Massachusetts Appellate Tax Board – Boston, MA

Massachusetts Appellate Tax Board (ATB)

Tax Dispute Resolution

The Massachusetts Appellate Tax Board (ATB), located at 100 Cambridge Street in Boston, is a quasi-judicial state agency dedicated to hearing and deciding state and local tax appeals. Established in 1930 (originally as the Board of Tax Appeals), the ATB operates independently of the Department of Revenue to ensure impartial adjudication. It serves as an alternative to the traditional court system for taxpayers who wish to contest tax assessments, including property taxes, income tax, corporate excise, and sales/use tax. The Board handles appeals from decisions made by local boards of assessors and the Commissioner of Revenue.

The Appeals Process

The ATB conducts hearings that range from formal proceedings, which adhere to strict rules of evidence and practice, to more informal small claims procedures for residential property disputes. Taxpayers, or their legal representatives, file petitions with the Board to initiate cases. The agency is critical for maintaining fairness in the Commonwealth’s tax administration, providing a forum where citizens can seek abatement when they believe they have been overtaxed or improperly assessed. Decisions made by the ATB can be appealed to the Massachusetts Appeals Court.

Facility and Access

The Board is housed in the Saltonstall Building within the government center complex. Visitors must undergo security screening to access the facility. The Clerk’s Office is the primary point of contact for filing documents, paying filing fees, and checking the status of pending cases. While the Board encourages settlement between parties, it stands ready to issue binding decisions based on the law and facts presented during hearings.

• Real Estate: Adjudication of property tax values.
• State Tax: Income and sales tax appeals.
• Independence: Separate from tax-collecting agencies.

By providing a specialized venue for tax matters, the ATB ensures that tax disputes are resolved with expertise and efficiency.