Abatement Information: Real Estate/Personal Property
Abatement Information
A Real Estate Abatement is a reduction in the tax assessed on your property for the fiscal year. You may apply for a reduction to dispute your valuation or assessment or correct any other billing problem or error that caused your tax bill to be higher than it should be.
Reasons for an Abatement
- Overvaluation - The assessed value is too high compared to the real estate market.
- Disproportionate Assessment - Property is assessed more than assessments of comparable properties.
- Improper Classification - For instance, a property is classified as commercial land when it is residential land.
- Statutory Exemption - The property is exempt from taxation based on use
Applications are available in the Assessor’s office, or you can print the form here:
Who May Apply
An application may be filed by the person to whom the tax has been assessed, or by the person acquiring title after January 1. The abatement procedure is in force only after the "actual" tax bill has been issued.
The application for abatement must be filed (received by the Assessor) no later than thirty (30) days after the date on which the "actual" tax bill was issued. The Assessor cannot extend or waive these deadlines for any reason. If your application is not filed quickly, you lose all rights to a reduction, and the Assessor cannot, by law, grant you one. To be timely filed, your application must be (1) received by the Assessor on or before the filing deadline or (2) mailed by United States Mail, first-class postage prepaid, to the proper address of the Assessor on or before the filing deadline as shown by a postmark made by the United States Postal Service.
The Board of Assessors cannot act on any abatement applications received after this deadline.
Keep in mind when filing for an abatement
- Is your value comparable to similar properties that have recently sold?
- Is your value comparable to the current asking prices of similar homes?
- If you were to sell your property or get an appraisal done, would that opinion of value be similar to your current assessment?
If the answer is yes to these questions, then your assessment appears to be correct.
Remember,
- The appeal is not because you feel your taxes are too high.
- The appeal is not because your percent increase differs from your neighbor’s. (Not everyone’s value changed at the same rate)
- The appeal is not for any incorrect assessments from any other years prior.
You are only appealing the property's assessed value for this specific Fiscal year.
Action by the Board of Assessors
The Board of Assessors has three months from the date of filing to process all abatement applications. You will be informed of the status of the application through the following notices:
- Notice of Approval - The Assessor will abate the amount specified in the notice. If the tax has been paid, the city or town will reimburse the taxpayer.
- Notice of Denial - No abatement will be granted. A denial will be issued in cases where the Assessor has made a decision based on the merits of the abatement application.
- Notice of Deemed Denial - An application is only allowed if the Assessor has decided on an abatement application within three (3) months of its filing date.
Additional Information Requests
The Board of Assessors is authorized by law to request information necessary to determine the property's fair cash value properly. To protect your right to appeal an abatement decision, you must provide all information requested by the Board. Failure to respond to an information request within thirty (30) days of the date of the request will result in a denial of the application and may bar an appeal to the Appellate Tax Board.
Payment of Taxes
The total tax due must be paid by the due date to avoid interest charges. Interest will be expected 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 to maintain the right to appeal an abatement decision of the Assessor. Appeals are made to the Commonwealth of Massachusetts Appellate Tax Board, an independent administrative board under the direction of the Commonwealth. If you don't pay immediately, it's your right to appeal.
Appeal the Assessor’s Decision
Suppose you are dissatisfied with the Assessor's decision or have yet to receive a notice of the Assessor's decision within three (3) months from the date you filed your abatement application. In that case, you may appeal to the Appellate Tax Board (ATB). This state agency hears appeals from taxpayers denied at the local level.
Appeals to the ATB must be filed within three (3) months from the date of the Assessors' decision. If you received no notice of the Assessors' decision, then an appeal may be filed after three (3) months from the date you filed your abatement application. If the tax is over $3,000.00, it must be paid timely without incurring interest to file an appeal with this Board. The ATB is at Government Center, 100 Cambridge Street, Suite 200, Boston, MA 02114. (617-727-3100). Appeal forms may be obtained at the ATB, and there is a filing fee.