Below you will find answers to most frequently asked questions. For more information, please call the Assessing Department's Taxpayer Referral & Assistance Center (TRAC) office at (617) 635-4287 or visit us on the mezzanine level of Boston City Hall.
For Fiscal Year 2013, abatement applications must be filed after the 3rd quarter tax bill is issued and no later than February 1, 2013. Application forms are available at the Assessing Department, Room 301, and at the Taxpayer Referral & Assistance Center (TRAC), Mezzanine level, Boston City Hall or by calling (617) 635-4287. Abatement application forms are also available online immediately following the issuance of the third quarter tax bill.
The Assessing Department attempts to process all abatement applications within three (3) months of filing. You will be informed of the status of the application through the following notices:
Notice of Approval
The Assessing Department will abate the amount specified in the notice. Overpayments based on the abatement will be reimbursed.
Notice of Denial
No abatement will be granted. A denial will be issued in cases where the Assessing Department has made a decision based on the merits of the abatement application, failure of the applicant to file an Information Requisition, or for reasons of inaction in cases where the department has not made a determination on an application within (3) months of its filing date.
Valuation Division: (617) 635-1141
Board of Review: (617) 635-4260
Assessing Abatement Appeal Review Team (617) 635-2076
You have 3 months from the date the Assessing Department made the decision (to grant or denied an abatement for any reason including inaction) to file an appeal.
Appellate Tax Board (ATB)
100 Cambridge Street
Floor 2, Suite 200
Boston, MA 02114
(617) 727-3100
The Assessor determines the market value of every parcel of property in a city or town as of each January 1. There are three approaches to value: market, income and cost.
Market Approach
Market sales of similar properties that sold in the year prior to January 1 are analyzed, compared and adjusted to forecast what the property would sell for on January. Most residential property is valued by the market approach
Income Approach
The income approach is applicable to real estate that is normally bought and sold on the basis of its income-producing capacity. The approach requires significant data such as rents, occupancy rates, operating expenses, and investor requirements. The approach is most useful in valuing investment property where sufficient market sales are not available.
Cost Approach
The cost approach involves an estimate of the current reproduction or replacement cost of the building, deducting an estimate of depreciation (or loss of value from any cause) and then adding an estimated value of land. The cost approach is most applicable to special-purpose properties that are not readily sold or rented.
Yes, the Assessing Department has city-wide property parcel data available on CD ROM for taxpayers who wish to obtain bulk data.
The CD ROMS are available in two versions: The LITE version and the FULL version. The difference between the two versions is the amount of data and price.
LITE version cost: $35.00.
FULL Version cost: $138.00.
Each cost includes shipping.
The format of the data is ASCII Comma Delimited text format. You are required to make your own database and import the comma delimited text in order to use the data.
Use the FY13 Assessing Data CD Application and Info Packet to access the CD ROM Order Form, which includes a description of the data available in the Lite and Full versions. Call the Assessing Department at 617-635-4087 for more information.
Please note: the Data CD is generally available in February for the relevant fiscal year, following the issuance of the third quarter tax bills.
Yes. Assessing Department property parcel map data is available through the City of Boston's Department of Innovation and Technology via the GIS Data Hub.
Obtain a property record card for property situated within the City of Boston by completing the Property Record Card Request Form or by visiting the Assessing Department, Room 301, City Hall. Send the completed and signed form along with payment to:
Assessing Department
Property Record Card Request
Room 301, City Hall
Boston, MA 02201
A $5.00 fee per parcel is applicable for each record card and payable by cash or money order made payable to the City of Boston (the fee is waived if the requestor owns the property). A signature is required for an owner who seeks the waiver. A fee is applied to all other property classes.
Copies of assessor half sheets can be obtained by visiting the Assessing Department Room 301, City Hall. Call 617-635-3742 for further information.
There are two sizes available and payable by check OR money order to the City Of Boston.
8.5 x 11 = $1.00
24 x 18 = $5.00
State Law allows the City to assess the cost of a betterment to affected properties. Usually, properties that abut the betterment are assessed. For each betterment, a lien that specifies the estimated amount for assessment for each affected property has been filed with the Suffolk County Registry of Deeds.
You may pay the bill within thirty days with no penalty. Payments should be made to the City of Boston and mailed ONLY to the following address:
City of Boston
Office of the Collector-Treasurer
P. O. Box 9711
Boston, MA 02114
After thirty days, interest will accrue on any unpaid balance at the rate of seven (7) percent per year. Beginning with the next fiscal year (July 1 - June 30) the unpaid balance will be added to your annual Third Quarter property tax bill (issued in late December) as a special assessment. The special assessment, plus interest, will be spread over a ten-year period. You have the option to spread out the payments over a longer period of time, up to twenty years. To do so, contact the City of Boston Assessing Department before November 1.
For questions regarding abatement or how your tax bill was determined, contact the Public Improvements Commission at (617) 635-4965.
For all other questions, contact the Taxpayer Referral & Assistance Center (TRAC) at (617) 635- 4287.
FACT SHEET:Betterment Facts
Example:BettermentNotice.
| Under
4 Years of age | 4 thru 6 Years
of age | 7 or More Years
of age | |
Under 16 ft. (Exempt) | $1,000 | $700 | $400 |
| 16 ft. but less than 17.5 ft. | $1,500 | $1,000 | $800 |
| 17.5 ft. but less than 20 ft. | $3,000 | $2,000 | $1,500 |
| 20 ft. but less than 22.5 ft. | $5,000 | $3,300 | $2,500 |
| 22.5 ft. but less than 25 ft. | $7,500 | $5,000 | $3,800 |
| 25 ft. but less than 27.5 ft. | $10,500 | $7,000 | $5,300 |
| 27.5 ft. but less than 30 ft. | $14,000 | $9,300 | $7,000 |
| 30 ft. but less than 35 ft. | $18,500 | $12,300 | $9,300 |
| 35 ft. but less than 40 ft. | $24,000 | $16,000 | $12,000 |
| 40 ft. but less than 50 ft. | $31,500 | $21,000 | $15,800 |
| 50 ft. but less than 60 ft. | $41,000 | $27,300 | $20,500 |
| 60 ft. or over | $50,000 | $33,000 | $24,800 |
Calculating the excise
Yes, to pay your Motor Vehicle Excise tax visit: Motor Vehicle Excise Tax Payment Online.
In person, you can visit the Collecting Division Customer Service window M-1 (Mezzanine level) at City Hall, Monday-Friday 9-5pm.
Contact the Taxpayer Referral & Assistance Center (TRAC) at (617) 635-4287 for an application for abatement OR you can access the form under Related Links at right. Follow the directions on the form and send it to the TRAC office.
NOTE: On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.
NEW REQUIREMENTS
The TRAC office must receive applications within 3 years after the excise is due OR within one year after the excise is paid.
Abatements can be filed if:
the owner believes the assessment is incorrect, or
if the vehicle was traded, or
if the vehicle was stolen, or
if the vehicle was sold during the year in which it is being taxed and the registration was properly cancelled, or
if the owner moved from the City of Boston to another city or town, or before January 1
if the owner moved to another state and registered the vehicle and cancelled the registration in Massachusetts, or
If the registration is cancelled, it is most important to return the plate(s) to the Registry of Motor Vehicles and to obtain a return plate receipt.
When abatement is granted, excise bills are prorated by the month, thus the owner is responsible for the excise accrued through the month in which the car was last registered to him/her.
If a motor vehicle owner moves within Massachusetts and has not paid an excise tax for the current year you should:
Contact the Taxpayer Referral & Assistance Center (TRAC) at (617) 635-4287 for an application for abatement OR access the form under Related Links on the right. Follow the directions on the form and send it to the TRAC office.
If the owner moved before the first of the year, he/she must pay the tax to the new community to which the owner moved. If the owner did not notify the Registry, the local assessor, and the post office that he/she moved before the first of the year, it may be necessary to file for an abatement with the former city or town which had sent the excise bill. Most cities or towns will dismiss the bill and reroute it to the new community once the owner furnishes proof that he/she had moved before the first of the year.
If an excise bill is received for a vehicle or trailer that has been sold, the seller must:
Return the plate(s) to the Registry of Motor Vehicles, obtain a return plate receipt
File an application with the Taxpayer Referral & Assistance Center (TRAC) office for abatement together with the following:
return plate receipt and the bill of sale OR
New Registration Form
Contact the Taxpayer Referral & Assistance Center (TRAC) at (617) 635-4287 for an application for abatement OR access the form under Related Links on the right. Follow the directions on the form and send it to the TRAC office.
NOTE: It is important to remember that the bill for a vehicle you no longer own should not be ignored. On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.
If an excise bill is received for a vehicle, which was traded, and which was not owned in the calendar year stated on the bill, it is recommended to:
Pay the bill, and file an application for abatement with the TRAC office.
Provide a copy of the New Registration form OR Plate Return Receipt AND Purchase Agreement citing vehicle as Trade-in.
Pay the bill, and provide a copy of the registration for the new vehicle that indicates the date of transfer together with an application for abatement to the TRAC office.
Contact the Taxpayer Referral & Assistance Center (TRAC) at (617) 635-4287 for an application for abatement OR access the form under Related Links on the right. Follow the directions on the form and send it to the TRAC office.
NOTE: On unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.
TRAC can then adjust the bill to reflect the ownership for only part of the year, and grant the proper abatement. The bill is prorated back to the last day of the month in which the vehicle was owned and the excise bill on the new vehicle will be prorated as of the date the new vehicle was registered.
If the vehicle is stolen and not recovered within 30 days, the owner will be entitled to an abatement if he/she provides TRAC with a copy of the following documentation:
NOTE: Falsely reporting the theft of a motor vehicle or trailer will result in severe penalties and a person may be charged up to three times the excise due on the vehicle for an entire year.
Contact the Taxpayer Referral & Assistance Center (TRAC) at (617) 635-4287 for an application for abatement OR access the form under Related Links on the right. Follow the directions on the form and send it to the TRAC office.
NOTE: on unpaid excise tax bills, an owner risks incurring late fees and penalties if an abatement is not granted.
Mail to:
Collector of Taxes, City of Boston
P.O. Box 9711
Boston, MA 02114
Attn: MLC - Window M-32
617-635-4127
Full or partial exemptions are provided in the General Laws for the following eligible persons:
Taxpayers have up to three months from the mailing date of the fiscal year 3rd quarter tax bill to file a personal exemption application with the Assessing Department. Exception: Filers for the new National Guard exemption must submit a standard application for abatement within 30 days of the mailing of the 3rd quarter tax bill.
The fiscal year Personal Exemption application is available online immediately following the issuance of the 3rd quarter tax bill. Those taxpayers seeking the National Guard exemption should file a standard abatement application, which is also available immediately following the issuance of the 3rd quarter tax bill. The filing of an application does not mean that you can postpone the payment of your tax. The tax that appears on each of the Quarterly tax bills must be paid in full. If the personal exemption is approved, a refund will follow.
NOTE: A taxpayer may not receive more than one of these exemptions. If however, taxpayers qualify for two of these exemptions, the Taxpayer Referral & Assistance Center will make sure they receive the exemption that saves them the most money.
Taxpayers who are eligible for personal exemption 17D will receive a reduction in their tax liability of $294. In addition, the City of Boston has elected to provide additional relief of up to $294, provided that the additional amount does not:
Applications must be filed with the Assessing Department/ Taxpayer Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd Quarter tax bill for the fiscal year.
For information on requirements see 2013 Surviving Spouse Exemption.
Renewals:
If you were granted an exemption last year, the Assessing Department/ Taxpayer Referral & Assistance Center (TRAC) will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.
New Applications:
If you think that you qualify, notify the TRAC at (617) 635-4287. Supporting documentation, including a birth certificate and all other materials that will help the Board of Assessors make a determination, will be requested.
The filing of an application does not mean you can postpone the payment of your tax.
Taxpayers who are eligible for personal exemption 37A will receive a reduction in their tax liability of $500. In addition, the City of Boston has elected to provide additional relief of up to $500, provided that the additional amount does not:
Reduce your final tax bill below the amount of tax you owed in the previous year; and
Reduce the taxable value of your property below 10 percent of the assessed value.
Application must be filed with the Assessing Department/ Taxpayer Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd Quarter tax bill for the fiscal year.
For information on requirements see 2013 Blind Exemption 37A.
Renewals:
If you were granted an exemption last year, the Assessing Department/ Taxpayer Referral & Assistance Center will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.
New Applications:
If you think that you qualify, notify the Assessing Department/ Taxpayer Referral & Assistance Center at (617) 635-4287.
Supporting documentation, including certification from the Massachusetts Division of the Blind and all other materials that help the Board of Assessors make a determination will be requested.
As a reminder, the filing of an application does not mean you can postpone the payment of your tax.
The veterans exemption 22* provides assistance to veterans who meet the disability and residency requirements listed. Please note that if you are an elderly veteran and have a limited income, you may be eligible for a greater amount of assistance under personal exemption 41C.
Taxpayers who are eligible for veterans exemption 22* will receive a reduction in their tax liability of between $400 and $1,500, depending on the nature of their disability. In addition, the City of Boston has elected to provide additional relief of up to twice the amount, provided that the additional amount does not:
Paraplegic veterans with service-connected disabilities will be exempted from their tax liabilities.
Application must be filled out with the Assessing Department/Tax Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd Quarter tax bill for the fiscal year.
For information on requirements see 2013 Veteran Exemption.
Renewals:
If you were granted an exemption last year, the Assessing Department/ Taxpayer Referral & Assistance Center will send you a renewal application. However, it is your responsibility to ensure that a renewal is filed each year.
New Applications:
If you think that you qualify, notify the Assessing Department/ Taxpayer Referral & Assistance Center at (617) 635-4287. Supporting documentation, including a certificate of eligibility from the Veterans Administration and all other materials which will help the Board of Assessors make a determination, will be requested.
The filing of an application does not mean you can postpone the payment of your tax.
NOTE: Applicants for Residential Exemption MUST provide their social security number on their application. This information will be kept confidential by the Assessing Department and used solely to confirm residency compliance.
Application must be filed with the Assessing Department / Taxpayer Referral & Assistance Center (TRAC) within three months of the mailing of the 3rd quarter tax bill for the fiscal year.
For information on requirements see 2013 Elderly Exemption 41C.
Renewals:
IF you were granted an exemption last year, the Assessing Department / Taxpayer Referral & Assistance Center will send you a renewal application. However, it IS your responsibility TO ensure that a renewal is filed each year.
New Applications:
If you think that you qualify, notify the Assessing Department / Taxpayer Referral & Assistance Center at (617) 635 - 4287. Supporting documentation, including a birth certificate and all other materials that will help the Board of Assessors make a determination, will be requested.
The filing of an application does NOT mean you can postpone the payment of your tax.
The clause 18 hardship exemption provides assistance to those taxpayers who, in the judgment of the Board of Assessors, are unable to fulfill their tax obligations by reason of:
Application must be filled out with the Assessing Department within three months of the mailing of the 3rd quarter tax bill for the fiscal year.
If you think you qualify, notify the Taxpayer Referral & Assistance Center at (617) 635-4287 after you receive your fourth quarter tax bill. Supporting medical and financial documentation is required to assist the Board of Assessors in making a determination.
For information on requirements see 2013 Hardship Exemption 18.
A standard application for abatement of real estate tax should be filled out and returned to the Assessing Department, Room 301, City Hall, Boston, MA 02201, no later than 30 days following the issuance of the 3rd Quarter tax bill.
For information on requirements see 2013 National Guard Exemption.
Every business in the City of Boston is required by State Law to file a Form of List/State Tax Form 2 annually by March 1. All taxable personal property owned, held or leased should be listed. (M.G.L. Chapter 59, Section 29)
Contact Information:
Telephone: (617) 635-1165
Email:PersonalProperty@cityofboston.gov
Fax: (617) 635-4275 - Attn: Personal Property
Beginning January 1, 2013, The City of Boston has adopted an electronic filing requirement for the submission of all personal property assets. All owners of personal property, except those who demonstrate that electronic filing would present an undue hardship, will be required to file electronically. Electronic filing will serve to increase the efficiency and accuracy of the filing and review processes as well as significantly reduce the flow of paper.
Personal Property owners will have the following filing options: 1) using our online filing website – made operational last year, or 2) filing in EXCEL by electronic mail or mailed data CD.
Paper copies of the State Tax Form 2/Form of List will be mailed to those who contact us and demonstrate the aforementioned hardship. The Personal Property Unit’s contact information is located at the top of this page.
Please be advised that all information filed, whether electronically or on paper, is still subject to the confidentiality requirements of Massachusetts General Laws, Chapter 59, § 32.
Professional tools used by plumbers, carpenters, auto mechanics and other trades are exempt from the personal property tax. In legal terms, this exemption covers "tools of trade", (e.g., small tools that can fit in a tool box). Tools of other professionals not listed in the above paragraph are considered taxable. These include dentist's drills and X-ray machines. Computers are also subject to the personal property tax, but in cases where they are utilized by a corporation for internal purposes only (e.g., for such functions as internal accounting or administrative operations), these computers are not subject to taxation.
Tangible personal property subject to some other type of local tax is also exempt from the personal property tax. Motor vehicle and trailer excise, ship and boat excise, the farm animal and equipment excise, and mobile home park license fees are all included in this category. For example, boats, fishing gear and nets - up to $10,000 in value - owned and used in a commercial fishing business are exempt.
Intangible personal property is exempt from the personal property tax. Intangible property includes stocks, bonds, cash, mortgages and other evidence of ownership of property rights. Property owned by Individuals, Sole Proprietors, Partnerships, and Trusts.
In general, all tangible personal property located in Massachusetts is taxable unless expressly exempt.
Properties Owned by Business Corporations
For business corporations, poles, underground conduits, wires, pipes (property generally owned by utility companies) and machinery used in the conduct of business are taxable. Taxable examples of "machinery used in the conduct of business" would include property used on behalf of that corporation's customers (e. g., using computers and equipment to process data on behalf of clients).
Exempt examples of "machinery" would include property directly used in any purchasing, selling, accounting or administrative function; inventory or stock in trade; or personal property directly used in connection with laundering or dry-cleaning processes, the refrigeration of goods or the air conditioning of the premises.
Manufacturing Corporations (Domestic and Foreign)
The Commissioner of Revenue for the Commonwealth determines what is a manufacturing corporation. Machinery of a manufacturing corporation (domestic or foreign) is not subject to personal property taxation; however, poles, underground conduits, wires and pipes of manufacturing corporations are taxable.
All Other Business Corporations
Other business corporations such as insurance companies, public service corporations, utilities, savings banks and cooperative banks are subject to taxation on poles, underground conduits, wires and pipes, as well as machinery used in the manufacture or in the supply or distribution of water.
Each year, prior to March 1, all persons subject to taxation in a city or town must submit a list of all their personal property that is not exempt from taxation. These personal estate items must be included on the document known as the State Tax Form 2/Form of List.
This year the City of Boston Board of Assessors requires that this information be filed electronically unless doing so would prove an undue hardship.
For those taxpayers who demonstrate such hardship, blank State Tax Form 2/Forms of List are available at the Assessing Department, Personal Property Unit, Room 301, Boston City Hall, Boston, MA 02201 or by calling (617) 635-1165.
Taxpayers are not required to estimate the value of the property included on the State Tax Form 2/Form of List. The Assessing Department will determine the valuation, based on standard reference tables. In the event that a taxpayer does not submit the list, the assessor will ascertain as best he can the personal estate belonging to the taxpayer and will estimate its value.
NOTE: The State Tax Form 2/Form of List is NOT open to public inspection.
Penalty
There is a penalty for failing to file the State Tax Form 2/Form of List pursuant to Massachusetts General Laws c. 59, §64. A personal property taxpayer's application for abatement may not be granted unless the taxpayer can show good cause for failure to file timely. Further, if the assessment of the personal estate exceeds by 50% the amount which would have been assessed had the list been timely filed, then only the amount which exceeds this 50% may be abated.
Audits
The Assessing Department has the authority to audit personal books, papers, records and other data in order to determine the accuracy of reporting. The assessors may assess taxes on unreported or inaccurately reported taxable personal property discovered by the audit within 3 years and 6 months of the date a return is due or filed, whichever is later.
The Assessing Department has conducted over 500 audits over the past three fiscal years.
Contact the Assessing Department’s Personal Property Unit as soon as possible at (617) 635-1165, or by e-mail at personalproperty@cityofboston.gov. The filing deadline may be extended if sufficient reason can be shown for not filing on time. Not filing subjects the business to the maximum penalties.
Fill out the following form: Business Change of Tax Bill Mailing Address Form
Information Requests
The Assessing Department may require an owner or lessee of personal property to provide certain information in writing, as may be reasonably necessary, to determine the actual fair cash valuation of the property. Failure to comply with the request within thirty (30) days will bar any appeal of the tax assessed, unless the owner or lessee was unable to comply with the request for reasons beyond his or her control. Any false statement that is knowingly made will also bar the taxpayer from any statutory appeal.
FY 2013 Tax Rate (per thousand dollars value)
Residential $13.14 Commercial, Industrial, Personal Property $31.96
Each fiscal year the tax rate is applied to the 3rd Quarter tax bill.
The tax rate for residential property is determined by taking the residential share of the property tax levy (the amount of the total tax dollars to be paid by residential owners) and dividing that amount by the total assessed value of all residential properties. The same procedure is also used to determine the tax rate for commercial/industrial and personal property owners.
Prior to the Classification Amendment of 1978, there was just one tax for all properties. Classification allows for the shifting of a portion of the tax burden of residential property onto commercial/industrial and personal property.
Proposition 2½ is the initiative petition adopted by voters of the Commonwealth of Massachusetts in 1980.
Its principal features relate to the total amount of property taxes which a city or town can raise each year. Other parts of the initiative limit state agency assessments on cities and towns, prohibit unfunded state mandates, and repeal school committee fiscal autonomy and binding arbitration for certain public employees. In addition, it reduces the motor vehicle excise tax and allows renters a deduction on their state income tax.
Proposition 2½ contains two limitations on the amount of property taxes a city or town can raise:
The City of Boston operates on a Fiscal Year basis for tax billing purposes. The Calendar year is January 1 - December 31. The Fiscl Year is July 1 -June 30
Fiscal Year 2013 runs from July 1, 2012 - June 30, 2013.
The City of Boston employs a Quarterly tax billing system. Tax bills are mailed four times a year:
1st Quarter - July 1st
2nd Quarter - October 1st
3rd Quarter - January 1st
4th quarter - April 1st.
The bills are sent thirty (30) days prior to the dates they are due. The quarterly tax payments are due thirty days from the date the tax bill is issued on the following dates:
August 1st
November 1st
February 1st
May 1st
If you have a new address and want your bill mailed there permanently, you can use the Real Estate Change of Tax Bill Mailing Address Form or call the TRAC office at 617-635-4287 to request a form. Fill out the form and return it directly to Assessing Tax Data Administration, Room 301, Boston City Hall, Boston, MA 02201.
Go to Assessing–On-line on the menu. Complete the input screen for the particular property you are searching for. When you have accessed the property screen click on Tax Payments.
Yes, The City of Boston has a new property tax online-bill payments program. You can pay property tax bills online using direct debit from your checking or savings account.
Pay Online
Note: Online payment services are closed daily from 11PM to midnight. For questions regarding tax bill payments Contact the Collector's office at (617) 635-4136
Since 1983, the City of Boston has offered a residential exemption to homeowners that occupy their property as the principal residence.
Taxpayers who own and occupy their home can save on their tax bill by having a portion of their tax bill exempted from taxation. To qualify for the residential exemption, homeowners must own and occupy their home on January 1 preceding the start of the fiscal year.
The value of the exemption is subtracted from the total full valuation. The fiscal year residential exemption is 30% of the average value of all residential property in the City.
The City of Boston offers a residential exemption to property that serves as a property owner's principal residence. To be eligible, the owner must occupy the property as their principal residence on January 1 preceding the fiscal year for which they are applying. A fiscal year runs from July 1st to the following June 30th.
Examples:
Fiscal Year 2013 (July 1, 2012 - June 30th, 2013): To be eligible for the residential exemption, the property owner must have owned and occupied their property on January 1, 2012.
Fiscal Year 2014 (July 1, 2013 - June 30, 2014): To be eligible for the residential exemption, the owner must have owned and occupied their property on January 1, 2013.
The residential exemption is applied to the Fiscal Year Third Quarter tax bill that is issued in late December.
Taxpayers who have received a residential exemption for any given fiscal year are sent a renewal application the following fall for the next fiscal year.
A taxpayer who owns and occupies residential property as their principal residence as of January 1 may apply for the residential exemption.
For the purpose of this exemption, the principal residence is the address from which your Massachusetts income tax return is filed. To verify eligibility, your Social Security Number is required for identification purposes. The information will be kept confidential and be used solely to confirm a personal income tax filing from your address with the Commonwealth of MA Department of Revenue.
An individual owner may qualify for a residential exemption on ONE parcel only.
For details and requirements: See 2013 Residential Exemption.
The Residential Exemption appears on the Fiscal Year 3rd Quarter tax bill. Owners who do not receive a credit on this bill - and believe they may be entitled to a Residential Exemption - must file an application for a Residential Exemption with the Assessing Department, within three (3) months of the mailing date of the Fiscal Year 3rd Quarter tax bill.
The filing deadline: See the 2013 Residential Exemption
Application forms are available at the Assessing Department, Room 301, City Hall or at the Taxpayer Referral & Assistance Center (TRAC), Rm M5, City Hall. The TRAC (617-635-4287) is open Monday through Friday from 9am - 5pm.
You may also apply online for the residential exemption. To access the form for your property, go to Assessing Online and enter identifying information such as parcel ID, last name, or street address in the search box. Click on "Details" among the search results associated with your property. On the property summary screen, click on the link to “file a Residential Exemption Application for FY2013”. If a residential exemption has already been granted for the given tax year then this will be noted in the "Abatements/Exemption" section. Please note that applicants must print out their online residential exemption application and return it to the Assessing Department, Room 301, City Hall OR to the Taxpayer Referral & Assistance Center (TRAC), mezzanine level, City Hall by April 1, 2013.
The Residential Exemption is granted in addition to any other personal exemption to which a taxpayer may be entitled. However, no parcel of real estate may be assessed for less than ten percent (10%) of its fair cash value. There is an exception for certain persons with physical infirmities and financial hardship.
The Taxpayer Referral & Assistance Center (TRAC) has three (3) months from the date on which the application was filed to determine the merits of the application.
The filing of an application does not mean that you can postpone the payment of your tax. The tax appearing on each of the quarterly tax bills must be paid in full. If the application for Residential Exemption is subsequently approved, the Office of the Collector-Treasurer will issue a refund.
An exemption from local taxation is a privilege allowed by the state legislature. It releases a property owner from the obligation to pay all or a portion of the taxes assessed on property. The law places the burden of establishing entitlement to an exemption upon the person or organization seeking an exemption.
Massachusetts law provides for an exemption from local property taxes on certain personal and real property of qualifying charitable organizations. Not all charitable organizations will qualify for this exemption, and not all real estate of qualified organizations will be eligible for exemption. The term "charitable" is defined in M.G.L. Chapter 59, Section 5, Clause Third, and is further defined in the many Massachusetts court opinions that have been published with respect to this exemption.
Massachusetts law provides for an exemption from local property taxes for houses of worship and parsonages that are owned by or held in irrevocable trust for the exclusive benefit of a religious organization (M.G.L. Chapter 59, Section 5, Clause Eleventh). The exemption cannot be extended to any portion of a house of worship that is used for other than religious worship or instruction. The house of worship must be owned and occupied as such on July 1 of the tax year.
Organizations seeking a tax exemption from real estate taxes or personal property taxes must file for the exemption with the City of Boston’s Assessing Department. This is the case even if the organization already has tax-exempt status with the State. There are a number of basic requirements that must be met before an organization should consider applying for a statutory exemption. Click here for the Assessing Department’s Statutory Exemption page.
An applying organization must have owned and occupied the property at issue in a manner consistent with their exempt mission as of July 1 of the tax year. Any organization that owns and occupies a property after that date may be eligible for a tax exemption in the following tax year.
If the basic requirements above are met, the organization may file for exemption. There are two ways an organization can file for consideration for exemption: 1) the Preliminary Consideration Procedure, or 2) the Standard Abatement Procedure.
Preliminary Consideration can be pursued prior to the issuance of the third quarter tax bill. Applications are generally made available in April prededing the start of the fiscal year and must be filed generally no later than September 1st. By way of example, an organization seeking exemption consideration for fiscal year 2014 would be able to seek a Preliminary Consideration Application between April and September 1st of calendar year 2013.
The Standard Abatement Procedure is available beginning with the issuance of the third quarter tax bill and ending with the last date of payment for that period. By way of example, an organization seeking exemption consideration for fiscal year 2013 will be able to obtain an application once the third quarter tax bill has been issued in January 2013. Applications for abatement must be filed no later than the last date of payment for the third quarter bill.
If approved for a statutory exemption by filing for Preliminary Consideration, the exemption should be reflected on the third quarter tax bill. Organizations may need to contact the Collector-Treasurer at (617) 635-4131 in order to obtain a refund for any taxes paid for the fiscal year at issue.
If approved for a statutory exemption by filing an abatement application, the reimbursement will be issued as either a credit on the fourth quarter tax bill or as a refund check depending on the timing of the approval. Organizations should refer to the abatement application approval notice for more information.
Organizations and trusts owning real or personal property on January 1 preceding the fiscal year must file a Form 3ABC Return of Property Held for Charitable and Other Purposes. The Form 3ABC is a state tax form that must be filed on an annual basis by March 1 preceding the start of the fiscal year. If the form is not filed in a timely manner in a given year, the organization’s tax exemption may not be granted.
Fraternal and veteran organizations are not required by law to file the Form 3ABC. Religious organizations are not required to file the Form 3ABC unless the organization owns tax-exempt property that is used for a purpose other than as a house of worship or as a parsonage.
NOTE: The 3ABC requirement applies to all organizations seeking the benefit of a statutory exemption, including new applicants as well as previously exempt properties. The form can be obtained online or at the following address:
Hobbs & Warren, Inc.
11 Beacon Street
Boston, MA 02108
(617) 523-2282
The following conditions are required:
Reached the age of 65 as of July 1 of the tax year
Owned and occupied the property for at least five (5) years as of July 1 of the tax year
Resided in Massachusetts for at least ten (10) years
A gross income not exceeding $53,000
For further information or to see if you qualify, contact the Assessing Department's Taxpayer Referral & Assistance Center (TRAC) at 617-635-4287 or visit the TRAC office in City Hall on the Mezzanine level. Office hours are Monday - Friday, 9AM - 5PM.
For details and requirements see 2013 Tax Deferral 41A.
