Massachusetts Property Tax Abatement: Deadline & ATB

How Massachusetts Abatements Work

In Massachusetts, a challenge to your assessment is called an abatement application. It goes to your city or town board of assessors, not to a state office. If the assessors deny it, or do not act, you can appeal further. The deadlines come from the General Laws, so read the statute text if your situation is unusual. G.L. c. 59, s. 59

The Deadline Tracks Your Actual Tax Bill

The abatement application is due on or before the last day to pay the first installment of the actual tax bill without interest (G.L. c. 59, s. 59). That is a date printed on your bill, not a fixed calendar date, and it differs by community. Check the due date on your own bill, and file by that date. The statute has a postmark rule for mailed applications.

The countdown above the county list uses the dates in our county guides. See the deadlines page for the full table.

Keep the bill when it arrives, note the first due date, and use the time before it to gather comparable sales.

After You File

• The assessors have 3 months to act. If they do nothing in that time, the application is deemed denied.
• Appeal within 3 months of a refusal to the county commissioners or, if the assessors elect it or you choose, to the Appellate Tax Board (ATB) (G.L. c. 59, s. 64; G.L. c. 58A, s. 7).
• Large bills. If the full-year tax exceeds $5,000, it must be paid in full to appeal under section 64.

G.L. c. 59, s. 64, G.L. c. 58A, s. 7

Exemptions

Exemption applications are due by April 1, or within 3 months of the bill, whichever is later (G.L. c. 59, s. 59). Clause 41C, the exemption for older owners, applies at age 70, and the age and income and estate thresholds can be adjusted by local acceptance, so ask your assessors what your town has adopted. A person who acquires title after January 1 is treated as a person assessed. G.L. c. 59, s. 59

What Evidence Works

• Recent sales of comparable homes close to the assessment date, adjusted for size, age and condition.
• Photos and repair estimates for condition problems.
• Errors on the assessors' property record card, such as wrong square footage or room counts.
• A recent appraisal, if you have one.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your abatement documents. You review, sign and file them yourself with your board of assessors. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its local process and next date.