Most homeowners who file a property tax abatement application in Massachusetts receive one of three outcomes: the assessment is reduced, the application is denied, or the assessor makes a partial adjustment that the homeowner believes is insufficient. When the outcome is a denial or a partial reduction, the homeowner has the right to appeal to the Appellate Tax Board, but most do not know the process, the timeline, or what documentation is required.

What the Appellate Tax Board Hears

The Massachusetts Appellate Tax Board is a quasi-judicial body that hears appeals from taxpayers who have been denied abatements by their municipal assessors. To file a petition with the ATB, the homeowner must have first filed a timely abatement application with the local assessor and received either a denial or no response within a specified timeframe.

The ATB proceeding is more formal than a municipal abatement application. The homeowner, or their representative, must present evidence of the property's fair market value as of the assessment date. The assessor's office presents its evidence for the assessed value. The ATB evaluates both and issues a decision.

The Role of the Professional Appraisal at the ATB

A USPAP-compliant professional appraisal from a certified appraiser is the most compelling evidence a homeowner can present at an ATB proceeding. The ATB gives significant weight to expert appraisal testimony from qualified professionals. A homeowner who appears at the ATB with only informal comparable sale research is presenting a much weaker case than one who presents a formal appraisal with documented methodology, certified comparable selection, and professional certification.

For any ATB proceeding where the tax savings justify the expense, which in Greater Boston's high-assessment market is often the case, engaging a professional appraiser is the most cost-effective advocacy step available.

The Timeline and What to Expect

ATB petitions must be filed within three months of the date of the assessor's decision on the abatement application (or within three months of the expiration of the assessor's response period if no decision was issued). The ATB process typically takes between six months and two years from filing to hearing, depending on the docket. Homeowners must continue paying taxes during the appeal process.

Ready to Get Started?

Whether you are a homeowner, estate attorney, realtor, CPA, or investor in Greater Boston, Adam Wiener and the Aladdin Appraisal team deliver USPAP-compliant appraisals you can rely on. Call today: (617) 517-3711 | info@aladdinappraisal.com | aladdinappraisal.com