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Proposition 2 1/2 contains two limitations on the amount of property taxes a city or town can raise:
The levy limit provisions of Proposition 2 1/2 affect the total amount of taxes to be raised by a city or town. It does not apply to an individual tax bill.
The voters adopted the Classification Amendment to the Massachusetts Constitution in 1978. It allowed cities and towns to categorize real estate into four classes; residential, commercial, industrial and open space, and to tax these classes at different rates.
Proposition 2 1/2 affects the total amount of tax that can be raised. Classification affects which classes of taxpayers will pay what specific share of the total amount of tax.
Proposition 2 1/2 contains several provisions for an increase in the tax levy limit: