The Value On Your Tax Bill
G.L. c. 59, § 65 — an appeal to the appellate tax board within three months of the assessors' decision
First, the assessors. An application for abatement goes to the board of assessors. If the assessors do not act on it within three months of its filing, without the applicant's written consent, it is deemed denied, and the assessors have no further authority to act on it.
Then three months. A person aggrieved may appeal to the appellate tax board by filing a petition within three months after the date of the assessors' decision, or within three months after the application is deemed denied.
The county route. An appeal may instead be taken by complaint to the county commissioners, or the board that hears such complaints, within the same three months; the tax board appeal is the alternative to it.
Paid in full, over $5,000. Where the tax for the full fiscal year on a parcel is more than $5,000, the tax is not abated on appeal unless the full amount due, including all preliminary and actual installments, has been paid without incurring interest.
By mail. A petition delivered by United States mail after the deadline is treated as delivered on the date of the United States postmark, if it was mailed first class, postage prepaid, and properly addressed to the board.
The deadline to file the first application with the assessors is set in a different section, which is not on this page. A particular assessment is a question for the assessors, the appellate tax board, or a licensed Massachusetts attorney.
Sources for this section (2)
- G.L. c. 59, § 64 — Appeals; county commissioners; appellate tax board
- G.L. c. 59, § 65 — Appeals; appellate tax board
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Massachusetts attorney.