The Appellate Tax Board is an adjudicatory agency that resolves disputes between taxpayers and either the Department of Revenue or local governments over the assessment of state and local taxes. The Board's commissioners hear appeals on contested assessments levied by state and local taxing authorities and then issue decisions and findings of fact. Over 90% of the cases before the Board are brought by taxpayers contesting their municipal property tax assessments. The remaining appeals are brought by taxpayers appealing decisions of the Commissioner of Revenue regarding income, sales, corporate excise, estate, or other state taxes. The Board also has jurisdiction over appeals by cities and towns of the Commissioner of Revenue's certification of their municipality's overall property value.

Objectives

In Fiscal Year 1998, the Board intends to decrease the current number of appeals awaiting a decision by 20%; reduce the average time from close of a hearing to issuance of a decision by 25%; and increase the promulgation of its findings of fact and report by 25%. The goal of these performance improvements is to provide taxpayers and taxing authorities with resolutions of their disputes in less time without sacrificing the legal precision and thoroughness of the Board's decisions. A major benefit will be the reduction in interest charges that accrue to the Commonwealth and its municipalities when decisions are made in favor of the taxpayer.

Budget Recommendations

The amount recommended for Fiscal Year 1998 will enable the Board to provide the same level of services as in Fiscal Year 1997.

Budgetary Direct Appropriations

APPELLATE TAX BOARD
1310-1000	For the appellate tax board	1,424,916

Trust and Other Spending

1310-2001

APPELLATE TAX BOARD TRANSCRIPT DEPOSITS

75,000