Property Tax Appeals | Abatements
We work with property tax consultants, property tax attorneys, municipalities and property owners to assist with tax appeals/abatements and expert witness testimony.
If you are a property owner we can provide a free evaluation to help determine if your property assessment is reasonable. By performing an inspection and collecting comparable sale and assessment data, we can see if it makes sense to take the next step. If you have an income-generating property, this determination can often be made simply by analyzing your property's income and expenses and comparing existing rent/lease rates to current market rents.
It is imperative that you be aware of your jurisdictions key dates and their process for dealing with property tax appeals. Appeals must be filed with your local assessor by a specific date or deadline which varies from state to state and in some jurisdictions can vary by county, city, town and by property type or property value. Some common deadlines in New England are shown below:
New Hampshire: March 1st for appealing assessment for prior year's April 1 assessment. Equalization or assessment ratios vary by municipality. Property value notices issued October, tax bills issued November. Real estate tax bills due July 1 (1st half installment) and December 1 (2nd installment). First appeal is to assessor or selectman and considered denied if there is no response; second appeal to Board of Tax and Land Appeals (BTLA) in Concord or New Hampshire Superior Court (cannot appeal to both). Personal property and business value (or goodwill) is not taxable.
Massachusetts: Generally, the due date of the application for abatement is February 1st in communities that bill quarterly and 30 days from the mailing of the actual tax bill in communities that bill semi-annually. Equalization or assessment ratio is 100% and most communities issue real estate tax bills semi-annually on August 31 and December 31. Real property, business personal property and inventories are taxable. The real estate, personal property, and inventory assessment date is January 1. First level of appeal is to Board of Assessors.
As mentioned, the deadlines for filing property tax appeals can vary and filing dates may change. Consequently, it is imperative that the local assessing authority be consulted.