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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.

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