Many taxing jurisdictions distinguish among the various property types and treat them differently. Common property classifications include: residential, commercial, industrial, and agricultural. A majority of states, some 60 percent, use some kind of classification, but those classifications vary in scope and effective tax burden (i.e., the actual amount of tax paid after credits, deductions and other changes are taken into account.) Classifications are also operationalized differently among states. Some use a set rate for different types of properties and others use a ratio of assessment and market values.

In the wake of the Supreme Court’s decision that racial discrimination in college admissions is unconstitutional, Harvard and other elite colleges and universities have adopted new essay prompts that openly invite applicants to air identity-based grievances in hopes of aiding their admissions chances.

Massachusetts recognizes S Corporations as flow-through entities. However, it levies an additional "stinger" tax on shareholders of these types of entities, depending on their revenue and industry. The state should reform S Corporation tax policy because the current system is uncompetitive and nonneutral. And, in addition to the new surtax on earnings over $1 million, the stinger tax could make business owners consider relocating, which would take revenue and surtax from the state.

Despite long-standing bipartisan agreement that all students need and deserve challenging curricula for educational success, many Boston-area school boards are dismantling advanced math programs in the name of equity and inclusion; such moves only exacerbate educational disparities while ignoring the persisting achievement gaps across racial demographics.

According to both the NAEP U.S. history and civics test results and a national survey emulating a U.S. citizenship test, students and citizens in America are largely lacking the mastery of the subjects. At a time when history and civics education is highly politicized, we must improve their education to ensure future generations of capable citizens.

See how the HDIP affected the state's housing crisis. Housing prices in Gateway Cities, such as Chelsea, Revere, Everett, and Lawrence, are skyrocketing.

The MBTA is recognized as one of the best transit systems in the nation. It's not perfect, however: comparisons to other Massachusetts transit systems can indicate the MBTA's flaws and highlight the regional authorities' strengths.

Learn more about the details of the latest Boston operating budget proposal. Mayor Wu and City Council debate on specifics of the bill, such as cuts to different services vital to the city.

Congress passed the Family and Medical Leave Act in 1993 to ensure citizens’ job security should they need to take an extended leave, but it did not require any replacement wages to be paid for that time period. Then, Massachusetts passed their Paid Family and Medical Leave law in 2018 which set out requirements for employer and employee contributions to a PFML fund so that employees could get paid in addition to keeping their jobs should they need to take leave for certain reasons.

Massachusetts has seen a trend of above average unemployment rates in comparison to other New England states in recent years. This may be attributed to the greater average unemployment benefit payouts, and duration of benefits, which Massachusetts has had.