Quarterly Tax Bill: The property tax bill in the Town of Holden is mailed twice a year and has four payments periods. The due dates for the fiscal year are August 1st, November 1st, February 1st and May 1st.
Abatement: 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. If the 3rd quarter bill is mailed after December 31st the final date for filing then becomes May 1st.
Exemption: Provisions for certain qualifying taxpayers: elderly persons, blind persons, disabled veterans, surviving spouse or orphaned minor child, widow or orphaned minor child of police officer or fire fighter, and extreme hardship.
Decision: After review of the abatement application, the Board of Assessors makes its decision on whether to grant or deny the application. Once this is done, the Board of Assessors no longer has jurisdiction for further action unless an appeal is filed with the Appellate Tax Board.
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.
Personal Property Tax: The personal property tax is levied principally on businesses and is based upon the non-real estate, tangible assets of the business. Each business must file a personal property Form of List with the assessors by March 1st. This form enables a business to provide a list of its current assets to the Board of Assessors.