AppealDesk

Essex County Property Tax Appeal — Massachusetts

Rob HartleyRob Hartley·Updated February 16, 2026

Essex County is located in the northeastern corner of Massachusetts along the Atlantic coast. With major cities including Lynn, Salem, Lawrence, Haverhill, Peabody, Beverly, Methuen, and Gloucester, the county seat is Salem. Essex County has a median home value of approximately $578,100 and an effective property tax rate of 1.12%, significantly higher than the national median of 1.02%. The median annual property tax bill is $6,145, which is $3,745 higher than the national median of $2,400. Property tax appeals are particularly important for Essex County homeowners due to the above-average tax burden, with the county ranked 86th highest among 3,143 U.S. counties for median property taxes.

Notable cities: Lynn, Salem, Lawrence, Haverhill, Peabody, Beverly, Methuen, Gloucester, Newburyport, Amesbury

Median Home

$578,100

Tax Rate

1.12%

Annual Tax

$6,145

Population

approximately 800,000

2026 Appeal Deadline: February 1, 2026 or three months after the actual (third quarter) tax bill is mailed, whichever is later

Applications for abatement must be filed after the actual tax bill is issued (typically third quarter in December) and on or before the date the first installment payment is due, which is typically February 1st in most Essex County communities. In communities with quarterly billing, this deadline is usually February 1st. If you receive your actual tax bill late, you have three months from the mailing date. These deadlines are strictly enforced and cannot be extended.

Property in Essex County, Massachusetts — local tax assessment and appeal guide

How Essex County Assesses Property

100%of market value

Assessed by: Local City or Town Board of Assessors

Assessment cycle: annual

Notices typically mailed: Spring (typically March-April)

In Massachusetts, properties are assessed at 100% of fair market value as of January 1st each year. This means your assessed value equals the full market value of your property. For example, if your home's market value is $578,100 (the county median), at Massachusetts's 100% assessment ratio your assessed value would be $578,100, resulting in approximately $6,477 in annual taxes at the county's effective rate of 1.12%. The State of Massachusetts requires all towns to complete a statistical revaluation every three years with a full inspection in the ninth year to ensure fair and accurate assessments.

The Appeal Process

Appeals are heard by the Massachusetts Appellate Tax Board. The Massachusetts Appellate Tax Board conducts hearings before a Commissioner where you present evidence of your property's value. You bear the burden of proving overvaluation through comparable sales, expert appraisals, or by exposing flaws in the assessors' valuation method. Hearings for single-family homes typically last one to two hours, and decisions are usually rendered within four months to one year after filing.

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Step 1: Wait for your actual (third quarter) tax bill to arrive, typically issued in late December after the tax rate is set by your municipality.

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Step 2: Review your property assessment notice and compare your assessed value to similar properties in your neighborhood and recent comparable sales from the calendar year prior to the fiscal year.

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Step 3: Gather supporting evidence including recent comparable sales (from the appropriate calendar year), property condition photos, repair estimates, professional appraisals, or assessment data for similar properties showing your property is overvalued.

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Step 4: Complete State Tax Form 128 (Application for Abatement) with a detailed written explanation of why you believe your property is overvalued, disproportionately assessed, improperly classified, or exempt. File with your local board of assessors by the deadline (typically February 1st).

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Step 5: Pay your property taxes as billed even while your application is pending - failure to pay on time may result in losing your right to appeal and incurring interest charges.

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Step 6: The board of assessors has three months to review your application and issue a decision. They may request additional information or an inspection of your property within 30 days.

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Step 7: If your application is denied or you receive an inadequate abatement, you have three months from the date of the assessors' decision (or deemed denial) to file an appeal with the Massachusetts Appellate Tax Board.

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Step 8: File a Petition with the Massachusetts Appellate Tax Board at 100 Cambridge Street, 2nd Floor, Suite 200, Boston, MA 02114. Choose between formal or informal procedure based on your case complexity. Filing fees are based on assessed value.

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Step 9: If the Appellate Tax Board denies your appeal under formal procedure, you may further appeal to the Massachusetts Appeals Court within 30 days of the ATB decision.

Required form: State Tax Form 128 - Application for Abatement of Real Property Tax or Personal Property Tax

Filing Methods

mail:Mail to your local city or town assessor's office. The application must be postmarked by the deadline date via United States Postal Service first-class mail.
in-person:Deliver to your local board of assessors office during business hours before the deadline
email:Many communities accept applications by email or fax - check with your local assessor's office for availability

Evidence to Bring

Comparable sales from the appropriate calendar year (for FY2026, use calendar 2024 sales)Professional appraisal dated as of the January 1st valuation datePhotographs showing property condition, defects, or damageRepair estimates or contractor invoices for significant issuesAssessment data for similar properties in your neighborhoodProperty inspection reports or engineering studies if applicable

Essex County Assessor Contact

Local City or Town Board of Assessors

Phone: Varies by municipality

Address: Contact your specific municipality - Essex County has 34 cities and towns, each with its own assessor's office

Website: https://www.mass.gov/orgs/division-of-local-services

Hours: Typically Monday-Friday 8:30 AM - 4:30 PM, varies by municipality

Tax Exemptions in Essex County

Residential Exemption

Varies by municipality - not all cities and towns offer this exemption. Boston offers up to $4,353 for FY2026.

Some Essex County municipalities offer a residential exemption that reduces the taxable assessed value for owner-occupied primary residences. Note: The Massachusetts homestead declaration filed with the Registry of Deeds does NOT provide property tax relief - it only protects equity in bankruptcy.

Eligibility: Must occupy property as principal residence and file Massachusetts income tax return from that address. Available only in municipalities that have voted to adopt this local option.Deadline: April 1, 2026 for Fiscal Year 2026

Elderly Exemption (Clause 41C)

$500 to $1,000 base exemption. Municipalities may vote to increase up to 100% (doubling the exemption). Some communities may also adopt inflation adjustments. Amount varies significantly by municipality.

Provides property tax exemption for qualifying senior citizens who meet age, income, asset, residency, and ownership requirements.

Eligibility: Must be 70+ years old (some municipalities reduce to age 65), owned and occupied property as domicile on July 1, been domiciled in Massachusetts for 10 years, owned property in MA for 5 years, meet income limits (approximately $24,911 single/$37,367 married, adjusted annually), and meet asset limits (approximately $40,000-$56,936 excluding domicile). Ownership interest must be worth at least $4,000.Deadline: April 1, 2026 or three months after actual tax bill is mailed

Veterans Exemption (Clause 22)

$400 to $750 base exemption. Under the HERO Act, municipalities may vote to double the exemption amount and/or tie it to inflation. Actual amounts vary by municipality. For FY2026, Boston provides $412.

Property tax exemption for veterans with service-connected disabilities of 10% or more, Purple Heart recipients, and certain surviving spouses and Gold Star parents.

Eligibility: Must be veteran with honorable discharge and 10%+ service-connected disability or Purple Heart recipient. Must have lived in Massachusetts 6 months before entering service OR 5 consecutive years before filing. Must own and occupy property as domicile on July 1. Surviving spouses who remain unmarried may also qualify.Deadline: April 1, 2026 for Fiscal Year 2026

Veterans Exemption (Clause 22E)

$1,000 to $1,500. Some municipalities have adopted increases under local options. Amounts vary by municipality.

Enhanced exemption for veterans with 100% service-connected disability rating and their surviving spouses.

Eligibility: Must have 100% service-connected disability rating from VA. Must meet residency and occupancy requirements. Surviving spouses who own and occupy the property also qualify.Deadline: April 1, 2026

Blind Exemption (Clause 37A)

$500 base exemption (some municipalities increase this amount)

Property tax exemption for legally blind residents.

Eligibility: Must be legally blind as certified by appropriate authority, own and occupy property as domicileDeadline: April 1, 2026

Tax Deferral Program (Clause 41A)

Can defer all or portion of property taxes. Interest rate set annually (8% for FY2026 in some communities, based on Federal Reserve Discount Rate plus 1%, capped at 8%).

Allows eligible seniors to defer payment of property taxes. Deferred taxes become a lien on the property with interest and must be repaid when property is sold or upon death.

Eligibility: Must be 65+, owned and occupied property for 5 years, been Massachusetts resident for 10 years, meet income limits based on Senior Circuit Breaker thresholds. Property must have adequate equity.Deadline: April 1, 2026

Official Resources

Massachusetts Department of Revenue - Division of Local Services →

Official state resource for property tax information, forms, and guidance for all Massachusetts municipalities.

Massachusetts Appellate Tax Board →

File appeals of local assessor decisions, access forms, view rules of procedure, and get information about ATB hearings.

Massachusetts Property Tax Forms and Applications →

Download State Tax Form 128 for abatement applications and access other required forms for exemptions and appeals.

Real Estate Tax Appeals Guide for Taxpayers and Assessors →

Comprehensive guide published by the Appellate Tax Board explaining the entire appeal process, evidence requirements, and hearing procedures.

Check Your Essex County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Essex County, Massachusetts for fiscal year 2026?
The deadline to file a property tax abatement application in Essex County is typically February 1, 2026, or three months after your actual tax bill is mailed, whichever is later. Most Massachusetts communities mail actual tax bills in late December after the tax rate is set. This deadline is strictly enforced by state law and cannot be extended for any reason. You must file your application with your local city or town board of assessors, not with the county. Essex County has 34 different municipalities, each with its own assessor's office, so confirm your specific deadline with your local assessor. Missing this deadline means you lose your right to appeal your assessment for that fiscal year.
How do I file a property tax appeal in Essex County online?
Essex County does not have a centralized county-level online appeal system because Massachusetts property taxes are administered by individual cities and towns, not at the county level. Each of the 34 municipalities in Essex County has its own board of assessors and procedures. Some larger cities like Lynn, Salem, and Lawrence may offer online submission options through their municipal websites, while smaller towns typically require paper forms submitted by mail or in person. To file an appeal, you must complete Massachusetts State Tax Form 128 (Application for Abatement) and submit it to your local assessor's office. Contact your specific city or town assessor's office to determine if they accept electronic submissions via email, fax, or online portal. All applications must include detailed evidence supporting your claim of overvaluation.
What is the homestead exemption worth in Essex County for property taxes?
Massachusetts's homestead declaration filed with the Registry of Deeds does NOT reduce your property taxes - this is a common misconception. The homestead protects up to $1,000,000 of home equity from creditors in bankruptcy or debt collection, but provides zero property tax savings. Some Essex County municipalities offer a separate 'Residential Exemption' for owner-occupied homes, but this is a local option that not all communities have adopted. The residential exemption amount varies significantly by municipality. For example, Boston offers approximately $4,353 for FY2026, but many Essex County towns do not offer this exemption at all. Contact your local board of assessors to determine if your municipality offers a residential exemption and what the dollar value is. If you are age 70+ with limited income and assets, you may qualify for the Elderly Exemption (Clause 41C) worth $500-$1,000 or more, depending on local options your municipality has adopted.
What happens at a Massachusetts Appellate Tax Board hearing for my Essex County property tax appeal?
If your local assessors deny your abatement application, you can appeal to the Massachusetts Appellate Tax Board (ATB) located at 100 Cambridge Street in Boston. You must file your ATB petition within three months of the assessors' decision. At the ATB hearing, you appear before a Commissioner who acts like a judge. You have the burden of proving your property is overvalued through evidence like comparable sales from the proper calendar year, professional appraisals, or by showing errors in the assessors' methodology. The hearing is conducted under oath with witness testimony. You can represent yourself or hire an attorney - many homeowners handle single-family residence appeals without lawyers. Hearings typically last one to two hours for residential properties. The ATB may take four months to one year to issue a decision. If you filed under the formal procedure and disagree with the ATB's decision, you can further appeal to the Massachusetts Appeals Court within 30 days.
How much can I save by appealing my property taxes in Essex County?
The potential savings from a successful property tax appeal in Essex County depends on how much your property is overassessed and the local tax rate in your municipality. With Essex County's median effective tax rate of 1.12% (or $11.20 per $1,000 of assessed value), every $10,000 reduction in assessed value saves you approximately $112 per year. For example, if you successfully prove your home is worth $500,000 instead of the assessed value of $550,000, you would save approximately $560 annually. Research indicates that about 25% of homes in America are overassessed, with those homeowners paying an average of $1,346 too much each year. Given that Essex County has some of Massachusetts's highest property tax bills (median $6,145 versus national median of $2,400), even a modest percentage reduction can yield significant savings. However, success requires strong evidence that your assessed value exceeds fair market value as of the January 1st valuation date.
What evidence do I need for an Essex County property tax appeal to be successful?
To win a property tax appeal in Essex County, you must prove your property's assessed value exceeds its fair market value as of January 1st preceding the fiscal year. The most compelling evidence includes recent comparable sales of similar properties in your neighborhood from the correct calendar year (for FY2026 appeals, use calendar year 2024 sales). Your comparables should be arm's length transactions of similar size, age, condition, and location - foreclosures and short sales typically are not considered valid comparables. A professional appraisal prepared by a licensed appraiser as of the January 1st valuation date carries significant weight, especially if the appraiser testifies at your hearing. Other valuable evidence includes photographs documenting property defects or damage, contractor estimates for needed repairs, assessment data showing similar properties valued lower than yours, and documentation of property condition issues like foundation problems, outdated systems, or environmental concerns. The assessors' valuation is presumed correct, so your evidence must be strong enough to overcome this presumption.
Can I appeal my Essex County property taxes if I just bought my home?
Yes, you can appeal your property taxes in Essex County even if you recently purchased your home, but your purchase price alone may not be conclusive evidence. Massachusetts law allows anyone who was the assessed owner as of January 1st or who became the owner after that date to file an abatement application. If you purchased the home recently in an arm's length transaction, your purchase price can be powerful evidence of market value, particularly if the sale occurred close to the January 1st valuation date. However, the Appellate Tax Board and assessors may question whether your specific transaction reflects true market value if it was a foreclosure, short sale, related-party sale, or involved unusual circumstances. You should supplement your purchase information with additional comparable sales of similar properties to strengthen your case. Remember, the relevant valuation date is January 1st preceding the fiscal year, so for FY2026 appeals, the valuation date is January 1, 2026. Sales occurring after this date, while potentially relevant, may be given less weight.
What is the difference between assessed value and market value for Essex County property taxes?
In Massachusetts, including all Essex County municipalities, the assessed value should equal 100% of the property's fair market value as of January 1st of each year. Fair market value is defined as the price a willing buyer would pay a willing seller in an arm's length transaction where neither party is under compulsion and both are aware of all relevant facts. While the assessment ratio is 100%, individual properties may still be overassessed due to assessor errors, use of outdated sales data, failure to account for property defects, or application of incorrect property characteristics. The assessed value is the figure that appears on your tax bill and is multiplied by your local tax rate to calculate your annual property taxes. For example, if your assessed value is $578,100 (Essex County median) and your local tax rate is $11.20 per $1,000, your annual tax bill would be $6,475. If you can prove your property's true market value is actually $530,000, you would be entitled to an abatement saving approximately $539 annually.

For state-wide appeal information including Massachusetts's assessment ratio and deadlines, see our Massachusetts Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Massachusetts Counties

Middlesex County (Cambridge)Norfolk County (Quincy)Suffolk County (Boston)Worcester County (Worcester)
← All Massachusetts property tax appeal info

Sources: https://www.mass.gov/info-details/real-estate-tax-appeals-a-helpful-guide-for-taxpayers-and-assessors | https://www.mass.gov/orgs/appellate-tax-board | https://www.ownwell.com/trends/massachusetts/essex-county | https://www.tax-rates.org/massachusetts/essex_county_property_tax | https://www.mass.gov/info-details/local-property-tax-exemptions-for-veterans | https://www.boston.gov/departments/assessing/elderly-exemption-41c

Last verified: 2026-02-16