Massachusetts Property Tax Appeal Guide | Property Tax Edge
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Massachusetts

Northeast · 14 counties

Complete property tax appeal guide for Massachusetts homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Massachusetts Department of RevenueChallenging to Appeal
1.00%
Effective Tax Rate
Rank #16 nationally
100%
Assessment Ratio
100% of full and fair cash value
$562,100
Median Home Value
latest Census/ACS estimate
$5,992
Median Annual Tax
Per year
1

Must pay your tax bill before you can appeal — pay under protest

2

Abatement deadline follows your billing cycle — February 1 only where the municipality bills quarterly

3

Appellate Tax Board (ATB) is a specialized court — professional representation recommended

Appeal Deadline

Due date of the first installment of your ACTUAL tax bill — February 1 only in quarterly-billing municipalities

February 1 is correct only where the municipality bills quarterly. M.G.L. c.59 §59 keys the abatement deadline to the first installment due date of the ACTUAL bill, not a preliminary one: §57 annual or semi-annual billing is November 1, or 30 days after mailing if the bill went out after October 1; §57C semi-annual billing is April 1; and if actual bills are not mailed by December 31 the deadline becomes May 1 or 30 days after mailing, whichever is later. Confirm your city or town billing cycle. The assessors have three calendar months to act — silence is a deemed denial that starts the Appellate Tax Board clock, and you then have three months from that date (c.59 §§64-65).

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Massachusetts's Assessment Ratio

100%
100% of full and fair cash value

Massachusetts assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

How to Appeal Your Property Tax in Massachusetts

1

Receive tax bill

2

Pay tax first (required to appeal)

3

File the abatement application with your local Board of Assessors by the first-installment due date of your ACTUAL tax bill (February 1 only if your city or town bills quarterly)

4

If denied, appeal to Appellate Tax Board (ATB) within 3 months

5

Further appeal to Appeals Court

Appeal Body
Board of Assessors → Appellate Tax Board (ATB) → Appeals Court

Exemptions & Relief Programs

Homestead Exemption
Residential Exemption: up to 35% of average assessed value (opt-in by municipality)
Senior / Disabled Exemption
Clause 41A: tax deferral for 65+ with income under $40,000

Key Statutes & Legal References

§
M.G.L. c. 59, §38 (100% assessment)
§
M.G.L. c. 59, §59 (abatement application)
§
M.G.L. c. 58A (Appellate Tax Board)

Massachusetts Property Tax Code

Governing Code
Massachusetts General Laws — Chapter 59 (Assessment of Local Taxes)
Assessment Authority
Board of Assessors
Appeal Board
Appellate Tax Board (ATB)
Assessment Cycle
Annual

Key Statutes

G.L. c. 59 §38
Assessment at Full and Fair Cash Value
Requires assessment at 100% of full and fair cash value.
G.L. c. 59 §59
Application for Abatement
Establishes the abatement application process to the Board of Assessors.
G.L. c. 58A §7
Appellate Tax Board
Establishes the ATB as the administrative appeal body for property tax disputes.
G.L. c. 59 §5
Exemptions
Lists all property exempt from local property taxation.

Major Exemptions

Elderly Exemption (Clause 41A)
Age 65+, income and asset limits
Tax deferral available
Veteran Exemption
Qualifying veterans
$400–full exemption
Blind Exemption
Legally blind
$500 assessed value
Official Code

Massachusetts Appeal Tools

Use these tools to build your appeal case for Massachusetts:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Massachusetts Calculator

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$
Assessment ratio: 100% · Rate: 1%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Challenging to Appeal
Must pay tax before appealing; ATB process is formal and requires evidence; high home values

Taxing Authority

Local Board of Assessors
Assessment Frequency
Annual

Ready to Appeal Your Massachusetts Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Massachusetts's assessment ratio study

How closely Massachusetts assessors' values actually track real sale prices — and whether you can use that in an appeal.

Equalization only — not an appeal remedyLatest study: 2025

Statistical ratio analysis within BLA certification; Equalized Valuations (EQV) separately

Massachusetts publishes no per-town median ratio or COD table, so an Appellate Tax Board overvaluation appeal is argued on comparable sales. The DLS certification standards are useful only as background that a community's values are stale.

Official Massachusetts dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Massachusetts

Massachusetts issues a prorated supplemental bill when an occupancy permit reflects construction that raised value more than 50%, and can add omitted or revised assessments until June 20 (or 90 days after billing). Each such bill has its own abatement clock - 3 months from mailing for omitted/revised - separate from the regular abatement deadline.

Supplemental Assessment on New Construction (c.59 s.2D)

Occupancy permit issued during the fiscal year for improvements that increase the parcel's value by MORE than 50%; pro rata supplemental tax from the occupancy date to fiscal year end. (Adopted/applied by cities and towns per the statute.)

Appeal window: Abatement application to the assessors; for supplemental (2D) bills the application is due by the due date of the supplemental bill's first installment (deadline stated on the bill - confirm locally); denial appealable to the Appellate Tax Board within 3 months of the assessors' decision (or deemed denial).

Omitted Assessment (c.59 s.75)

Real or personal property unintentionally omitted from the annual assessment due to clerical/data error or discovered on audit (s.31A). Must be assessed by June 20 of the taxable year or 90 days after the tax bills were mailed, whichever is later.

Appeal window: Abatement application must be filed within 3 months of the date the omitted-assessment bill was mailed; then Appellate Tax Board within 3 months of assessors' decision/deemed denial.

Revised Assessment (c.59 s.76)

Property unintentionally valued or classified incorrectly due to clerical/data error or found misreported on audit; assessors revise valuation/classification and assess the additional tax within the s.75 timeframe.

Appeal window: Abatement application within 3 months of the mailing of the revised-assessment bill; ATB appeal within 3 months of decision.

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Massachusetts appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

Build my packet

Massachusetts property tax appeals — frequently asked questions

When is the property tax appeal deadline in Massachusetts?+

In Massachusetts, the appeal window is Due date of the first installment of your ACTUAL tax bill — February 1 only in quarterly-billing municipalities. February 1 is correct only where the municipality bills quarterly. M.G.L. c.59 §59 keys the abatement deadline to the first installment due date of the ACTUAL bill, not a preliminary one: §57 annual or semi-annual billing is November 1, or 30 days after mailing if the bill went out after October 1; §57C semi-annual billing is April 1; and if actual bills are not mailed by December 31 the deadline becomes May 1 or 30 days after mailing, whichever is later. Confirm your city or town billing cycle. The assessors have three calendar months to act — silence is a deemed denial that starts the Appellate Tax Board clock, and you then have three months from that date (c.59 §§64-65). Always confirm the exact date with your local local board of assessors or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Massachusetts?+

The general process: 1) Receive tax bill; 2) Pay tax first (required to appeal); 3) File the abatement application with your local Board of Assessors by the first-installment due date of your ACTUAL tax bill (February 1 only if your city or town bills quarterly); 4) If denied, appeal to Appellate Tax Board (ATB) within 3 months; 5) Further appeal to Appeals Court. Appeals are heard by the Board of Assessors → Appellate Tax Board (ATB) → Appeals Court.

What is the average property tax rate in Massachusetts?+

Massachusetts's effective property tax rate is about 1% of value — roughly $5,992 per year on the state's median home value of $562,100. Assessments are made at 100% of full and fair cash value.

What exemptions can lower my property tax in Massachusetts?+

Common relief includes the homestead exemption (Residential Exemption: up to 35% of average assessed value (opt-in by municipality)) and senior relief (Clause 41A: tax deferral for 65+ with income under $40,000). Eligibility and amounts vary — check with Massachusetts Department of Revenue.

Is it worth appealing my property taxes in Massachusetts?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.