City Of Boston Tax Statutory Exemptions

An exemption from local taxation is a privilege allowed by the state legislature. It releases a property owner from the obligation to pay all or a portion of the taxes assessed on a parcel of property. The law places the burden of establishing entitlement to an exemption upon the person or organization seeking the exemption.

Charitable organization exemption

M.G.L. chapter 59 §5, clause Third

The law provides for exemption of certain personal and real property of charitable organizations. Not all charitable organizations will qualify for this exemption, and not all properties of qualified organizations will be eligible for exemption. The term "charitable" is described in M.G.L. chapter 59 §5, clause Third, and is further defined in the many Massachusetts court decisions which have been made with respect to this exemption.

Before an application can be made: the 3ABC requirement

Even before an organization applies for an abatement on the basis of charitable exemption, it must take steps to ensure its eligibility. The Form 3ABC must be filed with the assessors every year on or before March 1. This form, titled "Return of Property Held for Charitable and Other Purposes" is a state tax form. Its filing is mandatory and cannot be waived by the assessors. If an organization fails to file this form every year, its exemption may be lost, and previously exempt properties may lose their exempt status. The Form 3ABC is not an application for exemption.