If you believe that your value is too high, and need to file an overvaluation abatement in the Assessors Office by the due date of the 3rd Qtr. Tax Bill. If your application is received any time after the due date, it is considered late with the following exception. Note that abatement applications will be considered as filed timely if they are received in the mail after February 1 but have a postmark on the envelope of no later than February 1. This "postmark" rule applies only to those applications mailed to the proper address of the Assessors, first-class postage prepaid, with postmarks made by the United States Postal Service.
If the application is late, the Board of Assessors loses its jurisdiction to abate the bill. At that point, nothing can be done for the year in question. There are no exceptions.
After you file, you will be contacted by the Assessors Office to arrange for a complete interior and exterior inspection of your property. The inspection is an important part of our review of your application. If you refuse the inspection, the Board of Assessors will simply disallow your application. You will receive written notice regarding your application no later than three months after you file your application in the Assessors Office.
Please note that the tax bill is due and payable by the payment due date noted on the tax bill even if you file an overvaluation application. If you do receive an overvaluation abatement, the full amount will show as a credit on the fourth quarter or as a refund.
