Frequently Asked Questions
1. What is the purpose of the Board of Tax Appeals?
The Board of Tax Appeals is a quasi-judicial state agency independent of the Department of Revenue that was created by the Mississippi Legislature to hear administrative appeals from orders of the Board of Review of the Department of Revenue and other specific acts of the Department.
2. I have a question about my state taxes, who do I call?
Please call the Mississippi Department of Revenue at 601-923-7700. If your question is about your tax refund, please call the Mississippi Department of Revenue's individual refund line at 601-923-7801 or 601-923-7089 for Individual income questions. You can also check online at the MS Department of Revenue website.
3. Is there a certain form I need to complete in order to file an appeal?
Yes, you must use the Notice of Appeal or Objection form on this website under Forms.
4. Does the Board of Tax Appeals have a Power of Attorney form?
Yes, the Power of Attorney form can be found on this website under Forms.
5. Where do I send my appeal request?
You can file your appeal in person, by mail or electronically. Appeals may be mailed or hand delivered to:
501 N. West Street, Suite 601
Jackson, MS 39201
Appeals may be filed electronically as follows:
OR via ExecutiveDirector@bta.ms.gov
You must mail or hand deliver an original and three copies of your appeal even if you file electronically.
6. What information do I need to include in my appeal request?
The Notice of Appeal or Objection form is to be filled out completely and properly executed, and a copy of the action from which the appeal is being taken or to which the objection is being made is to be attached to the form. In addition to those documents that are required to be attached to the form, the appellant may include any other document to support his appeal or objection.
7. What if I don't file a timely appeal request?
The time periods in which written appeals or objections have to be filed with the Executive Director are set out by statute and vary from 15 to 60 days depending on the type of administrative appeal involved. Failure to file your appeal or objection within the appropriate time period will result in the order, decision, action or ad valorem assessment at issue becoming final.
8. What if I don't attend a hearing after I have been advised of the date my appeal will be heard?
Failure of an appellant and his designated representative, if any, to appear at a scheduled hearing before the board on his administrative appeal will constitute an involuntary withdrawal. At the point in time when an administrative appeal is withdrawn, whether voluntarily or involuntarily, the action from which the administrative appeal was made will become final. If the action from which the appeal was taken was amended while on appeal, the amended action will become final.
9. If I'm not satisfied with the decision made by the Board of Tax Appeals in my appeal, what can I do?
The appellant and/or the Department of Revenue may appeal the decision of the Board of Tax Appeals to court (chancery or circuit depending on the statute under which you are appealing). The time period for appealing from an order of the Board of Tax Appeals to court varies from 30 to 60 days depending on the type of administrative appeal involved. In addition to timely filing an appeal with the appropriate court, you may also be required to perform other acts prior to filing your appeal such as posting bond, paying the uncontested portion of a tax, paying the tax under protest in lieu of posting a bond, or paying the estimate of the cost of preparing the record made before the board.
10. What if I don't file a timely appeal from the Board of Tax Appeals to court?
If the time period for appealing the board's decision to court has expired without a timely and appropriate appeal being filed in court and the order hasn't been withdrawn by the board, the decision of the board will become final.
11. What if I have a conflict after I have been assigned a hearing date?
If there is a conflict with the date and time, you must mail or fax a written request for a continuance of the hearing within 10 days of receipt of the hearing notice. Requests for continuances made after this 10 day period but more than 7 days before the hearing date will only be granted if good cause is shown. Requests made within 7 days of the hearing date will only be made in the case of an emergency. Failure of the appellant or his designated representative to attend a hearing or to submit the appellant's position in writing or by electronic transmission by a date specified by the board or by the hearing date, if no date is specified by the board, shall constitute withdrawal of the appeal.