AppealDesk

Suffolk County Property Tax Appeal, Massachusetts

Travis BunnTravis Bunn·Updated July 24, 2026

Suffolk County is Massachusetts's fourth-most populous county with approximately 798,000 residents, comprising the cities of Boston, Chelsea, Revere, and Winthrop. The county seat is Boston, the state capital and economic hub of New England. With a median home value of $641,300 and an effective property tax rate of 1.07%, Suffolk County has significantly higher property values than the state median of $466,000 but maintains a tax rate close to the Massachusetts average of 1.00%. Property tax appeals are particularly important here given that the median annual tax bill of $6,836 is nearly three times the national median of $2,400, meaning even small assessment errors can result in substantial overpayments for homeowners.

Notable cities: Boston, Chelsea, Revere, Winthrop

Median Home

$641,300

Tax Rate

1.07%

Annual Tax

$6,836

Population

798,000

On the typical Suffolk County home, valued near $641,300 at the county’s effective tax rate of 1.07%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: February 2, 2026 (for Fiscal Year 2026 appeals based on third-quarter bills issued in late December 2025/January 2026)

This year's appeal window has passed in most of Massachusetts. Order now and we re-run your numbers free when the window reopens, so your evidence is ready the day your next notice lands.

The abatement application deadline in Massachusetts is typically February 1 (or the next business day when February 1 falls on a weekend), which is 30 days after the third-quarter actual tax bill is issued on January 1. For FY2027 appeals, the deadline will be February 1, 2027. This deadline cannot be extended or waived for any reason. Missing it means waiting a full year to appeal the next fiscal year's assessment.

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Cape Cod style Massachusetts home. Suffolk County appeal guide.

How Suffolk County Assesses Property

100%of market value

Assessed by: Local Board of Assessors (each municipality has its own: Boston Assessing Department, Chelsea Assessor, Revere Assessor, Winthrop Assessor)

Assessment cycle: annual

Notices typically mailed: Third quarter tax bills issued in late December with assessment notices typically mailed in spring

Massachusetts law requires all property to be assessed at 100% of full and fair cash value as of January 1 each year. This means your assessed value should equal your property's market value with no reduction or assessment ratio applied. For example, if your home's market value is $641,300 (the Suffolk County median), your assessed value should be $641,300, resulting in approximately $6,862 in annual taxes at the county's 1.07% effective rate. If your assessment exceeds fair market value, you have strong grounds for an abatement appeal.

The Appeal Process

Appeals are heard by the Appellate Tax Board. After filing with the Board of Assessors, you may be offered an informal conference to discuss your evidence. If denied, the Appellate Tax Board hearing is evidentiary, both sides present comparable sales and valuation evidence. Small claims hearings are less formal and typically take 5-15 minutes, while formal hearings involve broader discovery and can take several months to resolve.

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Step 1: Obtain Form 128 from your local Board of Assessors office or download it from the Massachusetts Department of Revenue website. You can only file after receiving your third-quarter actual tax bill (issued in late December).

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Step 2: Gather evidence to support your appeal. Collect recent comparable sales (homes similar in size, age, condition, and location that sold within the past 6-12 months), a professional appraisal if available, photographs showing property condition issues, or repair estimates for defects that affect value.

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Step 3: Complete Form 128 thoroughly. Fill in Section A with property owner and applicant information, Section B with property details from your tax bill, Section C with your reasons for seeking an abatement (typically overvaluation, disproportionate assessment, or incorrect classification), and Section D with signatures under penalties of perjury.

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Step 4: Submit your completed Form 128 with all supporting documentation to your local Board of Assessors by the February deadline. Keep copies of everything submitted and obtain proof of mailing or delivery.

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Step 5: Wait for the Board of Assessors' decision. They have three months to review your application and issue a decision. If they fail to act within three months, your application is deemed denied.

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Step 6: If denied or deemed denied, you have three months from the denial date to file an appeal with the Massachusetts Appellate Tax Board (ATB). Use ATB Form 1 (Petition) and choose between Small Claims Procedure (for disputes under $25,000) or Formal Procedure.

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Step 7: Attend the ATB hearing if scheduled. Present your evidence professionally, including comparable sales data and any expert testimony. The hearing is typically informal for small claims appeals and more formal for larger appeals.

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Step 8: If the ATB decision is unfavorable and filed under the Formal Procedure, you may appeal to the Massachusetts Appeals Court within 60 days. Small Claims decisions are final and not appealable.

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

Filing Methods

mail:Mail completed Form 128 to your local Board of Assessors. For Boston: Assessing Department, Room 301, City Hall, 1 City Hall Square, Boston, MA 02201. Chelsea, Revere, and Winthrop have separate assessor offices. Must be postmarked by USPS by the deadline date.
in-person:Deliver Form 128 to your local assessor's office during business hours (typically Monday-Friday, 9:00 AM - 5:00 PM). Boston: Room 301, City Hall. Must be received by the deadline.
online:Some municipalities may offer online filing options. Contact your local Board of Assessors to confirm availability. Boston offers an online property lookup tool at boston.gov/assessing but forms may need to be submitted by mail or in person.

Evidence to Bring

Comparable sales data: Recent sales of similar homes in your neighborhood within the past 6-12 monthsProfessional appraisal: An independent appraisal dated close to January 1 of the tax yearPhotographs: Images documenting property condition, defects, or needed repairsRepair estimates: Written estimates from contractors for any significant repairs neededAssessment comparison: Documentation showing your assessed value is disproportionately high compared to similar properties

Suffolk County Assessor Contact

Boston Assessing Department (for Boston properties; Chelsea, Revere, and Winthrop have separate assessor offices)

Phone: 617-635-4287 (TRAC - Taxpayer Referral and Assistance Center)

Address: Room 301, City Hall, 1 City Hall Square, Boston, MA 02201

Website: https://www.boston.gov/departments/assessing

Online Portal: https://www.boston.gov/departments/assessing (property lookup and forms available)

Hours: Monday through Friday, 9:00 AM to 5:00 PM

Tax Exemptions in Suffolk County

Residential Exemption (Boston only)

$4,353.74 (FY2026 amount; varies annually)

Reduces the taxable value of owner-occupied primary residences in Boston by excluding a portion of the property's value from taxation. This exemption shifts tax burden from residential to commercial properties.

Eligibility: Must own and occupy the property as your principal residence between January 1 and June 30 of the year, and record a deed at the Suffolk County Registry of Deeds. Property must be your primary residence.Deadline: April 1 of the fiscal year (April 1, 2027 for FY2027). The exemption is automatically applied to third-quarter bills if you previously qualified; new applicants must apply.

Elderly Exemption (Clause 41C)

$1,000 base exemption (some municipalities like Boston may grant up to an additional $1,000 for a total of $2,000)

Provides property tax relief to senior homeowners who meet age, income, asset, and residency requirements. Available in all Suffolk County municipalities.

Eligibility: Must be 65 years or older as of July 1 (some towns use age 70); own and occupy the property as your domicile; have been domiciled in Massachusetts for 10 years and owned/occupied property in MA for 5 years; meet income limits (approximately $25,980 single/$38,970 married in Boston for FY2026, varies by municipality); meet whole estate asset test.Deadline: April 1 of the fiscal year. Contact your local Board of Assessors for complete income and asset limits and required documentation.

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

$400 to $1,500 depending on disability percentage and clause (Clause 22 is $400 base; Clause 22E for 100% disabled veterans provides larger exemptions)

Provides property tax exemptions for veterans who served during wartime, suffered service-connected disabilities, or their surviving spouses. Multiple veteran exemption clauses exist with varying eligibility and amounts.

Eligibility: Must be a veteran who served during specified wartime periods, or have a service-connected disability, or be the surviving spouse of a qualifying veteran. Must own and occupy the property as a domicile. Requirements vary by clause.Deadline: April 1 of the fiscal year. Contact your local Board of Assessors for specific eligibility requirements and documentation needed.

Blind Exemption (Clause 37A)

$500

Provides property tax relief for legally blind homeowners.

Eligibility: Must be legally blind and own and occupy the property as your domicile on July 1 of the fiscal year. Must provide certification of blindness.Deadline: April 1 of the fiscal year

Hardship Exemption (Clause 18)

Varies; determined by the Board of Assessors based on individual circumstances

Provides property tax relief to homeowners experiencing financial hardship due to age, infirmity, or poverty. This is a discretionary exemption granted by the Board of Assessors.

Eligibility: Must demonstrate financial hardship due to age, infirmity, or poverty. Decision is made by the local Board of Assessors on a case-by-case basis.Deadline: April 1 of the fiscal year

Suffolk County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Suffolk County, Massachusetts?
The deadline to file an Application for Abatement (Form 128) in Suffolk County is February 1 of each year for municipalities that issue quarterly tax bills (which includes Boston, Chelsea, Revere, and Winthrop). Specifically, you must file within 30 days of the mailing of your third-quarter actual tax bill, which is typically issued on January 1. For Fiscal Year 2027, the deadline is February 1, 2027. This deadline is strict and cannot be extended or waived for any reason. If you miss this deadline, you lose all rights to appeal your assessment for that fiscal year and must wait until the following year to challenge the next assessment.
How do I file a property tax appeal in Suffolk County, Massachusetts?
To file a property tax appeal in Suffolk County, you must complete Massachusetts State Tax Form 128 (Application for Abatement of Real Property Tax) and submit it to your local Board of Assessors. The form requires information about your property, the assessed value you're challenging, and your reasons for seeking an abatement (typically overvaluation, disproportionate assessment, or incorrect classification). You should attach supporting evidence such as recent comparable sales data, a professional appraisal, photographs, or repair estimates. You can file by mail (must be postmarked by February 1), in person at your assessor's office during business hours, or online if your municipality offers that option. In Boston, submit to the Assessing Department, Room 301, City Hall, 1 City Hall Square, Boston, MA 02201. Keep copies of everything you submit.
What happens after I file my property tax appeal in Suffolk County?
After you file Form 128 with your local Board of Assessors, they have three months to review your application and issue a written decision. During this time, you may be invited to an informal conference to discuss your evidence and reasoning. If the assessors fail to act within three months, your application is deemed denied by operation of law. If your appeal is denied or deemed denied, you have exactly three months from the denial date to file a further appeal with the Massachusetts Appellate Tax Board (ATB) using ATB Form 1. The ATB will schedule a hearing where you present your evidence. Small claims appeals (for disputes under $25,000) are heard informally and decisions are final, while formal appeals allow for appeals to Massachusetts Appeals Court if unsuccessful.
What evidence do I need for a successful property tax appeal in Suffolk County?
The strongest Suffolk County property tax appeals combine multiple types of objective evidence. Most important are comparable sales: recent sales of similar homes in your neighborhood (similar size, age, style, condition, and amenities) that sold within the past 6-12 months showing your property is overvalued. A professional appraisal dated close to January 1 of the tax year is also powerful evidence. Additional supporting documentation includes photographs documenting property condition issues or needed repairs, written contractor estimates for significant repairs, and assessment comparison data showing your assessed value is disproportionately high compared to similar neighboring properties. Massachusetts assessors and the Appellate Tax Board focus on objective market value evidence, so avoid subjective arguments about affordability or tax burden.
How much can I save by appealing my property taxes in Suffolk County?
The potential savings from a successful Suffolk County property tax appeal depends on how much your property is overassessed. At Suffolk County's 1.07% effective tax rate, every $10,000 reduction in assessed value saves you approximately $107 per year in property taxes. For example, if you successfully prove your home is overassessed by $50,000 (roughly 7.8% on the county's median home value of $641,300), you would save approximately $535 annually. These savings continue every year until the next revaluation. Given that the median Suffolk County tax bill is $6,836, nearly three times the national median, even a modest 10% assessment reduction could save homeowners over $680 per year. However, success rates and average reductions vary; the Board of Assessors and Appellate Tax Board do not publish aggregate statistics.
Can I appeal my property taxes if I disagree with my assessed value in Suffolk County?
Yes, if you believe your property's assessed value exceeds its fair market value as of January 1 of the tax year, you have the right to file an Application for Abatement challenging the assessment. Massachusetts law requires all property to be assessed at 100% of full and fair cash value, meaning your assessed value should equal what your property would sell for on the open market. Common grounds for appeal include overvaluation (assessed value higher than market value based on comparable sales), disproportionate assessment (your property is assessed at a higher percentage of market value than similar properties), or incorrect classification (wrong property type designation). You must file Form 128 by February 1 following receipt of your third-quarter actual tax bill, and you should include objective evidence supporting your claim that the assessment is excessive.
What is the Boston Residential Exemption and how does it reduce my property taxes?
The Boston Residential Exemption is a local option program available only in Boston (not in Chelsea, Revere, or Winthrop) that reduces property taxes for owner-occupants by excluding a portion of your home's assessed value from taxation. For Fiscal Year 2026, qualified Boston homeowners received up to $4,353.74 in tax savings. To qualify, you must own and occupy the property as your principal residence, record a deed at the Suffolk County Registry of Deeds, and occupy the property between January 1 and June 30 of the fiscal year. The exemption is automatically applied to your third-quarter tax bill if you previously qualified; new homeowners must apply by April 1 of the fiscal year. The exemption amount changes annually based on assessed values. This is separate from and in addition to any property tax abatement appeals you may file.
What is the Massachusetts Appellate Tax Board and when do I appeal to them?
The Massachusetts Appellate Tax Board (ATB) is an independent quasi-judicial state agency that hears appeals from local Board of Assessors decisions on property tax abatement applications. You appeal to the ATB only after your local Board of Assessors has denied your Form 128 Application for Abatement or failed to act within three months (deemed denial). You have exactly three months from the denial or deemed denial date to file a Petition with the ATB. The ATB offers two procedures: Small Claims (for disputes involving less than $25,000 in tax per year, with simplified procedures and final non-appealable decisions) and Formal Procedure (for larger disputes, with full discovery and the right to appeal further to Massachusetts Appeals Court). The ATB holds hearings across Massachusetts where you present your evidence and they issue a written decision.

Official Resources

Boston Assessing Department (Official) →

Official website for Boston property assessments, exemption applications, tax abatement forms, and property lookup tools.

Massachusetts Appellate Tax Board →

Official state website with ATB forms, filing procedures, rules of practice, and information on appealing local Board of Assessors decisions.

Massachusetts Department of Revenue - Form 128 →

Download the official Massachusetts State Tax Form 128 Application for Abatement of Real or Personal Property Tax required for all appeals.

Suffolk County Registry of Deeds →

Search property records, ownership history, and recorded documents; required for homestead declarations and residential exemption verification.

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

Essex County (Lynn)Middlesex County (Cambridge)Norfolk County (Quincy)Plymouth County (Brockton)Worcester County (Worcester)
← All Massachusetts property tax appeal info

Sources: https://www.boston.gov/departments/assessing | https://www.mass.gov/file-an-appeal-with-the-appellate-tax-board | https://www.appealdesk.com/appeals/massachusetts | https://www.mass.gov/doc/state-tax-form-128-application-for-abatement-of-real-property-tax-or-personal-property-tax/download | https://www.ownwell.com/trends/massachusetts/suffolk-county | https://smartasset.com/taxes/massachusetts-property-tax-calculator

Last verified: 2026-07-24