Last updated: Nov. 1, 2026
Boston City Hall, home of the Assessing Department (file photo). Photo: Daderot, Wikimedia Commons, CC0
A Boston property tax appeal starts with an abatement application to the city’s Assessing Department. For fiscal year 2027, which runs from July 1, 2026, to June 30, 2027, owners can file only after the third-quarter tax bill arrives in late December 2026, and the deadline is Feb. 1, 2027. If the city says no, the next step is the Massachusetts Appellate Tax Board. This guide explains who can file, how to build a case, and the deadlines at each stage, using the City of Boston’s and the state’s own rules.
What is a property tax abatement in Boston?
An abatement is a reduction in your property tax. The Commonwealth’s Appellate Tax Board (ATB) guide says abatements are generally granted when owners prove that the fair cash value of their property is less than its assessed value. Fair cash value is the price a willing buyer and willing seller would agree on in an arm’s-length sale, with neither under pressure and both aware of the relevant facts.
Boston’s Assessing Department lists four grounds for filing. You can apply if you believe your property is:
- Overvalued, meaning the assessment is higher than the market value;
- Disproportionately assessed compared with similar properties;
- Improperly classified, for example taxed as commercial instead of residential; or
- Eligible for a statutory exemption, such as a religious, charitable or educational use.
An abatement is different from an exemption. Exemptions such as the residential exemption or the senior, veteran and blind exemptions release qualified owners from part of their bill because of who they are or how they use the property, not because the value is wrong.
Boston property tax abatement deadline for FY2027
Boston bills quarterly. The first two bills each fiscal year are preliminary estimates based on the prior year’s tax. The third-quarter bill, issued in late December, is the “actual” bill that reflects the new assessed value and tax rate, according to the Assessing Department’s FY2027 calendar. That bill opens the abatement window.
| Date | What happens |
|---|---|
| Jan. 1, 2026 | Valuation date for FY2027 assessments |
| Late December 2026 | Third-quarter actual tax bill issued; filing window opens |
| Jan. 1, 2027 | Applications available online through Boston Property Lookup |
| Feb. 1, 2027 | Third-quarter tax due and FY2027 abatement filing deadline |
| February to May 2027 | City reviews applications and mails decisions |
| April 1, 2027 | Deadline for FY2027 residential and personal exemption applications |
You can file only for the current fiscal year; Boston does not accept applications for previous years. The Feb. 1 date follows state law, which sets the abatement deadline in quarterly-billing communities as Feb. 1, the ATB guide explains.
How to file a Boston abatement application
- Get the form. From Jan. 1, 2027, search your address in Boston Property Lookup and use the link under “Abatements/Exemptions.” You can also call Assessing at 617-635-4288 to have an application and an Information Requisition Form mailed to you.
- Fill out the Information Requisition Form, too. The city says it will deny an application if the requested information isn’t provided within 30 days of filing, and that skipping the form may cost you the right to appeal to the ATB. Owners claiming a statutory exemption must submit the Statutory Exemption Information Requisition Form.
- Submit it. Mail both forms to the Assessing Department, Room 301, 1 City Hall Square, Boston, MA 02201, or file in person in Room 301 or at the Taxpayer Referral and Assistance Center on City Hall’s mezzanine, Monday through Friday, 9 a.m. to 5 p.m.
- Keep paying. A pending application does not pause your tax bill. Pay each quarter on time.
Payment details for the current bill are in our guide to Boston’s Nov. 2 property tax bill.
How to prove your Boston assessment is too high
The burden is on the owner. Under Massachusetts law an assessment is presumed valid, so the assessors may simply “rest on the assessment,” and the ATB will rule for the city if the owner’s evidence falls short, the board’s guide says. The key is the valuation date: the FY2027 assessment reflects market value as of Jan. 1, 2026, so evidence should speak to that date, not today’s market.
Useful evidence typically includes recent arm’s-length sales of comparable nearby properties, an independent appraisal, and documentation of errors in the city’s property record, such as the wrong square footage, number of bathrooms, or condition. Check the city’s record of your property in Boston Property Lookup first; a factual error is often the simplest case to make. There is one exception to the owner’s burden: if the ATB set your property’s value in one of the two prior fiscal years, the assessors must justify any increase.
Appealing to the Massachusetts Appellate Tax Board
Boston’s assessors have three months to act on an application. They can grant all or part of it, deny it, or take no action, and they must notify you in writing within 10 days of acting. If they take no action, the application is deemed denied three calendar months after filing; an application filed Feb. 1 is deemed denied May 1, the ATB guide explains.
An ATB appeal must be filed within three months of the assessors’ decision, counted from the date of action printed on the notice, not the mailing date, or within three months of a deemed denial. The board is at 100 Cambridge Street, 2nd Floor, Suite 200, Boston, MA 02114 (617-727-3100). For a view of how assessments shift across the city, see our coverage of the City Council’s hearing on Boston assessments, and compare rates statewide in our Massachusetts property tax rates by town table.
Other ways to lower a Boston tax bill
If your value is fair but the bill is still high, an exemption may help. The residential exemption applies to owners who live in the property as their primary residence; the city says it saved qualified homeowners up to $4,353.74 last fiscal year. A recent home rule petition expanded it so that owners who recorded a deed and moved in between Jan. 1 and June 30, 2026, may qualify for FY2027. The city also offers exemptions for older adults, surviving spouses, veterans, blind residents and hardship cases, and an Older Adult Property Tax Work-off that lets qualified owners work off up to $2,000 of their bill through volunteer service. Our Massachusetts taxes explainer puts property tax in context.
Boston property tax abatement FAQ
When is the Boston property tax abatement deadline for FY2027?
Feb. 1, 2027. Applications can be filed only after the third-quarter tax bill is issued in late December 2026 and no later than Feb. 1, 2027.
How do I get a Boston abatement application?
Starting Jan. 1, 2027, the application is available online through Boston Property Lookup under the Abatements/Exemptions section for your property. You can also call the Assessing Department at 617-635-4288 to have one mailed, or fill one out at City Hall, Room 301.
Do I have to keep paying my tax while my abatement is pending?
Yes. Boston’s Assessing Department says filing does not let you postpone paying your taxes, so pay each quarterly bill on time while the application is reviewed. Check the Appellate Tax Board’s guidance on payment rules before filing an appeal.
How long does Boston take to decide an abatement?
The assessors have three months to act. If they don’t act within three months, the application is deemed denied by law, and that date starts the clock for an appeal.
How do I appeal a denied abatement to the Appellate Tax Board?
File with the Massachusetts Appellate Tax Board within three months of the date the assessors acted, not the date the notice was mailed. The board is at 100 Cambridge Street, 2nd Floor, Suite 200, Boston; phone 617-727-3100.
What is the difference between an abatement and the residential exemption?
An abatement lowers a tax you believe is wrong, for example because the property is overvalued. The residential exemption is a discount for owners who live in the property as their primary residence. For FY2027 the residential exemption deadline is April 1, 2027.
Sources
- City of Boston Assessing, How to file for a real estate tax abatement
- City of Boston Assessing, Tax exemptions and abatements
- City of Boston Assessing, FY2027 Assessing Calendar (PDF)
- Massachusetts Appellate Tax Board, Real estate tax appeals: A helpful guide
- City of Boston Assessing, Residential exemption