Who can file for an abatement with the municipality and an appeal with this board?

Any person or entity “aggrieved” by reason of paying the tax. Generally, this is the property owner but can be others. Your right to apply and appeal for an abatement are not lost because you sold or bought during the applicable tax year. However, you must be an aggrieved party and meet all timely filing requirements. If the municipality requires an inventory, the failure of an owner to file that inventory runs with the land. If the predecessor in title failed to file, you may lose your appeal rights.