Glossary of Terms

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. To preserve the opportunity to appeal the Board of Assessors decision to an abatement application the taxpayer should be sure to pay any tax assessed ON TIME (no interest can be have been assessed).

Chapter Land (61, 61A, 61B): The designation of Real property for such uses as Farm, Recreation or Forest land. Specific rules apply to this designation, including the agreement that a change in use in the future may result in the payback of some of the past taxes relieved under this designation.

Exemption Application: A notice on an approved form to the Board of Assessors to apply for a reduction in tax based on a variety of approved reasons — Blind Persons, Elderly, Qualifying surviving spouses and minors, Veterans and Charitable organizations.

New Growth: This is the term used to describe the additional Proposition 2 tax revenue raising capacity which is permitted by reason of the new building construction which takes place within the Town. For Hudson, the cutoff date each year is June 30, with the values set as if the new growth were in place by January 1.

Quarterly Tax Bill: The property tax bill in the Town of Hudson 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 one 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. (The total tax due can also be calculated by multiplying the assessment by the tax rate.)