# Mass. Gen. Laws ch. 59, sec. 3B: Real estate acquired by eminent domain; exceptions

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3B

## Section

- **Citation:** Mass. Gen. Laws ch. 59, sec. 3B
- **Heading:** Real estate acquired by eminent domain; exceptions
- **Jurisdiction:** Massachusetts
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MA Code / Part I / Title IX / Chapter 59 / Section 3B

## Text

Section 3B. All interests in real estate situated within the commonwealth heretofore or hereafter acquired by any corporation by eminent domain and all such interests in real estate heretofore or hereafter purchased by any corporation when it could have been acquired by eminent domain shall, unless expressly exempt by the charter of such corporation or by statute, be taxed to such corporation. This section shall not apply to real estate of the commonwealth or of any of its political subdivisions; nor shall it apply to real estate of a railroad corporation, which shall continue to be governed by section eighty-seven of chapter one hundred and sixty and any other provisions of law applicable thereto.

Section 3B. All interests in real estate situated within the commonwealth heretofore or hereafter acquired by any corporation by eminent domain and all such interests in real estate heretofore or hereafter purchased by any corporation when it could have been acquired by eminent domain shall, unless expressly exempt by the charter of such corporation or by statute, be taxed to such corporation. This section shall not apply to real estate of the commonwealth or of any of its political subdivisions; nor shall it apply to real estate of a railroad corporation, which shall continue to be governed by section eighty-seven of chapter one hundred and sixty and any other provisions of law applicable thereto.

## Nearby sections

- [Mass. Gen. Laws ch. 59, sec. 2 Property subject to taxation; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2.md)
- [Mass. Gen. Laws ch. 59, sec. 2A Real property; mortgages; classifications](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2A.md)
- [Mass. Gen. Laws ch. 59, sec. 2B Certain types of interest or ownership taxable; liens; public purposes](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2B.md)
- [Mass. Gen. Laws ch. 59, sec. 2C Real estate sold by governmental or exempt entities; pro rata taxation; computation; collection remedies](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2C.md)
- [Mass. Gen. Laws ch. 59, sec. 2D Taxation of improved real estate based on value at issuance of occupancy permit; pro rata](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S2D.md)
- [Mass. Gen. Laws ch. 59, sec. 3B Real estate acquired by eminent domain; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3B.md)
- [Mass. Gen. Laws ch. 59, sec. 3C Pipe lines](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3C.md)
- [Mass. Gen. Laws ch. 59, sec. 3E Real estate owned by the United States and leased to private interests; enforcement by lien or sale; collection remedies](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3E.md)
- [Mass. Gen. Laws ch. 59, sec. 3F Child care facilities; classification as property used for human habitation](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3F.md)
- [Mass. Gen. Laws ch. 59, sec. 4 Property taxable as personal estate](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S4.md)
- [Mass. Gen. Laws ch. 59, sec. 5 Property; exemptions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5.md)
- [Mass. Gen. Laws ch. 59, sec. 5B Appeals; eligibility for exemption under Sec. 5, third clause; corporations or trusts](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5B.md)
- [Mass. Gen. Laws ch. 59, sec. 5C Exemptions for residential real property in cities or towns assessing at full and fair cash valuation](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5C.md)
- [Mass. Gen. Laws ch. 59, sec. 5D Property held by city, town or district in another city or town for water supply, etc.; purposes; tax liability; stumpage fees](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S5D.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TIX_C59_S3B. Check the current official text before relying on it. Not legal advice.