Real Estate & Personal Property Abatements
Reasons for Abatement
An abatement is a reduction in the tax assessed on your property for the fiscal year. To dispute your valuation or assessment or to correct any other billing problem or error that caused your tax bill to be higher than it should be, you must apply for an abatement.You may apply for an abatement if your property is:
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- Overvalued (assessed value is more than fair cash value on January 1 for any reason, including clerical and data processing errors or assessment of property that is non-existent or not taxable to you)
- Disproportionately assessed in comparison with other properties
- Classified incorrectly as residential, open space, commercial or industrial real property
- Partially or fully exempt.
Application Period
The application for abatement must be filed (received by the Assessor) after the actual tax bill is issued and no later than thirty (30) days after the date on which the Third Quarter tax bill was mailed, or by February 1 whichever is the later.
Payment of Tax
To avoid interest charges, the full tax due must be paid by the due date. Interest will be due if the payment is received late. If the total tax on real estate is over $3,000,the tax must be paid by the date due in order to maintain the right to appeal an abatement decision of the Assessing Department. Appeals are made to the Commonwealth of Massachusetts Appellate Tax Board, an independent administrative board under the direction of the Commonwealth. Failure to pay in a timely manner jeopardizes your right to appeal.
Action by the Board of Assessors
The Assessor’s Office attempts to process all abatement applications within 3 months of filing. You will be informed of the status of the application through the following notices:
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- Notice of Approval – The Board of Assessors will abate the amount specified in the notice. If the tax has been paid, the Town will reimburse the taxpayer.
- Notice of Denial – No abatement will be granted. A denial will be issued in cases where the Board of Assessors has made a decision based on the merits of the abatement application; or for reasons of inaction, in cases where the department has not made a decision on an abatement application, within 3 months of its filing date.
Appeals
If you are dissatisfied with the decision of the Board of Assessors, you may file an appeal to the Appellate Tax Board.
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- Address: 339 Washington Street, Boston, MA, 02108
- Phone: (617)-727-3100
