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1. What is an abatement?

An abatement is a reduction of property tax based upon a reduction in the assessed value of taxable property. A taxpayer must apply for an abatement for each fiscal year in which there is a dispute. An application cannot be filed on taxes from previous years.

2. What are the reasons for filing an abatement?

Abatements are filed when the property owner believes that the property has a disproportionate assessment, an improper classification, is statutorily exempt or overvalued. The majority of abatements are filed when a property owner disputes the assessed value (overvalued).

View reasons for abatement.

3. When can I file for an abatement?

An application for abatement must be filed in writing on an approved abatement application form which must be filed with the Board of Assessors within 30 days after the mailing of the first actual tax bill of the fiscal year (MGL 59:59). The deadline date is clearly indicated on the tax bill.

Please note: You are appealing your assessment, not your taxes. Therefore, you must pay your taxes pending your appeal.

4. What is the process after I file an abatement?

The Board of Assessors will review your property record card, compare it to sales of similar property and analyze your street and your neighborhood to determine whether or not to grant an abatement. The Assessors may also request written information that is relevant to the valuation 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 request will result in a denial of the application and may bar an appeal to the Appellate Tax Board.

next steps in the abatement filing process.

5. What happens when the abatement application is approved?

You will receive a notice indicating the amount of the abatement and the adjusted property value. Your abatement will normally be credited toward your spring tax bill.

6. Can I appeal the decision if my abatement application is denied?

If the assessors do not grant the desired abatement, the taxpayer has the right to appeal to the State's Appellate Tax Board (ATB) within 3 months of the date on which the Board of Assessors made its decision. You should call the ATB for an application. Your hearing, however, may not occur for a year or so.

Applications and information are available from:
Appellate Tax Board
100 Cambridge Street
Boston, MA 02114
Phone: 617-727-3100

7. What does the Appellate Tax Board do?

The Appellate Tax Board's (ATB) function is to hear evidence as to whether or not the property at issue is appraised at its fair value. The ATB cannot change your assessed value for any other reason, such as inability to pay.

8. How do I prove my case before the ATB?

In order to receive a reduction in the assessed value before the Appellate Tax Board (ATB), the property owner must prove that the actual market value of the property is less than the assessed value. A petitioner's presentation must be based upon hard facts and details, not generalities.

Please note: The ATB has no jurisdiction or control over taxes or tax rates.