Rules to be followed by taxpayers and taxing authorities engaged in litigation at the Appellate Tax Board, including information on jurisdiction, filing fees, and discovery.
Please note that these rules include changes to the Small Claims Procedure resulting from recent amendment of M.G.L. c. 58A, sec. 7B.
- Filing an appeal for abatement of real estate taxes can seem like a daunting task if you are not familiar with the procedures involved. The Appellate Tax Board has created a handy guide to help you maneuver your way through the appeal process.
This guide will also serve as a reference tool for assessors defending their city's and town's assessments.
- The following documents are intended as an aid to Assessors and taxpayers in identifying the relevant dates and tax payment information necessary to establish the jurisdiction of the Appellate Tax Board over an appeal.
Assessors are strongly encouraged to review jurisdictional facts and documents as soon as possible after they receive notice that an appeal of their abatement denial has been filed with the Appellate Tax Board. Motions to dismiss should be filed well in advance of the hearing date and before parties begin preparing their respective cases for a hearing on the merits.
- An owner of property who wishes to dispute a water usage charge must first apply for an abatement with the city or town water department or district. If the water department or district denies the appeal, an owner may proceed in one of two ways.