cityofboston.gov - Official Web Site of the City of Boston - Thomas M. Menino, Mayor

Boats

Boat Excise Tax Abatement

Anyone who owns and moors his/her boat in Boston is required to pay an excise tax bill. If you have sold, traded your boat, had it stolen, declared a loss or junked, or have moved your boat out of Boston or out of Massachusetts, you can apply for an abatement of a portion of boat excise tax. Boat Excise Tax Abatement Form.

Boat Mooring Permit Application

Per Massachusetts General Law (City of Boston Code, Chapter 16 Section 48), boats are not allowed to moor or dock in Boston waters without first obtaining a permit from the City. This permit must be displayed on the port side of the boat, near the transom.

121A/6A Properties

121A/6A Calendar Year 2010 - Valuation Liability

Each year, City of Boston Assessing Department is required by state law to send a Fair Cash Value notification to every 121A property owner as of January 1st.  The notice serves as reminder for paying their Sec. 10 excise payment to the Department of Revenue. The notification is accompanied by the 121/6A Valuation Liability Form. To ensure correct excise payment for calendar year 2010, complete and return the Calendar Year 2010 - 121A/6A Valuation Liability Form. 

Exempt Organizations

FY 2012 Statutory Exemption Information Requisition

Massachusetts law provides for an exemption from local property taxes for certain qualifying organizations. This requisition form accompanies the FY 2012 abatement application based upon Statutory Exemption.  The FY12 Statutory Exemption Information Requisition Form is available online December 30, 2011 - February 1, 2012 ONLY.

FY 2012 Preliminary Consideration Information Requisition Application

Organizations seeking exemption from local property taxes in advance of the issuance of the fiscal year 2013 tax bill can file a Preliminary Consideration Information Requisition Form. Forms will be available in April 2012 and are due no later than September 30, 2012.

Form 3ABC

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. Click here for the Form 3ABC. The form can also be obtained at:

Hobbs & Warren, Inc
11 Beacon Street
Boston, MA 02108
(617) 523-2282

Personal Exemption (Blind, Elderly, Surviving Spouse, Veteran, etc)

FY 2012 Application for Personal Exemption

An exemption is a release from the obligation of having to pay taxes on all or a part of a parcel of real property. Personal exemptions are a reduction in taxes due to a particular personal circumstance - (Blind, Surviving spouse, Minor child of deceased parent, Elderly, Disabled Veteran etc.). The personal exemption application for FY 2012 is available online (December 30, 2011 - March 30, 2012 ONLY).  Property owners who wish to file for a personal exemption should follow the instructions on the Assessing Online page.

Personal Property

FY 2012 Application for Personal Property Abatement

Tangible (that is, physical) property is subject to the personal property tax unless exempted by statute. Personal Property is not real estate. It is property used in the course of a business or a private enterprise. The 2012 Personal Property Abatement Application is available online from December 30, 2011 - February 1, 2012 ONLY.

Change of Personal Property Tax Bill Mailing Address

Use the Personal Property Mailing Address Change form if you need to change your business tax bill mailing address.

State Tax Form 2/Form of List

Form to be filled out by all businesses located in the City of Boston (Personal property schedules are not open to public inspection). 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 documentation known as the 2012 Form of List.

Motor Vehicle Excise Tax

Motor Vehicle Excise Tax Abatement

Persons who own and operate a motor vehicle in Boston are required to pay a Motor Excise tax bill. If your car has been sold, traded, stolen, declared a loss or junked, or have moved your car out of Boston or out of Massachusetts, you can obtain a Motor Vehicle Excise Tax Abatement application Motor Excise Tax Abatement Form.

Real Estate (Residential, Commercial etc.)

FY 2012 Application for Real Estate Tax Abatement

An abatement is a reduction of a property tax based upon a review and correction of a property's assessed value. Massachusetts law provides for an abatement procedure that must be followed when a taxpayer believes that their property is over-assessed, disproportionately assessed, improperly classified or exempt from taxation. Both the FY 2012 Abatement application (page 1) and the FY 2012 Information Requisition form (pages that follow) must be filed timely to comply with Massachusetts law.

The FY 2012 Application for Real Estate Abatement is available online from December 30, 2011 - February 1, 2012 ONLY.  Property owners who wish to file an abatement should follow the instructions on the Assessing Online page.

FY 2012 Application for Residential Exemption

The City of Boston offers a residential exemption to homeowners that occupy their property as the principal residence. The Residential Exemption application for FY 2012 is available online from December 30, 2011 - March 30, 2012 ONLY.  Homeowners who wish to file for the Residential Exemption should follow the instructions on the Assessing Online page.

Change of Property Tax Bill Mailing Address

The City of Boston operates under a Quarterly billing system. The fiscal year tax bill is sent to the owner of record as of January 1. If you purchased a property after January 1, the next fiscal year bill will list the previous owner's name. In order to receive future bills at the appropriate address, please fill out the Property Tax Bill Change of Mailing Address Form.

Real Estate Parcel Consolidation

Taxpayers seeking to consolidate the parcel on which their home is located and its contiguous lot or lots into one property parcel for tax bill purposes must make a request to the Assessing Department by completing and submitting a signed Real Estate Parcel Consolidation Request form.

Please read the Consolidation Instruction page for consolidation limitations and procedures prior to filling out the request form. 

NOTE: Consolidation of property parcels requested for the current Fiscal Year 2012 has concluded. Consolidations previously requested and approved will appear on the FY 2012 3rd Quarter tax bill.

Fiscal Year 2012 begins July 1, 2011 and ends June 30, 2012.  NEW FY13 Consolidation Instructions and Request Form 

Real Estate Property Record Card

Obtain a record card for property situated within the City of Boston by completing and mailing the Property Record Card Request Form A $5.00 fee per parcel is applicable for each record card payable by cash, check or money order made payable to the City of Boston.

FY 2013 38D Property Tax Return (Office Towers)

This return requests property income and expenses information pursuant to Massachusetts General Laws Chapter 59, Section 38D, in order that the City of Boston Assessing Department may determine the actual fair cash valuation of the subject property.  All information submitted is confidential pursuant to the law. Complete the return as it is and in its entirety. Alternative documents may not be substituted for this return. FY 2013 38D Property Tax Return (Office Tower)

FY 2013 38D Property Tax Return (New Construction)

This return requests property income and expenses information pursuant to Massachusetts General Laws Chapter 59, Section 38D, in order that the City of Boston Assessing Department may determine the actual fair cash valuation of the subject property.  All information submitted is confidential pursuant to the law. Complete the return as it is and in its entirety. Alternative documents may not be substituted for this return. FY 2013 38D Property Tax Return (New Constructions)