AbatementA notice on an approved form to the Board of Assessors that shows a taxpayer disagrees with the assessment on his/her real or personal property. This must be filed no later than the due date of the third quarter bill, typically February 1.
Appellate Tax BoardA quasi-judicial board for taxpayer appeals after the Board of Assessors has made a decision regarding an abatement application. Applications for appeal must be filed within three months from the date of the decision of the Board of Assessors. Appeals may be made to:
Commonwealth of Massachusetts
Appellate Tax Board
100 Cambridge Street
Boston, MA 02202
CPA Community Preservation ActSurcharge on the actual tax bill of 1.5% applied to real property over and above the first $100,000 of value. The surcharge was voted by Town Meeting body.
DecisionAfter review of the abatement application, the Board of Assessors makes its decision on whether to grant or deny the application. The property owner has 3 months from the date of the Assessors decision to appeal to the Appellate Tax Board.
Neighborhood DesignationThis refers to the neighborhood or section of the town in which a property is located. It is the means whereby the assessed value of a property reflects the effect of its location within the town.
New GrowthThis is the term used to describe the additional Proposition 2 1/2 tax revenue raising capacity, which is permitted by reason of the new building construction that takes place within the town
Quarterly Tax BillThe property tax bill in the Town of Cohasset is issued 4 times a year as follows:
- First quarter - Preliminary bill due August 1
- Second quarter - Preliminary bill due November 1
- Third quarter - Actual bill due February 1
- Fourth quarter - Actual bill due May 1
Statutory ExemptionA tax relief provision under Massachusetts General Law for certain qualifying taxpayers which include:
- Elderly persons
- Blind persons
- Disabled veterans
- Surviving spouse
- Orphaned minor child
- Orphaned minor child of a police officer or firefighter
- Persons in extreme hardships