|Organization:||Massachusetts Department of Revenue|
|Referenced Sources:||Massachusetts General Laws|
An abatement is a reduction of a tax or penalty assessed by the Department of Revenue (DOR). See 830 CMR 62C.37.1. Taxpayers seeking to obtain an abatement of a tax or penalty that has been assessed by DOR should use MassTaxConnect (MTC) and follow the instructions provided for disputing a tax or penalty. Alternatively, taxpayers may file a paper Form ABT, Application for Abatement. However, abatement applications filed electronically through MTC will be processed faster than paper applications. Note that taxpayers that are required to file their taxes electronically must also file abatement requests electronically. See TIR 16-9 for more details.
DOR reviews requests for abatements of all state taxes administered by DOR except local property tax. Property tax abatement claims are filed with the city or town assessor's office. Business and corporate tax abatement claims are reviewed by the Office of Appeals.
For information on how to decrease a self-assessed tax see AP 605, Amending Tax Returns. For abatements related to federal changes see AP 619. For abatements related to state changes see AP 620.