How to Fill Out the Massachusetts Appellate Tax Board Statement Under Informal Procedure (+ FAQs)

The Statement Under Informal Procedure is the form a Massachusetts taxpayer files with the Appellate Tax Board (ATB) to appeal a local Board of Assessors’ refusal to abate a property tax, or to challenge a denial by the Commissioner of Revenue. You file it after your city, town, or the state says no to your abatement request, and it is your formal way to ask an independent state board to look again. Anyone who owns or occupies taxed property in the Commonwealth and got a denial can use it, including homeowners, condo owners, landlords, and small businesses.

The form looks short, but small errors cause big problems. The ATB hears thousands of cases a year, and many informal appeals get dismissed before a hearing because the filer missed the three-month deadline or failed to pay the tax. This guide walks you through every box, the fees, the deadlines, and the one waiver that surprises almost everyone.

• 📋 How to complete each numbered line on the form using your actual tax bill and abatement papers.
• ⏰ The exact deadline that decides whether your appeal lives or dies, and how the “deemed denial” rule works.
• 💵 The sliding entry fee based on your property’s assessed value, from $10 up to $5,000.
• ✍️ Why the form has two signature lines and what the waiver section gives away.
• 🛡️ The most common field-level mistakes and how to avoid an automatic dismissal.

What the Form Is and Who Must File It

The Statement Under Informal Procedure is the entry document that starts an appeal at the Appellate Tax Board, the independent state agency that decides tax disputes in Massachusetts. The form’s title on its face reads “Statement Under Informal Procedure — Appeal From Assessors’ Denial of Abatement Application.” It is authorized by G.L. c. 58A, §7A, the statute that created the informal track as a simpler, lower-cost alternative to the formal procedure.

You must file this form if a Board of Assessors denied your abatement application, or only granted part of what you asked for, and you still believe your property is overvalued or wrongly taxed. You can also use an informal-procedure statement to appeal certain decisions of the Commissioner of Revenue on state taxes. The informal procedure is open to most appeals, but there is one key limit: under §7A, the assessed value of the property generally cannot exceed a threshold set by statute for the informal track, and the city or town can bump your case to the formal procedure if it chooses.

The agency that receives the form is the ATB Clerk’s office. The statute that requires it is G.L. c. 58A. The deadline that governs it is three months from the date of the assessors’ denial. The penalty for non-compliance is the harshest one possible: your appeal is dismissed, and you lose your right to challenge that year’s tax. Each of these pieces connects — the statute sets the right, the form claims the right, the deadline protects the right, and the dismissal is what happens when any link breaks.

A quick plain-English note on the law: §7A lets the Board create a cheaper, faster path so ordinary taxpayers do not need a lawyer. If you ignore the rules of that path, the consequence is dismissal with no refund of your fee. For example, Janet, a retiree in Worcester, assumed she had a full year to appeal and filed four months after her denial; the Board dismissed her case because §7A’s three-month clock had run. A common misconception is that “informal” means “casual” with no hard rules — it does not; the deadlines bind just as tightly as the formal track.

Before You Start: Documents and Information You Need

Gather everything below before you open the form, because every box draws from one of these papers. Missing even one item can stall or sink your appeal.

• Your actual tax bill for the fiscal year you are appealing, because Box 4 needs the assessed value, the tax rate, and the total tax, and a guess here can misstate your claim.
• Your stamped or dated abatement application (the form you filed with the assessors), because Box 6 needs the exact date you applied, and the wrong date can make your appeal look late.
• The assessors’ denial notice or partial-abatement certificate, because Box 7 needs the denial date that starts your three-month clock, and without it you cannot prove timeliness.
• Proof you paid the tax — canceled checks, bank records, or municipal receipts — because Box 5 needs payment dates, and an unpaid tax can bar the appeal entirely.
• The property’s address and parcel description, because Boxes 2 and 3 identify exactly what you are appealing, and a vague description can confuse the record.
• Your opinion of the property’s fair cash value, supported by comparable sales or an appraisal, because Box 9 asks what you think the property is really worth.
• The exemption clause number (if you claim an exemption rather than overvaluation), because Box 1 asks you to cite the specific General Law clause, and the wrong clause defeats the claim.
• Your mailing address and contact details, and an attorney’s BBO number if you have one, because the service box controls where the Board sends every notice.
• The correct entry fee, calculated from your assessed value using the ATB fee schedule, because the Clerk will not docket your case without payment.
• Two copies plus your original, because 831 CMR 1.08 requires an original and two copies to be filed together.

If any item is missing, the safest move is to wait until you have it — but never wait past the three-month deadline. When forced to choose, file on time with your best information rather than file late and complete.

Where to Get the Form and How to Access It

The official Statement Under Informal Procedure is hosted on the Commonwealth’s website, and you can download the Statement Under Informal Procedure directly as a fillable document. The same page that explains filing an appeal links to every ATB form, the fee schedule, and the rules. Always pull the form from the Mass.gov ATB page rather than a third-party site, because towns sometimes post older versions on their own pages.

Check the form against the current rules before you trust it. The 831 CMR 1.00 Rules of Practice and Procedure were last updated in 2024, and the regulations are refreshed quarterly. If your downloaded form does not match the box layout described in this guide, you may have an outdated copy, and an outdated form can omit a required field.

You can complete the form by hand in black ink or type it on the digital version. Many cities, such as Boston, also publish a real estate tax appeals guide that mirrors the state form. Whichever copy you use, confirm it carries the heading “Statement Under Informal Procedure” and the “Waiver of Appeal and Election of Informal Procedure” block at the bottom; a form missing that waiver is not the informal-procedure version.

Step-by-Step: How to Fill Out the Statement Under Informal Procedure Line by Line

The form runs from a caption at the top down through eleven numbered items and two signature lines. Fill it in order, top to bottom, and use the exact box numbers printed on the form.

Caption: Docket Number and Parties

What it asks in plain English. The top of the form has a “Docket No. X-______” line, a blank for the appellant’s full name, and a line naming the “Board of Assessors of the City (Town) of ______” as appellee.

How to answer it. Leave the Docket No. blank — the Clerk assigns it and the “X-” prefix marks it as an informal case. Print the full legal name of every owner exactly as it appears on the deed, then fill the city or town name on the appellee line.

Example entry. Maria Lopez writes her name on the appellant line and Board of Assessors of the City (Town) of Springfield on the appellee line.

Nuance or edge case. If two people own the property jointly, list both names; if a trust owns it, name the trustee in their trustee capacity.

Common mistake and consequence. Filling in the Docket No. yourself creates confusion in the Clerk’s indexing and can delay docketing of your case.

Misconception. People think the “X-” is something they type; it is part of the docket the Clerk creates, not your responsibility.

Item 1: Type of Appeal, Exemption Clause, Fiscal Year, and Ownership Date

What it asks in plain English. Item 1 states this is an appeal from the refusal to abate a tax (or to grant an exemption under a named G.L. clause) for a fiscal year, on property you owned or occupied on January 1 of that year.

How to answer it. Check whether the appeal is for real estate, personal property, or other, write the fiscal year, and enter the January 1 ownership date. If you claim an exemption, write the exact General Law clause number in the blank.

Example entry. Marcus, appealing his shop’s assessment, writes fiscal year 2026, checks real estate, and enters January 1, 2025 as the ownership date.

Nuance or edge case. Massachusetts fiscal years run July 1 to June 30, and ownership is fixed on the prior January 1, so FY2026 ties to ownership on January 1, 2025.

Common mistake and consequence. Writing the calendar year instead of the fiscal year mislabels your appeal and can make it appear to target the wrong tax year.

Misconception. Filers assume the relevant date is when they bought the property; the law uses the January 1 assessment date, not the closing date.

Item 2: Address or Location of the Property

What it asks in plain English. Item 2 asks for the street address or location of the property you are appealing.

How to answer it. Write the full street address, including unit number for a condo, exactly as it appears on the tax bill.

Example entry. Maria Lopez writes 47 Maple Street, Unit 3B, Springfield, MA 01103.

Nuance or edge case. For unimproved land or personal property with no street number, describe the location by parcel ID, map and lot, or business location.

Common mistake and consequence. Listing a mailing address that differs from the property address can make the Board match your appeal to the wrong parcel.

Misconception. People think a rough address is fine; the Board ties the appeal to a specific parcel, so precision protects you.

Item 3: Brief Description of the Property

What it asks in plain English. Item 3 asks you to describe the property briefly, and on some versions to check a property type such as single-family residence, condominium, or commercial.

How to answer it. Give a short, accurate label — single-family residence, condominium, retail storefront, or for personal property, a description of the taxed items.

Example entry. Marcus writes retail storefront, business personal property — furniture and fixtures.

Nuance or edge case. Mixed-use buildings should note both uses, such as first-floor retail with two apartments above.

Common mistake and consequence. A vague description like house on a multi-family property can understate the appeal and muddy the valuation issue.

Misconception. Filers think this box is just a formality; it frames how the Board views the property’s highest and best use.

Item 4: Assessed Value, Tax Rate, and Total Tax

What it asks in plain English. Item 4 asks the value the assessors placed on the property, the tax rate per $1,000, and the total tax assessed.

How to answer it. Copy these three numbers straight from your tax bill, entering the assessed value, the rate per $1,000, and the total tax amount in their blanks.

Example entry. Maria Lopez writes $385,000 assessed value, $15.20 per $1,000, and $5,852.00 total tax.

Nuance or edge case. If your bill shows separate land and building values, use the combined total assessed value here.

Common mistake and consequence. Transposing the rate and the total, or rounding, creates a mismatch with municipal records that the assessors can flag.

Misconception. People think they should write the value they want; this box reflects the assessors’ number, not your opinion — your opinion goes in Item 9.

Item 5: Dates the Tax Was Paid and Interest

What it asks in plain English. Item 5 asks the dates you paid the tax and the amount of any interest paid.

How to answer it. List each payment date and the interest amount, using your receipts or bank records, in MM/DD/YYYY format.

Example entry. Janet writes 08/01/2025 and 02/01/2026 with $0 interest.

Nuance or edge case. Property taxes are usually paid in quarterly installments, so list each installment date rather than one lump date.

Common mistake and consequence. Leaving this blank or showing an unpaid balance can bar the appeal, because Massachusetts law generally requires the tax to be paid to keep the appeal alive.

Misconception. Filers believe they can withhold payment while they appeal; doing so usually forfeits the right to be heard.

Item 6: Date You Applied for Abatement

What it asks in plain English. Item 6 asks the date you filed your written abatement application with the assessors.

How to answer it. Enter the exact date from your stamped or dated abatement application, in MM/DD/YYYY format.

Example entry. Marcus writes 01/28/2026, the date he filed his abatement with the assessors.

Nuance or edge case. Abatement applications generally must reach the assessors by the date the first actual tax bill is due, so a late application can doom the ATB appeal too.

Common mistake and consequence. Guessing this date can make your timeline inconsistent and invite a challenge that your underlying application was untimely.

Misconception. People think the ATB filing date is what matters here; this box is about the earlier step — your application to the city or town.

Item 7: Date of Denial or Partial Abatement

What it asks in plain English. Item 7 asks the date the assessors denied your application, or the amount and date of any partial abatement they granted.

How to answer it. Enter the denial date; if you got a partial abatement, enter that amount and attach a copy of the abatement certificate.

Example entry. Janet writes 03/15/2026 as the denial date and leaves the partial-abatement blank empty.

Nuance or edge case. If the assessors never acted within three months of your application, the law treats it as a “deemed denial” on the last day of that period, and that deemed date starts your appeal clock.

Common mistake and consequence. Using the wrong denial date is the single most damaging field error, because it sets the three-month deadline and a miscount can make your timely appeal look late.

Misconception. Filers assume silence from the assessors means they have unlimited time; the deemed-denial rule quietly starts the clock without any letter arriving.

Item 8: Why You Are Aggrieved

What it asks in plain English. Item 8 asks the grounds for your appeal — that the property was overvalued and/or any other specific claim.

How to answer it. State your reason plainly, such as overvaluation, improper classification, or wrongful denial of an exemption.

Example entry. Maria Lopez writes the property was overvalued; comparable condos in the same building sold for far less in 2024.

Nuance or edge case. You can list more than one ground, but each should connect to a number or fact you can support at the hearing.

Common mistake and consequence. Writing only “the tax is too high” with no basis gives the Board nothing to weigh and weakens your case at hearing.

Misconception. People think this box must be a legal brief; a clear, factual sentence is enough to preserve the claim.

Item 9: Your Opinion of Fair Cash Value

What it asks in plain English. Item 9 asks what you claim the property’s fair cash value actually was on the assessment date.

How to answer it. Enter a specific dollar figure that you can back up with comparable sales, an appraisal, or income data.

Example entry. Marcus writes $210,000 as the fair cash value, against the assessors’ $265,000.

Nuance or edge case. Your number should reflect value as of the January 1 assessment date, not today’s market.

Common mistake and consequence. Picking an unrealistically low figure with no support can cost you credibility and lead the Board to keep the assessors’ value.

Misconception. Filers think a lower number automatically helps; an unsupported number can hurt more than a modest, well-documented one.

Item 10: Request for a Hearing and Abatement

What it asks in plain English. Item 10 states that you request a hearing and ask the Board to abate the excessive portion of the tax and grant further relief.

How to answer it. This is standard language already printed on the form, so you usually do not write anything new here.

Example entry. Janet leaves the printed request as-is, since it already asks for a hearing and abatement.

Nuance or edge case. If you want to waive an in-person hearing and submit on the papers, note that separately, but most filers keep the hearing request.

Common mistake and consequence. Crossing out or altering this language can be read as withdrawing your request for a hearing.

Misconception. People think they must add their own demand; the form already makes the request for you.

Item 11: Service of Papers

What it asks in plain English. Item 11 asks where the Board should send all papers — your name, address, phone, and an attorney’s name and BBO number if you have one.

How to answer it. Print the name, mailing address, and phone number where you reliably receive mail; add the attorney’s BBO number only if represented.

Example entry. Maria Lopez writes Maria Lopez, 47 Maple Street, Unit 3B, Springfield, MA 01103, (413) 555-0148.

Nuance or edge case. If you use a P.O. Box for mail, list it here even though the property address in Item 2 is a street address.

Common mistake and consequence. A stale or wrong address means you miss hearing notices, and missing a hearing can lead to dismissal for failure to prosecute.

Misconception. Filers think the Board will track them down; the Board mails to exactly what you write in this box and nowhere else.

First Signature: Statement Line

What it asks in plain English. Below Item 11 is a line marked Signature (MUST BE SIGNED) for the statement itself.

How to answer it. Sign in ink (or apply a valid electronic signature on the digital form); every named appellant should sign.

Example entry. Marcus signs Marcus T. Reed on the statement signature line.

Nuance or edge case. A corporate or trust appellant signs through an authorized officer or trustee, who should note their title.

Common mistake and consequence. An unsigned statement is incomplete, and the Clerk can reject a filing that lacks the required signature.

Misconception. People think typing their name in Item 1 counts as signing; the form demands a real signature on this specific line.

Second Signature: Waiver of Appeal and Election of Informal Procedure

What it asks in plain English. The bottom block, “Waiver of Appeal and Election of Informal Procedure,” gives up your right to appeal an ATB decision to the Appeals Court or Supreme Judicial Court except on questions of law, and waives any written report of the Board’s reasons under G.L. c. 58A, §13.

How to answer it. Read it carefully, then sign the second Signature (MUST BE SIGNED) line to elect the informal procedure.

Example entry. Janet signs Janet R. Cole on the waiver line after deciding she does not need a written decision or a full court appeal.

Nuance or edge case. The waiver becomes void if the city or town transfers your case to the formal procedure under §7A, so you regain those rights if the town moves the case.

Common mistake and consequence. Skipping this signature defeats your election of the informal track and can stall the filing; signing without reading it can later surprise you when no written decision arrives.

Misconception. Filers think they can still get a detailed written explanation and a full court appeal; by signing this, they trade both away for the simpler, cheaper process.

Three Filled-Out Examples Using Real Scenarios

These three walkthroughs show how different filers complete the same form from top to bottom.

Scenario 1 — Maria Lopez, overvalued condominium in Springfield

Form Section	What Maria Enters
Appellant / Appellee	Maria Lopez vs. Board of Assessors of the City of Springfield
Item 1 (type, year, ownership)	Real estate; fiscal year 2026; owned on January 1, 2025
Item 2 (address)	47 Maple Street, Unit 3B, Springfield, MA 01103
Item 3 (description)	Condominium, single residential unit
Item 4 (value/rate/tax)	$385,000; $15.20 per $1,000; $5,852.00
Item 5 (tax paid)	08/01/2025 and 02/01/2026; $0 interest
Item 6 (abatement applied)	01/20/2026
Item 7 (denied)	03/10/2026
Item 8 / Item 9 (grounds/value)	Overvalued; claimed fair cash value $320,000
Signatures	Signs both the statement line and the waiver line

Scenario 2 — Marcus Reed, small business personal property in Worcester

Form Section	What Marcus Enters
Appellant / Appellee	Marcus T. Reed vs. Board of Assessors of the City of Worcester
Item 1 (type, year, ownership)	Personal property; fiscal year 2026; owned on January 1, 2025
Item 2 (address)	812 Main Street, Worcester, MA 01610
Item 3 (description)	Retail storefront — furniture, fixtures, equipment
Item 4 (value/rate/tax)	$265,000; $30.40 per $1,000; $8,056.00
Item 5 (tax paid)	08/01/2025; 11/01/2025; $0 interest
Item 6 (abatement applied)	01/28/2026
Item 7 (denied)	Deemed denied 04/28/2026 (no action within three months)
Item 8 / Item 9 (grounds/value)	Overvalued; claimed fair cash value $210,000
Signatures	Signs as owner on both signature lines

Scenario 3 — Janet Cole, single-family home, partial abatement in Quincy

Form Section	What Janet Enters
Appellant / Appellee	Janet R. Cole vs. Board of Assessors of the City of Quincy
Item 1 (type, year, ownership)	Real estate; fiscal year 2026; owned on January 1, 2025
Item 2 (address)	15 Harbor Lane, Quincy, MA 02169
Item 3 (description)	Single-family residence
Item 4 (value/rate/tax)	$540,000; $11.90 per $1,000; $6,426.00
Item 5 (tax paid)	08/01/2025 and 02/01/2026; $0 interest
Item 6 (abatement applied)	01/15/2026
Item 7 (denied / partial)	Partial abatement $1,200 granted 03/15/2026 (certificate attached)
Item 8 / Item 9 (grounds/value)	Still overvalued after partial; claimed fair cash value $475,000
Signatures	Signs both lines and attaches the abatement certificate

How to File the Completed Form

Under 831 CMR 1.08, you must file an original plus two copies of the statement with the Clerk, and pay the entry fee at the time of filing. The Clerk then serves one copy on the assessors and returns one copy to you, sometimes by email. You can file through more than one channel.

• By mail. Send the original and two copies with your fee to the Appellate Tax Board, 100 Cambridge Street, Suite 200, Boston, MA 02114. Use first-class mail or an approved delivery service, pay by check or money order to the Commonwealth of Massachusetts, expect several weeks for docketing, and keep your mailing receipt as proof of filing.
• In person. Hand-deliver the original and two copies to the Clerk at 100 Cambridge Street, Suite 200, Boston, pay by check or money order, get same-day date-stamping, and keep the stamped copy the Clerk returns to you as proof.
• Online portal. The ATB offers electronic filing through its filing an appeal page; upload the completed form, pay the fee by card, receive an electronic confirmation, expect quick electronic docketing, and save the confirmation as proof of filing.

The entry fee follows the ATB fee schedule: $10 for property assessed at $20,000 or less, $50 for over $20,000 up to $100,000, $100 for over $100,000 up to $999,999, and $0.10 per $1,000 of assessed value (capped at $5,000) for property over $1,000,000. Appeals from the Commissioner of Revenue use a different formula — $0.10 per $100 of abatement requested, with a $65 minimum and $5,000 maximum.

What Happens After You File

After the Clerk dockets your case and serves the assessors, the city or town files a response and the matter moves toward a hearing. The informal procedure is designed to be quicker and less formal than the formal track, and the Board often schedules a simple hearing where you present your value evidence. Because you elected the informal procedure, the Board is not required to issue a written report explaining its reasons, as confirmed by the State Library’s ATB overview.

One critical thing can change everything: the assessors can transfer your case to the formal procedure. Under 831 CMR 1.09, the Clerk transfers the appeal and notifies both parties, and the municipality pays a $65 transfer fee. If your case is transferred, your earlier waiver of appeal rights becomes void, so you regain the right to a written decision and to appeal questions of law to the higher courts.

If you win, the Board orders an abatement and the city or town refunds the excess tax with interest. If you lose, the assessment stands. For example, Maria won a reduction from $385,000 to $330,000 at her hearing, and Springfield refunded the difference; because she chose the informal track, she received the result without a long written opinion.

Mistakes to Avoid When Filling Out the Form

• Filing after the three-month deadline — your appeal is dismissed and cannot be revived.
• Using the wrong denial date in Item 7 — the deadline is miscounted and a timely appeal looks late.
• Leaving Item 5 blank or showing unpaid tax — the appeal can be barred for non-payment.
• Forgetting the deemed-denial rule — you assume you have more time and miss the real deadline.
• Writing the calendar year instead of the fiscal year in Item 1 — your appeal targets the wrong tax year.
• Entering your desired value in Item 4 instead of the assessors’ value — the record contradicts municipal data.
• Skipping the fair cash value in Item 9 — the Board has no number to weigh against the assessment.
• Signing only one signature line — an unsigned statement or waiver can be rejected as incomplete.
• Filing one copy instead of an original plus two — the Clerk cannot serve the assessors properly.
• Paying the wrong entry fee — the Clerk will not docket the case until the correct fee arrives.
• Listing an outdated mailing address in Item 11 — you miss hearing notices and risk dismissal.
• Altering the printed request or waiver language — the Board may read it as withdrawing your request or election.

Do’s and Don’ts

Do:

• Do calendar your three-month deadline the moment you get the denial, because the clock is unforgiving.
• Do copy the value, rate, and tax in Item 4 straight from your tax bill, because mismatches draw scrutiny.
• Do pay your tax and list the dates in Item 5, because payment usually keeps the appeal alive.
• Do support your Item 9 value with comparable sales, because evidence wins abatements.
• Do file an original plus two copies, because 831 CMR 1.08 requires it.
• Do sign both the statement and the waiver lines, because the form is incomplete without both.

Don’t:

• Don’t guess the denial date, because the deadline depends on it.
• Don’t withhold the tax during the appeal, because that can forfeit your right to be heard.
• Don’t sign the waiver without reading it, because you give up a written decision and most court appeals.
• Don’t write a vague ground in Item 8, because the Board needs a concrete reason.
• Don’t use a third-party form copy without checking it against the current rules, because layouts change.
• Don’t mail without proof of delivery, because you may need to show you filed on time.

Pros and Cons of Filing on Your Own vs. With Help

Choosing between handling the informal appeal yourself or hiring a professional comes down to cost, complexity, and confidence.

Pros of filing pro se / informal:

• Lower entry fees, since informal property appeals can start at just $10.
• A simpler, faster hearing than the formal procedure, which suits straightforward overvaluation claims.
• No lawyer’s fees, which keeps more of any refund in your pocket.
• Plain-language form that most homeowners can complete without legal training.
• Full control over how you present your own value evidence.

Cons / when help pays off:

• You waive a written decision and most court appeals by electing the informal track.
• Complex commercial or income-property valuations often need an appraiser or attorney to win.
• A missed deadline or unpaid tax can end the case, and a professional helps avoid those traps.
• The city can transfer your case to the formal procedure, where rules are stricter and help matters more.
• Without expert evidence, the Board may simply keep the assessors’ value.

Informal Procedure vs. Formal Procedure

Feature	Informal Procedure
Authorizing law	G.L. c. 58A, §7A
Written decision	Waived — no report of reasons required
Court appeal rights	Limited to questions of law
Typical entry fee	As low as $10 for low-value property
Can be transferred?	Yes, the municipality can move it to formal

FAQs

Do I file this form before or after the assessors deny my abatement? No. You file it after the Board of Assessors denies your application or grants only a partial abatement, and you must file within three months of that denial.

Do I have to pay my property tax before I appeal? Yes. Massachusetts law generally requires the tax to be paid, and Item 5 asks for the payment dates, so an unpaid tax can bar your appeal.

Do I write the assessors’ value or my own value in Item 4? No. Item 4 takes the assessors’ value, rate, and total tax straight from your tax bill; your own opinion of value belongs in Item 9.

Do I use the calendar year or the fiscal year in Item 1? No. Use the fiscal year from your tax bill, not the calendar year, because Massachusetts fiscal years run July 1 to June 30.

Do I need to enter a denial date if the assessors never responded? Yes. Use the deemed-denial date, which is the last day of the three-month period after you applied, because silence counts as a denial.

Do I have to sign both signature lines? Yes. You sign the statement line and the separate waiver line, and the form is incomplete if either is missing.

Do I give up my right to appeal to a higher court by filing this? Yes. The waiver limits court appeals to questions of law, though that waiver becomes void if the town transfers your case to the formal procedure.

Do I get a written explanation of the Board’s decision? No. By electing the informal procedure you waive a report of reasons under G.L. c. 58A, §13, so the Board need not explain in writing.

Do I need a lawyer to file the informal statement? No. The informal procedure is built for self-represented filers, though complex commercial cases often benefit from an attorney or appraiser.

Do I file just one copy of the form? No. You must file an original plus two copies under 831 CMR 1.08, so the Clerk can serve the assessors and return a copy to you.

Do I attach anything if I received a partial abatement? Yes. Note the partial amount and date in Item 7 and attach a copy of the abatement certificate to your statement.

Do I pay the same fee no matter my property value? No. The entry fee scales with assessed value, from $10 for property at $20,000 or less up to a $5,000 cap for high-value property.

Do I lose my appeal if the city moves it to the formal procedure? No. A transfer under 831 CMR 1.09 keeps your appeal alive, restores your appeal rights, and the municipality pays the $65 transfer fee.

Do I send the form to my city hall or to the Appellate Tax Board? No. You file with the Appellate Tax Board at 100 Cambridge Street in Boston, not your local city or town hall.