Appeals Process:
Abatement Procedure: The statutory abatement procedure set out in G.L. c. 59, §§ 59-69 is the only remedy available for a taxpayer who owes any portion of an assessed tax to contest the amount and reduce the liability.

Application Requirements:The taxpayer must file an application with the assessors on a form approved by the Department of Revenue (DOR) to properly apply for abatement. The application is a simple notice of a claim for abatement of a tax that identifies the assessed owner or other applicant and, in the case of real estate, identifies the particular property at issue. It must be signed by the applicant (or an authorized agent), but the signature need not be handwritten. The burden is on the applicant to prove the value is wrong.

Deadline:For applying for an abatement of property taxes is the due date of the first installment of the actual tax bill. The due date of the first actual installment is usually February 1st or next business if falling on a weekend or holiday.

To be timely filed, an application must be (1) actually received in the assessors’ office by the close of business on or before the application due date, or (2) postmarked by the United States Postal Service, as mailed first class postage prepaid to the proper address of the assessors on or before the application due date. Applications may be made by e-mail as well. As with other applications, the email application must be received by the close of business on or before the application due date.

Decision:If denied the property owner has the right to appeal to the Appellate Tax Board (ATB).

A taxpayer must file an appeal with the ATB within three months of the date the assessors granted or denied the abatement, or the date the application was deemed denied if they did not act. The ATB cannot hear an appeal if it is not filed on time.

Assessor FAQs