Massachusetts Appellate Tax Board
Encyclopedia
The Massachusetts Appellate Tax Board (ATB) is a quasi-judicial agency within the Commonwealth of Massachusetts' Office of the Governor. Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions." G.L. c. 58A, 1. The ATB hears and decides cases on appeal from any state or local taxing authority.
The ATB was established by the General Court
in 1929 to relieve the Superior Court
of the large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the entire system of revenue production for the Commonwealth.
Ninety percent of the petitions filed at the Board are appeals of local property taxes. The remaining cases are appeals by taxpayers regarding all state taxes, including the income tax
, sales
and use tax
es, the bank excise tax, the corporate excise tax, and others.
COMMISSIONERS
TEMPORARY MEMBER
The ATB was established by the General Court
Massachusetts General Court
The Massachusetts General Court is the state legislature of the Commonwealth of Massachusetts. The name "General Court" is a hold-over from the Colonial Era, when this body also sat in judgment of judicial appeals cases...
in 1929 to relieve the Superior Court
Massachusetts Superior Court
The Massachusetts Superior Court has original jurisdiction in civil actions over $25,000, and in matters where equitable relief is sought. It also has original jurisdiction in actions involving labor disputes where injunctive relief is sought, and has exclusive authority to convene medical...
of the large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the entire system of revenue production for the Commonwealth.
Ninety percent of the petitions filed at the Board are appeals of local property taxes. The remaining cases are appeals by taxpayers regarding all state taxes, including the income tax
State income tax
State and local income taxes are imposed in addition to Federal income tax. State income tax is allowed as a deduction in computing Federal income tax, subject to limitations for individuals. Some localities impose an income tax, often based on state income tax calculations. Forty-three states...
, sales
Sales taxes in the United States
There is no federal sales or use tax in the United States. 45 states and the District of Columbia impose sales and use taxes on the retail sale, lease and rental of many goods, as well as some services. Many cities, counties, transit authorities and special purpose districts impose additional local...
and use tax
Use tax
A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise "tax free" tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state , regardless of where the purchase took place...
es, the bank excise tax, the corporate excise tax, and others.
ATB Membership
CHAIR- Thomas W. Hammond, Jr.
COMMISSIONERS
- Frank J. Scharaffa
- Nancy T. Egan
- James D. Rose
- Richard G. Chmielinski
- Thomas J. Mulhern
TEMPORARY MEMBER
- Nancy T. Egan
Headquarters
Government Center- 100 Cambridge Street, Suite 200
- Boston, MA 02114
- phone: (617)727-3100
- fax: (617)727-6234