Mass. Gen. Laws » Part I Title IX Chapter 59
Massachusetts General Laws

Mass. Gen. Laws ch. 59, § 59 (2026)

Abatements

✓ current as of July 2026
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[First paragraph effective for taxes assessed for fiscal years beginning on or after July 1, 2016. See 2016, 218, Sec. 247.]

Section 59. A person upon whom a tax has been assessed or the personal representative of the estate of such person or the personal representative or trustee under the will of such person, if aggrieved by such tax, may, except as hereinafter otherwise provided, on or before the last day for payment, without incurring interest in accordance with the provisions of section fifty-seven or section fifty-seven C, of the first installment of the actual tax bill issued upon the establishment of the tax rate for the fiscal year to which the tax relates, apply in writing to the assessors, on a form approved by the commissioner, for an abatement thereof, and if they find him taxed at more than his just proportion or upon an improper classification, or upon an assessment of any of his property in excess of its fair cash value, they shall make a reasonable abatement; provided, however, that a person aggrieved by a tax assessed upon him under section seventy-five or section seventy-six or reassessed upon him under section seventy-seven may apply for such abatement at any time within three months after the bill or notice of such assessment or reassessment is first sent to him. A tenant of real estate paying rent therefor and under obligation to pay more than one-half of the taxes thereon may apply for such abatement. If a person other than the person to whom a tax on real estate is assessed is the owner thereof, or has an interest therein, or is in possession thereof, and pays the tax, he may thereafter prosecute in his own name any application, appeal or action provided by law for the abatement or recovery of such tax, which after the payment thereof shall be deemed for the purposes of such application, appeal or action, to have been assessed to the person so paying the same. The holder of a mortgage on real estate who has paid not less than 1/2 of the tax thereon may, during the last 10 days of the abatement period of the year to which the tax relates, apply in the manner above set forth for an abatement of such tax provided the person assessed has not previously applied for abatement of such tax, and thereupon the right of the person assessed to apply shall cease and determine. The holder of a mortgage so applying for abatement may thereafter prosecute any appeal or action provided by law for the abatement or recovery of such tax in the same manner and subject to the same conditions as a person aggrieved by a tax assessed upon him.

Notwithstanding any other provision of this section, a person who acquires title to real estate after January first in any year, shall for the purposes of this section be treated as a person upon whom a tax has been assessed.

[Third paragraph effective for taxes assessed for fiscal years beginning on or after July 1, 2016. See 2016, 218, Sec. 247.]

An application for exemption under clause Seventeenth, Seventeenth C, Seventeenth C1/2, Seventeenth D, Eighteenth, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E, Twenty-second F, Thirty-seventh, Thirty-seventh A, Forty-first, Forty-first B, Forty-first C, Forty-first C1/2, Forty-second, Forty-third, Fifty-second, Fifty-third, Fifty-sixth and Fifty-seventh of section 5 may be made on or before April 1 of the year to which the tax relates, or within 3 months after the bill or notice of assessment was sent, whichever is later.

If any application for abatement of tax is, after the period or date prescribed by this section, delivered by United States mail, or by such alternative private delivery service as the commissioner of revenue may by regulation permit, to the assessors, the date of the United States postmark, or other substantiating date mark permitted by regulation of the commissioner of revenue, affixed on the envelope or other appropriate wrapper in which such application is mailed or delivered shall be deemed to be the date of delivery, if such application was mailed in the United States in an envelope or other appropriate wrapper, first class postage prepaid, or delivered to such alternative private delivery service, properly addressed to the assessors. As used in this section, ''United States postmark'' shall mean only a postmark made by the United States post office.

Notwithstanding the foregoing provisions, if the last day for making an application for abatement of tax falls on a Saturday, Sunday, legal holiday or day on which municipal offices are closed as authorized by charter, by-law, ordinance or otherwise for a weather-related or public safety emergency, the application may be made on the next day that a municipal office is open.

Notes of Decisions
Cited in 68 cases (1 in the last 5 years), 1927–2023 · leading case: Donlon v. Bd. of Assessors, 389 Mass. 848 (Mass. 1983).
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Donlon v. Bd. of Assessors, 389 Mass. 848 (Mass. 1983). · cites it 6× “Presumably, the coadministrators have prosecuted the applications for abatement of taxes assessed to the parcels owned by Hollis-ton Realty, Pinecrest and McPherson’s straws, pursuant to the sentence in G. L. c. 59, § 59, which provides: “If a person other than the person to…”
William B. Rice Eventide Home, Inc. v. Bd. of Assessors, 872 N.E.2d 772 (Mass. App. Ct. 2007). · cites it 9× “Eventide contacted the board of assessors of Quincy (assessors), and after speaking with them, filed an application for abatement under G. L. c. 59, § 59, which was ultimately denied.”
Child.'s Hosp. Med. Ctr. v. Bd. of Assessors, 448 N.E.2d 748 (Mass. 1983). · cites it 6× “On October 28, 1977, pursuant to G. L. c. 59, § 59, CHMC paid one-half of the taxes assessed and filed with the assessors two applications for abatement on the form prescribed therefor and approved by the Commissioner of Corporations and Taxation 3 (Form 128).”
New Bedford Gas & Edison Light Co. v. Bd. of Assessors, 335 N.E.2d 897 (Mass. 1975). · cites it 4× “1 The assessors filed a motion to dismiss 2 the taxpayer’s appeal to the board on the ground that the taxpayer’s application for abatement had not been filed within the *747 time prescribed by G. L. c. 59, § 59. After a hearing at which evidence was taken, the board allowed the…”
Veolia Energy Boston, Inc. v. Bd. of Assessors of Boston, 120 N.E.3d 1232 (Mass. App. Ct. 2019). · cites it 5× “Veolia timely filed a valid application for abatement with the assessors on February 3, 2014, pursuant to G. L. c. 59, § 59 (§ 59 or statute).3 Veolia argued that it was exempt from paying 1 The procedural history and facts are taken from the tax board's findings of fact and…”
Tregor v. Bd. of Assessors of Boston, 387 N.E.2d 538 (Mass. 1979). · cites it 2× “" G.L.c. 59, § 59, as amended through St. 1977, c.”
Guzman v. Bd. of Assessors of Oxford, 506 N.E.2d 1168 (Mass. App. Ct. 1987). · cites it 5× “2 If that exemption must be claimed *119 on or before October 1st of the tax year in question, or within thirty days after the date on which the tax bill is sent, as required by G. L. c. 59, § 59, the taxpayer’s applications for relief for 1982, 1984, and 1985, were untimely and…”
Canron, Inc. v. Bd. of Assessors, 322 N.E.2d 83 (Mass. 1975). · cites it 6× “SeeG. L. c. 59, § 59. 1 If we conclude *635 that the same time limitations apply to all applicants for abatement, we must then determine whether in the circumstances the application for abatement was filed seasonably.”
Roda Realty Trust v. Bd. of Assessors of Belmont, 432 N.E.2d 522 (Mass. 1982). · cites it 3× “On April 16, 1981, the assessors filed a motion to dismiss the taxpayer’s appeal for lack of jurisdiction on the ground that the taxpayer’s application for abatement was not timely under G. L. c. 59, § 59. In support of this motion, the assessors filed two affidavits signed by…”
City of Boston v. Second Realty Corp., 400 N.E.2d 876 (Mass. App. Ct. 1980). · cites it 3× “While it is probable that the city is correct, we do not reach that question, as we uphold the judgments on a more basic ground, also raised by the city, namely, that the defendants have not shown the extraordinary circumstances necessary to permit a challenge to the assessments…”
Tilcon Massachusetts, Inc. v. Comm'r of Revenue, 568 N.E.2d 1152 (Mass. App. Ct. 1991). · cites it 2× “The first argument, that the delivery-in-hand requirement for effecting an application for a tax abatement does not pertain to corporate excise taxes, begins to come apart when one compares the statutory language of G. L. c. 59, § 59, which authorizes applications for local real…”
Sears, Roebuck & Co. v. City of Somerville, 298 N.E.2d 693 (Mass. 1973). · cites it 3× “If any part of the tax assessed is legally due, the city argues, then the plaintiff must resort to the abatement procedures pursuant to G. L. c. 59, §§ 59, 64 and 65. Judicial review of these administrative remedies is provided by G.”
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