ABATEMENTS AND APPEAL

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 after the third quarter tax bills have been mailed and no later than February 1, 2006.

ASSESSORS' REVIEW

Upon receipt of an abatement application, the Assessors will mail out to applicants, an information request under (Form 61A) which will assist them in determining the fair cash value of the property. To avoid an automatic denial of your application and to retain your right to appeal the Assessors' decision, you must provide all the information requested within 30 days of the date you filed your abatement application. The Assessors have three (3) months to act on your abatement application. Failure to act within this time period is deemed a denial.

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. This Board 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 tax.

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 agency is located at 100 Cambridge Street, Boston, MA. 02108-5292 (617-727-3100). Appeal forms may be obtained at the ATB, there is a filing fee.