fasb: there are questions raised in your posting, regarding timing. The Assessors, like it or not, are bound by State law regarding the timing of things that they can do...and can't do.

The property values for Fiscal year 2011 (7/1/2010 to 6/30/2011) are based on a valuation date of January 1, 2010, NOT 2011. Does the appraisal reflect the value as of 1/1/2010? or some more recent date?

the deadline for filing an application for abatement for FY2011 WAS February 1, 2011. After that date, the assessors have NO authority to grant an abatement for FY2011; even if they might have had the application been timely. Again, this is based on State law.

Do NOT bother to take Red Robins's advice regarding FY2011 (sorry Red Robin). The "Tax Court" is actually the Appellate Tax Board (ATB) in Boston. Because you failed to file an abatement by the required deadline, which was printed on your tax bill due 2/1/2011, the ATB has no jurisdiction, either. Therefore, the ATB will not hear the case.

You can verify all that I have  written via two sources. One is www.mass.gov, the State's website  -  the ATB has a section on this website with stuff about their rules & procedures. Or, you can call the ATB and ask to speak to one of their clerks, who will verify my points.

Then, there is FY2012. Three things you should do.

1. Obtain the Property record card (PRC) from the Assessors' office. It is online, but the office PRC might be a better source of data. Then, compare the PRC data with the property in question. Pay particular attention to the square footage of building(s).
2. Do a similar comparison with the appraisal report.
3. If there are differences, request that the Assessors re-inspect the property prior to finalizing the database for FY2012.

Of course, when the tax bill due February 1, 2012, arrives, you CAN file an abatement application for FY2012. Just make sure that it is ON TIME.

Hope that this helps....