The Board of Tax Appeals provides an independent, impartial and neutral forum for hearing and resolving disputes on tax issues in a timely, cost-effective alternative to the court system. In order to ensure impartial decision making, the Board is organized under the Public Protection Cabinet and is completely independent of any of the taxing authorities that may appear before the Board.
In accordance with Supreme Court Rule 3.020, if the appealing party is a corporation, trust, estate, partnership, joint venture, LLC, or any other artificial legal entity, the entity must be represented by an attorney on all matters before the Board, including the filing of the petition of the appeal. If the petition of appeal is filed by a non-attorney representative for the legal entity, the appeal may be dismissed.
Frequently Asked Questions regarding Tax Appeals
Instructions for Filing an Appeal to the Board of Tax Appeals