Abatement & Appeals
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 Assessor's Office after the third quarter tax bills have been mailed and no later than February 1.
The Assessors cannot act on any abatement applications received after February 1. Forms are available in the Assessors office and also may be downloaded. The full tax due must be paid by February 1 to avoid interest charges. There is no fee to appeal to the Board of Assessors.
Upon receipt of an abatement application, the Assessors may mail out to applicants, an information request form (Form 61A). This will assist the Assessors 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 3 months to act on your abatement application. If the board does not act on an application within this time period it is by law "deemed" a denial.
Appeal Of The Assessor's' 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 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. Appeals to the ATB must be filed within 3 months from the date of the Assessors' decision. If the tax is over $3,000 it must be paid timely without incurring interest in order to file an appeal with this Board. Appeal forms may be obtained from the ATB. There is a filing fee. The ATB is located at:
100 Cambridge Street