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 personal representative of the assessed owner’s estate or personal representative or trustee under the assessed owner’s will,
• a tenant paying rent who is obligated to pay more than one-half of the tax,
• a person owning or having an interest in 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 during the last
10 days of the abatement application period. 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 CANNNOT 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 THE 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 all preliminary and actual
installments of 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 Commissioner. 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: ________________________
IMPACT ON CPA SURCHARGE:
FORMULA FOR FY____
CPA SURCHARGE
Assessed See *
Abated FY____ Abated Taxes x 1.5%
AMOUNT OF SURCHARGE TO BE ABATED FY____ =
*(((FY____ Assessed Value – 100,000 CPA Residential Exemption) x FY____ Tax Rate/1,000) x 1.5%)
