Appeal of the Assessors' Decision

When to Appeal
If you are not satisfied with the decision of the Assessors, or if you have not received a notice of the Assessors decision within 3 months from the date you filed your abatement application, you may appeal to the Appellate Tax Board (ATB).

Appeals to the ATB must be filed within 3 months from the date of the Assessors' decision. If you received no notice of the Assessors' decision, then an appeal may be filed after 3 months from the date you filed your abatement application. If the tax is over $3,000, it must be paid timely without incurring interest in order to file an appeal with this Board.

Appeal Forms
Appeal forms may be obtained from the ATB website and:
ATB
399 Washington St.
Boston, MA 02108-5292

There is a filing fee. Or you may file an appeal within 3 months of the Assessors decision to:
Hampshire Council of Governments
Hampshire County Courthouse
99 Main St.
Northampton, MA 01060
Ph: 413-584-0557

About The Appellate Tax Board
The Appellate Tax Board is a state agency that hears appeals from taxpayers who have been denied at the local level. This Board hears appeals on the disputed value of real estate and personal property. It also hears appeals on the denial of abatements for excise tax, and personal and charitable exemptions, and hears cases involving the Department of Revenue and state tax.