AQ TAX: Application & Affidavit for Property Tax Exemption Certification

A facility owner/operator who installs air pollution control equipment may be eligible for a local property tax exemption for the cost of the installation.
Allow at least 90 days for MassDEP to process your application and send certification to the municipal tax assessor's office.

MassDEP Regional Contacts for Air Permits & Approvals

Online

MassDEP Regional Offices Find Your Region 
Central Region Permit Chief: Roseanna Stanley, 508-767-2845 roseanna.stanley@state.ma.us 
Northeast Region Acting Permit Chief: Ed Braczyk, 978-694-3289 edward.braczyk@state.ma.us 
Southeast Region Permit Chief: Tom Cushing, 508-946-2824 thomas.cushing@state.ma.us 
Western Region Permit Chief: Marc Simpson, 413-755-2115 marc.simpson@state.ma.us 

The Details

How to apply

Mail to the attention of the Air Permit Chief in the appropriate MassDEP Regional Office.

Find Your Region

See details below.

Next steps

  1. What to Know

    If you are installing or have installed any structure, building, device, appliance, machinery, equipment or other property to control air pollution, you may be eligible to receive an exemption from property tax for the cost of installing the air pollution control equipment.

    To qualify for the property tax abatement, you need to complete and submit the AQ TAX: Application & Affidavit for Tax Exemption Certification Form, along with any supporting information such as a copy of the facility's approval or permit for the project, to the appropriate Department of Environmental Protection (MassDEP) regional office.

    MassDEP will then review your application. If the agency finds you meet the requirements for a property tax exemption, it will certify to the tax assessor in the city or town where the facility is located (with a copy to you) that the equipment was installed to prevent, abate or eliminate industrial air pollution, and is effectively doing so.

    There is no fee for this service.

  2. Review the Instructions

    Guidance on how to prepare your application, including a sample tax exemption certification letter.

  3. Complete the Application Form

    You may fill out and save the Microsoft Word form on your computer. The PDF version has to be printed out and completed by hand.

  4. Submit Your Application

    Mail to the attention of the Air Permit Chief in the appropriate MassDEP Regional Office.

    Find Your Region

    Allow at least 90 days for MassDEP to process your application and send certification to the municipal tax assessor's office.

Contact

Online

MassDEP Regional Offices Find Your Region 
Central Region Permit Chief: Roseanna Stanley, 508-767-2845 roseanna.stanley@state.ma.us 
Northeast Region Acting Permit Chief: Ed Braczyk, 978-694-3289 edward.braczyk@state.ma.us 
Southeast Region Permit Chief: Tom Cushing, 508-946-2824 thomas.cushing@state.ma.us 
Western Region Permit Chief: Marc Simpson, 413-755-2115 marc.simpson@state.ma.us 

Feedback

Tell us what you think