The FY 2025 Application for Abatement of Personal Property Tax is the City of Boston Assessing Department form used to ask for a reduction in a business's personal property tax. It is one of the Boston property tax forms, and it cites Massachusetts General Laws Chapter 59, § 59. Use it if you are aggrieved by the assessment on your business personal property, or if you represent the person who is. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is filed with the Assessing Department at Boston City Hall.
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What is FY 2025 Application for Abatement of Personal Property Tax – Boston, MA?
The FY 2025 Application for Abatement of Personal Property Tax is the City of Boston Assessing Department form that a business owner or its representative files to ask for a reduction in the personal property tax assessed for fiscal year 2025.
The city describes an abatement as a reduction in your property taxes. If the application is approved, a refund is issued to you. All abatements are subject to final approval by the Board of Review and the Commissioner of Assessing, and to the jurisdictional requirements of Chapter 59 of the Massachusetts General Laws.
The form has three parts. I. Property Identification copies the business name, ward, bill number and assessed value from the tax bill. II. Reason for Abatement holds a description of the property, your estimate of fair cash value and your statement of reasons, including contentions of law. III. Authorization Section carries the Federal ID number and the signatures of the applicant and, if one acts, a representative.
A separate Asset Listing Form for Fiscal Year 2025 is attached to the application. It lists personal property held on the fiscal year 2025 tax lien date, January 1, 2024. The form refers to Massachusetts General Laws Ch. 59, § 29, which limits the amount of an abatement when no State Tax Form 2/Form of List was filed as the law provides.
Who needs to file FY 2025 Application for Abatement of Personal Property Tax – Boston, MA?
The main group is anyone aggrieved by the assessment of personal property tax on business personal property in the City of Boston. The applicant's statement on the form says exactly that: "I am aggrieved by the assessment of the Personal Property Tax." The form has boxes for these business types: individual, partnership, corporation, LLC or other.
- Representatives. A representative may sign for the applicant. If the applicant's signature is absent, the representative attaches a letter of authorization signed by the applicant.
- Filers who must add the Asset Listing Form. You must file it with the application only if State Tax Form 2/Form of List was not filed for Fiscal Year 2025, or if the form filed was incomplete.
- Not for earlier years. The City of Boston's abatement page says you can file only for the current fiscal year and cannot file an application for previous years. This form covers fiscal year 2025 only.
When to file FY 2025 Application for Abatement of Personal Property Tax – Boston, MA
The form must be filed no later than thirty (30) days after the mailing of the third quarter tax bill or February 3, 2025, as printed on this FY 2025 form. The City of Boston's abatement page adds that you can submit an application only after your third-quarter tax bill. It also says you can file only for the current fiscal year, so check the city's page for the form that matches the current year. For Fiscal Year 2027 that page gives a deadline of February 1, 2027.
Filing does not postpone payment. If you do not timely pay the tax assessed, you may lose your statutory appeal rights (Mass. General Laws Ch. 59, § 64).
The Assessing Department has three months to review your application and respond. You then have three months from the date of its decision to appeal to the Appellate Tax Board.
Documents you need
- Asset Listing Form (Fiscal Year 2025): required only if State Tax Form 2/Form of List was not filed for Fiscal Year 2025, or the form filed was incomplete. You may substitute an existing asset listing.
- Additional sheets, if necessary, for the description of property or the statement of reasons in Part II.
- Letter of authorization signed by the applicant: attach it if a representative signs and the applicant's signature is absent.
- An additional copy of the completed form, if you want a date-stamped receipt.
How to fill out FY 2025 Application for Abatement of Personal Property Tax – Boston, MA
Copy property details from the bill
In Section I, enter Business Name, Business ID #, Ward, Bill # and Assessed Value exactly as they appear on the tax bill. Type or print carefully in ball point pen.
Enter the owner and location
Enter the Assessed Owner (Last Name, First) and the Business Location with street number, name and Zip Code, as on the bill.
Mark the business type
Choose INDIVIDUAL, PARTNERSHIP, CORPORATION, LLC or OTHER. If you choose OTHER, write the type on the (specify) line.
Describe the property and its value
In Section II, line A, write a brief description of the property. In line B, enter your estimate of fair cash value.
State your reasons for abatement
In Section II, line C, give a complete statement of the reasons for the application, including contentions of law. Attach additional sheets if necessary.
Complete the Asset Listing Form if needed
Complete it only if State Tax Form 2/Form of List was not filed for Fiscal Year 2025 or was incomplete. For each of up to 20 assets, give ownership (owned, leased or leased to own), lessor name, description, make/model, year of purchase, purchase price and estimated market value as of January 1, 2024.
Enter the Federal ID number
In Section III, enter the Federal ID #. The form states it must be provided for a refund.
Complete the applicant's statement
Sign and date as applicant in MM/DD/YYYY form. Then enter your last and first name, business name, mailing address, city, state, Zip Code, telephone and email.
Add a representative if one acts
A representative signs and dates the Representative's Statement and fills in the same name and contact lines. If the applicant has not signed, attach a letter of authorization signed by the applicant.
Review, download and copy
Check that Section I matches the tax bill and that every signature is in place. Download or print the completed PDF from FillingPDF, make an additional copy if you want a date-stamped receipt, and file it as described under How to submit.
How to submit FY 2025 Application for Abatement of Personal Property Tax – Boston, MA
You return the completed application to the Assessing Department at Boston City Hall, in person or to the address printed on the form.
- Address on the form: Assessing Department, Room 301, Boston City Hall, Boston, MA 02201. The city's page lists the department at 1 City Hall Square, Room 301, Boston, MA 02201-2011.
- In person: bring the completed application, and the Asset Listing Form if it is required, to the Assessing Department in Room 301 or to the Taxpayer Referral and Assistance Center on the Mezzanine level. You can also fill out an application at City Hall.
- Date-stamped receipt: provide an additional copy of the completed form.
- Cannot print the form? Call the Taxpayer Referral and Assistance Center at 617-635-4287 and the city will send you an application and Asset Listing Form.
Pay the tax on time while the application is pending. To appeal a decision, get an appeal form from the Appellate Tax Board, 100 Cambridge Street, 2nd Floor Suite 200, Boston, MA 02114, phone 617-727-3100. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Treating the application as a reason to delay payment. Filing does not postpone the tax, and not paying on time may cost you your statutory appeal rights.
- Filing after the deadline printed on the form: thirty days after the third quarter bill was mailed, or February 3, 2025.
- Leaving out the Asset Listing Form when State Tax Form 2/Form of List was not filed for Fiscal Year 2025 or was incomplete.
- Omitting the Federal ID number in Section III; the form says it must be provided for a refund.
- Entering Section I information that differs from the tax bill; the form asks for it exactly as it appears there.
- A representative signing without the applicant's signature and without attaching a signed letter of authorization.
- Skipping the additional copy when you want a date-stamped receipt.
- Using the FY 2025 form for another year; the city says you can file only for the current fiscal year.
Frequently asked questions
What is the Boston personal property tax abatement application?
It is the City of Boston Assessing Department form for asking for a reduction in personal property tax. The FY 2025 version covers fiscal year 2025. If the abatement is approved, a refund is issued to you, subject to final approval by the Board of Review and the Commissioner of Assessing.
Do I still have to pay my tax while I apply for an abatement?
Yes. The form states that filing an abatement application does not allow you to postpone payment of the tax. If you do not timely pay the tax assessed, you may lose your statutory appeal rights under Mass. General Laws Ch. 59, § 64.
What is the deadline for the FY 2025 abatement application?
The form says no later than thirty (30) days after the mailing of the third quarter tax bill or February 3, 2025. The city's page adds that you can apply only after the third-quarter bill and only for the current fiscal year.
Do I have to file the Asset Listing Form?
Only if you did not file State Tax Form 2/Form of List for Fiscal Year 2025, or the one you filed was incomplete. You may substitute an existing asset listing for the form, and you may later be asked to provide personal property details electronically.
Where do I file the personal property abatement application in Boston?
Return it to the Assessing Department, Room 301, Boston City Hall, Boston, MA 02201. You can bring it in person to Room 301 or to the Taxpayer Referral and Assistance Center on the Mezzanine level, where you can also fill one out.
Can someone else sign the abatement application for me?
Yes, through the Representative's Statement. The representative states they are authorized to act for the applicant. If the applicant's signature is absent, the representative attaches a letter of authorization signed by the applicant.
How long does the Assessing Department take to decide?
The city's abatement page says the Assessing Department has three months to review your application and respond. You then have three months from the date of its decision to appeal to the Appellate Tax Board.
Can I apply for an abatement for a previous fiscal year?
No. The City of Boston says you can file an abatement only for the current fiscal year and cannot file for previous years. This form is the FY 2025 version, so check the city's page for the form for the current year.
Can I fill out the Boston abatement application online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application with the City of Boston; you file it through the Assessing Department's channels.
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