ABATEMENTS
WHEN & HOW TO APPLY
If
you feel that your property has been overvalued, disproportionately assessed,
incorrectly classified, or is exempt from taxation, you may apply to the
Assessors for an abatement.
Abatement applications, which must be filed for each and every tax year being
contested, must be filed and received in Assessors Office by the due date of
the actual tax bill, generally November 1 (or 30 days after the mailing of the
tax bills whichever is later). For fiscal 2003, the deadline for
applications for abatement is November 15, 2002, Abatement applications
must be received at the Assessors Office prior to 5pm on November 15th.
Applications that are mailed must contain a US Post Office postmark on or
before November 15th. Massachusetts statutes prevent Assessors from granting an abatement unless
the application is timely filed.
ASSESSORS' REVIEW
The
Assessor’s have 3 months after the date received of the application to review
and act on the application for abatement. Usually, within this period, an
inspection of the property will be made to see that all data on record is
current and accurate. If you wish, upon request, you will be afforded an
appointment to meet with the Board of Assessors to present you opinions.
APPEAL OF THE ASSESSORS' 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.
The ATB hears appeals on the disputed value of real estate, and personal
property. It also hears appeals on the denial of abatements for excise tax, and
personal and charitable exemptions. It also hears cases involving the
Department of Revenue and state taxes.
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 on the 3rd Floor of 399 Washington Street, Boston, MA. 02108-5292
(617-727-3100). Appeal forms may be obtained at the ATB, there is a filing fee.
You can visit the ATB's web site at; http://www.state.ma.us/atb/