Abatement Information & Forms

Abatement applications can only be filed once a year between the mailing of the third quarter tax bill and due date usually February 1. Abatement applications cannot be accepted at any other time or for any previous years. For this reason, we strongly encourage all taxpayers to review their assessed value each year during the months of December or January.

Reasons for Abatement

Overvaluation - The taxpayer disagrees with the assessors' appraisal of the fair cash value of the property or believes the valuation reflects a data or other error.
Disproportionate Assessment - The taxpayer believes that the property is valued at a higher percentage of fair cash value than other properties due to an intentional, discriminatory assessment policy.
Improper Classification - The taxpayer believes the property is not properly classified and the community has multiple tax rates, e.g., the property should be classified as residential, not commercial, and be taxed at the lower residential rate.
Statutory Exemption - The taxpayer believes an exemption applies based on the ownership or use of the property.

Abatement Procedures

Abatement applications for must be received at the Assessor's Office prior to close of business on February 1st. Applications that are mailed must contain a U.S. Post Office postmark on or before February 1st. Massachusetts statutes prevent Assessors from granting an abatement unless the application is filed timely.

Information Request

The board may ask for additional information from the taxpayer, or may ask to inspect the property. This information will allow the board to determine the fair market value of the property. You must provide all the information requested and allow the inspection within 30 days. Failure to provide the information or allow the inspection will cause your application to be denied.

Action by the Board of Assessors

The Assessors have 3 months to act on your application. If the board fails to act, or chooses not to act, your application is deemed denied by law. The Assessors will send a notice after acting on your application. The notice will be either a denial notice or an abatement certificate. If an abatement is granted, your account is credited. Please refer to the abatement certificate for specific amounts and credits. If your abatement is denied, you will receive a denial notice.