How do I appeal my property tax assessment in Massachusetts?

Massachusetts property tax abatements are governed by M.G.L. Chapter 59 (real estate tax) and Chapter 58A (Appellate Tax Board).

1. Assessment Date — January 1

Values are set as of January 1 preceding the fiscal year (which runs July 1–June 30). Cities and towns reassess annually but conduct full revaluations every 5 years under DOR oversight (M.G.L. c. 40, § 56).

2. File Abatement Application with Board of Assessors

File State Tax Form 128 with the local Board of Assessors by February 1 of the fiscal year (or within 30 days of the actual tax bill if mailed late). Grounds: overvaluation, improper classification, disproportionate assessment, statutory exemption denial.

3. Pay the Tax Timely

You must pay all property tax by the due date to preserve your appeal — late or partial payment forfeits the right to appeal at the ATB (M.G.L. c. 59, § 64).

4. Assessor's Decision

The assessors have 3 months to act; if no decision, the application is "deemed denied."

5. Appellate Tax Board (ATB)

Appeal to the ATB within 3 months of the assessor's decision (or deemed denial). Filing fees: $0.10 per $1,000 of assessed value, min $10 / max $5,000. Choose Formal Procedure (record + precedent) or Informal Procedure (no precedent, no further appeal beyond ATB).

6. Appeals Court / SJC

ATB Formal decisions are appealable on questions of law to the Massachusetts Appeals Court within 60 days under M.G.L. c. 58A, § 13.

7. Exemptions / Residential Exemption

Some cities (Boston, Cambridge, Somerville) grant a residential exemption that reduces assessed value of owner-occupied homes; statewide exemptions for elderly (Cl. 41A), disabled veterans (Cl. 22), and blind persons.

This is legal information, not legal advice.