Susan files a timely Application for Abatement on her Boston condominium, arguing it is over-assessed by $100,000. The board of assessors neither approves nor denies the application within three months of the filing deadline. Susan then files a Petition with the Appellate Tax Board. At the ATB hearing, the assessors argue that Susan's Petition should be dismissed because she did not pay her property taxes in full before filing. Susan, however, paid all but the disputed portion. Under Massachusetts law, what is the most likely outcome?
Correct Answer
B) The ATB will hear the case because the board's failure to act constitutes a deemed denial, and payment of the undisputed amount is sufficient
Under MGL Chapter 59, Sections 63 and 64, when a board of assessors fails to act on an abatement application within three months of the filing deadline, the application is deemed denied by operation of law, giving the property owner the right to appeal to the ATB. Massachusetts courts and the ATB have recognized that payment of the undisputed portion of the tax (i.e., the amount that would be owed even if the abatement were granted) satisfies the payment requirement necessary to preserve appeal rights. Susan's payment of the non-disputed portion is sufficient to maintain her ATB appeal.
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Related Topics & Key Terms
Key Terms:
Related Concepts
Highest and best use is an appraisal concept that identifies the most profitable, legally permitted, physically possible, and financially feasible use of a property. It is the foundation of all property valuation.
Homestead portability allows homeowners to transfer a portion of their accumulated homestead tax savings to a new homestead in the same state.
The income approach estimates a property's value based on the income it generates by converting net operating income into a value estimate using a capitalization rate. It is the preferred method for income-producing properties.
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