Westhampton holds the distinction of having the highest residential property tax rate in Massachusetts for fiscal year 2026 at $20.35 per $1,000 of assessed value, according to the state Department of Revenue's Division of Local Services.

The small Hampshire County town's (1,700 people estimate) rate means a homeowner with a property valued at $300,000 would pay approximately $6,105 annually in property taxes.

At the opposite end of the spectrum, Hancock in Berkshire County boasts the state's lowest rate at just $2.18 per $1,000, more than nine times lower than Westhampton's rate.

Several Berkshire County communities fall in the middle range. Pittsfield's residential rate is $17.50 per $1,000 for fiscal 2026, while North Adams sits at around $15.97.
Longmeadow, which has historically topped the state's rankings, saw its rate drop to $19.32 this year from $21.12 in fiscal 2025.

Property tax rates vary significantly across Massachusetts because they're set locally by each city and town based on property values and municipal budget needs.

Communities with lower property values often need higher tax rates to generate the same revenue as wealthier towns with higher property values.

The median annual property tax payment in Massachusetts is approximately $6,080.

Your annual property tax bill is determined by two factors: your community's tax rate and your home's assessed value. This means a high tax rate doesn't automatically translate to a high tax bill, and vice versa.

For example, a homeowner in Hancock with a $500,000 property would pay approximately $10,900 annually at the town's $2.18 per thousand rate. Meanwhile, a homeowner in Westhampton with a $200,000 property would pay about $4,070 at the state's highest rate of $20.35 per thousand, less than half the Hancock homeowner's bill.

This is why your tax bill can fluctuate significantly from year to year even if your town's rate stays relatively stable. When property values rise due to a hot real estate market, your assessed value increases, and so does your tax bill. Conversely, if your neighborhood's home values decline, your bill may decrease even if the tax rate goes up slightly.

Massachusetts assesses all residential properties annually, with assessors determining fair market value as of January 1 each year.

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