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Middlesex County Property Tax Appeal — Massachusetts

Rob HartleyRob Hartley·Updated February 16, 2026

Middlesex County is the most populous county in Massachusetts with over 1.63 million residents as of 2020, making it the 20th most populous county in the United States. Major cities include Cambridge (the county's largest with approximately 119,000 residents), Lowell, Newton, Somerville, and Waltham. The county has one of the highest median property taxes in the nation, ranked 46th out of 3,143 U.S. counties. Property tax appeals are particularly important here due to the high tax burden—the median annual tax bill of $7,427 is more than triple the national median of $2,400, and the county collects the highest property tax in Massachusetts at an average of 1.22% of property value.

Notable cities: Cambridge, Lowell, Newton, Somerville, Waltham, Framingham, Malden, Medford

Median Home

$687,200

Tax Rate

1.22%

Annual Tax

$7,427

Population

1,632,002

2026 Appeal Deadline: February 1, 2026, or 30 days from the mailing date of the third-quarter actual tax bill, whichever is later

Applications must be filed after the third-quarter 'actual' tax bill is issued (typically in late December) but no later than February 1 of the following year, or 30 days from the bill mailing date if later. For Fiscal Year 2026, the deadline is February 1, 2026. This deadline cannot be extended or waived by assessors for any reason. If you mail your application, it must have a U.S. Postal Service postmark on or before the deadline.

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

How Middlesex County Assesses Property

100%of market value

Assessed by: Local Municipal Assessors (each city/town has its own assessor's office)

Assessment cycle: annual

Notices typically mailed: Spring (typically by mid-April)

In Massachusetts, properties are assessed at 100% of fair market value, meaning your assessed value equals your property's market value. Massachusetts law requires that all municipalities fully update property assessments each fiscal year to reflect current fair market value as of January 1 preceding the fiscal year. For example, if your home's market value is $687,200 (the county median), at Massachusetts's 100% assessment ratio your assessed value would be $687,200, resulting in approximately $8,384 in annual taxes at the county's effective rate of 1.22%.

The Appeal Process

Appeals are heard by the Appellate Tax Board. The local assessors will review your application and may request additional information or a property inspection within 30 days. They have 3 months to issue a decision. If you appeal to the Massachusetts Appellate Tax Board, you can choose between formal or informal procedures, and the ATB will conduct a quasi-judicial hearing where you present evidence to support your claimed valuation.

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Step 1: Review your third-quarter tax bill and property assessment notice (issued in late December). Verify all property information on your assessor's field card, including square footage, bedroom/bathroom count, lot size, and property characteristics.

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Step 2: Gather evidence to support your appeal. This includes recent comparable sales of similar properties in your area (at least 3 properties), photos documenting property condition or defects, repair estimates for needed work, and recent appraisals if available. Your evidence must show that your property's fair cash value as of January 1 is lower than the assessed value.

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Step 3: Complete Massachusetts State Tax Form 128 (Application for Abatement). File the application with your local municipal board of assessors no later than February 1, 2026, or within 30 days of your actual tax bill mailing date, whichever is later. Include all supporting documentation with your application.

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Step 4: Respond promptly if assessors request additional information or wish to inspect your property. You must provide requested information within 30 days or risk denial of your application and loss of appeal rights. The assessors have 3 months to review your application.

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Step 5: Receive the assessors' decision. If your application is granted, you'll receive an abatement certificate and any overpaid taxes will be refunded. If denied or deemed denied (no action within 3 months), you'll receive a denial notice.

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Step 6: If denied, file an appeal with the Massachusetts Appellate Tax Board within 3 months of the assessors' decision or deemed denial date. The ATB is located at 100 Cambridge Street, Suite 200, Boston, MA 02114. Filing fees apply based on your property's assessed value.

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Step 7: If still dissatisfied with the ATB decision, you may file a further appeal in Massachusetts Superior Court, though legal counsel is typically required at this stage.

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

Filing Methods

mail:Mail to your local municipal assessor's office. Must be postmarked by the deadline via U.S. Postal Service.
in-person:Hand deliver to your local municipal assessor's office by the close of business on the deadline.
email:Some municipalities accept email submissions. Check with your local assessor's office for availability.

Evidence to Bring

Recent comparable sales of similar properties (at least 3)Professional appraisal or market analysisProperty photos documenting condition or defectsRepair estimates or contractor quotesDocumentation of property data errors on assessor's recordsIncome and expense statements for income-producing properties

Middlesex County Assessor Contact

Local Municipal Assessors (varies by city/town) and Massachusetts Department of Revenue

Phone: Varies by municipality. Appellate Tax Board: ((617) 727-3100

Address: Contact your specific city or town assessor's office. For state appeals: Massachusetts Appellate Tax Board, 100 Cambridge Street, Suite 200, Boston, MA 02114

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

Hours: Varies by municipality. Appellate Tax Board: Monday-Friday, 8:45 AM - 5:00 PM

Tax Exemptions in Middlesex County

Homestead Protection

Automatic $125,000 protection; up to $1,000,000 protection if Declaration of Homestead is filed

Protects your principal residence from creditors and provides estate protection

Eligibility: Owner-occupants of their principal residence in MassachusettsDeadline: Can be filed at any time with your local Registry of Deeds. Filing fee is $35.

Residential Exemption (select municipalities)

Varies by municipality (e.g., Boston offers exemptions reducing taxable value). Check with your local assessor.

Reduces the assessed value subject to taxation for owner-occupied principal residences

Eligibility: Property must serve as your principal residence as of January 1 preceding the fiscal year. Only available in communities that have adopted this local option.Deadline: Check with your local assessor's office

Elderly Exemption (Clause 41C)

Varies by municipality; typically $500-$1,000 reduction

Property tax exemption for elderly homeowners

Eligibility: Must be 65 or older as of July 1, own and occupy the property, have been a Massachusetts resident for 10 consecutive years, and meet income limitsDeadline: April 1 or three months after the actual tax bill is mailed, whichever is later

Veterans Exemptions (Clauses 22, 22A-22F)

$400-$1,500 depending on disability rating and clause; additional local option amounts may be available

Property tax exemptions for qualifying veterans with service-connected disabilities

Eligibility: Veterans with service-connected disabilities as certified by the VA, must occupy property as domicile, and must have been a Massachusetts resident at time of military induction or lived in MA for at least 2 years priorDeadline: April 1 or three months after the actual tax bill is mailed, whichever is later

Blind Person Exemption (Clause 37A)

$500 exemption

Property tax exemption for legally blind individuals

Eligibility: Must be certified as legally blind by the Massachusetts Commission for the Blind and occupy the property as domicile as of July 1Deadline: Must be filed annually; April 1 or three months after the actual tax bill is mailed, whichever is later

Official Resources

Massachusetts Department of Revenue - Property Tax Information →

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

Massachusetts Appellate Tax Board →

File appeals and access forms for challenging local property tax assessments at the state level.

State Tax Form 128 - Application for Abatement →

Download the official abatement application form required to appeal your property tax assessment.

Middlesex South Registry of Deeds →

Access property records, file homestead declarations, and search land records for southern Middlesex County municipalities.

Check Your Middlesex County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Middlesex County?
The deadline to file a property tax abatement application in Middlesex County is February 1, 2026, or 30 days from the mailing date of your third-quarter actual tax bill, whichever is later. This deadline applies to fiscal year 2026 appeals and cannot be extended or waived by the local board of assessors for any reason. If you mail your application, it must have a U.S. Postal Service postmark on or before February 1, 2026. Missing this deadline means you lose all rights to an abatement for the current fiscal year, so it's critical to file on time.
How do I file a property tax appeal in Middlesex County?
To file a property tax appeal in Middlesex County, you must complete Massachusetts State Tax Form 128 (Application for Abatement) and submit it to your local municipal board of assessors. You can obtain this form from your local assessor's office or download it from https://mass.gov. Include supporting documentation such as recent comparable sales, photos, and any evidence showing your property is overvalued. You can file by mail (must be postmarked by February 1), in person at your local assessor's office, or by email if your municipality accepts electronic submissions. After filing, the assessors have three months to review your application and issue a decision.
What happens after I file my property tax appeal in Middlesex County?
After you file your property tax abatement application with your local assessors, they may request additional information or ask to inspect your property within 30 days—you must comply or risk denial. The assessors have three months from your filing date to review the application and issue a decision. You'll receive either an abatement certificate (if granted) showing the reduced assessment and any refund due, or a notice of denial. If your application is denied or deemed denied due to inaction, you have three months from the decision date to file an appeal with the Massachusetts Appellate Tax Board at 100 Cambridge Street, Suite 200, Boston, MA 02114.
How much are property taxes in Middlesex County compared to the rest of Massachusetts?
Middlesex County has the highest property taxes in Massachusetts, with a median annual tax bill of $7,427, significantly higher than other Massachusetts counties. The county's effective property tax rate of 1.22% is above the state average of 1.17% and the national median of 1.02%. The median home value in Middlesex County is $687,200, contributing to these elevated tax bills. Individual municipalities within the county vary widely, with rates ranging from 0.59% in some areas to 1.90% in others. The county is ranked 46th out of 3,143 U.S. counties for highest median property taxes.
What evidence do I need for a successful Middlesex County property tax appeal?
To succeed in your Middlesex County property tax appeal, you need compelling evidence that your property's fair cash value as of January 1 is lower than the assessed value. The most important evidence includes at least three recent comparable sales of similar properties in your area with matching characteristics like size, age, style, and location. Professional appraisals, photos documenting property defects or needed repairs, contractor estimates for repair work, and documentation of errors in the assessor's property records (such as incorrect square footage or features) are also valuable. For income-producing properties, provide income and expense statements. The burden of proof is on the taxpayer to overcome the presumption that the assessment is valid.
Can I appeal my Middlesex County property taxes if I disagree with the assessed value?
Yes, you can absolutely appeal your Middlesex County property taxes if you believe your property is overvalued. Massachusetts law allows taxpayers to file an abatement application if the assessed value exceeds the fair cash value, if there's a disproportionate assessment compared to similar properties, if the property is misclassified, or if data errors exist in the assessor's records. You must file Massachusetts State Tax Form 128 with your local board of assessors between when your third-quarter actual tax bill is issued (typically late December) and February 1, 2026, or within 30 days of the bill mailing date, whichever is later. Remember that property must be valued as of January 1 preceding the fiscal year.
What is the homestead exemption worth in Middlesex County, Massachusetts?
The homestead exemption in Middlesex County provides automatic protection of $125,000 for all principal residences, even without filing. However, if you file a Declaration of Homestead with your local Registry of Deeds (Middlesex North in Lowell or Middlesex South in Cambridge), you can increase protection up to $1,000,000 per residence, per family. This is not a property tax exemption but rather creditor protection for your home. The filing fee is $35 and the protection becomes effective immediately upon recording. This protects your home equity from most creditor claims, though it doesn't reduce your property tax bill. Some Middlesex County municipalities may offer separate residential exemptions that do reduce taxes—check with your local assessor.
How long does the property tax appeal process take in Middlesex County?
The initial property tax appeal process with your local Middlesex County assessors takes up to three months from the date you file your abatement application. Massachusetts law requires assessors to act on your application within this three-month period, or it is automatically deemed denied. If you receive a denial and file an appeal with the Massachusetts Appellate Tax Board, that process can take several additional months to over a year depending on the ATB's schedule, the complexity of your case, and whether you choose formal or informal procedures. Throughout this process, you must continue paying your property taxes as assessed to preserve your appeal rights, but any successful abatement will result in a refund of overpaid taxes.

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

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← 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/how-to/local-real-estate-tax-appeals | https://www.ownwell.com/trends/massachusetts/middlesex-county | https://www.tax-rates.org/massachusetts/middlesex_county_property_tax | https://massbaymovers.com/blog/middlesex-county-ma-property-tax-guide/

Last verified: 2026-02-16