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 remainder are appeals of Department of Revenue decisions regarding income, sales, corporate excise, estate, or other state taxes. The Board also hears appeals from cities and towns regarding the Commissioner of Revenue's certification of their municipality's overall property value.

The Board is dedicated to providing taxpayers and taxing authorities with resolutions of their disputes in a timely way without sacrificing the legal precision and thoroughness of the Board's decisions. A major benefit is 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 1999 will enable the Board to provide the same level of services as in Fiscal Year 1998.

Budgetary Direct Appropriations

APPELLATE TAX BOARD
1310-1000	For the operation of the appellate tax board	1,731,025

Trust and Other Spending

1310-2001

APPELLATE TAX BOARD TRANSCRIPT DEPOSITS

74,866