What procedures exist for contesting a valuation or tax on personal property in Massachusetts?
For locally valued and assessed personal property, the taxpayer generally must apply for an abatement with the local board of assessors within a relatively short period of time after the actual tax bill is issued. An abatement application is made on State Tax Form 128, which must be filed by the due date of the actual tax bill (stating the value), generally 30 days from the date of issue. The due date should be specifically stated on the front of the bill. An extended deadline will apply for omitted and revised assessments. See State Tax Form 128 for a more detailed description of the abatement process.
