In Massachusetts , only the Appellate Tax Board hears property-tax appeals. The board is the final arbiter of fact and only questions of law may be appealed from a board decision.
Most property tax appeals hinge on the question of fair-market value, which is usually a question of fact. Therefore, in appeals, the board is extremely powerful. If, during the trial, a witness testifies to a material question of fact, the taxpayer is entitled to have the board commissioner who heard the case participate in deciding the case.
However, it is not required that the commissioner who hears and decides the case be the commissioner who writes the report explaining how the decision was made. This can happen particularly when a commissioner becomes unavailable because of resignation, retirement, illness or death.
David G. Saliba
Saliba & Saliba
davidg@attyssaliba.com
American Property Tax Counsel (APTC)
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