As a rule, an application may be filed by the person to whom the tax has been assessed, or by the person acquiring title after January 1. The application for abatement must be filed (received by the Assessor) no later than thirty (30) days after the date on which the "actual" tax bill was issued. Application forms are available on our website or at City Hall, Room 209, Monday – Friday, 8:30 a.m. – 5 p.m.
If your application is not filed timely, you lose all rights to an abatement and the Assessor cannot by law grant you one. To be timely filed, your application must be (1) received by the Assessor on or before the filing deadline or (2) mailed by United States Mail, first class postage prepaid, to the proper address of the Assessor on or before the filing deadline as shown by a postmark made by the United States Postal Service.
The City has ninety (90) days to review, request information, inspect and make a determination.
A property owner has the right to appeal an abatement decision of the Assessor. Appeals are made to the Commonwealth of Massachusetts’ Appellate Tax Board, an independent administrative board under the direction of the Commonwealth. The property owner has 90 days from receipt to file with the Appellate Tax Board. Note, commercial property owners who did not file an income and expense form are unable to file with the Appellate Tax Board.