State Tax Form 128
The Commonwealth of Massachusetts
Assessors’ Use only
Revised 7/2009
Date Received
Name of City or Town
Application No.
APPLICATION FOR ABATEMENT OF REAL PROPERTY TAX
PERSONAL PROPERTY TAX
FISCAL YEAR _______
General Laws Chapter 59, § 59
THIS APPLICATION IS NOT OPEN TO PUBLIC INSPECTION (See General Laws Chapter 59, § 60)
Return to: Board of Assessors
Must be filed with assessors not later than due
date of first actual (not preliminary) tax payment
for fiscal year.
Please print or type. INSTRUCTIONS: Complete BOTH sides of application.
A. TAXPAYER INFORMATION.
Name(s) of assessed owner:
Name(s) and status of applicant (if other than assessed owner)
Subsequent owner (aquired title after January 1) on
, _________________ __________
Administrator/executor.
Mortgagee.
Lessee.
Other. Specify.
Mailing address
No. Street City/Town Zip Code
Telephone No. (
)
Amounts and dates of tax payments ___________________________________
B. PROPERTY IDENTIFICATION. Complete using information as it appears on tax bill.
Tax bill no. $ Assessed valuation
Location
No. Street
Description
Real: Parcel ID (map-block-lot)
Land area
Class
Personal: Property type(s)
C. REASON(S) ABATEMENT SOUGHT. Check reason(s) an abatement is warranted and briefly explain why it applies.
Continue explanation on attachment if necessary.
Overvaluation Incorrect usage classification
Disproportionate assessment Specify. Other.
Applicant’s opinion of: Value $ Class
Explanation
FILING THIS FORM DOES NOT STAY THE COLLECTION OF YOUR TAXES. TO AVOID LOSS OF APPEAL RIGHTS OR
ADDITION OF INTEREST AND OTHER COLLECTION CHARGES, THE TAX SHOULD BE PAID AS ASSESSED.
THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE
DEAR TAXPAYER:
IN ACCORDANCE WITH CHAPTER 59, SECTION 61A THE BOARD OF ASSESSORS REQUEST THAT YOU COMPLETE THE ENCLOSED PROPERTY
VERIFICATION FORM SO THAT THE PROPERTY RECORD CARD MAY BE REVIEWED FOR ANY INACCURACIES THAT MAY AFFECT THE VALUE.
1. HOUSE STYLE _____________________ (CAPE-RANCH-GARRISON-COLONIAL-OTHER)
NUMBER OF STORIES ________________ NUMBER OF APTS. ___________________
EXTERIOR: WOOD _________ BRICK ________ STONE __________ VINYL ________ ALUM________
AGE OF HOUSE: ____________
2. HAS THE PROPERTY BEEN REMODELED IN THE LAST 10 YEARS? _______ IF YES, BRIEFLY EXPLAIN:
_________________________________________________________________________________________________
_________________________________________________________________________________________________
3. TOTAL NUMBER OF ROOMS (EXCLUSIVE OF BATHROOMS & BASEMENT ROOMS) __________
4. NUMBER OF BATHROOMS #FULL __________ #HALF BATHS __________
5. NUMBER OF BEDROOMS _______________
6. DOES THE PROPERTY HAVE A FULL BASEMENT? ________YES _________NO
7. HOW MUCH OF THE BASEMENT IS FINISHED? _______% LVG AREA _______% REC ROOM_____%
8. IS THERE A WALK IN ATTIC? _______ IF YES, IS ANY OF THE ATTIC FINISHED LIVING SPACE? ____YES _____NO _____% FINISHED
9. NUMBER OF FIREPLACES: ___________
10. HEAT: TYPE _____________ FUEL ____________ CENTRAL AIR ________ YES ________ NO
11. GARAGE: ATTACHED ________ DETACHED ________ UNDER _________ SIZE ________
12. BREEZEWAY:____ SIZE ________ BARN ____ SIZE ______ CARPORT ____ SIZE ______
SHED ______ SIZE ________
PORCH: ENCLOSED ____ SIZE _____ SCREEN ____ SIZE ______ OPEN ____ SIZE_____
DECK: _____ SIZE _____
13. POOL: ABOVE GROUND ____ IN GROUND _______ SIZE _________
14. DOES YOUR LOT HAVE ANY FACTORS WHICH YOU FEEL AFFECT ITS VALUE? ____________________________
______________________________________________________________________________________________________
______________________________________________________________________________________________________
15. A. DATE OF PURCHASE _________ SALE PRICE _____________ YES NO
B. AT THE TIME OF PURCHASE DID ANY OF THE FOLLOWING APPLY? (CHECK ONE)
1. BUYING FROM A RELATIVE ______ ______
2. BUYING A PROPERTY WHICH WAS ON THE MARKET FOR
MORE THAN 9 MONTHS ______ ______
3. BUYING A PROPERTY WHERE THE SELLER TOOK BACK
MORTGAGE ______ _______
4. FORECLOSURE OR PROPERTY BOUGHT AT AUCTION ______ _______
IF YES TO ANY OF THE ABOVE, PLEASE EXPLAIN:
_________________________________________________________________________________________________
_________________________________________________________________________________________________
16. WERE THERE ANY OTHER SPECIAL CIRCUMSTANCES WHICH AFFECTED THE PRICE? ______ YES ______ NO
IF YES, PLEASE EXPLAIN BELOW:
_____________________________________________________________________________________________________
_____________________________________________________________________________________________________
OVERVALUATION CLAIMS ARE BASED ON 1 OF 2 REASONS
A. OVERVALUATION BASED ON SALES MARKET ACTIVITIES.
B. OVERVALUATION BASED ON ASSESSED VALUES OF SIMILAR PROPERTIES.
UPON FILING EITHER (OR BOTH) CLAIMS 3 PROPERTIES OF COMPARISON SHOULD BE SUBMITTED.
A. SALES MARKET COMPARABLE PROPERTIES
1
st
SALE
2
nd
SALE
3
rd
SALE
BUYER
SELLER
LOCATION
MAP/LOT
SALES PRICE
SALES DATE
BOOK/PAGE
B. SIMILAR PROPERTIES COMPARED BY VALUE
LOCATION/ADDRESS
MAP/LOT
ASSESSED VALUE
OWNER
D. SIGNATURES.
Subscribed this day of , Under penalties of perjury.
Signature of applicant
If not an individual, signature of authorized officer
Title
( )
(print or type) Name Address Telephone
If signed by agent, attach copy of written authorization to sign on behalf of taxpayer.
TAXPAYER INFORMATION ABOUT ABATEMENT PROCEDURE
REASONS FOR AN ABATEMENT. An 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.
You may apply for an abatement if your property is: 1) overvalued (assessed value is more than fair cash value on January 1 for any reason, including
clerical and data processing errors or assessment of property that is non-existent or not taxable to you), 2) disproportionately assessed in comparison
with other properties, 3) classified incorrectly as residential, open space, commercial or industrial real property, or 4) partially or fully exempt.
WHO MAY FILE AN APPLICATION. You may file an application if you are:
the assessed or subsequent (acquiring title after January 1) owner of the property,
the owner’s administrator or executor,
a tenant paying rent who is obligated to pay more than one-half of the tax,
a person owning or having an interest or possession of the property, or
a mortgagee if the assessed owner has not applied.
In some cases, you must pay all or a portion of the tax before you can file.
WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the board of assessors on or before the date the first
installment payment of the actual tax bill mailed for the fiscal year is due, unless you are a mortgagee. If so, your application must be filed between
September 20 and October 1. Actual tax bills are those issued after the tax rate is set. Applications filed for omitted, revised or reassessed taxes must be
filed within 3 months of the date the bill for those taxes was mailed. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE ASSESSORS
FOR ANY REASON. IF YOUR APPLICATION IS NOT TIMELY FILED, YOU LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSORS
CANNOT BY LAW GRANT YOU ONE. TO BE TIMELY FILED, YOUR APPLICATION MUST BE (1) RECEIVED BY THE ASSESSORS ON OR BEFORE
THE FILING DEADLINE OR (2) MAILED BY UNITED STATES MAIL, FIRST CLASS POSTAGE PREPAID, TO THE PROPER ADDRESS OF THE
ASSESSORS ON OR BEFORE THE FILING DEADLINE AS SHOWN BY A POSTMARK MADE BY THE UNITED STATES POSTAL SERVICE.
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In some cases, you must pay the tax when due to appeal the
assessors’ disposition of your application. Failure to pay the tax assessed when due may also subject you to interest charges and collection action. To
avoid any loss of rights or additional charges, you should pay the tax as assessed. If an abatement is granted and you have already paid the entire year’s
tax as abated, you will receive a refund of any overpayment.
ASSESSORS DISPOSITION. Upon applying for an abatement, you may be asked to provide the assessors with written information about the property
and permit them to inspect it. Failure to provide the information or permit an inspection within 30 days of the request may result in the loss of your
appeal rights.
The assessors have 3 months from the date your application is filed to act on it unless you agree in writing before that period expires to extend it for a
specific time. If the assessors do not act on your application within the original or extended period, it is deemed denied. You will be notified in writing
whether an abatement has been granted or denied.
APPEAL. You may appeal the disposition of your application to the Appellate Tax Board, or if applicable, the County Commissioners. The appeal must
be filed within 3 months of the date the assessors acted on your application, or the date your application was deemed denied, whichever is applicable.
The disposition notice will provide you with further information about the appeal procedure and deadline.
DISPOSITION OF APPLICATION (ASSESSORS’ USE ONLY)
Ch 59, § 61A return GRANTED Assessed value
Date sent _______________ DENIED Abated value
Date returned ___________ DEEMED DENIED Adjusted value
On-site inspection Assessed tax
Date Abated tax
By Date voted/Deemed denied
_________
Adjusted tax
Certificate No.
_____________________
Date Cert./Notice sent ______________
Board of Assessors
Data changed ___________ Appeal
___________________________
____________________________________________
Date filed
________________________
____________________________________________
Valuation ______________ Decision
_________________________
____________________________________________
Settlement
________________________
Date: