Real Estate Tax Abatement Process 

Reasons for Abatement:  An abatement can be sought for specific reasons (not simply because the tax bill seems too high): 

  • Overvaluation: The assessed value is higher than the property's fair cash value (market value) on January 1st of the relevant fiscal year.
  • Disproportionate Assessment: The property is assessed higher than comparable properties.
  • Improper Classification: The property is incorrectly classified (e.g., commercial instead of residential).
  • Statutory Exemption: The property is partially or fully exempt from taxation based on its use or the owner's status (e.g., senior, veteran, or blind person). 

Complete the Application: Abatement Application (PDF)  Please include specific information in your narrative to why you feel an abatement is necessary. Please gather any supporting documentation you have, such as recent sales data of comparable properties, an appraisal, or proof of factual errors on the property record card.  Read all printed parts of the application to ensure understanding and please call us if you have questions, 978-540-2412. 

Deadline for Application: The application must be filed with the Assessors' office before the close of business of the due date of the first actual tax bill (aka Quarter 3 – Issued in January). This deadline is strict and set by state law. The deadline cannot be extended or waived by the assessors for any reason.  The office can start accepting applications no earlier than January 1st.  

Submission: Completed Forms and all Supporting Documents may be returned by any of the following:

  • Email: to Assessor@LittletonMA.org
  • Fax: to 978-540-2410
  • Mail: to Assessor's Office, PO Box1305, Littleton MA 01460
  • Visit Us:  37 Shattuck St Room 206, Littleton MA 01460
    • Mondays 8am-6pm
    • Tuesdays to Thursday 8am-4:30pm
    • Fridays 8am-12:30pm

Payment of Taxes: Filing an application does not stay the collection of taxes. To avoid any loss of rights to an appeal or additional interest charges or fees, you should pay the tax as assessed.  If an abatement is granted, your 4th quarter bill will be adjusted.  If you have already paid the entire year’s tax ahead, you will receive a refund of any overpayment.

Timeline: The Board of Assessors has three months (90 days) from the date of filing to act on the application.

Application Review:

  • The Assessor’s office will reach out to schedule an appointment to have an interior and/or exterior inspection of your property. As only the Board of Assessor’s has the authority to act on your application, a member of the Board along with the Chief Assessor or Assistant Assessor will be at this appointment.  During the visit we will meet with you, verify accuracy and possible discrepancies to your property record card, and review all concerns you may have. 
  • Failure to comply with the request within 30 days can result in the denial of the application and jeopardize any further appeal. 
  • If applicable to your request for abatement, the Assessors will also gather information regarding recent real estate sales that would be comparable to your property.

Decision: The Board of Assessors will hold a meeting to discuss and vote on your request for abatement. They will issue a written decision as a Notice of Approval (abatement granted), Notice of Denial (abatement denied), or the application may be "deemed denied" if they do not act within the three-month period. 

Appeal Process:  If dissatisfied with the Board of Assessors' decision, the taxpayer can file an appeal with the Massachusetts Appellate Tax Board (ATB).  For more information on the process, application and deadlines, please visit Massachusetts Appellate Tax Board (ATB).