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  Massachusetts State Resource
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The real estate event summary for the State of
Massachusetts is as follows:
Event Date Comments
Assessment Date
Appeal Deadline to Board of Assessors
Filing Deadline
Filing Deadline
Tax Bills Due/Denial date
Tax Bills Due
Tax Bills Due
January 1st
February 1st*

February - July
March 1st
May 1st
August 1st
November 1st
Tax Bill Issued with actual assessed value
Applies to quarterly jurisdictions. Semi-Annual dates differ
Filing to the Appellate Tax Board w/in 3 months
Personal Property filing to Board of Assessors
Deemed denial date
Tax bills must be paid timely
Tax bills must be paid timely
Q: What is taxable is Massachusetts?
A: All real and tangible property is taxable.

Q: What is the basis for the real property assessment?
A: All property is assessed at its fair cash value. Fair cash value is not defined by statute, but has been judicially defined as the price a a willing owner not under compulsion to sell the property would be willing to receive from a willing buyer not under compulsion to buy the property

Q: What is the date of value?
A: January 1st of the previous year

Q: Is there an assessment ratio?
A: No

Q: Is there an equalization ratio?
A: No

Q: What is the process for challenging an assessment?
A: An appeal may be made to the board of assessors of the municipality in which the property is located in on or before the last day for payment of the first installment of taxes. (Actual tax bill issued). Refusal of the local board of assessors to abate a tax may be appealed to the Appellate Tax Board within three months after receiving notice of the assessor's decision.
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Longmeadow, MA 01106
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