This document shows tax rates for commercial and residential real estate as well as water and sewer rates per 100 cubic feet in several Massachusetts and Rhode Island cities. Fall River and New Bedford have the lowest commercial and residential real estate tax rates in Massachusetts, while Boston and Providence have higher rates. Providence has the highest residential real estate tax rates, with owner-occupied properties taxed at $19.25 per $1,000 and non-owner occupied at $33.75 per $1,000.