Abatements & Appeals
When and How to Apply
If you feel that your property has been overvalued, disproportionately assessed, incorrectly classified, or is exempt from taxation, you may submit an abatement application along with an additional information request form (Form 61A) found in the Forms Section.
Abatement applications, which must be filed for each property in each fiscal year being contested, must be filed and received in the Assessor's Department after the 3rd quarter tax bills have been mailed and no later than February 1, 2018. The abatement process is defined in M.G.L. Chapter 59,§§59-63.
Upon receipt of an abatement application, the assessor will mail out to applicants, an information request (Form 61A) which will assist them in determining the fair cash value of the property. To avoid a denial of your application and to retain your right to appeal the assessor's decision, you must provide the requested information within 30 days. The assessors have 3 months to act on your abatement application or the application becomes deemed denied. The 61A forms are also available on this site in the forms section. Please print and complete the appropriate form for your property type. For all apartment, commercial, and mixed-use property please complete an income statement and an expense form.
Appeal of the Assessor's Decision
If you are not satisfied with the action of the assessor, you can appeal the assessors decision to the state Appellate Tax Board. Appeals to the Appellate Tax Board must be filed within 3 months from the date of the assessor's decision, or deemed denial date. If the tax under appeal is over $5,000, the tax must be paid timely without incurring interest in order for the ATB to have jurisdiction to hear the appeal. Appeals of the assessor's decision on abatement applications are defined in M.G.L. Chapter 59, §§64&65. The Appellate Tax Board is defined in M.G.L. Chapter 58A. The ATB is located at:
Appellate Tax Board
100 Cambridge St.
Boston, MA. 02108
You can reach the ATB by phone at 617-727-3100.