Massachusetts General Laws Chapter 59, Sections 59-69 specify the time available to ask for an abatement and the procedures involved. Basically, taxpayers have from the time they receive their property tax bills in late December/early January until the first business day in February to file an application for an abatement.
The Massachusetts Department of Revenue (DOR) defines an abatement as “a reduction in the amount of a committed tax” and “a taxpayer remedy for overassessment.” The DOR allows taxpayers to apply for a property tax abatement for the following four reasons:
- Overvaluation – A taxpayer disagrees with the assessors’ appraisal of the fair cash value of their property.
- Disproportionate Assessment – A taxpayer believes their property is valued higher than other properties due to an “intentional, discriminatory assessment policy.”
- Misclassification – A taxpayer believes their property is not properly classified (as residential or commercial, for example).
- Statutory Exemption – A taxpayer believes that – based on the ownership or use of their property – they are entitled to a legal exemption.
To request an abatement, a taxpayer must file an application with the Board of Assessors on a form approved by the DOR. This paper form is available at the Assessors’ Office in Town Hall and can be downloaded as a .PDF document from the Assessors’ page on the Town of Holliston’s website. State law puts the burden on the taxpayer, not the Assessors, to prove they deserve an abatement.
The Board of Assessors has three months from the date the abatement application is received to either grant or deny the request. The taxpayer who applied will be notified, in writing, of the board’s decision.
If a taxpayer disagrees with the Board of Assessors’ decision, they have three months from the date of the board’s action to file an appeal with the state’s Appellate Tax Board (ATB). Details on how to file with the ATB will be included in the written decision notice a taxpayer receives from the Board of Assessors.
Regardless of the short period taxpayers have to file an abatement application, you can contact the Assessors’ Office at any time during the year if you have questions about how your property’s assessed value was calculated or if you believe the office has made a mistake in calculating your value.
