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Abatement & Exemption Forms and Guidelines
Download Abatement Application
What is a Tax Abatement? A tax abatement is a reduction of the assessed value caused by an error.
Disputing a Valuation: A taxpayer must apply for an abatement each year there is a dispute.
Reasons for Abatement
Overvaluation - The assessed value is greater than fair market value.
Disproportionate Assessment - The assessed value of a class of property is assessed at a different percentage than the entire town or a single property is assessed differently than like properties. Disproportionate assessments are extremely rare since all assessments are based on computer models.
Improper classification - Example: a residential building site is assessed as commercial.
Exemption - The property meets the requirements to be exempt based on use.
The Process for Requesting Abatements (Reductions)
Submit Abatement Application:: Abatement applications can only be filed once a year between the mailing of the first six months’ tax bill and due date (usually April 1.) Abatement applications cannot be accepted at any other time or for any previous years. For this reason, all taxpayers are strongly encourage to review their assessed value each year during the months of December or January.
Abatement applications must be received at the Assessors Office prior to 5pm on February 2nd. Applications that are mailed must contain a US Post Office postmark on or before February 2nd. Massachusetts statutes prevent Assessors from granting an abatement unless the application is filed on time.
Information Requests by Assessors: The Assessors 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 thirty days. Failure to provide the information or allow the inspection will cause the application to be denied and will bar any Appeal.
Action by the Board of Assessors - The Assessors have three months to act on an 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
l If an abatement is granted, your account is credited. Please refer to the abatement certificate for specific amounts and credits.
l If your abatement is denied, you will receive a denial notice.
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