How to read a property record card

What each line means, and what it does not tell you.

Map and parcel ID

Each city or town numbers its parcels its own way (map–block–lot, sheet and parcel…). The ID is the one printed on the assessor's maps and tax bill.

Assessed value

The assessor's full and fair cash value as of January 1 before the fiscal year, split into building and land. It is the basis of the tax bill, not a sale price.

Fiscal year

Massachusetts fiscal years run from July 1 to June 30; FY2026 started on July 1, 2025.

Use code

The Department of Revenue property type code: 101 single family, 102 condominium, 104 two-family, 105 three-family, 111–125 apartments, 3xx commercial, 4xx industrial, 9xx exempt.

Last recorded sale

The price and date of the last deed on the assessor file, with the Registry of Deeds book and page. A sale for $1 or a few dollars is a non-market transfer.

Several accounts on one parcel

Condominium units each have their own account and assessment on a shared parcel.

21E site and RTN

A release of oil or hazardous material reported to MassDEP under chapter 21E gets a Release Tracking Number (RTN).

Activity and Use Limitation (AUL)

A deed restriction recorded when contamination was left in place: it limits the uses of the land and binds every later owner.

Zoning

The zoning district written on the assessor file. The town's zoning bylaw and map are the reference.