Real Estate and Personal Property Abatement Information

 
The following provides abatement appellants with general information regarding an application for abatement. Each case will be decided on its merits, so please carefully consider whether you really have a valid case. The Board of Assessors only determines the assessed valuations which are the basis for apportioning the tax burden equitably. The property owner is responsible for presenting information that demonstrates that the property value is incorrect.  The appellant may attach supporting documentation.  Please note, there are three basic justifications for granting an abatement: data error, overvaluation, and inequitable assessment.  
 
Applications are accepted once you have received your third quarter actual tax bill and are due by February 1, 2024 in the Assessor’s Office.  State law provides that the United States Postal Service postmark date on an abatement application mailed to the proper mailing address of the Assessor’s Office is also considered a timely filing.  Be sure to include a valid phone number and use the Department of Revenue (DOR) approved form available here or at Plympton Town Hall.
 
The Board of Assessors must act on an abatement application within 90 days of receipt.  In the course of acting on the application, assessing staff and/or the Assessors may speak with the applicant and inspect the property.  Section 61A of Chapter 59 of Massachusetts General Laws states:
 
"A person applying for an abatement of a tax on real estate or personal property shall, upon request, exhibit to the assessors the property to which the application for abatement relates and if required by said assessors, shall exhibit and identify such property, and further, shall, upon request, furnish under oath such written information as may be reasonably required by the board of assessors to determine the actual fair cash valuation of the property to which the application for abatement relates including, but not limited to, income and rents received, and the expenses of maintaining such property.  Failure of the applicant to comply with the provisions of this section within thirty (30) days after such request shall bar him from any statutory appeal under this chapter unless the applicant was unable to comply with such request for reasons beyond his control or unless he/she attempted to comply in good faith."
 
If you have further questions, please call our office at (781) 585-3227 or email us at boaclerk@plymptontown.org.  
 
Real Estate and Personal Property Abatement Application