An owner/operator of a facility who is installing or has installed any structure, building, device, appliance, machinery, equipment or other property to control air pollution (air pollution control equipment) may be eligible to receive an exemption from property tax for the cost of installing the air pollution control equipment. In order to receive the property tax exemption, the owner/operator of the facility must request that the Department of Environmental Protection (MassDEP) certify to the city/town's tax assessor that the air pollution control equipment was installed for the purpose of preventing, abating or eliminating industrial air pollution; and that such property listed is effective in eliminating or reducing pollution to an acceptable level.
Instructions for Completing Form BWP AQ TAX
- To qualify for the property tax abatement, the owner/operator of the facility must complete and submit the Application & Affidavit for Tax Exemption Certification Form (BWP AQ TAX), along with any supporting information such as a copy of the facility's Air Pollution Control Plan Approval, to the appropriate regional office of the MassDEP: Attention: BWP -Permit Chief. Find Your Region
- If any facility is used solely in its entirety to eliminate air pollution, then the property tax exemption shall be for the total cost of the facility. If only a portion of the facility is used to eliminate air pollution, then the owner/operator must determine the pro-rated cost of the air pollution equipment claimed for property tax exemption. The pro-rated cost is calculated based on the portion of the total facility used for the air pollution control equipment (Area); the hours of operation of the air pollution control equipment out of the total hours of operation of the facility (Time); and the cost of the air pollution control equipment (Cost).
- The MassDEP regional office will review the application form and if it is found to meet the conditions in M.G.L. chapter 59, section 5, clause 44, as noted in the sample Certification letter (Attachment B), MassDEP will mail a completed certification letter to the appropriate local and state tax offices, as well as a copy to you.
- There is no fee for this service. You should allow at least 90 days for MassDEP to process your application form and send the Certification to the tax assessor's office.
- MassDEP does not provide guidance on the process for requesting an exemption from property tax from the assessor's office in the city/town where the facility is located. Please contact your tax assessor's office for that information.
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