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1. What’s the difference between an abatement and an exemption?

An exemption is a discharge from the obligation to pay all or part of a real estate tax based on certain age, income, military, or disability status as set forth by the Commonwealth of Massachusetts.

An abatement happens as a result of an adjustment that lowers a property’s valuation after the actual (not preliminary) tax bill has been issued. Exemptions are available for seniors, low income seniors, surviving spouse or surviving minor child, veterans with disabilities, and blind persons.

2. Are there other ways to reduce my taxes?

There is also a tax deferral program available for older citizens. A personal exemption from the Community Preservation Surcharge is offered for low/moderate income households. Senior citizens can participate in the “senior tax work off” program. In addition, there are some funds in Merrimac that can provide relief to qualified property owners, and the state Circuit Breaker Tax Credit for seniors.

3. Does the property record card reflect any exemptions to which I may be entitled?

Property tax exemptions are available to qualifying taxpayers according the eligibility requirements determined by state law. Exemption information is not displayed on the property record card. Information on exemptions is available in the Assessors’ office or through the Assessors' webpage.

4. What if I feel the value of my property value is overstated?

This is when an owner would file for an abatement. There are 3 basic reasons for granting an abatement: data error(s), overvaluation, or inequitable assessment. An abatement application is not a complaint about taxes or how much your assessment has increased. It is an attempt to prove that your property’s estimated market value is inaccurate or unfair based on recent sales of comparable properties.

For detailed instructions on the application process view the Guidelines For Preparing an Abatement Application.

5. Do I have to apply for an abatement every year if I received one in the past?

Not necessarily. If a data correction or adjustment has been made that should be permanent, it will carry forward to the next and following years until such time as there is a change in the property and/or a change in the valuation methodology that affects that property. Therefore, it would not be necessary to reapply the following year(s).

If, however, a one-time adjustment were granted just for the current year, the assumption is that the adjustment does not carry forward into the next year. If the property owner then feels that the valuation is overstated in the following year, he/she must submit a new application.

6. What if I am not satisfied with the result of the abatement hearing?

A property owner may submit an appeal to the Massachusetts Appellate Tax Board (ATB), whose telephone number is included in the notification of the Board’s decision.