Massachusetts Appellate Tax Board

The Massachusetts Appellate Tax Board (ATB) is an independent state agency that resolves disputes between taxpayers and the Massachusetts Department of Revenue regarding state and local taxes. It reviews cases involving property, income, sales, and excise taxes, providing a formal setting for taxpayers to challenge tax assessments or decisions. The ATB conducts hearings, evaluates evidence, and issues binding rulings based on law and facts. Its goal is to ensure fair and accurate tax treatment, offering an accessible legal process outside of traditional courts for resolving tax disputes efficiently.