The Appellate Tax Board is a quasi-judicial agency in the executive branch but with reporting requirements to the General Court. It is devoted exclusively to hearing and deciding cases on appeal from any state or local taxing authority. Established in 1929, the Board handles appeals related to virtually all state taxes and excises as well as appeals of local property taxes from all 351 cities and towns of the Commonwealth.
MGL C. 58A S. 1-14
Appellate Tax Board
- 831 CMR
Rules of Practice and Procedures of the Appellate Tax Board