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Assessing Calendar

Keep up with important assessing dates and deadlines.

What to know about the fiscal year

In Massachusetts, the Fiscal Year commences on July 1 and ends the following June 30. State law requires that all property be assessed at its full market value as of January 1 before the start of the fiscal year.

The ownership, value, and condition of property on January 1 determines an assessment and to whom the tax bill is assessed. New structures, additions, demolitions, improvements, or alterations that occur after January 1 will not be reflected in the assessing record until the following January 1. The only exception is certain exempt property which has a date of determination of July 1.

Assessing Calendar

Date    Actions
July 1
  • Beginning of fiscal year
  • First Quarter preliminary tax bill issued, this is the first of two equal estimate amounts based on the previous fiscal year taxes
August 1

or first business day following due date.
  • First Quarter preliminary tax due
  • Personal exemption renewal applications mailed
September
  • Residential exemption applications mailed to new owners who purchased property in the previous calendar year
October 1
  • Second Quarter preliminary tax bill issued , the second of two equal and preliminary tax bills based on the previous fiscal year
November 1

or first business day following due date
  • Second Quarter tax due
Late December
  • Third Quarter actual tax bill issued reflecting the actual value and tax rate for the fiscal year 
January 1
  • Property Tax Assessment Date for the following fiscal year
  • Abatement application filing period begins 
February 1

or first business day following due date 
  • Third Quarter tax due
  • Abatement filing period deadline
February - May
  • Review of abatement and exemption applications - Notice of decision mailed
March 1
  • Owners of taxable personal property must file Form of List
  • Final date for charitable organizations to file Form 3ABC
April 1 (or 3 months after third quarter or actual tax bills are mailed, if later)

or first business day following due date
  • Residential Exemption, personal exemption (elderly, blind, surviving spouses, minor children of deceased parents, veterans, National Guard) and tax deferral filing deadline
  • Fourth Quarter tax bill issued 
May 1

or first business day following due date.
  • Fourth Quarter tax due
June 30
  • Fiscal year ends

 

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