UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-Q

QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED
MANAGEMENT INVESTMENT COMPANY

Investment Company Act file number: (811-04518)

Exact name of registrant as specified in charter: Putnam Massachusetts Tax Exempt Income Fund

Address of principal executive offices: One Post Office Square, Boston, Massachusetts 02109

Name and address of agent for service: Robert T. Burns, Vice President
One Post Office Square
Boston, Massachusetts 02109

Copy to:         Bryan Chegwidden, Esq.
Ropes & Gray LLP
1211 Avenue of the Americas
New York, New York 10036

Registrant's telephone number, including area code: (617) 292-1000

Date of fiscal year end: May 31, 2016

Date of reporting period: February 29, 2016

Item 1. Schedule of Investments:

Putnam Massachusetts Tax Exempt Income Fund
The fund's portfolio
2/29/16 (Unaudited)
Key to holding's abbreviations
AGC — Assured Guaranty Corp.
AGM — Assured Guaranty Municipal Corporation
AMBAC — AMBAC Indemnity Corporation
FGIC — Financial Guaranty Insurance Company
FRB — Floating Rate Bonds: the rate shown is the current interest rate at the close of the reporting period
G.O. Bonds — General Obligation Bonds
NATL — National Public Finance Guarantee Corp.
SGI — Syncora Guarantee, Inc.
U.S. Govt. Coll. — U.S. Government Collateralized
VRDN — Variable Rate Demand Notes, which are floating-rate securities with long-term maturities that carry coupons that reset and are payable upon demand either daily, weekly or monthly. The rate shown is the current interest rate at the close of the reporting period.
MUNICIPAL BONDS AND NOTES (99.5%)(a)
	Rating(RAT)	Principal amount	Value
California (0.8%)
CA State G.O. Bonds, 5s, 2/1/38	Aa3	$1,500,000	$1,743,855
CA State Poll. Control Fin. Auth. Solid Waste Disp. 144A Mandatory Put Bonds (5/2/16) (Republic Svcs., Inc.), Ser. A, 0.65s, 8/1/23	A-2	900,000	899,973
			2,643,828
Guam (1.4%)
Territory of GU, Rev. Bonds, Ser. A, 5 3/8s, 12/1/24	BBB+	1,000,000	1,128,090
Territory of GU, Bus. Privilege Tax Rev. Bonds, Ser. A, 5s, 1/1/31	A	1,650,000	1,843,875
Territory of GU, Govt. Wtr. Wks. Auth. Wtr. & Waste Wtr. Syst. Rev. Bonds, 5 5/8s, 7/1/40	A-	600,000	664,500
Territory of GU, Pwr. Auth. Rev. Bonds, Ser. A
5 1/2s, 10/1/40	Baa2	500,000	554,295
5s, 10/1/34	Baa2	200,000	222,450
			4,413,210
Indiana (1.0%)
IN State Fin. Auth. Econ. Dev. Mandatory Put Bonds (6/1/16) (Republic Svcs., Inc.)
0.7s, 12/1/37	A-2	3,000,000	3,000,000
Ser. A, 0.7s, 5/1/34	A-2	300,000	300,000
			3,300,000
Massachusetts (92.1%)
Hampden & Wilbraham, Regl. School Dist. G.O. Bonds, 5s, 2/15/41	Aa3	2,000,000	2,190,400
Holyoke G.O. Bonds, 5s, 9/1/29	Aa2	770,000	933,525
Lowell, G.O. Bonds, Ser. A, SGI, 5s, 9/15/22 (Prerefunded 9/15/16)	Aa2	1,750,000	1,793,418
MA Bay Trans. Auth. Sales Tax Rev. Bonds
Ser. C, 5 1/2s, 7/1/24	AA+	1,500,000	1,943,535
Ser. C, 5 1/2s, 7/1/16	AA+	2,855,000	2,905,020
Ser. C, U.S. Govt. Coll., 5 1/2s, 7/1/16 (Escrowed to maturity)	AAA/P	120,000	122,046
Ser. C, 5 1/4s, 7/1/23	AA+	1,335,000	1,688,561
Ser. A, 5 1/4s, 7/1/21	AA+	2,000,000	2,434,100
Ser. A, 5s, 7/1/31	AA+	3,390,000	4,398,017
Ser. B, 5s, 7/1/19	AA+	1,500,000	1,708,590
MA State G.O. Bonds
Ser. C, AMBAC, 5s, 8/1/37 (Prerefunded 8/1/17)	Aa1	2,000,000	2,125,220
(Construction Loan), Ser. A, 5s, 8/1/27 (Prerefunded 8/1/18)	Aa1	2,000,000	2,208,800
Ser. D, 5s, 10/1/26	Aa1	2,000,000	2,399,260
Ser. A, 5s, 5/1/23	Aa1	3,000,000	3,717,240
Ser. A, 5s, 5/1/22	Aa1	2,500,000	3,050,900
MA State Rev. Bonds, 5s, 6/15/22	AAA	2,000,000	2,464,060
MA State VRDN (Construction Loan), Ser. A, 0.01s, 3/1/26	VMIG1	3,740,000	3,740,000
MA State Clean Energy Cooperative Corp. Rev. Bonds (Muni. Ltg. Plant Coop.)
5s, 7/1/32	A1	1,000,000	1,171,520
5s, 7/1/28	A1	1,500,000	1,789,485
MA State College Bldg. Auth. Rev. Bonds
Ser. B, SGI, 5 1/2s, 5/1/28	Aa2	3,000,000	3,733,620
Ser. B, 5s, 5/1/43	Aa2	3,100,000	3,470,326
(Green Bond), 5s, 5/1/39	Aa2	1,500,000	1,735,665
Ser. B, 5s, 5/1/37	Aa2	1,500,000	1,711,005
Ser. A, 5s, 5/1/36	Aa2	2,850,000	3,291,380
Ser. A, AGC, 5s, 5/1/28 (Prerefunded 5/1/18)	Aa2	2,270,000	2,481,541
MA State Dept. Trans. Rev. Bonds (Metro Hwy. Syst.), Ser. B
5s, 1/1/37	A+	2,250,000	2,508,053
5s, 1/1/32	A+	2,775,000	3,126,093
MA State Dev. Fin. Agcy. Rev. Bonds
(Sabis Intl.), Ser. A, 8s, 4/15/39 (Prerefunded 10/15/19)	BBB	775,000	969,727
(Tufts Med. Ctr.), Ser. I, 7 1/4s, 1/1/32	BBB	2,000,000	2,416,260
(Linden Ponds, Inc. Fac.), Ser. A-1, 6 1/4s, 11/15/46	B-/P	547,179	532,208
(Loomis Cmntys.), Ser. A, 6s, 1/1/33	BBB-	300,000	337,905
(WGBH Edl. Foundation), Ser. A, AMBAC, 5 3/4s, 1/1/42	A	5,000,000	6,388,150
(Milford Regl. Med. Ctr.), Ser. F, 5 5/8s, 7/15/36	Baa3	500,000	550,705
(Linden Ponds, Inc. Fac.), Ser. A-2, 5 1/2s, 11/15/46	B-/P	94,100	81,645
(Emerson College), Ser. A, 5 1/2s, 1/1/30	Baa1	900,000	1,041,048
(Berklee College of Music), 5 1/4s, 10/1/41	A2	1,500,000	1,710,135
(New England Conservatory of Music), U.S. Govt. Coll., 5 1/4s, 7/1/38 (Prerefunded 7/1/18)	AAA/P	3,000,000	3,313,110
(Simmons College), Ser. H, SGI, 5 1/4s, 10/1/33	Baa1	2,000,000	2,377,860
(Lesley U.), Ser. B-1, AGM, 5 1/4s, 7/1/33	AA	2,000,000	2,335,700
(Wheelock College), Ser. C, 5 1/4s, 10/1/29	BBB	2,400,000	2,490,456
(Carleton-Willard Village), 5 1/4s, 12/1/25	A-	700,000	771,540
(Suffolk U.), 5 1/8s, 7/1/40	Baa2	1,500,000	1,593,315
(Partners Healthcare Syst.), Ser. Q, 5s, 7/1/41	Aa3	2,000,000	2,318,220
(Dexter Southfield), 5s, 5/1/41	BBB+	2,000,000	2,218,420
(Bentley U.), 5s, 7/1/40(FWC)	A3	1,250,000	1,448,663
(Emerson College), Ser. A, 5s, 1/1/40	Baa1	3,400,000	3,646,568
(Brandeis U.), Ser. N, 5s, 10/1/39	A1	450,000	488,718
(Franklin W. Olin College), Ser. E, 5s, 11/1/38	A+	1,000,000	1,155,190
(Tufts U.), Ser. Q, 5s, 8/15/38	Aa2	500,000	594,885
(Boston College), Ser. P, 5s, 7/1/38	Aa3	2,000,000	2,098,700
(Lowell Gen. Hosp.), Ser. G, 5s, 7/1/37	BBB	1,630,000	1,758,330
(MCPHS U.), Ser. H, 5s, 7/1/37	AA-	450,000	527,531
(Brandeis U.), Ser. 0-1, 5s, 10/1/35	A1	1,000,000	1,117,390
(Baystate Med. Oblig. Group), Ser. N, 5s, 7/1/34	A+	1,000,000	1,140,840
(Intl. Charter School), 5s, 4/15/33	BBB	750,000	838,380
(MCPHS U.), Ser. H, 5s, 7/1/32	AA-	300,000	353,301
(Northeastern U.), 5s, 10/1/31	A2	500,000	579,650
(Berkshire Retirement Cmnty. of Lenox), 5s, 7/1/31	A-/F	1,000,000	1,129,490
(MA College Pharmacy Allied), Ser. E, AGC, 5s, 7/1/31 (Prerefunded 7/1/17)	AA	2,000,000	2,118,120
(Partners Hlth. Care Syst.), Ser. L, 5s, 7/1/31	Aa3	4,495,000	5,136,481
(Boston U.), Ser. V-1, 5s, 10/1/29	A1	2,000,000	2,258,600
(Boston College), Ser. Q-1, 5s, 7/1/29	Aa3	1,050,000	1,185,272
(Mount Holyoke College), 5s, 7/1/28	Aa3	3,000,000	3,274,650
(Dexter Southfield), 5s, 5/1/26	BBB+	740,000	871,372
(Holy Cross College), Ser. B, 5s, 9/1/25	Aa3	1,500,000	1,653,315
(MA College of Pharmacy & Allied Hlth. Science), Ser. F, 5s, 7/1/25	AA-	650,000	779,831
(Babson College), Ser. A, 5s, 10/1/24	A2	250,000	308,400
(Lahey Clinic Oblig. Group), Ser. F, 5s, 8/15/24	A+	250,000	305,865
(CareGroup), Ser. H-1, 5s, 7/1/24	A3	3,000,000	3,600,540
(Babson College), Ser. A, 5s, 10/1/23	A2	300,000	367,002
(MA College of Pharmacy & Allied Hlth. Science), Ser. F, 5s, 7/1/23	AA-	125,000	151,959
(First Mtge. - Orchard Cove), 5s, 10/1/19	BB/P	550,000	567,589
(First Mtge. - Orchard Cove), 5s, 10/1/18	BB/P	515,000	532,196
(Linden Ponds, Inc. Fac.), Ser. B, zero %, 11/15/56	B-/P	468,041	3,304
(WGBH Edl. Foundation), Ser. B, AGC, zero %, 1/1/29	AA	2,000,000	1,405,300
(WGBH Edl. Foundation), Ser. B, AGC, zero %, 1/1/28	AA	2,000,000	1,459,760
MA State Dev. Fin. Agcy. Solid Waste Disp. FRB (Dominion Energy Brayton Point)
Ser. 1, U.S. Govt. Coll., 5 3/4s, 12/1/42 (Prerefunded 5/1/19)	Baa2	1,700,000	1,960,406
U.S. Govt. Coll., 5s, 2/1/36 (Prerefunded 8/1/16)	Baa2	1,000,000	1,018,490
MA State Edl. Fin. Auth. Rev. Bonds
Ser. B, 5.7s, 1/1/31	AA	1,200,000	1,299,156
Ser. J, 5 5/8s, 7/1/28	AA	720,000	803,750
(Ed. Loan - Issue 1), 5s, 1/1/27	AA	2,750,000	3,127,933
(Ed. Loan - Issue 1), 4 3/8s, 1/1/32	AA	1,225,000	1,289,570
MA State Hlth. & Edl. Fac. Auth. Rev. Bonds
(Quincy Med. Ctr.), Ser. A, 6 1/2s, 1/15/38 (In default)(NON)	D/P	194,574	19
(Harvard U.), Ser. N, 6 1/4s, 4/1/20	Aaa	3,000,000	3,647,910
(Suffolk U.), Ser. A, U.S. Govt. Coll., 5 3/4s, 7/1/39 (Prerefunded 7/1/19)	Baa2	3,000,000	3,361,380
(Springfield College), 5 5/8s, 10/15/40	Baa1	2,000,000	2,219,180
(Harvard U.), Ser. A, 5 1/2s, 11/15/36	Aaa	2,185,000	2,463,740
(Care Group), Ser. B-1, NATL, 5 3/8s, 2/1/27	AA-	1,030,000	1,128,787
(Lesley U.), Ser. A, AGC, 5 1/4s, 7/1/39	AA	1,000,000	1,114,020
(Winchester Hosp.), 5 1/4s, 7/1/38	A	2,225,000	2,475,402
(Lahey Clinic Med. Ctr.), Ser. D, 5 1/4s, 8/15/28 (Prerefunded 8/15/17)	A+	3,000,000	3,203,790
(Dana-Farber Cancer Inst.), Ser. K, 5 1/4s, 12/1/27	A1	1,500,000	1,675,605
(MA Inst. of Tech.), Ser. I-1, 5.2s, 1/1/28	Aaa	5,000,000	6,640,450
(Care Group), Ser. E-1, 5 1/8s, 7/1/38	A3	1,000,000	1,064,340
(Fisher College), Ser. A, 5 1/8s, 4/1/37	BBB-	755,000	767,843
(Lowell Gen. Hosp.), Ser. C, 5 1/8s, 7/1/35	BBB	725,000	771,596
(Wheaton Coll.), Ser. F, 5s, 1/1/41	A2	2,000,000	2,185,200
(Partners Hlth. Care Syst.), Ser. J-1, 5s, 7/1/39	Aa3	1,500,000	1,657,410
(Southcoast Hlth. Oblig.), Ser. D, 5s, 7/1/39	A3	1,500,000	1,605,090
(Harvard U.), Ser. B, 5s, 10/1/38	Aaa	500,000	532,610
(MA Inst. of Tech.), Ser. A, 5s, 7/1/38 (Prerefunded 7/1/17)	Aaa	2,250,000	2,384,438
(Berklee College of Music), Ser. A, 5s, 10/1/37	A2	2,750,000	2,904,798
(Milford Regl. Med.), Ser. E, 5s, 7/15/37	Baa3	850,000	875,917
(Sterling & Francine Clark), Ser. A, 5s, 7/1/36 (Prerefunded 7/1/16)	AA	1,000,000	1,015,250
(Northeastern U.), Ser. A, 5s, 10/1/35	A2	300,000	340,728
(Northeastern U.), Ser. T-1, 5s, 10/1/30	A2	1,000,000	1,165,920
(Northeastern U.), Ser. T-2, 5s, 10/1/30	A2	2,000,000	2,331,840
(Care Group), Ser. E-1, 5s, 7/1/28	A3	1,730,000	1,868,383
(Northeastern U.), Ser. R, 5s, 10/1/26	A2	1,165,000	1,286,743
(Worcester City Campus Corp.), Ser. E, FGIC, NATL, 5s, 10/1/26 (Prerefunded 10/1/16)	AA-	2,000,000	2,053,160
(Milford Regl. Med.), Ser. E, 5s, 7/15/22	Baa3	1,800,000	1,878,192
(Fisher College), Ser. A, 5s, 4/1/22	BBB-	1,110,000	1,142,900
MA State Hlth. & Edl. Fac. Auth. VRDN
(Harvard U.), Ser. R, 0.01s, 11/1/49	VMIG1	2,300,000	2,300,000
(Baystate Med. Ctr.), Ser. J-2, 0.01s, 7/1/44	VMIG1	800,000	800,000
(Tufts U.), Ser. N-2, 0.01s, 8/15/34	VMIG1	2,200,000	2,200,000
MA State Hsg. Fin. Agcy. FRB (Single Fam. Hsg.), Ser. 126, 4.7s, 6/1/38	Aa2	845,000	845,837
MA State Hsg. Fin. Agcy. Rev. Bonds
Ser. C, 5.35s, 12/1/42	Aa3	1,500,000	1,577,040
Ser. A, 5.1s, 12/1/30	Aa3	1,475,000	1,549,266
Ser. D, 5.05s, 6/1/40	Aa3	1,550,000	1,607,087
Ser. 157, 4.35s, 12/1/27	Aa2	110,000	114,764
Ser. 171, 4s, 12/1/44	Aa2	720,000	773,712
Ser. SF-169, 4s, 12/1/44	Aa2	1,635,000	1,742,501
Ser. 160, 3 3/4s, 6/1/34	Aa2	455,000	459,832
(Single Fam.), Ser. 178, 3 1/2s, 6/1/42	Aa2	1,445,000	1,532,914
Ser. A, 3 1/2s, 12/1/31	Aa3	2,000,000	2,016,700
Ser. A, 3 1/4s, 12/1/27	Aa3	1,870,000	1,899,471
MA State Port Auth. Rev. Bonds
Ser. A, 5s, 7/1/34	Aa2	3,500,000	4,041,590
Ser. A, 5s, 7/1/33	Aa2	775,000	926,737
Ser. A, 5s, 7/1/32	Aa2	755,000	906,974
Ser. C, AGM, 5s, 7/1/27	Aa2	5,000,000	5,277,450
MA State Port Auth. Special Fac. Rev. Bonds
(Conrac), Ser. A, 5 1/8s, 7/1/41	A	1,765,000	1,931,051
(BOSFUEL), FGIC, NATL, 5s, 7/1/27	AA-	2,500,000	2,624,725
MA State School Bldg. Auth. Dedicated Sales Tax Rev. Bonds, Ser. A, 5s, 11/15/42	AA+	2,000,000	2,345,440
MA State School Bldg. Auth. Sales Tax Rev. Bonds
Ser. A, 5s, 5/15/43	AA+	915,000	1,051,829
Ser. B, 5s, 10/15/41	AA+	3,500,000	4,087,545
Ser. B, 5s, 10/15/35	AA+	1,000,000	1,178,980
MA State Trans. Fund Rev. Bonds
(Rail Enhancement Program), Ser. A, 5s, 6/1/45	Aaa	3,000,000	3,504,870
(Accelerated Bridge Program), Ser. A, 5s, 6/1/44	Aaa	4,000,000	4,640,480
(Accelerated Bridge Program), 5s, 6/1/43	Aaa	2,100,000	2,398,620
MA State Wtr. Poll. Abatement Trust Rev. Bonds
Ser. 14, 5s, 8/1/32	Aaa	4,000,000	4,515,080
Ser. 13, 5s, 8/1/26 (Prerefunded 8/1/17)	Aaa	1,000,000	1,063,340
MA State Wtr. Resource Auth. Rev. Bonds
Ser. A, 6 1/2s, 7/15/19 (Escrowed to maturity)	Aa1	3,175,000	3,446,304
Ser. C, 5 1/4s, 8/1/42	Aa1	3,500,000	4,066,930
Ser. A, NATL, 5s, 8/1/29	Aa1	3,025,000	3,202,900
Ser. A, U.S. Govt. Coll., NATL, 5s, 8/1/29 (Prerefunded 8/1/17)	Aa1	200,000	212,522
Ser. B, AMBAC, 5s, 8/1/26	Aa1	2,000,000	2,210,840
Metro. Boston, Trans. Pkg. Corp. Rev. Bonds, 5 1/4s, 7/1/36	A1	1,500,000	1,765,080
Milford, G.O. Bonds, AGM, 5 1/8s, 12/15/24	Aa2	2,475,000	2,672,406
North Reading, G.O. Bonds, 5s, 5/15/35	Aa2	3,750,000	4,341,188
U. of MA Bldg. Auth. Rev. Bonds, Ser. 2, 5s, 11/1/39	Aa2	2,500,000	2,889,525
Worcester, G.O. Bonds (Muni. Purpose Loan), 4s, 11/1/23	Aa3	3,050,000	3,391,997
			292,520,449
Mississippi (0.5%)
Jackson Cnty., Port Fac. VRDN (Chevron USA, Inc.), 0.01s, 6/1/23	P-1	1,700,000	1,700,000
			1,700,000
Missouri (0.6%)
MO State Hlth. & Edl. Fac. Auth. VRDN (WA U. (The)), Ser. C, 0.01s, 9/1/30	VMIG1	2,000,000	2,000,000
			2,000,000
Ohio (0.4%)
OH State Air Quality Dev. Auth., Poll. Control Mandatory Put Bonds (5/1/20) (FirstEnergy Nuclear), Ser. C, 3.95s, 11/1/32	Baa3	300,000	310,110
Warren Cnty., Hlth. Care Fac. Rev. Bonds (Otterbein Homes Oblig. Group), 5s, 7/1/32	A	750,000	855,630
			1,165,740
Oklahoma (1.0%)
OK State Tpk. Auth. VRDN, Ser. F, 0.01s, 1/1/28	VMIG1	3,000,000	3,000,000
			3,000,000
Puerto Rico (1.2%)
Children's Trust Fund Tobacco Settlement (The) Rev. Bonds
5 1/2s, 5/15/39	BBB-	1,800,000	1,813,914
5 3/8s, 5/15/33	BBB	1,515,000	1,547,285
Cmnwlth. of PR, G.O. Bonds, Ser. A, 5 1/8s, 7/1/37	Caa3	500,000	312,500
			3,673,699
Virgin Islands (0.5%)
VI Pub. Fin. Auth. Rev. Bonds, Ser. A
6s, 10/1/39	Baa3	600,000	663,408
5s, 10/1/25	Baa2	850,000	944,607
			1,608,015
TOTAL INVESTMENTS
Total investments (cost $292,510,157)(b)			$316,024,941

	Notes to the fund's portfolio
	Unless noted otherwise, the notes to the fund's portfolio are for the close of the fund's reporting period, which ran from June 1, 2015 through February 29, 2016 (the reporting period). Within the following notes to the portfolio, references to "ASC 820" represent Accounting Standards Codification 820 Fair Value Measurements and Disclosures, references to "Putnam Management" represent Putnam Investment Management, LLC, the fund's manager, an indirect wholly-owned subsidiary of Putnam Investments, LLC and references to "OTC", if any, represent over-the-counter.
(a)	Percentages indicated are based on net assets of $317,522,389.
(RAT)	The Moody's, Standard & Poor's or Fitch ratings indicated are believed to be the most recent ratings available at the close of the reporting period for the securities listed. Ratings are generally ascribed to securities at the time of issuance. While the agencies may from time to time revise such ratings, they undertake no obligation to do so, and the ratings do not necessarily represent what the agencies would ascribe to these securities at the close of the reporting period. Securities rated by Putnam are indicated by "/P." Securities rated by Fitch are indicated by "/F." If a security is insured, it will usually be rated by the ratings organizations based on the financial strength of the insurer. For further details regarding security ratings, please see the Statement of Additional Information.
(b)	The aggregate identified cost on a tax basis is $292,426,405, resulting in gross unrealized appreciation and depreciation of $24,279,400 and $680,864, respectively, or net unrealized appreciation of $23,598,536.
(NON)	This security is non-income-producing.
(FWC)	Forward commitment, in part or in entirety.
	144A after the name of an issuer represents securities exempt from registration under Rule 144A under the Securities Act of 1933, as amended. These securities may be resold in transactions exempt from registration, normally to qualified institutional buyers.
	On Mandatory Put Bonds, the rates shown are the current interest rates at the close of the reporting period and the dates shown represent the next mandatory put dates.
	The dates shown parenthetically on prerefunded bonds represent the next prerefunding dates.
	The dates shown on debt obligations are the original maturity dates.
	The fund had the following sector concentrations greater than 10% at the close of the reporting period (as a percentage of net assets):
	Education	28.2%
	Health care	11.9
	Tax bonds	11.1
	Prefunded	11.0
	Security valuation: Portfolio securities and other investments are valued using policies and procedures adopted by the Board of Trustees. The Trustees have formed a Pricing Committee to oversee the implementation of these procedures and have delegated responsibility for valuing the fund's assets in accordance with these procedures to Putnam Management. Putnam Management has established an internal Valuation Committee that is responsible for making fair value determinations, evaluating the effectiveness of the pricing policies of the fund and reporting to the Pricing Committee.
	Tax-exempt bonds and notes are generally valued on the basis of valuations provided by an independent pricing service approved by the Trustees. Such services use information with respect to transactions in bonds, quotations from bond dealers, market transactions in comparable securities and various relationships between securities in determining value. These securities will generally be categorized as Level 2.
	Certain investments, including certain restricted and illiquid securities and derivatives are also valued at fair value following procedures approved by the Trustees. To assess the continuing appropriateness of fair valuations, the Valuation Committee reviews and affirms the reasonableness of such valuations on a regular basis after considering all relevant information that is reasonably available. Such valuations and procedures are reviewed periodically by the Trustees. These valuations consider such factors as significant market or specific security events such as interest rate or credit quality changes, various relationships with other securities, discount rates, U.S. Treasury, U.S. swap and credit yields, index levels, convexity exposures, recovery rates, sales and other multiples and resale restrictions. These securities are classified as Level 2 or as Level 3 depending on the priority of the significant inputs. The fair value of securities is generally determined as the amount that the fund could reasonably expect to realize from an orderly disposition of such securities over a reasonable period of time. By its nature, a fair value price is a good faith estimate of the value of a security in a current sale and does not reflect an actual market price, which may be different by a material amount.

ASC 820 establishes a three-level hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of the fund's investments. The three levels are defined as follows:
Level 1: Valuations based on quoted prices for identical securities in active markets.
Level 2: Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly.
Level 3: Valuations based on inputs that are unobservable and significant to the fair value measurement.
The following is a summary of the inputs used to value the fund's net assets as of the close of the reporting period:
		Valuation inputs
Investments in securities:	Level 1	Level 2	Level 3
Municipal bonds and notes	$—	$316,024,922	$19
Totals by level	$—	$316,024,922	$19
During the reporting period, transfers within the fair value hierarchy, if any, did not represent, in the aggregate, more than 1% of the fund's net assets measured as of the end of the period. Transfers are accounted for using the end of period pricing valuation method.
At the start and close of the reporting period, Level 3 investments in securities represented less than 1% of the fund's net assets and were not considered a significant portion of the fund's portfolio.
For additional information regarding the fund please see the fund's most recent annual or semiannual shareholder report filed on the Securities and Exchange Commission's Web site, www.sec.gov, or visit Putnam's Individual Investor Web site at www.putnaminvestments.com

Item 2. Controls and Procedures:

(a) The registrant's principal executive officer and principal financial officer have concluded, based on their evaluation of the effectiveness of the design and operation of the registrant's disclosure controls and procedures as of a date within 90 days of the filing date of this report, that the design and operation of such procedures are generally effective to provide reasonable assurance that information required to be disclosed by the registrant in this report is recorded, processed, summarized and reported within the time periods specified in the Commission's rules and forms.

(b) Changes in internal control over financial reporting: Not applicable

Item 3. Exhibits:

Separate certifications for the principal executive officer and principal financial officer of the registrant as required by Rule 30a-2(a) under the Investment Company Act of 1940, as amended, are filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Putnam Massachusetts Tax Exempt Income Fund

By (Signature and Title):

/s/ Janet C. Smith
Janet C. Smith
Principal Accounting Officer
Date: April 28, 2016

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By (Signature and Title):

/s/ Jonathan S. Horwitz
Jonathan S. Horwitz
Principal Executive Officer
Date: April 28, 2016

By (Signature and Title):

/s/ Steven D. Krichmar
Steven D. Krichmar
Principal Financial Officer
Date: April 28, 2016