MI, and other full-exemption states. The MA Senior Circuit Breaker (refundable income tax credit, max ~$2,730 in FY26) provides an alternative path for disabled-elderly veterans.

Bristol County rate breakdown (dollars per $1,000 of AV (100% full-and-fair-cash-value), Taunton district)

Taxing entity	Rate
Combined municipal millage (~$11.90 / $1,000 AV typical)	11.9000
Combined total	11.9000

Data record updated April 26, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with Massachusetts municipal assessors (each city/town). Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Bristol County is **southeastern Massachusetts** — a region historically dominated by textile manufacturing (Fall River, New Bedford) and whaling (New Bedford was the world's largest whaling port in the mid-19th century, immortalized in Moby-Dick). The county contains some of the most-affordable housing in eastern Massachusetts (median values ~$425K, well below the Boston metro average) along with substantial Portuguese-American (largest in the US in New Bedford), Brazilian, and Cape Verdean communities.

Note: Bristol County effective property tax rates run approximately 1.19% — moderate by Massachusetts standards. Fall River ~$13.05/$1,000, New Bedford ~$15.10/$1,000, Taunton ~$12.95/$1,000, Attleboro ~$12.50/$1,000, North Attleboro ~$12.85/$1,000. Median home values vary substantially: Fall River/New Bedford ~$370K-$390K (some of the most-affordable in eastern MA), Mansfield/Easton/North Attleboro ~$600K+ (commuter-friendly suburbs). New Bedford and Fall River have lower-rated schools and higher poverty rates than the suburban towns.

Note: For relocation buyers: Bristol County is the **value-oriented southern MA** option — substantially lower entry prices than Boston metro, but with longer commutes. Attleboro, Mansfield, North Attleboro, and Easton are reasonable Boston commuter towns (45-60 min via Commuter Rail Providence/Stoughton lines). Fall River and New Bedford are not realistic Boston commuter cities but offer dramatically lower housing costs and growing waterfront/post-industrial revitalization. Both cities have good harbor access.

Deductions and exemptions for 2026

Massachusetts homeowner property tax relief is concentrated in five mechanisms: (1) the Boston/Cambridge/Brookline-style Residential Exemption (35% AV reduction for owner-occupants, only in adopting communities), (2) Clause 41C Senior Exemption (~$1,000 typical, locally-administered), (3) Clauses 22-22F Veteran Exemptions ($400-$1,500 partial, full only for paraplegic/blind via 22F), (4) the state-level Senior Circuit Breaker (refundable income tax credit, ~$2,730 max), and (5) Property Tax Deferral (Clause 41A, 8% interest, lien-based).

Residential Exemption (Boston, Cambridge, Brookline, etc.)

Adopting communities (Boston, Cambridge, Somerville, Brookline, Chelsea, Everett, Malden, Waltham, Watertown) reduce the taxable value of owner-occupied primary residences by approximately 35% of the average assessed value of all residential properties in the community. For Boston FY26, this saves owner-occupants roughly $3,984 on their annual tax bill — among the most-valuable property tax benefits in the United States. Apply with your local Board of Assessors. Residential Exemption applies ONLY to owner-occupants — investment properties, second homes, and short-term rentals pay full posted rate. Apply once; the exemption renews automatically as long as occupancy continues.

Clause 41C Senior Exemption

The Massachusetts Clause 41C Senior Exemption provides $1,000 typical (state mandates $500 minimum, doubled to $1,000 by local vote in most communities) for owner-occupants 70+ (locally reducible to 65+). Income limits ~$24,911 single / $37,367 married (FY26 typical). Apply annually with local Board of Assessors by April 1. Boston also provides up to $1,000 additional discretionary tax relief on top of the base $1,000.

Clauses 22 series Veteran Exemptions

Massachusetts veterans receive partial property tax exemptions through the Clause 22 series: Clause 22 (10%+ disability, $400), 22A (loss of limb/eye/Purple Heart, $750), 22B (loss of two limbs/eyes, $1,250), 22C (severe disability, $1,500), 22D (KIA spouse, full), 22E (100% disability, $1,000), 22F (paraplegic/100%-blind, full), 22H (Gold Star parents, full). The HERO Act of 2024 added local options: Clause 22I (CPI-indexed annual increases) and 22J (doubling of all amounts). Apply with local Board of Assessors with VA disability documentation.

Senior Circuit Breaker (refundable state income tax credit)

The MA Senior Circuit Breaker is a refundable credit on the state income tax return (Schedule CB) for homeowners 65+ whose property tax + half water/sewer charges exceed 10% of total income. The maximum credit is approximately $2,730 in FY2026 (indexed annually). Income limits (FY26 typical): $69,000 single, $86,000 head of household, $103,000 married filing jointly. The Senior Circuit Breaker provides substantially more relief than Clause 41C in most cases — eligible seniors should typically take the Circuit Breaker rather than 41C alone. Both can be combined.

Appealing your assessment

Massachusetts assessment appeals run through the local Board of Assessors. Homeowners file a Property Tax Abatement Application within 30 days of receiving the actual tax bill (typically January for FY26, due by February 1). The Board of Assessors reviews and may grant abatement. If denied, homeowners can appeal to the Commonwealth of Massachusetts Appellate Tax Board (ATB) in Boston within 3 months of the denial decision. ATB decisions can be appealed to the Massachusetts Appeals Court. Most MA cities and towns reassess annually for full and fair cash value; revaluation years (when assessments are recertified by the Department of Revenue) typically produce the largest single-year bill changes.

Cities and towns in Bristol County

This guide lists 6 selected communities in or associated with Bristol County. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Bristol County is subject to Bristol County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
New Bedford	city	101,100
Fall River	city	94,000
Taunton County seat	city	59,400
Attleboro	city	46,500
North Attleboro	town	30,800
Mansfield	town	23,800

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Taunton. Other cities in Bristol County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Massachusetts municipal assessors (each city/town) before relying on any estimate.

Frequently asked questions

When are Massachusetts property taxes due?

Massachusetts property taxes are billed quarterly: August 1 (Q1), November 1 (Q2), February 1 (Q3), May 1 (Q4). The Q1 and Q2 bills are "preliminary" (estimated based on prior year), and Q3 and Q4 bills are "actual" (reflecting the current year's assessment and tax rate, which are typically set in late autumn). The actual bill (Q3, mailed late December) is when most homeowners learn their final annual tax. Late payments incur 14% annual interest. Most MA homeowners pay through escrow via mortgage servicer.

Does Proposition 2½ cap my individual tax bill at 2.5% per year?

No — this is the most-common misconception. Proposition 2½ caps the entire municipality's tax levy (total revenue raised) at 2.5% annual growth, NOT individual bills. Your individual bill can grow much faster than 2.5% in a single year if (a) your property's assessment rises faster than the town average, (b) the town adds new growth from new construction, or (c) voters pass an override or debt exclusion. Bill spikes are most common during revaluation years when assessed values catch up to several years of market growth. The 2.5% cap is structurally important but doesn't directly protect individual homeowners.

How do I apply for the Clause 41C Senior Exemption?

Clause 41C (Senior Exemption) is available to owner-occupants 70+ (locally reducible to 65+) with income under ~$24,911 single / $37,367 married (typical FY26 limits — varies slightly by community). Apply with your local Board of Assessors by April 1 each year. Standard exemption is $500 (state minimum), doubled to $1,000 by local vote in most communities. Boston provides up to $1,000 additional discretionary relief. The Senior Circuit Breaker (refundable state income tax credit, max ~$2,730 in FY26) typically provides MORE relief than Clause 41C alone — eligible seniors should file Schedule CB on their MA state income tax return.

Why do disabled veterans pay property tax in Massachusetts when other states fully exempt them?

Massachusetts is one of few states without an automatic full disabled-veteran exemption. Clause 22E (100% disability) provides only $1,000 — and full exemption is available ONLY for paraplegic or 100%-blind veterans (Clause 22F) or surviving spouses of service members killed in action (Clause 22D). The 2024 HERO Act added local options 22I (CPI indexing) and 22J (doubling) that some communities are adopting — Clause 22J would double the 22E benefit to $2,000. The MA Senior Circuit Breaker (refundable income tax credit, max ~$2,730) provides an alternative path for disabled-elderly veterans. Lobbying continues for full exemption legislation.

How do I appeal my Massachusetts assessment?

File a Property Tax Abatement Application with your local Board of Assessors within 30 days of receiving the actual tax bill (typically January for FY26, with appeals due by February 1). The Board reviews and may grant abatement based on assessment errors or comparable sales evidence. If denied, appeal to the Commonwealth of Massachusetts Appellate Tax Board (ATB) in Boston within 3 months of the denial decision. The ATB is the dedicated state-level property tax appeals body. ATB decisions can be appealed to the Massachusetts Appeals Court. Most MA cities and towns reassess annually for full and fair cash value; revaluation years (Department of Revenue recertifications, typically every 5 years) produce the largest bill changes.

About Bristol County

Beyond the property tax — a few things you might not know about the place.

Weird fact

New Bedford was the **richest city per capita in the world** in the mid-19th century (1840s-1850s) — at the peak of the global whaling industry, New Bedford's whaling fleet of ~330 ships dominated international whale oil production (used for street lighting, lubricants, and lamps before petroleum). The Whaling Museum, the Seamen's Bethel (where Herman Melville prayed before going to sea, immortalized in Moby-Dick), and New Bedford Whaling National Historical Park are all major heritage sites. The city's Portuguese-American population (largest in the United States, ~40% of the city) primarily originated as crew members on New Bedford whaling ships, particularly from the Azores.

Hometown hero

Herman Melville

The American novelist (1819-1891) signed on as a sailor at the New Bedford waterfront in January 1841 aboard the whaling ship Acushnet. The Acushnet voyage (and Melville's subsequent Pacific adventures) directly inspired Moby-Dick (1851), which is set largely in New Bedford and includes detailed depictions of the New Bedford waterfront, the Seamen's Bethel, and 1840s whaling industry. The Seamen's Bethel chapel (still standing, on Johnny Cake Hill) features in the novel's "Whalemen's Chapel" chapter.

Biggest annual event

Feast of the Blessed Sacrament + Fall River Pinheiros Festival

The Feast of the Blessed Sacrament (annual, August in New Bedford's North End, since 1915) is the **largest Portuguese feast in the world** — drawing ~150,000 attendees over a 4-day run with traditional Portuguese music, food (especially carne de espeto - beef on a skewer), folk dancing, and religious processions. The Fall River Great Holy Ghost Festival is a similar Portuguese cultural event drawing ~75,000 attendees.

Property Tax in Bristol County