The Actual Tax bill that you have received has the valuation of your property for Fiscal Year 2018. This covers the period beginning on July 1, 2017 and ending on June 30, 2018. It reflects the assessed value of your property as of January 1, 2017.
A Real Estate Tax Abatement is a reduction in the tax assessed on your property for the Fiscal Year. To dispute your valuation or assessment, or to correct any other billing problem or error that caused your tax bill to be higher than it should be, you must apply for an abatement.
You may apply for an abatement for the following reasons;
(1) Overvalued - The assessed value is more than the fair cash value on January 1, 2017, for any reason, including clerical and data processing errors, or assessment of property that is non-existant or not taxable to you.
(2) Disproportionately Assessment - The assessed value is excessive in relation to other, comparable properties.
(3) Improper Classification - The property is classified incorrectly as residential, open space, commercial or industrial real property.
(4) Statutory Exemption - The property is partially or fully exempt from taxation.
Your application must be filed with the Board of Assessors by February 1, 2018. This deadline cannot be extended or waived by the Assessors for any reason. If your application is not timely filed, you lose all rights to an abatement and the Assessors by law cannot grant you one. The application must be filed by the person to whom the Actual Tax has been assessed, or by the person having acquired title after January 1st.
In order to apply, an abatement application must be timely filed and received by the Board of Assessors. The deadline to apply is thirty (30) days after the date the Actual Tax bill has been mailed. This deadline cannot be extended or waived by the Assessors for any reason. If your application is not timely filed, you lose all rights to an abatement and the Assessors by law cannot grant you one. To be timely filed, your application must be either;
(1) Received by the Assessors on or before the filing deadline, or
(2) Mailed to the Assessors by United States Mail, First Class Postage Prepaid, to the proper address of the Assessors, on or before the filing deadline, as shown by a postmark made by the United States Postal Service
The filing deadline for abatement applications for the Fiscal Year 2018 is February 1, 2018.
By law, the Assessor is authorized to request information regarding your property. This includes both interior and exterior inspections of the property. Failure to respond or comply with these requests will result in the denial of the abatement application.
The Board of Assessors have the statutory authority to grant or deny the abatement. They are very deliberate and thorough in their review because the Town would need to be able to defend their opinion of value, just as you would, before the Appellate Tax Board.
You have the statutory right to appeal any abatement allowed or denied by the Board of Assessors for a period of three months from the date of such action. Your appeal would be filed with the Appellate Tax Board, 100 Cambridge Street, Suite 200, Boston MA 02114.
Telephone: 617-727-3100 Fax: 617-727-6234 Email: www.mass.gov/atb
For more information regarding appeals, click on the attachment below.