Abatements and Overvaluations

TAXPAYER INFORMATION ABOUT THE ABATEMENT PROCEDURE

Application for Abatement Form

Application for Abatement

REASONS FOR AN ABATEMENT

An abatement is a reduction in the tax assessed on your property for the fiscal year. To challenge your valuation or fix any billing issue that raised your tax bill, you need to apply for an abatement. You may apply for an abatement if your property is:

  1. Overvalued means the assessed value exceeds fair cash value as of January 1. This can happen due to clerical errors, data mishaps, or misapplied assessments.

  2. Disproportionately assessed refers to a property’s value being higher compared to nearby properties.

  3. Misclassified properties are wrongly categorized as residential, open space, commercial, or industrial.

  4. Partially or fully exempt properties enjoy tax relief that lowers their financial burden

WHO MAY FILE AN APPLICATION

You may file an application if you are:

  • the assessed or subsequent (acquiring title after January 1) owner of the property,
  • the personal representative of the assessed owner’s estate or personal representative or trustee under the assessed owner’s will,
  • a tenant paying rent who is obligated to pay more than one-half of the tax,
  • a person owning or having an interest or possession of the property, or
  • a mortgagee if the assessed owner has not applied. 
WHEN AND WHERE APPLICATION MUST BE FILED

Your application must be filed with the assessors on or before the date the first installment payment of the actual tax bill mailed for the fiscal year is due, unless you are a mortgagee. If so, your application must be filed during the last 10 days of the abatement application period. Actual tax bills are those issued after the tax rate is set. Applications filed for omitted, revised or reassessed taxes must be filed within 3 months of the date the bill for those taxes was mailed. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE ASSESSORS FOR ANY REASON. IF YOUR APPLICATION IS NOT TIMELY FILED, YOU LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSORS CANNOT BY LAW GRANT YOU ONE.

To be filed on time, your application must:

  1. Be received by the assessors by the deadline, or

  2. Be mailed using first-class postage to the assessors’ address by the deadline.

A U.S. Postal Service postmark will show the mailing date.

For Fiscal Year 2026, you may file once the Q3 Actual tax bill is issued, due February 2, 2026, at 4:00 pm.

PAYMENT OF TAX

Filing an application does not stop tax collection. You must pay all preliminary and actual tax installments on time if you want to appeal the assessors’ decision.

Not paying the assessed tax on time may lead to:

  • Interest charges

  • Collection actions

To avoid losing rights or incurring additional charges, pay the tax as assessed. If you get an abatement and have already paid the full year's tax, you will receive a refund for any overpayment.

ASSESSORS DISPOSITION

When you apply for an abatement, you may need to provide the assessors with written details about your property. You also have to allow them to inspect your property. If you don’t give this information or let them inspect within 30 days, you could lose your appeal rights.

The assessors have 3 months to act on your application after you file it. If you need more time, you can agree in writing to extend this period. If they don’t act within the original or extended time, your application is considered denied. You’ll receive a written notice about whether the abatement was granted or denied.

APPEAL THE BOARD'S DECISION

You can appeal the result of your application to the Appellate Tax Board (ATB).

To appeal, you must:

  • File the appeal to the ATB within 3 months

  • Count this period from when the assessors acted on your application or when it was denied, whichever is earlier

The disposition notice will provide more details about the appeal process and deadlines.

Appellate Tax Board -The ATB hears and decides state and local tax appeals, including property tax, individual income tax, corporate excise, sales and use tax, automobile excise, and water bills.

ATB Forms - Various forms offered by the Appellate Tax Board.