What to know before filing an abatement

An abatement is a reduction in property tax granted by the Assessors.  Taxpayers may apply for abatement of real estate tax once the actual real estate tax bill is issued.  In Carver, this is usually the first tax bill that is mailed.  The taxpayer must file an abatement application by the same date that the tax bills are due and payable (thirty days after the tax bills are mailed).  There is no extension allowed.  The Assessors cannot, by law, act upon an application that is received after the due date.

Abatements are granted when the taxpayer is able to prove that the fair market value of their property is less than its assessed value.  Taxpayers may also receive abatements if their property is entitled to an exemption or is improperly classified.

After the application is received in the Assessors Office, it will be reviewed.  An appointment for an inspection of the property, both interior and exterior, will be required to verify that all data on the property record card is accurate.  To avoid an automatic denial of your application and to retain your right to appeal the Assessors’ decision, you must provide all the information requested by the Assessors within 30 days of the date you filed your abatement application.

Once an application is filed the Assessors have 3 months in which to act upon it.   If the application is approved, in whole or in part, the taxpayer is granted an abatement of a specified amount.  If the application is denied, the taxpayer receives no abatement.

What to do if the Assessors deny your application

You may file an appeal with the Appellate Tax Board (ATB).  Appeals may be made in person or by mail.  Forms are available at the ATB office, by phone (617) 727-3100, or online at www.mass.gov/atb/forms/html.

The fee to file is based upon the assessed value of the property.  For property values over $100,000 and less than $1,000,000, the fee is $100.  The fee schedule is available on the ATB’s website.

Taxpayers have only three months from the date of the denial to file their appeal with the ATB.

Taxpayers must pay their actual real estate tax bill on time, if the total bill is over $3,000.00, in order to preserve their right of appeal to the Appellate Tax Board.  Taxpayers should note that it is their responsibility to ensure that property tax payments made by banks and mortgage companies are paid timely. 

For more information about the Appellate Tax Board, please visit their website at www.mass.gov/atb/.