Assessment Ratio
100%
Abatement Deadline
February 1, 2026 (or 30 days from tax bill)
Official Form
Form of List / Abatement Application
Risk of Increase
No
How Assessment Works in Massachusetts
Massachusetts assesses property at 100% of fair cash value (market value). All municipalities are required to reassess values annually based on market conditions. Your assessed value should reflect what your home would sell for.
How to File in Massachusetts
File an abatement application with your city or town assessor by February 1 (or within 30 days of the actual tax bill, whichever is later). Use the state's Abatement Application form.
Step-by-Step
Massachusetts Abatement Process
Receive your property tax bill (mailed in late December or early January).
File an abatement application with the city/town assessor by February 1.
The assessor reviews your application and issues a decision within 3 months.
If denied, appeal to the Appellate Tax Board (ATB) within 3 months of the assessor's decision.
Present your comparable sales evidence at the ATB hearing.
FAQ
Massachusetts Property Tax Abatement Questions
Can my Massachusetts assessment increase if I file for abatement?
No. Filing an abatement application cannot result in your assessment being increased. Your assessment can only stay the same or go down.
What is Proposition 2½ in Massachusetts?
Proposition 2½ limits the annual increase in total property tax revenue a municipality can raise to 2.5%. This does not cap individual assessments but limits the overall tax levy. Individual assessments can still increase or decrease based on market value.
What evidence do I need for a Massachusetts abatement?
The strongest evidence is comparable sales showing that similar homes in your area sold for less than your assessed value. Professional appraisals, income data for rental property, and photos of property issues also support your case.