Appellate Tax Board

Click here for a list of filing forms, including a Petition to initiate an appeal.  A filing fee must accompany forms filed at the Appellate Tax Board. Click  here 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 to suit their appeals.

 

NOTICE REGARDING CHANGES TO THE SMALL-CLAIMS PROCEDURE

Please note that recent legislative amendments to G.L. c. 58A, § 7B have altered the practice of hearing small-claims appeals before the Appellate Tax Board ("Board").   Petitions filed before the Board for disputed tax liabilities (not including interest, penalties or other additions to tax) that do not exceed $25,000 per taxable year or transaction will now automatically be governed by the small-claims procedure, unless the taxpayer affirmatively requests that the case be heard under the formal procedure provided in G.L. c. 58A, § 7.  Within five (5) business days of the Board’s receipt of a petition for a taxable year or transaction disputing a tax liability in the amount of $25,000 or less, the clerk of the Board will contact the parties to schedule a hearing and, if one has not yet been filed, will obtain from the taxpayer a waiver of the right to appeal the case that is filed under the small-claims procedure.  The taxpayer may, at that time, affirmatively request that the case be heard under the formal procedure.  The Board may also remove the case to the formal procedure, either on its own motion or on the motion of a party.

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.

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.

Please note that these rules include changes to the Small Claims Procedure resulting from recent amendment of M.G.L. c. 58A, sec. 7B.   

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.

This link provides access to certain unpublished Decisions and Orders of the Appellate Tax Board.