Patricia owns a condominium unit in Boston assessed at $600,000. She files an Application for Abatement claiming the assessment is $80,000 above market value. The board of assessors denies her application without a hearing. Patricia wants to appeal. Under Massachusetts law, what is the deadline for filing a Petition with the Appellate Tax Board after the board of assessors' denial?
Correct Answer
C) Three months from the date of denial
Under MGL Chapter 59, Section 65, a property owner who has been denied an abatement by the local board of assessors has three months (not 90 days, but specifically three calendar months) from the date of the denial to file a Petition with the Appellate Tax Board (ATB). This is a strict statutory deadline — missing it permanently bars the appeal for that tax year. The three-month period runs from the date of the denial notice, not from the original abatement filing date.
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Related Concepts
Reconciliation is the final step in the appraisal process where the appraiser analyzes the value indications from all applicable approaches and arrives at a single final opinion of value. It is not a simple average of the three values.
The comparable sales approach estimates a property's value by comparing it to similar properties that have recently sold in the same market area. It is the most widely used and reliable approach for appraising residential properties.
The cost approach estimates a property's value by calculating the current cost to rebuild the improvements, subtracting accumulated depreciation, and adding the land value. It is most reliable for new construction and special-purpose properties.
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