Abatement Application: A notice on an approved form to the Board of Assessors that the taxpayer disagrees with the assessment on his/her real or personal property. This must be filed no later than the due date of the 3rd quarter bill. This is usually February 1st unless this date falls on a weekend or a holiday.
Appellate Tax Board: A quasi-judicial board for taxpayer appeal after a Board of Assessors has made a decision regarding an abatement application. Application must be made within 3 months after the date of decision by the Board of Assessors. Filing information is available at: Appellate Tax Board, 100 Cambridge St., Boston, MA 02202. Phone number is 617 727-3100. There is a fee required to file the appeal at this level.
New Growth: This 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 which takes place within the Town.
Quarterly Tax Bill: The property tax bill in the Town of Groveland is issued four times a year. The normal due dates are as follows: the first quarter bill (preliminary) of the fiscal year is due on August 1st; the second (preliminary) on November 1st; the third (actual) is due on February 1st and the fourth (actual) on May 1st. The third quarter tax bill is the first bill to be based on the actual assessment and on the actual tax rate for the fiscal year. It is calculated by first deducting the first two preliminary tax payments from the total tax for the fiscal year as stated on the tax bill and then dividing the remainder by two to represent the third and fourth quarter tax payments.
PLEASE DO NOT MAKE THE COMMON MISTAKE OF CALCULATING YOUR TOTAL TAX FOR THE FISCAL YEAR BY MULTIPLYING YOUR THIRD QUARTER TAX BILL BY FOUR.