Once the actual tax bills have been issued in December, a property owner may submit an application for abatement to the Board of Assessors. This application must be filed by the statutory deadline of February 1st and should include all the reasons the property owner feels the value is incorrect. A recent appraisal or information concerning other similar properties that are assessed lower than the property in question may also be included.
The Assessors will review the application and make a visit to the property to measure and inspect the building or view the land. If an abatement is granted, it will be applied to the May 1st bill or, in cases where the taxes are paid in full, a refund will be issued. If a property owner is not satisfied with the Assessors’ decision, he or she may appeal the determination at the Appellate Tax Board in Boston.