How do I appeal personal property tax?

Property owners who feel that their personal property is overvalued or exempt may file for abatement. The Abatement Application is available in January at the Assessors' Office in Town Hall, or at [website for abatement application] and may be filed after the Town has mailed the Third Quarter tax bill on or about December 31. The application for abatement must be received by the Assessors' Office no later than the close of business on the last day of the abatement filing period, which is generally the first workday in February (February 1). If submitted via USP, the envelope must be postmarked no later than that same February 1 (first workday) date. Once submitted, the Board of Assessors has 90 days from the date the application was received to act on the appeal. Each and every appeal will receive written notification of the Assessors' action.

Filing for an abatement does not put your tax payment on hold. Tax payments need to be rendered in a timely manner in order to protect further appeal rights to the Massachusetts Appellate Tax Board.

If you are dissatisfied with the decision of the Board of Assessors regarding your abatement request, you may file an appeal to the Appellate Tax Board (ATB). This must be done within three months of the Assessors' decision.

The Assessing Department may require owners or lessees of personal property to provide certain information in writing as may be reasonable to determine the actual fair cash valuation of the property. Failure to comply with the request within thirty days will bar any appeal of the tax assessed unless the owners or lessees were unable to comply for reasons beyond their control. Any false statement that is knowingly made will also bar the taxpayer from any statutory appeal.

Requests for extension to file the Form of List must be made in writing and approved by the Director of Assessing. Requests must be made 3 business days prior to the deadline for submitting your return.

Please note: if no Form of List was filed for the fiscal year, the Assessor cannot grant an abatement for the overvaluation of personal property for the year. A Form of List is not considered filed unless it is complete and returned by the deadline.

Show All Answers

1. What is personal property?
2. What is Second Home Personal Property and why am I receiving this bill?
3. Who must file a return?
4. Where and when must my return be filed?
5. Can I get an extension of the filing deadline?
6. What is the penalty for failure to file or for filing late?
7. What is the return used for and who has access to it?
8. What personal property is taxable?
9. What are manufacturing corporations/public utilities?
10. How do I appeal personal property tax?