Audit of the Appellate Tax Board (ATB)

This is a state performance audit of the Massachusetts Appellate Tax Board covering July 1, 2017 through December 31, 2019.

“This report details the audit objectives, scope, methodology, findings, and recommendations for the audit period, July 1, 2017 through December 31, 2019.”

Auditors checked how long closed tax appeal cases took and whether the board filed required annual reports with lawmakers.

“In this performance audit, we examined the cycle time of closed appeals, as well as ATB’s compliance with Section 4 of Chapter 58A of the General Laws, which requires ATB to file annual reports with the Legislature.”

Lawmakers need this information to understand what the board is doing and decide its funding needs.

“As a result, the Legislature did not have the information necessary to adequately review and assess ATB’s activities when determining the agency’s funding needs.”

If you dispute certain state or local taxes, this board is one place where you may appeal, and it was meant to be cheaper and faster than court.

“It was established to relieve the Superior Court of the large volume of tax appeals and provide taxpayers with a less expensive and more expedient means of appeal.”

The board missed its fiscal year 2018 annual report and its fiscal year 2019 report left out required details.

“The Appellate Tax Board (ATB) did not submit an annual report for fiscal year 2018 to the Legislature.”

The auditor recommended that the board file complete annual reports every year.

“ATB should file reports containing all of the required elements annually with the Legislature.”

The report found the board’s mediation program seemed to close some cases faster, but only a small share of cases used it.

“During our audit, we determined that the Appellate Tax Board’s (ATB’s) use of mediation to resolve appeals has had a positive impact on how quickly certain appeals are closed.”

An abatement appeal is basically a taxpayer asking to reduce or cancel a tax or bill that a taxing authority refused to reduce.

“ATB’s purpose is to hear taxpayer (appellant) appeals for abatements of property taxes, personal taxes, water bills, and motor vehicle excise taxes that have been denied by local boards of assessors (appellees).”