Code of Massachusetts Regulations 831 CMR - APPELLATE TAX BOARD
Here’s an enhanced breakdown of 831 CMR – Appellate Tax Board (ATB) — the rules governing its practice and procedure:
📘 What is 831 CMR?
It codifies the Appellate Tax Board’s rules of practice and procedure under the authority of M.G.L. c. 58A, § 8. These regulations set out how tax appeals are filed, handled, and determined by the ATB (mass.gov).
Effective as of January 5, 2024, via Mass Register issues 1512 & 1514 (law.cornell.edu).
🗂️ Structure & Key Sections (Title 831 CMR 1.00)
§ 1.01 – Authority, Scope, Definitions
§ 1.02 – Appearance & Representation
§ 1.03 – Form of Documents – paper size, legibility, signature, service rules (mass.gov, regulations.justia.com).
§ 1.04–.06 – Jurisdiction & Formal Petitions
§ 1.07–.08 – Informal Procedure – waivers, requirements for appeals below $20K (mass.gov).
§ 1.09 – Transfer from Informal to Formal
§ 1.10 – Small Claims Procedure – criteria for tax disputes ≤ $25K, simplified process, waiver of appeal rights (mass.gov).
§ 1.11 – Postmark Rules for timely filing via mail or alternative carriers (mass.gov).
§ 1.12 – Docketing
§ 1.13–.16 – Pleadings & Motions – deadlines, service, certifications (mass.gov, regulations.justia.com).
§ 1.17 – Summary Judgment – eligibility and procedure (law.cornell.edu).
§ 1.18 – Mediation
§ 1.19–.23 – Status Conferences, Discovery, Pre-Hearing Prep
§ 1.22 – Stipulations – parties should agree on uncontested facts (law.cornell.edu, mass.gov).
§ 1.24 – Inactive Appeals – exact timelines for dismissal (mass.gov).
§ 1.25 – Hearing Conduct – evidence rules, formality levels.
§ 1.26 – Subpoenas
§ 1.27 – Evidence Presentation
§ 1.29 – Recording & Transcription
§ 1.30–.31 – Submission Without Hearing & Briefs
§ 1.32 – Single-Member Decisions – conditions based on property value (mass.gov).
§ 1.33 – Abatement Calculations
§ 1.34 – Findings & Reports – requests due within 10 days.
§ 1.35 – Appeals from ATB Decisions – MRAP-based process.
🛠️ Key Highlights
Small Claims & Informal Tracks
Appeals under $25,000 follow a streamlined small-claims route, with waivers of formal procedures and appeals (mass.gov).
Informal procedure offers reduced formality but still allows full hearing.
Summary Judgment
Either party may move for summary judgment ≥30 days before hearing; the non-mover has 21 days to respond. Granted when no genuine dispute exists (law.cornell.edu, law.cornell.edu).
Postmark Rule
Filings are considered timely if mailed by USPS or recognized private services before deadline, per substantiation marks .
Stipulations
Encourage agreement on undisputed facts; written stipulations must be filed ≥7 days before hearing .
Single-Member Decisions
Allowed for appeals under certain value thresholds (e.g. ≤ $500K formally or ≤ $1M informally) .
📚 Where to Find & Purchase
Mass.gov provides a PDF of 831 CMR 1.00 (mass.gov).
The Massachusetts Secretary of the Commonwealth’s State Bookstore sells printed/digital copies (~$1.75) (sec.state.ma.us).
✅ Why It Matters
These rules structure how taxpayers (individuals or businesses) and assessors appeal tax assessments — from filing formats and deadlines to evidence, hearings, decision-making, and appeals.
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