How do I appeal my property tax assessment?

How to do it

1. Review your actual tax bill (the 3rd quarterly bill or semi-annual actual bill triggers the abatement window); the 1st and 2nd quarter bills are "preliminary" bills - you cannot file an abatement until you receive the actual bill
2. FILE AN APPLICATION FOR ABATEMENT (DOR Form 128) with your local Board of Assessors:
3. DEADLINE: By the date the 3rd quarter (or first actual) tax bill is due - typically FEBRUARY 1 for quarterly communities; verify your municipality's specific due date
4. File at the local Assessor's office; include the DOR Form 128 (available free from DOR or assessor's office); describe why you believe the assessment is excessive
5. CRITICAL: You MUST FILE by this deadline to preserve appeal rights; the assessor CANNOT consider late applications
6. Gather evidence: comparable sales from the assessment date (January 1 of the year preceding the fiscal year); independent appraisal; photos of condition issues; factual property record errors
7. Assessors have 3 months to act; if no action within 3 months, abatement is DEEMED DENIED
8. If denied (or deemed denied): appeal to the MASSACHUSETTS APPELLATE TAX BOARD (ATB) within 90 days of the denial notice (or within 90 days of the deemed-denial date)
9. - ATB is located at 100 Cambridge Street, Suite 200, Boston, MA 02114
10. - Three procedural tracks: Small Claims (informal, faster, for lower-value disputes), Informal (no formal discovery), Formal (full discovery, higher cost)
11. - ATB filing fee varies by track
12. CRITICAL PAYMENT RULE: If your annual tax bill exceeds $5,000 AND you wish to appeal to ATB, you MUST pay ALL taxes on time WITHOUT INCURRING INTEREST; even one day late on one installment can cause ATB to lose jurisdiction

What you need to know

Important state-specific details

State office contact