Abatement Procedures
An abatement is a reduction of property tax. It may be based on a reduction in the assessed value of taxable property, or a parcel may be exempted completely from the property tax based on ownership and use (a church, for example). A taxpayer must apply for abatement only for the current fiscal year and only if there is a dispute concerning the property valuation or the property classification. An application cannot be filed on taxes from previous years.
Reasons for abatements
- Overvaluation - the assessed value is considered too high.
- Disproportionate assessment - (pertains to entire property classes, not any individual unit or development)
- Improper classification - for example, a property is classified as commercial when it is actually residential.
- Statutory exemption - the property qualifies for exemption from taxation based on its ownership and use.
Who Can Apply?
The person to whom the tax has been assessed OR the person who acquired the property after January 1 can apply. An application may be filed for the current fiscal year ONLY.
| Valuation Division | Board of Review | Assessing Abatement
Appeal Review Team |
Appeal to Appellate Tax Board
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
©2007 The City of Boston