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The voters adopted the Classification Amendment to the Massachusetts Constitution in 1978. It allowed cities and towns to categorize real estate into four classes; residential, commercial, industrial and open space, and to tax these classes at different rates.
Proposition 2 1/2 affects the total amount of tax that can be raised. Classification affects which classes of taxpayers will pay what specific share of the total amount of tax.
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Proposition 2 1/2 contains two limitations on the amount of property taxes a city or town can raise:
The levy limit provisions of Proposition 2 1/2 affect the total amount of taxes to be raised by a city or town. It does not apply to an individual tax bill.
Proposition 2 1/2 contains several provisions for an increase in the tax levy limit: