Real Estate & Personal Property
Reasons for an Abatement
- Disproportionate Assessment (pertains to entire property classes, not individual unit or development)
- Improper Classification
All property is valued as of January 1st preceding the start of the fiscal year.
Who May Apply
As a general rule, an application must be filed by the person to whom the tax has been assessed.
Application forms are available online by clicking the above links or at the Board of Assessors Office located at:
15 Summer Street
The office hours are Monday, Wednesday and Thursday 8 am to 4 pm, Tuesday 8 am to 7 pm, and Friday 8 am to noon.
The application for abatement may be filed after the third quarter tax bill has been mailed. The application must be filed with the Board of Assessors prior to the close of business on February 1st. No abatement can be granted unless the application is filed on time.
Payment of Tax
You must pay the amount of tax indicated on the bill on or before February 1st. Interest will be due if the payment is received late. Failure to pay the tax in a timely manner jeopardizes your right to appeal.
If the total tax on real estate is over $3,000, the tax must be paid before interest accrues in order to maintain the right to appeal a decision (of the Board of Assessors) to the Commonwealth of Massachusetts Appellate Tax Board (ATB). The ATB is an independent administrative board, under the direction of the state government.
Failure to pay the tax in a timely manner jeopardizes your right to appeal.
There are procedures available through the Appellate Tax Board, which may allow a taxpayer to extend the time for payment of the balance of the tax due. There is also an alternative, the three year average method of payment. A taxpayer should seek professional advice before utilizing these alternatives. The use of these alternatives does not halt the tax collection process. Any unpaid balance will accrue interest and fees.
Additional Information Request
The Board of Assessors is authorized by law to request information that is necessary if they are 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 of Assessors. Failure to respond to an information request, within 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.