Glossary of Terms

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.

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 Street
2nd Floor, Suite 200
Boston, MA 02114
Phone: 617-727-3100
There is a fee required to file the appeal at this level.

Community Preservation Act (CPA)
This is a surcharge on the actual tax bill of 1.5 % and applies to all real property.

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 property owner has 3 months to file with the Appellate Tax Board.

A tax relief provision under Massachusetts Law for certain qualifying taxpayers:
  • Blind persons
  • Disabled veterans
  • Elderly persons
  • Extreme hardship
  • Surviving spouse or orphaned minor child
  • Widow or orphaned minor child of a police officer or firefighter
Neighborhood Designation
The neighborhood designation refers to the neighborhood or section of the Town in which a property is located. It is the means whereby the assessed value of a property reflects the effect of its location within the Town.

New Growth
New growth is used to describe the additional Proposition 2 ½ 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 Hingham is issued 4 times a year. The normal due dates are as follows:
  • First quarter bill of the fiscal year (preliminary) is due on August 1st
  • Second (preliminary) on November 1st
  • Third (actual) is due on February 1st
  • Fourth (actual) on May 1st
The third quarter tax bill is the first 1 to be based on the actual assessment and tax rate for any given fiscal year. Therefore it reflects the calculation of the fiscal year's total tax due and the deduction of the first 2 preliminary tax payments. The remaining tax due is divided in 2 to represent the third and fourth quarter tax payments.