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Local Business owners

Business Personal Property Tax Abatement

Assessing

An abatement is a reduction in the tax assessed on your property for the fiscal year. To dispute your valuation or assessment or to correct any other billing problem or error that caused your tax bill to be higher than it should be, you must apply for an abatement.

You may apply for an abatement if your property is:

  • Overvalued (assessed value is more than fair cash value on January 1 for any reason, including clerical and data processing errors or assessment of property that is non-existent or not taxable to you)
  • Disproportionately assessed in comparison with other properties
  • Classified incorrectly as residential, open space, commercial or industrial real property, or
  • Partially or fully exempt.

Filing this form does not stay the collection of your taxes. To avoid loss of appeal rights or addition of interest or other collection charges, the tax should be paid as assessed.

Who may file an application?

You may file an application if you are:

  • The assessed or subsequent (acquiring title after January 1) owner of the property
  • The owner's administrator or executor
  • A tenant paying rent who is obligated to pay more than one-half of the tax
  • A person owning or having an interest or possession of the property
  • A mortgagee if the assessed owner has not applied

In some cases, you must pay all or a portion of the tax before you can file.

When and where must the application be filed?

Your abatement application is due within thirty (30) days of the mailing date on the actual tax bill.  The actual tax bill is typically sent in October and due in November.  The abatement applications are available on line https://www.cambridgema.gov/Services/businesspersonalpropertytaxabatement . The completed application must be received by the assessors on or before the filing deadline either via the USPS or by bringing the application to the Assessing Department at:

795 Massachusetts Ave,

Assessor’s Office, 2nd floor

Cambridge, MA 02139


How do I file an Appeal?

You may appeal the abatement decision with the Appellate Tax Board (ATB).  You have three (3) months from the date of the Assessing Department’s decision to appeal to the ATB.  The disposition notice you receive will provide further information about the appeal procedure and deadline.

Page was last modified on 6/28/2024 10:01 AM
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