Ask the Assessor

Question: What’s the difference between an “abatement” and an “exemption”?

Answer:

An “abatement” is something a property owner can apply for if the owner feels their Real Estate or Personal Property assessment is not correct. By state law, the application must be submitted between the first workday in January (January 3rd this year) and the close of business on February 1st each year (or the next workday if February 1st falls on a weekend).

The abatement application can be found on the Town’s website by going to the Assessor’s page, then clicking on “Online Forms” https://www.townofholliston.us/assessors-office/pages/online-forms and then scrolling down the list of forms to “Real Estate & Personal Property Tax Abatement Application (state form 128).” If you decide to apply for an abatement, make sure to list what you think is the correct value where the form asks “Opinion of Value.”

If you apply for an abatement, the Assessor’s office will schedule an inspection of your property. (Under state law, failure to allow this means your application is automatically denied.) The Assessing staff will make a recommendation to the Board of Assessors on whether to grant or deny the application. The Board of Assessors has 90 days from the date the Assessors’ office receives your application to make its decision. If you are unhappy with the Board’s decision, you have the right to appeal it to the Massachusetts Appellate Tax Board. Directions on how to file that appeal will be sent to you in a letter that informs you how the Board of Assessors voted.

Exemptions are authorized by state laws and allow certain people – primarily senior citizens and veterans – to apply each year to reduce their property tax bills by certain amount of money specified in the particular state law. A list of these – and the qualifications to obtain them – can be found on the Town’s website by going to the Assessor’s page, then clicking on “Online Forms” https://www.townofholliston.us/assessors-office/pages/online-forms, and then looking at the first 12 items in the list of forms.

Each exemption has its own set of requirements to be eligible, and it is important to submit all the required paperwork with your application. The Assessor’s office staff will help anyone who has questions about filling out a particular exemption’s application form.

Applications for exemptions can be submitted from the July 1st start of a new fiscal year until the following April 1st. That deadline will allow your exemption to reduce your fourth fiscal quarter’s (second calendar quarter) property tax bill. The earlier you submit your exemption application, the earlier it can be applied to your quarterly tax bills.

Next Articles: “Why are the tax bills due in the first half of the calendar year higher than the two before them?” and “If I let an Assessor inspect my property, will my taxes go up?”