Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions".
[1] The Massachusetts ATB hears and decides cases on appeal from state and local taxing authorities.
It was established by the Massachusetts General Court in 1929 to relieve the Superior Court of its large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal.
Ninety percent of the petitions filed at the ATB are appeals of local property taxes.
The court sits at the Government Center in Boston, Massachusetts.