How to File for a Real Estate Tax Abatement

What makes the third quarter real estate tax bill so important to us
that we dread it’s delivery by the postal service and gnash our teeth
upon opening it? It is the first actual tax bill of the fiscal year. For
two quarters, we have been paying a preliminary tax bill. In the third
quarter, home and property assessments are updated and the tax rate is
adjusted to match the Town’s total tax levy. Third and fourth quarter
tax bills are usually higher.

When that bill arrives, after a glance at the amount due, our eyes are
drawn to the tax rate. Confusion settles in as you realize that the tax
rate has decreased over the past three years. So why are your taxes
higher? Land and property assessments are increasing to match Westford's
real estate trend. The tax rate can not be disputed. The tax rate is set
after Annual Town Meeting where monies are appropriated to supply the
voters’ desired level of Town services. A tax abatement may be filed to
dispute the assessed value of your property. Home values are adjusted
each year by the Assessor’s Office to reflect “full and fair market
value” of your property. A number of tools are used to determine a
property’s value. These include similar home sales in the area,
appraisals from refinancing and improvements requiring building permits
from the past calendar year.

If you feel that your current property assessment is disproportionate,
you may inquire at the Assessor’s Office, located in Town Hall, how it
was determined. Check the accuracy of the recorded data carefully. Is
the recorded square footage of your home what you believe it to be? Did
you pull a building permit to remodel an existing space or improve an
unfinished space over the past year? Are the number of bedrooms or baths
listed correctly? Although rare, errors do occur. A permit pulled by
your neighbor may have been recorded under your address. Inaccuracies in
the recorded information are reason to file for a real estate tax
abatement. If the data is accurate but still feel that the assessment is
unfair, you also have a right to file for a tax abatement.

There is a specific window of time to file for an abatement. That window
is 30 days, beginning on January 1st of the current fiscal year. Early
and late applications are not accepted. You may only file the abatement
for the current fiscal year. (If you discover an error which began in a
prior fiscal year, you cannot recover for past years.) To obtain an
application, go to the Town Hall, Assessor’s Office on the first floor.
Filing must be submitted on the proper form, State Form # 128. You will
be asked to sign a receipt for the package and a copy will be made of
the receipt. After signing, your application will be date and time
stamped. The Board of Assessors has three months to act on your
application. Letters addressed to the Board of Assessors, telephone and
counter conversations are not considered acceptable application submissions.

The package has a complete set of instructions. As the person filing for
an abatement of Real Estate taxes, you will have 30 days to comply with
the Board’s request for any and all pertinent information. If you do not
comply, you give up your right to appeal. Some of the steps you may be
asked to take to prove your case include recent appraisals, which
conform to USPAP, (Uniform Standards of Professional Appraisal
Practice), market analysis by a real estate broker, income and expense
statements for rental properties and a full inspection of the property
by the Assessor’s Office. You bear the cost of appraisal and market
analysis regardless of the outcome of your application. It is very
important for the person filing for an abatement to understand that it
is up to them to prove to the Board of Assessors that their property
valuation is too high.

The completed package is then taken under consideration at the
Assessor’s Office and thoroughly reviewed. The decision to grant an
abatement is made by vote by the Board of Assessors, based upon the
recommendation of the Assessor’s Office. If the abatement is granted, a
certificate is issued by the Assessors’ Office and mailed to you. If the
abatement is denied and you have complied with all filing deadlines, you
have a right to appeal. Appeals must be made within three months of the
Board’s decision to the Appellate Tax Board in Boston.

Throughout the process, you must keep paying your taxes, even if you
feel there is an error. Adjustments are made to your 4th quarter tax
bill if your abatement is granted. If the 4th quarter bills have been
mailed, then a rebate check will be mailed to you. Carry over between
tax years is prohibited.

The Assessor’s Office places an emphasis on the accuracy of their data
and willingly works with property owners to correct inequities. They
will offer suggestions and applications to those who may qualify for
exemptions. However, if you wish to complain about the tax rate, they
will direct you to the Board of Selectmen.