US lawMassachusettsRegulations950 CMR — Office of the Secretary of the Commonwealth950 CMR 72.00 — Special property tax assessment for substantial rehabilitation of certain properties included in the state register of historic places72.03950 CMR 72.03ScopeYear: 2026Length: 27 wordsOfficial source The special property tax assessment for substantial rehabilitation of owner-occupied residential properties listed in the State Register shall apply to the buildings or structures that are rehabilitated.Previous950 CMR 72.02Next950 CMR 72.04