Must I wait to hear from the municipality before I appeal to the board?

Not necessarily. If July 1st has not yet passed, you must wait. If July 1st has passed, then you may appeal to the board whether or not you have heard from the municipality. However, you must appeal to the board no later than September 1st (in most cases). The municipality’s failure to act on your abatement application does not extend this deadline. So, you should file with the board by September 1st whether or not you have heard from the municipality.