Hinckley, Allen & Snyder LLP’s experienced team of real estate tax abatement professionals has successfully assisted property owners, tenants, mortgagees and other parties (collectively, “Taxpayers”) with their real estate tax abatement needs for a number of years throughout New England. The purpose of this Real Estate Alert is to call your attention to some imminent filing deadlines in Rhode Island, Massachusetts, New Hampshire, and Connecticut.
Rhode Island – In some instances, Taxpayers may still be able to file a municipal appeal of 2010 taxes. The deadline is ninety (90) days after the date that the first payment of the 2010 taxes was due (generally around September 1st ). The appeal gets filed on a statutory form provided by the city or town. To preserve the right to file a judicial appeal of 2011 taxes, Taxpayers must file certain pre-appeal paperwork in the first quarter of 2011 (i.e., a Notice of Intent to File an Account) on or before January 31, 2011, and an Account no earlier than March 1, 2011 nor later than March 15, 2011. The actual municipal appeal must be filed, as stated above, within ninety (90) days after the date that the first payment becomes due (verify this date with your local tax assessor). The only exception to the requirement of filing an Account in order to obtain judicial review of your tax assessment are in those jurisdictions going through a Reevaluation or Statistical Update[1]where the Taxpayer’s real estate has been valued at a value in excess of the value at which it was assessed on the last preceding assessment date. If the Taxpayer has not received a statement of value by January 31 of the new tax year, then out of an abundance of caution a Notice of Intent to File an Account should be filed.
Massachusetts – Taxpayers still have the opportunity to challenge their real estate tax assessments for Fiscal Year 2011 (July 1, 2010 – June 30, 2011). Tax abatement applications need to be filed within thirty (30) days of the mailing date of the actual tax bill (the actual tax bill is generally the third quarter tax bill in jurisdictions that assess taxes on a quarterly basis). January 1st is the typical date most third quarter tax bills are mailed in Massachusetts, therefore under M.G.L. Chapter 59 the majority of abatement applications must be filed with local assessing departments on or before February 1, 2011. In jurisdictions in which taxes are assessed on a semi-annual basis such as Cambridge, this date will vary (Cambridge for instance had a November 22, 2010 filing deadline for Fiscal Year 2011). In order to preserve your abatement and appeal rights, the taxes must be paid in their entirety for the current and all prior periods for Fiscal Year 2011.
New Hampshire – Taxpayers still have the opportunity to challenge their real estate tax assessments for Fiscal Year 2010 (July 1, 2009 – June 30, 2010). Tax abatement and related materials need to be filed on or before March 1, 2011 in most instances. An Abatement Request must be filed at the local level to appeal the property assessment. This is a formal request to review your property’s valuation and the forms are available at your local assessing office or printable from most towns’ web sites. If you are unsatisfied with the local decision, then you may file an appeal with either the Board of Tax and Land Appeals or the county Superior Court; but not both. In general, appeals must be filed no later than September 1st or eight (8) months after the final tax bill, whichever is later.
Connecticut – Taxpayers (including certain lessees under recorded leases) may seek abatement of their real estate property taxes by filing an appeal with the Board of Assessment Appeals (“BAA”) for the municipality in which the real estate property is located on or before February 20, 2011. The filing of an appeal to the BAA is a mandatory first step to the abatement process. If the Taxpayer fails to file an appeal to the BAA or files the appeal beyond the deadline for doing so, its appeal rights may be lost. Forms for filing the appeal to the BAA should be obtained from the municipality. Appeals from decisions of the BAA may be brought to the Connecticut Superior Court wit