As a rule, an application may be filed by the person to whom the tax has been assessed, or by the person acquiring title after January 1. The statutory abatement procedure is in force only after the Fiscal Years Third Quarter tax bill has been issued. This is usually in December, but may be mailed later in unusual circumstances.
The Board of Assessors are authorized by law to request information that is necessary to properly determine the fair cash value 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 date on which the request was received, will result in a denial of the application and may bar an appeal to the Appellate Tax Board.
The Assessors Office attempts to process all abatement applications within three months of filing. You will be informed of the status of the application through the following notices:
The Board of Assessors will abate the amount specified in the notice. If the tax has been paid, the taxpayer will be reimbursed by the Town.
No abatement will be granted. A denial will be issued in cases where the Board of Assessors has made a decision based on the merits of the abatement application; or for reasons of inaction, in cases where the department has not made a decision on an abatement application within three months of its filing date.
If you are dissatisfied with the decision of the Board of Assessors, you may file an appeal to the:
Appellate Tax Board
Saltonstall Office Building
100 Cambridge Street
Boston, MA 02202