Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.18 - Mediation

(1) The Board's Mediation Program is established under the authority of M.G.L. c. 58A, § 8A to "employ alternative dispute resolution techniques including, without limitation, mediation and arbitration." Mediation affords parties the opportunity to meet confidentially with Board mediators to facilitate the expeditious and informal resolution of appeals.

(2) One or more attorneys in the Board's legal department will serve as Board mediators. To ensure that the parties will receive a full and impartial hearing if cases are not resolved at mediation, Members do not serve as mediators and there are no discussions between Board mediators and Members regarding issues discussed at mediation conferences.

(3) Either party may request mediation. In accordance with M.G.L. c. 58A, § 8A, both parties must agree to mediation. If the Board determines that a case is appropriate for mediation, it will contact the parties to schedule a date and time for the mediation conference. If the Board determines that the case is not appropriate for mediation, the parties will be notified that the case will be scheduled for a hearing on the merits of the appeal.

(4) The Board's jurisdiction over an appeal must be established prior to commencement of a mediation conference and Board mediators will require the Assessors or the Commissioner to provide documentation to confirm jurisdiction.

(5) While no formal presentation of evidence or testimony is expected at the mediation conference, Board mediators may request that each party provide a position statement to the Board mediators and the opposing party no later than one week before the date of the mediation conference. Any such documentation will be kept confidential and will not form a part of the Board's case file.

(6) Board mediators may, in their discretion, hold the mediation conference at the Board's offices or by video conference.

(7) During the mediation conference, Board mediators will facilitate discussions between the parties but will not impose a resolution. Recommendations offered by Board mediators are not binding on either party. Any discussions held during the mediation conference will be treated as confidential by Board mediators and will not be shared with any other persons outside the mediation conference.

(8) If a resolution is achieved at the mediation conference, the parties are responsible for negotiating and executing the terms of any settlement documents and for filing an appropriate withdrawal of the appeal with the Board.

(9) Appeals not resolved through the mediation process will proceed to a hearing on the merits that will be presided over by a Member who will have no knowledge of any discussions held in the mediation conference.