May I appeal a denial by the assessors to grant my application for an abatement?
Yes, your appeal may be made to the Appellate Tax Board in Boston, MA. The appeal must be filed within three (3) months of the date your application was denied by a vote of the assessors or within three (3) months of the date your application was deemed denied, whichever is applicable. With certain exceptions, you must also pay at least one-half the tax on personal property and, if the real property tax for the fiscal year is more than $3,000, all of the tax on real property without incurring interest on any installment payment in order for the Appellate Tax Board to hear the appeal. The assessors may grant an abatement in the final settlement of your application during the period for filing an appeal. However, if a settlement is not reached and an abatement is not granted during that period, you must file a timely appeal for the assessors to be able to take any further action on your application. The Appellate Tax Court is operated like a court of law with a hearing officer and sworn testimony. Taxpayers (the appellants) must present a convincing case before the hearing officer with the support of their value conclusions.
Appellate Tax Board
Commonwealth of Massachusetts
Appellate Tax Board
Saltonstall Building
100 Cambridge Street, Second Floor, Suite 200
Boston, MA 02114
617-727-3100