State Tax Form 128 PDF Details

The State Tax Form 128, a pivotal document for those seeking an abatement of real or personal property tax within the Commonwealth of Massachusetts, serves as a structured request to local assessors for a reduction in property taxes for a given fiscal year. Complex in its requirements, the form elucidates the need for detailed taxpayer information, property identification, and a clear statement of the reasons behind the abatement application, emphasizing incorrect valuation or assessment as common grounds for filing. Not only does the form outline who is eligible to file—ranging from the assessed owner to a mortgagee acting on the owner's behalf—but it also delineates the precise deadlines and procedural steps necessary to ensure a timely submission. Critical to note is that the application process does not halt the tax collection efforts; applicants must continue to pay their assessed taxes to avoid penalties while their abatement request is under consideration. The outcomes of such requests, which are contingent upon thorough documentation and sometimes an inspection of the property by the assessors, can lead to either a reduction in the assessed tax value, outright denial, or deemed denial if not acted upon within the stipulated timeframe. Further action, if the abatement is not granted to the applicant's satisfaction, involves an appeal process through either the Appellate Tax Board or County Commissioners, depending on the case at hand. This intricate process underscores the essentiality of the State Tax Form 128 in navigating the complexities of property tax abatements in Massachusetts, highlighting its significance not only for tax reduction purposes but also for ensuring accuracy and fairness in property valuation and assessment.

QuestionAnswer
Form NameState Tax Form 128
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesAssessors, mass rmv com, ABATEMENT, Overvaluation

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State Tax Form 128

The Commonwealth of Massachusetts

Revised 7/2009

 

 

Name of City or Town

Assessors’ Use only

Date Received

Application No.

APPLICATION FOR ABATEMENT OF REAL PROPERTY TAX

PERSONAL PROPERTY TAX

FISCAL YEAR _______

General Laws Chapter 59, § 59

THIS APPLICATION IS NOT OPEN TO PUBLIC INSPECTION (See General Laws Chapter 59, § 60)

Return to: Board of Assessors

Must be filed with assessors not later than due date of first actual (not preliminary) tax payment for fiscal year.

INSTRUCTIONS: Complete BOTH sides of application. Please print or type.

A. TAXPAYER INFORMATION.

Name(s) of assessed owner:

 

 

 

Name(s) and status of applicant (if other than assessed owner)

 

Subsequent owner (aquired title after January 1) on

_________________, __________

 

Administrator/executor.

 

Mortgagee.

 

Lessee.

 

Other. Specify.

 

Mailing address

 

Telephone No. (

)

No. Street

City/Town

Zip Code

 

Amounts and dates of tax payments ___________________________________

B.PROPERTY IDENTIFICATION. Complete using information as it appears on tax bill.

Tax bill no.

 

Assessed valuation $

 

 

 

 

 

Location

 

 

 

 

 

 

 

 

 

 

No.

Street

 

 

 

 

 

 

 

Description

 

 

 

 

 

 

 

 

 

Real:

Parcel ID (map-block-lot)

 

Land area

 

Class

 

 

 

 

 

 

 

 

 

 

 

 

Personal:

Property type(s)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C.REASON(S) ABATEMENT SOUGHT. Check reason(s) an abatement is warranted and briefly explain why it applies. Continue explanation on attachment if necessary.

 

Overvaluation

Incorrect usage classification

 

 

Disproportionate assessment

Other. Specify.

 

Applicant’s opinion of: Value $

Class

 

Explanation

 

 

 

 

 

 

 

 

 

 

FILING THIS FORM DOES NOT STAY THE COLLECTION OF YOUR TAXES. TO AVOID LOSS OF APPEAL RIGHTS OR ADDITION OF INTEREST AND OTHER COLLECTION CHARGES, THE TAX SHOULD BE PAID AS ASSESSED.

THIS FORM APPROVED BY THE COMMISSIONER OF REVENUE

D. SIGNATURES.

Subscribed this

day of

,

Under penalties of perjury.

Signature of applicant

If not an individual, signature of authorized officer

Title

( )

(print or type) Name

Address

Telephone

If signed by agent, attach copy of written authorization to sign on behalf of taxpayer.

TAXPAYER INFORMATION ABOUT ABATEMENT PROCEDURE

REASONS FOR AN ABATEMENT. An abatement is a reduction in the tax assessed on your property for the fiscal year. To dispute your valuation or assessment or to correct any other billing problem or error that caused your tax bill to be higher than it should be, you must apply for an abatement.

You may apply for an abatement if your property is: 1) overvalued (assessed value is more than fair cash value on January 1 for any reason, including clerical and data processing errors or assessment of property that is non-existent or not taxable to you), 2) disproportionately assessed in comparison with other properties, 3) classified incorrectly as residential, open space, commercial or industrial real property, or 4) partially or fully exempt.

WHO MAY FILE AN APPLICATION. You may file an application if you are:

the assessed or subsequent (acquiring title after January 1) owner of the property,

the owner’s administrator or executor,

a tenant paying rent who is obligated to pay more than one-half of the tax,

a person owning or having an interest or possession of the property, or

a mortgagee if the assessed owner has not applied.

In some cases, you must pay all or a portion of the tax before you can file.

WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the board of assessors on or before the date the first installment payment of the actual tax bill mailed for the fiscal year is due, unless you are a mortgagee. If so, your application must be filed between September 20 and October 1. Actual tax bills are those issued after the tax rate is set. Applications filed for omitted, revised or reassessed taxes must be filed within 3 months of the date the bill for those taxes was mailed. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE ASSESSORS FOR ANY REASON. IF YOUR APPLICATION IS NOT TIMELY FILED, YOU LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSORS CANNOT BY LAW GRANT YOU ONE. TO BE TIMELY FILED, YOUR APPLICATION MUST BE (1) RECEIVED BY THE ASSESSORS ON OR BEFORE THE FILING DEADLINE OR (2) MAILED BY UNITED STATES MAIL, FIRST CLASS POSTAGE PREPAID, TO THE PROPER ADDRESS OF THE ASSESSORS ON OR BEFORE THE FILING DEADLINE AS SHOWN BY A POSTMARK MADE BY THE UNITED STATES POSTAL SERVICE.

PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In some cases, you must pay the tax when due to appeal the assessors’ disposition of your application. Failure to pay the tax assessed when due may also subject you to interest charges and collection action. To avoid any loss of rights or additional charges, you should pay the tax as assessed. If an abatement is granted and you have already paid the entire year’s tax as abated, you will receive a refund of any overpayment.

ASSESSORS DISPOSITION. and permit them to inspect it. appeal rights.

Upon applying for an abatement, you may be asked to provide the assessors with written information about the property Failure to provide the information or permit an inspection within 30 days of the request may result in the loss of your

The assessors have 3 months from the date your application is filed to act on it unless you agree in writing before that period expires to extend it for a specific time. If the assessors do not act on your application within the original or extended period, it is deemed denied. You will be notified in writing whether an abatement has been granted or denied.

APPEAL. You may appeal the disposition of your application to the Appellate Tax Board, or if applicable, the County Commissioners. The appeal must be filed within 3 months of the date the assessors acted on your application, or the date your application was deemed denied, whichever is applicable. The disposition notice will provide you with further information about the appeal procedure and deadline.

 

DISPOSITION OF APPLICATION (ASSESSORS’ USE ONLY)

Ch 59, § 61A return

GRANTED

Assessed value

Date sent _______________

DENIED

Abated value

Date returned ___________

DEEMED DENIED

Adjusted value

On-site inspection

 

Assessed tax

Date

 

Abated tax

By

Date voted/Deemed denied _________

Adjusted tax

 

Certificate No. _____________________

 

 

 

 

Date Cert./Notice sent ______________

 

Board of Assessors

Data changed ___________

Appeal ___________________________

____________________________________________

 

Date filed ________________________

____________________________________________

Valuation ______________

Decision _________________________

____________________________________________

 

Settlement ________________________

Date:

 

 

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