Massachusetts Proposition 2½ limits:

Sales tax is not limited by Proposition 2½. This law specifically addresses property tax levies, not sales tax. Massachusetts does have a sales tax, but it's not subject to the 2.5% cap. Proposition 2½ was designed to control property tax revenue growth for municipalities, not to regulate sales tax rates or collections.

Income tax is not affected by Proposition 2½. This law exclusively limits property tax increases, not income tax rates or collections. Massachusetts collects state income tax, but Proposition 2½ only restricts how much municipalities can increase their property tax levy annually, with the 2.5% plus new growth formula.

Transfer tax is not limited by Proposition 2½. This law specifically restricts property tax levy increases, not transfer taxes. Massachusetts does have real estate transfer taxes, but they're not subject to the 2.5% cap. Proposition 2½ only applies to annual property tax levies imposed by municipalities.