Abatements

CPA Abatement

PLEASE NOTE: The first year of implementation of the surcharge was Fiscal Year 2024, which ran from July 1, 2023 through June 30, 2024. This full FY24 obligation was divided between two bills: the 3rd Quarter (issued December 29, 2023) and 4th Quarter (issued March 29, 2024) bills. Therefore, taxpayers should have seen the first CPA surcharge bill included in their property tax bill envelope received by mail in January 2024. The two bills received for FY 2024 are for the entire Fiscal Year, so as a general guide, the total amount would be divided into quarters, not halves, in future fiscal years. However, for the current fiscal year, Fiscal Year 25, taxpayers can expect to see their CPA Surcharge bills around the same time: in the 3rd Quarter (issued December 31, 2024) and 4th Quarter (issued March 31, 2025) bills. In future fiscal years, this surcharge will be incorporated into each quarterly tax bill. For now, however, it is important that both bills (the real estate property tax bill and the Community Preservation Act surcharge) are paid in full as failure to pay the CPA results in the same interest, fees and other penalties as failure to pay property taxes.

Individuals that are seeking an exemption from the CPA Surcharge must meet the minimum eligibility requirements being:

• Applications MUST be submitted NO LATER than APRIL 1st 2025 in order to be eligible for the Fiscal Year 2025 CPA surcharge being exempted.
• Property owned and occupied as a domicile by any person who qualifies for low-income housing, or low-or moderate-income senior housing. This is verified by the income and expenses of the household (and any other co-owners) from the preceding year in order to qualify for this CPA exemption. You will be required to submit proof of your wages, salaries, other compensation, Social Security, pension/retirement benefits, interest/dividends, rental income, net profits from a business or profession, capital gains, alimony, child support, public assistance, disability compensation and any other form of income the household is receiving.
• There are also different income thresholds for those under the age of 60 as of 1/1/2023 as well as for those over the age of 60 as of this date. A birth certificate will be required to verify age for the first year the applicant is seeking this exemption.
• Residency must also have been established as of 1/1/2024.

CPA Surcharge Abatement Application

Motor Vehicle Excise Tax

Valid Reasons for an Abatement

You may receive an abatement for any of the following:

• Moved Outside of Massachusetts
• Moved from Billing City or Town
• Vehicle Was Overvalued
• Your Vehicle Was Stolen
• Transferred Vehicle Ownership
• Re-registered the Vehicle

You must file applications for abatement with your local board of assessors within three (3) years after the excise's due date or one (1) year after the excise was paid whichever is later. Filing an application does not mean that collecting the excise has stopped.

Excise Tax Abatement Application

We encourage you to submit your application ONLINE through our new portal linked below! Please complete all required fields, electronically sign and upload the appropriate documents.

Online Application

Alternatively, you may continue to use the Excise Tax Abatement Application. Include your phone number, sign, date and send along with the appropriate documents to the email address or fax number on this page.

You may also mail your application to the Assessing Division, however we recommend you follow up to ensure that it was received and that only copies of the original documents are mailed.

Please contact our office with any questions at 508-799-1098 Option 2.

Personal Property Tax

An abatement is a reduction in your property taxes. Applications for abatement must be filed within thirty (30) days of the date on which the third quarter "actual" tax bill was mailed, or by February 1, whichever is later. To file for an abatement, please submit an abatement Application.

Online Application

Alternatively, you may continue to use the Personal Property Tax Abatement Application. Include your phone number, sign, date and send along with the appropriate documents to the email address or fax number on this page. You may also mail your application to the Assessing Division.

Real Estate tax

A Real Estate Abatement is a reduction in the tax assessed on your property for the fiscal year. To dispute your valuation or assessment or to correct any other billing problem or error that caused your tax bill to be higher than it should be, you must apply for an abatement.

• Reason for an Abatement
  • Overvaluation - The assessed value is too high compared to the actual real estate market.
  • Disproportionate Assessment - Property is assessed in excess of assessments of comparable properties.
  • Improper Classification - For instance, a property is classified as commercial land when it is actually residential land.
  • Statutory Exemption - The property is exempt from taxation based on use.
• Who May Apply
  • As a rule, an application may be filed by the person to whom the tax has been assessed, or by the person acquiring title after January 1. The abatement procedure is in force only after the "actual" tax bill has been issued.
  • The application for abatement must be filed (received by the Assessor) no later than thirty (30) days after the date on which the "actual" tax bill was issued. These deadlines cannot be extended or waived by the Assessor for any reason. If your application is not timely filed, you lose all rights to an abatement and the Assessor cannot by law grant you one. To be timely filed, your application must be (1) received by the Assessor on or before the filing deadline or (2) mailed by United States Mail, first class postage prepaid, to the proper address of the Assessor on or before the filing deadline as shown by a postmark made by the United States Postal Service.
• Action by the Assessor

  The Assessor has three months from the date of filing to process all abatement applications. You will be informed of the status of the application through the following notices:

  • Notice of Approval - The Assessor will abate the amount specified in the notice. If the tax has been paid, the taxpayer will be reimbursed by the City.
  • Notice of Denial - No abatement will be granted. A denial will be issued in cases where the Assessor has made a decision based on the merits of the abatement application.
  • Notice of Deemed Denial - An application is deemed denied if the Assessor has not made a decision on an abatement application within three (3) months of its filing date.
• Additional Information Request

  The Assessor is authorized by law to request information that is necessary to properly determine the fair cash value of the property. To preserve your right to appeal an abatement decision, you must provide all information requested by the Assessor. Failure to respond to an information request within thirty (30) days of the date of the request, will result in a denial of the application and may bar an appeal to the Appellate Tax Board.

• Payment of Tax
  • To avoid interest charges, the full tax due must be paid by the due date. Interest will be due if the payment is received late.
  • If the total tax on real estate is over $3,000, the tax must be paid by the date due in order to maintain the right to appeal an abatement decision of the Assessor. Appeals are made to the Commonwealth of Massachusetts Appellate Tax Board, an independent administrative board under the direction of the Commonwealth. Failure to pay in a timely manner jeopardizes your right to appeal.
• Appeal to the Appellate Tax Board

  If you are dissatisfied with the decision of the Assessor, you may file an appeal to the Appellate Tax Board located at Government Center, 100 Cambridge Street, Suite 200, Boston, MA 02114.

Online Application

Alternatively, you may continue to use the Real Estate Tax Abatement Application. Include your phone number, sign, date and send along with the appropriate documents to the email address or fax number on this page. You may also mail your application to the Assessing Division.