For What It May Be Worth

January 1 is the date when most third quarter tax bills are mailed in Massachusetts; therefore, under M.G.L. Chapter 59, abatement applications must be filed with local property tax assessors’ offices on or before Monday, February 2, 2026 in those municipalities where taxes are paid quarterly.  In communities where taxes are paid on a semi-annual basis, taxpayers have thirty (30) days from the second bill’s issuance in either November or December of 2026 to appeal, with the deadline to be stated on the face of the second installment tax bill.

If you are in a community where taxes are paid quarterly, now is the time to review your third quarter bill, as it includes your actual assessment for Fiscal Year 2026 (or “FY2026”) and any challenge to that assessment must be taken no later than the due date of February 2, 2026.  The standard abatement application form, State Form 128, must be used to file an appeal with the local board of assessors, unless a municipality chooses to use another form.  Furthermore, to preserve your abatement and appeal rights, your taxes must be paid both timely and in their entirety for all installments of the fiscal year being appealed.

How long do local assessors have to issue a decision after an abatement application is filed?

After the application for abatement is filed, your municipal board of assessors has three months to render its decision.  The board of assessors may invite a taxpayer for a meeting to discuss an application for abatement and/or request supplemental information as part of the process, however, such requests are not often made.

What is the deadline for appealing to the Appellate Tax Board after the assessors’ decision, and what happens if no decision is made?

Once the municipal board of assessors renders its decision, you have three months from the date of the board of assessors’ decision to file an appeal with the Appellate Tax Board.  If a municipal board of assessors does not render a decision within three months of filing an application for abatement, the appeal is deemed denied by the municipal board and the three-month time period for filing an appeal with the Appellate Tax Board begins to run at the end of the initial three-month period during which the board of assessors can make a decision.

Do taxpayers need to file a new property tax appeal every year, even if the previous year’s appeal is still pending?

Although you may have an unresolved appeal pending at the Appellate Tax Board from a prior fiscal year, it is extremely important to note that appeals of a parcel’s assessment must be taken annually to preserve your appeal rights for each year to be challenges, and payment of taxes for all years at issue must remain current.

What is the valuation date for Fiscal Year 2026?

The date of value for Fiscal Year 2026 assessments is January 1, 2025. Even if your assessment has not increased substantially from Fiscal Year 2025, a challenge may be in your best interest if property or market conditions warrant a lower value from January 1, 2024.

For more information on the appeal process in Massachusetts or assistance with your property tax assessments, please contact Laura Bellotti Cardillo at 413-314-6166 or lcardillo@pullcom.com.