UPDATED JUNE 2019
In Massachusetts Be Prepared for Expensive Access to Justice
The deadline for filing most petitions to the Massachusetts Appellate Tax Board is approaching. The filing fees required to enter your petition are the highest in the nation. The filing fees generally started at $100 for property assessed at up to $1,000,000. For assessed values over $1,000,000 the filing fee is .10 cents per thousand in addition to the $100. This incremental increase in filing fees increases to a maximum of $5,000. A $5,000 filing fee would apply to $50,000,000 assessment, a $4,000 filing fee would apply to a $40,000,000 and so on. These filng fees apply to every fiscal year assessment is appealed, e.g. if there are two years pending at the Appellate Tax Board two separate filing fees must be paid. The filing fees are a significant expense. If you are not aware, these filing fees can be an unpleasant surprise.
David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)