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Home > Departments > Assessors > Abatements
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| What is an abatement? | An abatement is a reduction in the assessed value of a property.
Abatements are granted for three reasons:- Incorrect Owner
- Incorrect Information ie. incorrect numbers of bathrooms, being assessed for a shed that has been removed or incorrect building size
*After inspection to determine correct information, an abatement may be granted.Overvaluation - (Assessed value is more than fair cash value on January 1st).
The state of Massachusetts requires standard appraisal methodology be used to value all real property in the city. The 3 approaches to value are:- Cost
- Sales
- Income Approach
In valuing residential non-income producing properties, the Sales approach to value is the most applicable.
Like any appraisal, the taxpayer must submit at least 3 sales of properties similar in size, style, age and location to their own property as proof of over assessment.
For income producing property, the Income approach to value is the most applicable when there is not enough sales data to do market analysis on these types of properties. |
| Can I reduce my propety value without filing for an abatement? | | No. The assessors do not have the authority to reduce property values after the values have been committed without a timely filed application for abatement. It is critical that the abatement application be filed between January 1st and February 1st of every tax year to secure the taxpayer's right to appeal. If no appeal is filed, and after inspection, the assessor corrects the data that reduces the assessed value, that reduction will be applied to the next fiscal year's assessed valuation.
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| What if, after the bill goes out, I still disagree with the assessment? | | You will need to file an abatement application with the Board of Assessors by February 1, 2007. The Board of Assessors has three months in which to act on your application. They will notify you on an approved Department of Revenue form of their decision within that time. |
| What evidence do I need to present to the Board when filing for an abatement? | State law puts the burden of proof on the property owner to show that the assessment is incorrect. Stating that property taxes are too high is not relevant. You should establish in your mind what you think your property is worth.
The best evidence that could be considered is a recent sale price of your property. The next best thing is recent sale prices of properties that are similar to yours in size, style, age and location. The closer in similarity and proximity, the better the evidence.
Another type of evidence that is considered is a recent appraisal of your property. |
| Do I have to apply for an abatement every year if I received one in the past? | | No. If there was a specific problem or circumstance regarding your property that warranted an abatement in the past, that information would remain on the property record until the issue is corrected. All subsequent assessments will be calculated based on the corrected information. |
| Abatement Procedures | A taxpayer must file an application for an abatement with the Assessor's Office on a form approved by the Department of Revenue.(Available in our office or for download on this website, see bottom of page.)
The time period for filing for an abatement is from the mailing of the third or "actual" bills in late December, until the due date of the January bill. The date the tax bill is due, is also the filing deadline for abatement applications.
Corrections to factual data can be made at any time, however, the change in assessment is applied to the next year's bill if it is not done through the abatement process.
Corrections can only be applied to the current or future tax year, they cannot be applied retroactively. |
| Taxpayer's Right to Appeal | A taxpayer aggrieved by the assessors' action or failure to act on an abatement application may appeal to the Appelate Tax Board (ATB). The ATB is a state administrative board that hears taxpayer appeals on local & state matters.
A taxpayer must file an appeal with the ATB within three months of the date the assessors granted or denied the abatement, or the date the application was deemed denied if the assessors did not act. The ATB cannot hear an appeal if it is not filed on time.
You may conctact the Appellate Tax Board by writing to: Appellate Tax Board, 100 Cambridge Street, Suite 200, Boston, MA 02114 or by telephone @ (617)727-3100
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