Taxpayers must file an appeal to the ATB within 3 months from when the local board of assessors denies their Application for Abatement
How to appeal the denial of an Application for Abatement by the city/town Board of Assessors
- This page, Local real estate tax appeals, is offered by
- Appellate Tax Board
Local real estate tax appeals
Contacts
Appellate Tax Board
The Details of Local real estate tax appeals
What you need for Local real estate tax appeals
Download a "Petition Under Formal Procedure" or a "Statement Under Informal Procedure" to start an appeal. These are available on this page in the "downloads" section.
Filing Fee Schedule (checks payable to "The Appellate Tax Board")
|
all property with assessed value $20,000 or less |
$10 |
|
all property with assessed value over $20,000 and not in excess of $100,000 |
$50 |
|
all property with assessed value over $100,000 and not in excess of $999,999 |
$100 |
|
all property with assessed value over $1,000,000 |
$0.10 per $1,000 of assessed value maximum fee: $5,000 |
|
transfer by municipality of appeal from Informal to Formal Procedure |
$65 |
How to appeal Local real estate tax appeals
Our mailing address is: 100 Cambridge Street, Suite 200, Boston, MA 02114.
You should file 3 copies of the petition; one for the Board, one to serve on the appellee, and one for your records. The Board will stamp the same docket number on all 3 copies. If you file under the Informal Procedure, the Board will serve the appellee a copy of the petition and return a copy to you. If you file under the Formal Procedure, the Board will return two copies of the docketed petition to you. You must serve one copy of the docketed petition on the appellee and file with the Board a certificate of service within 10 days of filing the petition indicating when and how you made service. A certificate of service form is available in the Downloads section of this website. You should consult Rule 1.04 for further information on the service requirement.
Please include a check for the filing fee.
Our office is located at: 100 Cambridge Street, Suite 200, Boston, MA
You should file 3 copies of the petition; one for the Board, one to serve on the appellee, and one for your records. The Board will stamp the same docket number on all 3 copies. If you file under the Informal Procedure, the Board will serve the appellee a copy of the petition and return a copy to you. If you file under the Formal Procedure, the Board will return two copies of the docketed petition to you. You must serve one copy of the docketed petition on the appellee and file with the Board a certificate of service within 10 days of filing the petition indicating when and how you made service. A certificate of service form is available in the Downloads section of this website. You should consult Rule 1.04 for further information on the service requirement.
Please include the filing fee.
More info for Local real estate tax appeals
Please see the Rules of Practice and Procedure of the Appellate Tax Board for more information on the appeals process.
Assessors are strongly encouraged to refer to our Jurisdiction Checklists. These are included in the Downloads section below.
Downloads for Local real estate tax appeals
Open DOCX file, 19.17 KB,
Petition Under Formal Procedure - City and Town Assessors Appeals
(English, DOCX 19.17 KB)
Open DOCX file, 19.68 KB,
Statement Under Informal Procedure - City and Town Assessors Appeals
(English, DOCX 19.68 KB)
Open DOCX file, 42.62 KB,
Suggestions for Informal Procedure
(English, DOCX 42.62 KB)
Open DOCX file, 14.56 KB,
Petition for Late Entry - City and Town Assessors Appeals
(English, DOCX 14.56 KB)
Open DOCX file, 14.16 KB,
Appearance - City and Town Assessors Appeals
(English, DOCX 14.16 KB)
Open DOCX file, 11.69 KB,
Withdrawal of Petition - City and Town Assessors Appeals
(English, DOCX 11.69 KB)
Open DOCX file, 13.9 KB,
Jurisdiction Checklist for real property
(English, DOCX 13.9 KB)
Open DOCX file, 12.86 KB,
Jurisdiction Checklist for personal property
(English, DOCX 12.86 KB)
Contact for Local real estate tax appeals
Address
100 Cambridge St., Suite 200, Boston, MA 02114
Fax
Fax
(617) 727-6234