All applications for authority to abate must be submitted through the DLS Gateway application.
Click here for detailed instructions on how to submit using the Gateway form.
For general guidance on the standards and policies governing applications for authority to abate local taxes and charges under G.L. c. 58, §8, refer to Informational Guideline Release (IGR) 2020-10.
For assistance with DLS Gateway accounts, contact DLSGateway@dor.state.ma.us.
For application status updates or process guidance: DLSlaw@dor.state.ma.us
APPLICANT
Applications will typically be signed and submitted in DLS Gateway by the assessors. They may also be signed by the officer/majority of the board assessing the tax or charge, or a board or person designated by that officer or board to submit them. For example, assessors must submit applications seeking authority to abate property taxes. Applications for authority to abate a betterment, special assessment or user charge could be submitted by the board or officer that imposed the assessment or charge, but may be submitted by the assessors if requested by that board or officer.
The officer/board submitting the application must fully support an abatement in the particular case. Abatement authority under G.L. c. 58, §8 is extraordinary relief, not an alternative taxpayer remedy, and should not be sought unless the request complies with the standards for relief explained in IGR 2020-10.
FORMAT & CONTENT
Applications must include a completed Schedule 58.8 - all information must be completed, and the form uploaded in DLS Gateway.
INFORMATION REQUEST
The Bureau will notify the assessors or other applicant if additional information is needed to process a particular application. As a general rule, the information must be submitted within 30 days. If not, the application will be denied, but it may be resubmitted at a later date if all requested information is provided.