Massachusetts Appellate Tax Board

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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 taxes, the bank excise tax, the corporate excise tax, and others.