Massachusetts property tax appeals, 2027
In Massachusetts, you appeal a property assessment to the Board of Assessors, and the deadline is the due date of the first actual tax bill installment, generally February 1. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 14 counties, state and county recordsHow appeals work in Massachusetts
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 before the July 1 fiscal year (G.L. c.59 §2A(a)); uniformity is also recognized (Mass. Const. pt. 2, c. 1, §1, art. 4 (proportional taxation); G.L. c.59 §59) |
| How homes are assessed | 100% of market value |
| Deadline | Due date of the first installment of the actual tax bill: generally February 1 where bills are quarterly, about 30 days after mailing where semi-annual (G.L. c.59 §§57, 57C, 59). ATB appeal within 3 months of the assessors’ decision or deemed denial (§§64, 65). |
| First appeal to | Board of Assessors (city or town) |
| What the notice shows | Often no market value; assessed value as “Assessed Value”. Mails: No separate notice in most communities; the fiscal-year assessment appears on the actual tax bill (third-quarter bill where billing is quarterly) |
| Sale prices public | Yes |
| Statutes | Grounds: G.L. c.59 §§2A, 38, 59. Filing: G.L. c.59 §59 (assessors); §§64, 65 (Appellate Tax Board). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Massachusetts county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Middlesex County | Not yet published | — | — | Scan from recent sales |
| Worcester County | Not yet published | — | — | Scan from recent sales |
| Essex County | Not yet published | — | — | Scan from recent sales |
| Suffolk County | Not yet published | — | — | Scan from recent sales |
| Norfolk County | Not yet published | — | — | Scan from recent sales |
| Bristol County | Not yet published | — | — | Scan from recent sales |
| Plymouth County | Not yet published | — | — | Scan from recent sales |
| Hampden County | Not yet published | — | — | Scan from recent sales |
| Barnstable County | Not yet published | — | — | Scan from recent sales |
| Hampshire County | Not yet published | — | — | Scan from recent sales |
| Berkshire County | Not yet published | — | — | Scan from recent sales |
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Dukes County | Not yet published | — | — | Scan from recent sales |
| Nantucket County | Not yet published | — | — | Scan from recent sales |
Massachusetts questions
When is the property tax appeal deadline in Massachusetts?
Due date of the first installment of the actual tax bill: generally February 1 where bills are quarterly, about 30 days after mailing where semi-annual (G.L. c.59 §§57, 57C, 59). ATB appeal within 3 months of the assessors’ decision or deemed denial (§§64, 65). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Massachusetts?
The Board of Assessors (city or town) hears the first appeal (G.L. c.59 §59 (assessors); §§64, 65 (Appellate Tax Board)).
How is a home assessed in Massachusetts?
At 100% of market value, valued as of January 1 before the July 1 fiscal year (G.L. c.59 §2A(a)).
What does a Massachusetts assessment notice show?
Often only an assessed value, and the assessed value, labeled “Assessed Value”. Notices mail: No separate notice in most communities; the fiscal-year assessment appears on the actual tax bill (third-quarter bill where billing is quarterly).
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- G.L. c.59 §59 (abatement application)
- G.L. c.59 §2A (January 1 valuation, full and fair cash valuation)
- G.L. c.59 §38
- G.L. c.59 §64
- G.L. c.59 §65 (Appellate Tax Board)
- G.L. c.59 §61A
- G.L. c.183 §6 (deed recites consideration)
- Appellate Tax Board, Understanding Real Estate Tax Appeals
- City of Boston Assessing, FY2021 tax bill insert
- DLS, FY2025 Assessment Update (five-year certification)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).