The Postmark Rule and Timeliness of Abatement Applications

G.L. c. 59, § 59 states that applicants for an abatement must apply to the assessors in writing on or before the last day for payment of the actual tax bill without incurring interest. If the application is received after this date, the application will still be deemed timely if the U.S. Postal Service postmark, or mark affixed by a private delivery service recognized by the IRS, is dated on or before the last day for payment. 

The USPS has changed its operations to decrease the number of daily collections at post offices and mailboxes. As a result, some mail picked up on the last day will not be processed and postmarked until the following day. The result is that the taxpayer may think she has met the deadline by delivering the application to the post office in time, but the postmark will show that it was late.  

The Division of Local Services has issued guidance to assessors regarding the effect of this change. In short, the postmark determines timeliness and if the mail is not processed on or before the last day for payment, the application is untimely. The guidance informs taxpayers that if they want to ensure a timely application, they should purchase a certificate of mailing from the post office.  

Assessors should double check postmarked dates to determine if the application is timely and preserve the postmark in the event that they determine the application is late.