© Ken Lee
1B3 and 3ABC Filings
Nikki McKoon
Completing Form 1B3
Complete this form every time you
acquire a new property.
Form 1B3
• Form 1B3 is the application to take the property off of
the tax rolls for the following fiscal year (M.G.L.
Chapter 59 §5, Clause 3(b))
• Send Form 1B3 every time you acquire a new
property that will be owned and occupied by the
organization for its charitable purposes
• Assessors in each City or Town determine the
exemption status of a property
• Form 1B3 must be filed by June 30 of any given year
to qualify for tax exemption in the following fiscal
year which begins July 1
• Form 1B3 can be filed any time during the year
1B3 Cover Letter
• Alerts the Board of Assessors that
this property was acquired by a
tax exempt organization
• Lets the Board of Assessors know
you plan on using the property
for charitable purposes
• Provides specific information
about the real estate transaction
• Provides the Board of Assessors
with a contact at your
organization in the event there
are questions or corrections that
need to be made to the property
description
Complete Form 1B3
Attach an Amended Copy of
Schedule D
Form 3ABC
• Attach a copy of your
organization’s Form
3ABC filed in the
previous year.
Best Practices
• Try to close transactions prior to June 30 when possible if
your are acquiring a property in the first half of the calendar
year to avoid real estate taxes due for the following year
• Give the Board of Assessors as much identifying information
about the acquired parcel(s) as you can (map/parcel number,
a copy of the deed, address of the parcel, former owner,
acreage)
• Send certified mail/return receipt requested
• Retain a copy of the 1B3 Application with the certified slip and
any communications from the Board of Assessors
• Be prepared to provide proof of filing and the date you filed
Annual Filing of Form 3ABC
Deadline March 1!
Filing Form 3ABC
 In order to be exempt from real or personal
property taxes, every non-profit entity must
file Form 3ABC with the assessor in the city
or town where the property is located.
(MGL c 59, 5, clause 3)
 Form 3ABC must be filed by March 1 in
order to qualify for tax exemption for the
following fiscal year which begins July 1 of
that year.
 Extensions are allowable (but not advised)
by written request to the Board of
Assessors if an organization can show
sufficient cause.
Cover Letter to the Assessor
Form 3ABC
Mission Statement
and Schedule D and E
Massachusetts Audubon Society Mission Statement
Mass Audubon works to protect the nature of
Massachusetts for people and wildlife. Together
with more than 100,000 members, we care for
35,000 acres of conservation land, provide school,
camp, and other educational programs for 225,000
children and adults annually, and advocate for
sound environmental policies at local, state, and
federal levels. Founded in 1896 by two
inspirational women who were committed to the
protection of birds, Mass Audubon is now one of
the largest and most prominent conservation
organizations in New England. Today we are
respected for our sound science, successful
advocacy, and innovative approaches to
connecting people and nature. Each year, our
statewide network of wildlife sanctuaries
welcomes nearly half a million visitors of all ages,
abilities, and backgrounds and serves as the base
for our work. To support these important efforts,
call 800-AUDUBON (800-283-8266) or visit
www.massaudubon.org.
You Must Include Form PC and Form
990 or your 3ABC Filing is Invalid!
Form PC
Form 990
For Your Reference
Best Practices
• Make a list of procedures for filing Form 3ABC
• Submit your 3ABC filing in the first week of
•
•
•
•
February
Make copies of the forms submitted and retain for
5 years
Send in your forms using certified mail/return
receipt required and ensure you receive the
return receipt
Check the town’s website and update parcels and
assessed values prior to sending
Include a second copy of your list of owned land
and ask the assessor to update lot numbers and
assessed values if they are not available online
This is why we do what we do…
Thank You!
Nikki McKoon
Mass Audubon
208 South Great Road
Lincoln, MA 01773
(781) 259 – 2112
[email protected]