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. 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 may apply for an abatement.
Reasons for an Abatement
- Overvaluation - The assessed value is too high compared to the actual real estate market.
- Disproportionate Assessment - Property is assessed in excess of assessments of comparable properties.
- Improper Classification - For instance, a property is classified as commercial land when it is actually 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
- As a rule, 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. These deadlines cannot be extended or waived by the Assessor for any reason. If your application is not timely filed, you lose all rights to an abatement 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 current asking prices of similar homes?
- If you were to sell your property or get an appraisal done on your property, 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 is different 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 assessed value of the property 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 taxpayer will be reimbursed by the City.
- 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 deemed denied if the Assessor has not made a decision 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 that is necessary to properly determine the fair cash value of the property. To preserve 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
- 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 Assessor. 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.
Appeal the Assessor’s 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 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.