What is the property tax rate in Middlesex County?

The combined effective property tax rate in Middlesex County, Massachusetts is approximately 1.13%.

Middlesex County Property Tax Calculator (2026) — Massachusetts Property Tax Almanac

Property Tax in Middlesex County, 2026

A calculator and field guide for Cambridge-area homeowners — and for anyone considering a move to Middlesex 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.

Middlesex County, home to Cambridge and 1623k 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. Middlesex's typical municipal millage is approximately $11.30 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.

2026 Middlesex County rate breakdown (dollars per $1,000 of AV (100% full-and-fair-cash-value), Cambridge district)

Taxing entity	Rate
Combined municipal millage (~$11.30 / $1,000 AV typical)	11.3000
Combined total	11.3000

As of April 26, 2026 · From Massachusetts municipal assessors (each city/town).

Note: Middlesex County is the **most-populous county in New England** (~1.6M residents) and the historic core of Massachusetts settlement. The county was founded in 1643 — the same year Massachusetts Bay Colony established the first county-level government in colonial America. Middlesex contains Cambridge (Harvard, MIT), Lowell (the original American industrial city), Concord and Lexington (American Revolution birthplaces), Newton (highest-income MA suburb), Somerville (Boston-adjacent dense urban), Waltham (Brandeis University, biotech corridor), and Framingham (the Framingham Heart Study, ongoing since 1948).

Note: Middlesex County effective property tax rates run approximately 1.13% — moderate by Massachusetts standards. As with all Massachusetts counties, county government has been mostly abolished (since 1997) — assessment and tax collection happens at the city/town level, not the county level. Rates vary substantially within the county: Cambridge ~$5.86/$1,000 (with residential exemption, very low effective for owner-occupants), Newton ~$10.18/$1,000, Lowell ~$12.45/$1,000. The Massachusetts 100% assessment ratio means assessed value equals full and fair cash value.

Note: For relocation buyers: Middlesex offers the broadest range of MA suburban housing — from dense urban (Cambridge, Somerville) to inner-ring suburbs (Newton, Brookline-adjacent areas) to outer suburbs (Concord, Lexington, Lincoln) to industrial cities (Lowell, Waltham). Cambridge and Somerville have adopted the **Residential Exemption** (35% AV reduction for owner-occupants) which substantially reduces the effective rate for primary residences — meaningful given Cambridge's very high home values.

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 Middlesex County

Middlesex County contains 9 incorporated municipalities, ranging from Cambridge to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

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

City or town	Type	Population (2020)
Cambridge County seat	city	118,400
Lowell	city	115,500
Newton	city	88,900
Somerville	city	81,000
Framingham	city	72,400
Waltham	city	64,000
Medford	city	59,700
Lexington	town	34,500
Concord	town	18,500

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Cambridge tax district. Other cities in Middlesex 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 Cambridge / Brookline Residential Exemption?

The Residential Exemption (35% AV reduction for owner-occupied primary residences) is available in Boston, Cambridge, Somerville, Brookline, Chelsea, Everett, Malden, Waltham, and Watertown. Apply with your local Board of Assessors — Boston applications are available at City Hall (Assessing Department, Room 301). The application requires proof of ownership and primary residency as of January 1. Once approved, the exemption renews automatically as long as occupancy continues. Savings vary by community but typically $2,000-$4,000+ per year.

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 Middlesex County

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

Weird fact

Middlesex County is home to **Harvard University** (founded 1636 in Cambridge — the oldest institution of higher education in the United States) AND **MIT** (founded 1861, in Cambridge since 1916). Harvard's endowment of approximately $50.7 billion is the largest of any university in the world. The two universities are located approximately 2 miles apart along the Charles River — combined enrollment of ~33,000 and combined annual research budgets exceeding $2.5 billion make Cambridge one of the highest concentrations of academic research activity per square mile in the world.

Hometown hero

Henry Wadsworth Longfellow

The American poet (1807-1882) lived in the Craigie House in Cambridge from 1837 until his death — the house is now the Longfellow National Historic Site, run by the National Park Service. Longfellow's most famous works (Paul Revere's Ride, The Song of Hiawatha, Evangeline) were written there. The house was previously George Washington's headquarters during the Siege of Boston (1775-1776) — making it one of few American homes with both Revolutionary War and major American literary significance.

Biggest annual event

Patriot's Day Reenactments + Boston Marathon Start

On Patriot's Day (third Monday of April), Lexington and Concord (both in Middlesex) host the largest Revolutionary War reenactments in America — approximately 30,000 people attend the Battle of Lexington (5:30 AM at Lexington Battle Green) and Battle of North Bridge (9 AM at Concord). The Boston Marathon also starts in Hopkinton (Middlesex County) on Patriot's Day morning — drawing 30,000+ runners and 500,000+ spectators along the 26.2-mile route to Boston.

Property Tax in Middlesex County, 2026