If you feel that your property has been overvalued, disproportionately assessed, incorrectly classified, or is exempt from taxation, you may apply to the Assessors for an abatement.
Abatement applications, which must be filed for each and every tax year being contested, must be filed and received in Assessors Office between the mailing of the third quarter bill and the due date (usually due February 1.**) Your application must be received (or post marked) by close of business on that day. The Assessors cannot act on any abatement applications received after the deadline.
The full tax due must be paid on time to avoid interest charges.
**FISCAL 2018 abatement applications are due by close of business Thursday February 1, 2018.
The Board may ask for additional information from the taxpayer, or may ask to inspect the property. This information will allow the Board to determine the fair market value of the property. To avoid an automatic denial of your application and to retain your right to appeal the Assessors' decision, you must provide all the information requested and allow inspection within 30 days of the date you filed your abatement application. The Assessors have three (3) months to act on your abatement application. Failure to act within this time period is deemed a denial.
APPEAL OF THE ASSESSORS' DECISION
If you are not satisfied with the decision of the Assessors, or if you have not received a notice of the Assessors decision within three (3) months from the date you filed your abatement application, you may appeal to the Appellate Tax Board (ATB), a state agency that hears appeals from taxpayers who have been 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 in order to file an appeal with this Board. The ATB is located on the 3rd Floor of 399 Washington Street, Boston, MA 02108-5292 (617-727-3100). Appeal forms may be obtained at the ATB, there is a filing fee. You can visit the ATB's web site at: http://www.state.ma.us/atb/