At Hinckley, Allen & Snyder LLP, our team of experienced attorneys has successfully assisted property owners, lessees, and mortgagees (collectively, “Taxpayers”) with real estate tax abatements for properties throughout New England.
The purpose of this Real Estate Alert is to call your attention to some very important filing deadlines in Rhode Island, Massachusetts, New Hampshire, and Connecticut, and let you know that we stand ready to assist you with any real estate tax abatement questions you may have.
Rhode Island – The opportunity to appeal 2009 tax assessments has passed. To preserve all rights for 2010, Taxpayers must file certain paperwork (i.e. a Notice of Intention to File an Account) on or before January 31, 2010, with the Account to be filed not earlier than March 1 nor later than March 15, 2010.
Massachusetts – Taxpayers still have the opportunity to challenge their real estate tax assessments for Fiscal Year 2010 (July 1, 2009 – June 30, 2010). 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 cities and towns that assess taxes on a quarterly basis). January 1 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, 2010. In order to preserve your appeal rights, the taxes must be paid in their entirety for the first, second and third quarter for Fiscal Year 2010.
New Hampshire – Taxpayers still have the opportunity to challenge their real estate tax assessments for Fiscal Year 2009 (July 1, 2009 – June 30, 2010). Tax abatement and related materials need to be filed on or before March 1, 2010 in most instances.
Connecticut – Taxpayers (including certain lessees under recorded leases) may seek abatement of real property taxes by filing an appeal with the Board of Assessment Appeals (“BAA”) for the municipality in which the real property is located on or before February 20, 2010. 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 within 60 days of the BAA’s decision.