What is an abatement in Massachusetts?
An abatement is a reduction of a tax or penalty assessed by the Department of Revenue (DOR). See 830 CMR 62C.37.1. Taxpayers seeking to obtain an abatement of a tax or penalty that has been assessed by DOR should use MassTaxConnect (MTC) and follow the instructions provided for disputing a tax or penalty.
What are the requirements for filing an abatement application?
Prerequisites To Filing an Application for Abatement Two requirements must be met in order for an Application for Abatement to be valid. First, the required return must have been filed for the period stated on the application unless the abatement application is founded on the assertion that no return is required.
Can an amended return be treated as an application for abatement?
In certain instances an amended return that shows a reduction of tax may be treated by DOR as an Application for Abatement to protect the abatement and appeal rights of the taxpayer and to allow DOR an adequate opportunity to review the changes. See 830 CMR 62C.26.2 and TIR 16-13.
When to file an abatement claim for an outstanding liability?
In cases where the three-year and two-year limitations periods have expired and a taxpayer wishes to file an abatement claim, any outstanding liability must be paid before the application for abatement is filed.
How do I appeal a property tax abatement in Massachusetts?
If the total tax on real estate is over $3,000, the tax must be paid by the date due in order to maintain the right to appeal an abatement decision of the Assessor. Appeals are made to the Commonwealth of Massachusetts Appellate Tax Board, an independent administrative board under the direction of the Commonwealth.
When does the abatement procedure come into force?
The abatement procedure is in force only after the “actual” tax bill has been issued. The application for abatement must be filed (received by the Assessor) no later than thirty (30) days after the date on which the “actual” tax bill was issued.