- 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.
A filing fee 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." Our mailing address is: 100 Cambridge Street, Suite 200, Boston, MA 02114.
These are only suggested forms. Parties can amend these forms as circumstances may render necessary or expedient.
- 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.
- 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.
Assessors are strongly encouraged to review jurisdictional facts and documents as soon as possible after they receive notice that an appeal of their abatement denial has been filed with the Appellate Tax Board. Motions to dismiss should be filed well in advance of the hearing date and before parties begin preparing their respective cases for a hearing on the merits.
- An owner of property who wishes to dispute a water usage charge must first apply for an abatement with the city or town water department or district. If the water department or district denies the appeal, an owner may proceed in one of two ways.