Publications & Reports
Appellate Tax Board
The Massachusetts Appellate Tax Board is a quasi-judicial state agency designed to conduct hearings and render decisions on appeals of all types of state and local taxes, including property tax (both real estate and personal property), corporate excise, individual income tax, sales and use tax, and automobile and other excises. The Appellate Tax Board is committed to maintaining an appeal process which is fair, understandable and accessible to all litigants, including pro se taxpayers, and which resolves tax appeals in an expeditious fashion.
Forms and Instructions
A filing fee must accompany forms filed at the Appellate Tax Board. See Rule 1.10 for a list of filing fees. Please make checks payable to "The Appellate Tax Board." These are only suggested forms. Parties can amend these forms as circumstances may render necessary or expedient.
Findings of Fact and Report
For formal appeals, when requested by the parties, the Appellate Tax Board will issue a written Findings of Fact and Report, which sets forth the facts as found by the Board and the legal conclusions for the Board's decision. This link provides access to the Findings of Fact and Reports promulgated from 2000 to date.
Helpful Guide for Taxpayers and Assessors (Real Estate Tax Appeals)
Filing an appeal for abatement of real estate taxes can seem like a daunting task if you are not familiar with the procedures involved. The Appellate Tax Board has created a handy guide to help you maneuver your way through the appeal process.
This guide will also serve as a reference tool for assessors defending their city's and town's assessments.Jurisdiction Checklists for Appeals to the Board
The following documents are intended as an aid to Assessors and taxpayers in identifying the relevant dates and tax payment information necessary to establish the jurisdiction of the Appellate Tax Board over an appeal.
Rules of Practice and Procedure of the Appellate Tax Board
Rules to be followed by taxpayers and taxing authorities engaged in litigation at the Appellate Tax Board, including information on jurisdiction, filing fees, and discovery.
Our Organization
- CHAIR
Thomas W. Hammond, Jr. - COMMISSIONERS
Frank J. Scharaffa
Nancy T. Egan
James D. Rose
Thomas J. Mulhern - CLERK OF THE BOARD
Michelle Tallent - What Is the Appellate Tax Board?
Key Resources
- Directions to ATB Accessible via MBTA
100 Cambridge St,
Suite 200
Boston, MA 02114
Phone: (617) 727-3100
Fax: (617) 727-6234 - Contact the ATB