Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Massachusetts, property tax is a local tax imposed by cities and towns on real estate based on the property's assessed value. The revenue from property taxes is used to fund public services such as schools, police and fire departments, and local infrastructure. Each city or town in Massachusetts has an assessor's office responsible for determining the value of properties within its jurisdiction annually. Property owners have the right to challenge their property's assessed value if they believe it is incorrect. This is typically done by filing an abatement application with the local assessor's office. The application must be filed within a specific time frame, usually by February 1st or within 30 days after the tax bills are mailed. If the assessor denies the abatement, the property owner can appeal to the local appellate tax board. It is important for property owners to be aware of the deadlines and procedures for filing an abatement application in their specific locality.