Massachusetts Appellate Tax Board A Resource for Commercial, Industrial and Large Residential Property Tax Appeals
What Is The Massachusetts Appellate Tax Board?
When a local Board of Assessors denies an abatement application, the property owner may appeal that decision to the Massachusetts Appellate Tax Board. The "ATB" is a state administrative agency in Boston which, among other duties, oversees local assessors' decisions as to abatement applications. It provides a relatively inexpensive and efficient administrative process for resolving property tax disputes in the Commonwealth of MA. (New Hampshire has a similar Board called the NH Board of Tax and Land Appeals) Owners in Massachusetts generally have a ninety day window from the date that an application is denied in which to file an appeal with the ATB. An appeal to the ATB provides two key benefits to property owners whose abatement applications are denied: First, an appeal to the ATB keeps the matter alive, since the owner's rights expire unless such an appeal is taken in a timely fashion. Second, an appeal provides the property owner with a right to a hearing on the merits before the ATB, should the parties be unable to resolve the matter through negotiation.
Experience and Knowledge Count
Cases which require an appeal to the Appellate Tax Board should be handled by a competent attorney familiar with the ATB's procedures and also with Massachusetts property tax issues. Finding such an attorney can be difficult since "ad valorem" law is not a common practice specialty among many attorneys. Robert J. Gaines is a licensed attorney who specializes in ad valorem law. He practices before the Massachusetts Appellate Tax Board on a regular basis, and has been doing so since 1989. His background and knowledge of property valuation, as well as his extensive experience litigating property tax appeals before the Board, means that he has all the tools necessary to represent your interests well at the Appellate Tax Board.
Personal Attention To Your Appeal
Attorney Gaines personally evaluates, prepares and follows through on all Massachusetts Appellate Tax Board appeals handled by his office. In addition, he coordinates the preparation of the appraisal, when necessary, and works with the appraiser to prepare his or her testimony in support of the appeal. Many Appellate Tax Board appeals eventually result in negotiated settlements. Attorney Gaines has successfully negotiated or litigated over four thousand commercial, industrial and large residential property tax abatements in Massachusetts and New Hampshire, and can evaluate prospective appeal or any offer of settlement being recommended by the assessor. In the event that a settlement cannot be reached, Attorney Gaines has the knowledge and experience to represent you at the hearing before the Appellate Tax Board, present your case through an appraiser, and complete the appeal process.
You can contact Attorney Gaines about whether your case