{"componentChunkName":"component---src-templates-appropriations-js","path":"/enacted/administration-and-finance/appellate-tax-board/","webpackCompilationHash":"dfefa031cf8171c85d49","result":{"data":{"site":{"buildTime":"2023-06-02T20:43:50.515Z","siteMetadata":{"title":"Summary FY23 Budget","siteUrl":"https://budget.digital.mass.gov/summary/fy23"}},"content":{"fields":{"baseSectionURL":"/enacted/"},"title":"Appellate Tax Board","govLevelOne":"Administration and Finance","govLevelTwo":"Appellate Tax Board","govLevelThree":null,"tabs":[{"name":"Budget Summary","value":"budgetSummary"},{"name":"Budget Tracking","value":"budgetTracking"},{"name":"Historical Budget","value":"historicalBudget"},{"name":"Historical Spending","value":"historicalSpending"},{"name":"Agency Information","value":"agencyInformation"},{"name":"Org Chart","value":"orgChart"}],"budgetSummary":{"headers":[{"name":"State Organization","type":"string","align":"left","value":"organization","footnote":null},{"name":"FY2023 Governor's Recommendation","type":"currency","align":"right","value":"house1","footnote":null},{"name":"FY 2023 Conference","type":"currency","align":"right","value":"conference","footnote":null},{"name":"FY 2023 Vetoes","type":"currency delta","align":"right veto","value":"veto","footnote":null},{"name":"FY2023 Overrides","type":"currency delta","align":"right override","value":"override","footnote":null},{"name":"FY 2023 GAA","type":"currency","align":"right","value":"gaa","footnote":"1"}],"total":{"organization":"Total","house1":2740166,"conference":2740167,"veto":0,"override":0,"gaa":2740167},"data":[{"organization":"Appellate Tax Board","govLevelOne":null,"govLevelTwo":"Appellate Tax Board","govLevelThree":null,"house1":2740166,"conference":2740167,"veto":0,"override":0,"gaa":2740167}],"footnotes":[{"index":"1","text":"GAA: General Appropriations Act"}],"summaryDetails":{"headers":[{"name":"Line Item Number","type":"fuzzy","align":"left","value":"lineItemNumber","footnote":null},{"name":"Line Item Name","type":"fuzzy","align":"left","value":"lineItemName","footnote":null},{"name":"FY 2023 GAA","type":"currency","align":"right","value":"gaa","footnote":null},{"name":"appropriationType","type":"invisible","align":"left","value":"appropriationType","footnote":null},{"name":"appropriationSubType","type":"invisible","align":"left","value":"appropriationSubType","footnote":null},{"name":"Line Item Language","type":"invisible","align":"left","value":"lineItemLanguage","footnote":null}],"data":[{"govLevelOne":"Administration and Finance","govLevelTwo":"Appellate Tax Board","govLevelThree":null,"lineItemNumber":"13101000","lineItemName":"Appellate Tax Board","lineItemLanguage":"For the operation of the appellate tax board; provided, that the board shall schedule hearings in each county; and provided further, that not later than January 9, 2023, the board shall report to the house and senate committees on ways and means on the number of hearings held at each location","governmentArea":"Administration and Finance","governmentOrganization":null,"gaa":2340167,"appropriationType":"Budgetary Recommendation","appropriationSubType":"Direct Appropriations","budgetTracking":{"data":[{"conference":2340167,"gaa":2340167,"house1":2340166,"houseFinal":2340113,"override":0,"senateFinal":2340167,"veto":0}],"headers":[{"align":"right","name":"FY 2023 Governor","type":"currency","value":"house1","footnote":null},{"align":"right","name":"FY 2023 House Final","type":"currency","value":"houseFinal","footnote":null},{"align":"right","name":"FY 2023 Senate Final","type":"currency","value":"senateFinal","footnote":null},{"align":"right","name":"FY 2023 Conference","type":"currency","value":"conference","footnote":null},{"align":"right veto","name":"FY 2023 Governor's Veto","type":"currency delta","value":"veto","footnote":null},{"align":"right override","name":"FY 2023 Legislature's Override","type":"currency delta","value":"override","footnote":null},{"align":"right","name":"FY 2023 GAA","type":"currency","value":"gaa","footnote":"1"}]}},{"govLevelOne":"Administration and Finance","govLevelTwo":"Appellate Tax Board","govLevelThree":null,"lineItemNumber":"13101001","lineItemName":"Tax Assessment Appeals Fee Retained Revenue","lineItemLanguage":"For the appellate tax board, which may expend not more than $400,000 in revenues from fees collected; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the board may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system","governmentArea":"Administration and Finance","governmentOrganization":null,"gaa":400000,"appropriationType":"Budgetary Recommendation","appropriationSubType":"Retained Revenues","budgetTracking":{"data":[{"conference":400000,"gaa":400000,"house1":400000,"houseFinal":400000,"override":0,"senateFinal":400000,"veto":0}],"headers":[{"align":"right","name":"FY 2023 Governor","type":"currency","value":"house1","footnote":null},{"align":"right","name":"FY 2023 House Final","type":"currency","value":"houseFinal","footnote":null},{"align":"right","name":"FY 2023 Senate Final","type":"currency","value":"senateFinal","footnote":null},{"align":"right","name":"FY 2023 Conference","type":"currency","value":"conference","footnote":null},{"align":"right veto","name":"FY 2023 Governor's Veto","type":"currency delta","value":"veto","footnote":null},{"align":"right override","name":"FY 2023 Legislature's Override","type":"currency delta","value":"override","footnote":null},{"align":"right","name":"FY 2023 GAA","type":"currency","value":"gaa","footnote":"1"}]}}]}},"budgetTracking":{"headers":[{"name":"Line Item Number","type":"fuzzy","align":"left","value":"lineItemNumber","footnote":null},{"name":"Line Item Name","type":"fuzzy","align":"left","value":"lineItemName","footnote":null},{"name":"FY 2023 Governor's Recommendation","type":"currency","align":"right","value":"house1","footnote":null},{"name":"FY 2023 House Final","type":"currency","align":"right","value":"houseFinal","footnote":null},{"name":"FY 2023 Senate Final","type":"currency","align":"right","value":"senateFinal","footnote":null},{"name":"FY 2023 Conference","type":"currency","align":"right","value":"conference","footnote":null},{"name":"FY 2023 GAA","type":"currency","align":"right","value":"gaa","footnote":"1"}],"total":{"lineItemNumber":"Total","organization":null,"house1":2740166,"houseFinal":2740113,"senateFinal":2740167,"conference":2740167,"veto":0,"override":0,"gaa":2740167},"data":[{"lineItemNumber":"13101000","lineItemName":"Appellate Tax Board","organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"house1":2340166,"houseFinal":2340113,"senateFinal":2340167,"conference":2340167,"veto":0,"override":0,"gaa":2340167},{"lineItemNumber":"13101001","lineItemName":"Tax Assessment Appeals Fee Retained Revenue","organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"house1":400000,"houseFinal":400000,"senateFinal":400000,"conference":400000,"veto":0,"override":0,"gaa":400000}],"footnotes":[{"index":"1","text":"GAA: General Appropriations Act"}],"trackingDetails":{"headers":[{"name":"Line Item Number","type":"fuzzy","align":"left","value":"lineItemNumber","footnote":null},{"name":"Line Item Name","type":"fuzzy","align":"left","value":"lineItemName","footnote":null},{"name":"appropriationType","type":"invisible","align":"left","value":"appropriationType","footnote":null},{"name":"appropriationSubType","type":"invisible","align":"left","value":"appropriationSubType","footnote":null},{"name":"Line Item Language","type":"invisible","align":"left","value":"lineItemLanguage","footnote":null},{"name":"FY2023 Governor's Recommendation","type":"currency","align":"right","value":"house1","footnote":null},{"name":"FY 2023 House Final","type":"currency","align":"right","value":"houseFinal","footnote":null},{"name":"FY 2023 Senate Final","type":"currency","align":"right","value":"senateFinal","footnote":null},{"name":"FY 2023 Conference","type":"currency","align":"right","value":"conference","footnote":null},{"name":"FY 2023 GAA","type":"currency","align":"right","value":"gaa","footnote":"1"}],"data":[{"govLevelOne":"Administration and Finance","govLevelTwo":"Appellate Tax Board","govLevelThree":null,"lineItemNumber":"13101000","lineItemName":"Appellate Tax Board","lineItemLanguage":"For the operation of the appellate tax board; provided, that the board shall schedule hearings in each county; and provided further, that not later than January 9, 2023, the board shall report to the house and senate committees on ways and means on the number of hearings held at each location","governmentArea":"Administration and Finance","governmentOrganization":null,"gaa":2340167,"appropriationType":"Budgetary Recommendation","appropriationSubType":"Direct Appropriations","budgetTracking":{"data":[{"conference":2340167,"gaa":2340167,"house1":2340166,"houseFinal":2340113,"override":0,"senateFinal":2340167,"veto":0}],"headers":[{"align":"right","name":"FY 2023 Governor","type":"currency","value":"house1","footnote":null},{"align":"right","name":"FY 2023 House Final","type":"currency","value":"houseFinal","footnote":null},{"align":"right","name":"FY 2023 Senate Final","type":"currency","value":"senateFinal","footnote":null},{"align":"right","name":"FY 2023 Conference","type":"currency","value":"conference","footnote":null},{"align":"right veto","name":"FY 2023 Governor's Veto","type":"currency delta","value":"veto","footnote":null},{"align":"right override","name":"FY 2023 Legislature's Override","type":"currency delta","value":"override","footnote":null},{"align":"right","name":"FY 2023 GAA","type":"currency","value":"gaa","footnote":"1"}]}},{"govLevelOne":"Administration and Finance","govLevelTwo":"Appellate Tax Board","govLevelThree":null,"lineItemNumber":"13101001","lineItemName":"Tax Assessment Appeals Fee Retained Revenue","lineItemLanguage":"For the appellate tax board, which may expend not more than $400,000 in revenues from fees collected; provided, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the board may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system","governmentArea":"Administration and Finance","governmentOrganization":null,"gaa":400000,"appropriationType":"Budgetary Recommendation","appropriationSubType":"Retained Revenues","budgetTracking":{"data":[{"conference":400000,"gaa":400000,"house1":400000,"houseFinal":400000,"override":0,"senateFinal":400000,"veto":0}],"headers":[{"align":"right","name":"FY 2023 Governor","type":"currency","value":"house1","footnote":null},{"align":"right","name":"FY 2023 House Final","type":"currency","value":"houseFinal","footnote":null},{"align":"right","name":"FY 2023 Senate Final","type":"currency","value":"senateFinal","footnote":null},{"align":"right","name":"FY 2023 Conference","type":"currency","value":"conference","footnote":null},{"align":"right veto","name":"FY 2023 Governor's Veto","type":"currency delta","value":"veto","footnote":null},{"align":"right override","name":"FY 2023 Legislature's Override","type":"currency delta","value":"override","footnote":null},{"align":"right","name":"FY 2023 GAA","type":"currency","value":"gaa","footnote":"1"}]}}]}},"historicalBudget":{"headers":[{"name":"Line Item Number","type":"fuzzy","align":"left","value":"lineItemNumber","footnote":null},{"name":"Line Item Name","type":"fuzzy","align":"left","value":"lineItemName","footnote":null},{"name":"FY2020 GAA","type":"currency","align":"right","value":"gaaTwoYearsAgo","footnote":"1"},{"name":"FY2021 GAA","type":"currency","align":"right","value":"gaaOneYearsAgo","footnote":"1"},{"name":"FY2022 GAA","type":"currency","align":"right","value":"gaaThisYear","footnote":"1"},{"name":"FY2022 Projected","type":"currency","align":"right","value":"projected","footnote":null},{"name":"FY2023 GAA","type":"currency","align":"right","value":"gaa","footnote":"1"}],"total":{"organization":null,"lineItemNumber":"Total","gaaTwoYearsAgo":2569844,"gaaOneYearsAgo":2651140,"gaaThisYear":2657532,"projected":2754793,"gaa":2740167},"data":[{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101000","lineItemName":"Appellate Tax Board","gaaTwoYearsAgo":2169844,"gaaOneYearsAgo":2251140,"gaaThisYear":2257532,"projected":2354793,"gaa":2340167},{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101001","lineItemName":"Tax Assessment Appeals Fee Retained Revenue","gaaTwoYearsAgo":400000,"gaaOneYearsAgo":400000,"gaaThisYear":400000,"projected":400000,"gaa":400000}],"footnotes":[{"index":"1","text":"GAA: General Appropriations Act"}]},"historicalSpending":{"subTabs":[{"name":"Summary","value":"summary"},{"name":"Wages & Salaries","value":"wagesAndSalaries"},{"name":"Employee Benefits","value":"employeeBenefits"},{"name":"Operating Expenses","value":"operatingExpenses"}],"headers":[{"name":"Line Item Number","type":"fuzzy","align":"left","value":"lineItemNumber","footnote":null},{"name":"Line Item Name","type":"fuzzy","align":"left","value":"lineItemName","footnote":null},{"name":"FY2019 Expended","type":"currency","align":"right","value":"expendedThreeYearsAgo","footnote":null},{"name":"FY2020 Expended","type":"currency","align":"right","value":"expendedTwoYearsAgo","footnote":null},{"name":"FY2021 Expended","type":"currency","align":"right","value":"expendedOneYearsAgo","footnote":null},{"name":"FY2022 Projected","type":"currency","align":"right","value":"projected","footnote":null},{"name":"FY2023 GAA","type":"currency","align":"right","value":"gaa","footnote":"1"}],"footnotes":[{"index":"1","text":"GAA: General Appropriations Act"}],"summary":{"total":{"organization":null,"lineItemNumber":"Total","expendedThreeYearsAgo":2378731,"expendedTwoYearsAgo":2480012,"expendedOneYearsAgo":2307145,"projected":2754793,"gaa":2740167},"data":[{"organization":null,"lineItemNumber":"Wages & Salaries","expendedThreeYearsAgo":1868408,"expendedTwoYearsAgo":1945777,"expendedOneYearsAgo":1773738,"projected":2220145,"gaa":2205881},{"organization":null,"lineItemNumber":"Employee Benefits","expendedThreeYearsAgo":39020,"expendedTwoYearsAgo":51983,"expendedOneYearsAgo":42521,"projected":54226,"gaa":53864},{"organization":null,"lineItemNumber":"Operating Expenses","expendedThreeYearsAgo":471303,"expendedTwoYearsAgo":482252,"expendedOneYearsAgo":490886,"projected":480422,"gaa":480422}]},"wagesAndSalaries":{"total":{"organization":null,"lineItemNumber":"Total","expendedThreeYearsAgo":1868408,"expendedTwoYearsAgo":1945777,"expendedOneYearsAgo":1773738,"projected":2220145,"gaa":2205881},"data":[{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101000","lineItemName":"Appellate Tax Board","expendedThreeYearsAgo":1640608,"expendedTwoYearsAgo":1798479,"expendedOneYearsAgo":1773738,"projected":1987396,"gaa":1973132},{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101001","lineItemName":"Tax Assessment Appeals Fee Retained Revenue","expendedThreeYearsAgo":227800,"expendedTwoYearsAgo":147298,"expendedOneYearsAgo":0,"projected":232749,"gaa":232749}]},"employeeBenefits":{"total":{"organization":null,"lineItemNumber":"Total","expendedThreeYearsAgo":39020,"expendedTwoYearsAgo":51983,"expendedOneYearsAgo":42521,"projected":54226,"gaa":53864},"data":[{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101000","lineItemName":"Appellate Tax Board","expendedThreeYearsAgo":29744,"expendedTwoYearsAgo":43469,"expendedOneYearsAgo":35772,"projected":42863,"gaa":42501},{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101001","lineItemName":"Tax Assessment Appeals Fee Retained Revenue","expendedThreeYearsAgo":9276,"expendedTwoYearsAgo":8514,"expendedOneYearsAgo":6749,"projected":11363,"gaa":11363}]},"operatingExpenses":{"total":{"organization":null,"lineItemNumber":"Total","expendedThreeYearsAgo":471303,"expendedTwoYearsAgo":482252,"expendedOneYearsAgo":490886,"projected":480422,"gaa":480422},"data":[{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101000","lineItemName":"Appellate Tax Board","expendedThreeYearsAgo":322697,"expendedTwoYearsAgo":327721,"expendedOneYearsAgo":317520,"projected":324534,"gaa":324534},{"organization":null,"govLevelOne":null,"govLevelTwo":null,"govLevelThree":null,"lineItemNumber":"13101001","lineItemName":"Tax Assessment Appeals Fee Retained Revenue","expendedThreeYearsAgo":148606,"expendedTwoYearsAgo":154531,"expendedOneYearsAgo":173366,"projected":155888,"gaa":155888}]},"grantsAndSubsidies":null,"safetyNet":null,"other":null},"agencyInformation":{"website":"http://www.mass.gov/atb","mission":"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.","governingLaws":{"headers":[{"name":"Code","type":"html","align":"left","value":"code"},{"name":"Law","type":"string","align":"left","value":"name"}],"statutes":[{"code":"<a href=\"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter58A/Section1\" target=\"_blank\">MGL C. 58A S. 1-14</a>","name":"Appellate Tax Board"}],"regulations":[{"code":"<a href=\"https://www.mass.gov/doc/831-cmr-1-appellate-tax-board-rules-of-practice-and-procedure/download\" target=\"_blank\">831 CMR</a>","name":"Rules of Practice and Procedures of the Appellate Tax Board"}]},"reports":[{"text":"ATB Findings of Fact and Reports","url":"https://www.mass.gov/lists/atb-findings-of-fact-and-reports"},{"text":"Unpublished Decisions and Orders","url":"https://www.mass.gov/lists/unpublished-decisions-and-orders"}]},"orgChart":"https://budget.digital.mass.gov/bb/gaa/fy2023/app_23/dpt_23/hcatb.htm","parent":{"__typename":"File","name":"JS_D_ATB","ext":".json","modifiedTime":"2023-05-12T17:03:38.844Z","mg_mod_date":"20230512","mg_mod_datetime":"20230512T170584+00:00","birthTime":"2023-04-14T19:54:16.892Z"}}},"pageContext":{"isCreatedByStatefulCreatePages":false,"slug":"/enacted/administration-and-finance/appellate-tax-board/","baseSectionURL":"/enacted/"}}}