Commission Decisions

General Information

General Information

Reading Commission decisions can increase taxpayers’ and practitioners’ understanding and application of tax law when preparing for a hearing before the Commission. Confidential information is redacted from decisions in accordance with confidentiality laws. If you are able to identify a person, entity or subject property when reading a redacted commission decision, please notify the Tax Commission immediately at

Some commission decisions involve new law or case law, new issues or general guidance from the Commission. These decisions have been issued over several years and are categorized as “Guiding Decisions.”


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Search for Decisions

Search for Commission Decisions

This will search the title, subject, or content of all Commission decisions going back to 1984.

Important: Decisions might not appear in this search engine immediately after they’re posted because Google only indexes our site once every few days or weeks.

Search Tip: The decision numbers might be listed in one of two ways—with a 4-digit number or without. You might have to search using both formats to find the decision you need. For example, if 17-268 returns nothing, then search for 17-0268 (zero-fill the number portion to make it 4-digits) or vice versa.

Recently Redacted Decisions

Recently Redacted Commission Decisions

These decisions were redacted in the last few months. For older decisions, use the Search for Decisions tab above.

NumberDecision Date (sort)Decision DateTax TypeTax YearCountyGuidingPosted Date (sort)Posted Date
20-00622020-06-23Jun 23, 2020Locally assessed property20192020-06-23Jun 23, 2020
09-22112011-11-17Nov 17, 2011Locally assessed property20082020-06-16Jun 16, 2020
18-18412020-01-13Jan 13, 2020Income tax2015 – 20162020-05-21May 21, 2020
17-12782019-04-18Apr 18, 2019Sales and use tax2014 – 20172020-03-01Mar 1, 2020
17-02372017-09-18Sep 18, 2017Income tax2013 – 20142020-02-26Feb 26, 2020
17-16242019-11-14Nov 14, 2019Income tax20142020-02-06Feb 6, 2020
18-22892020-02-03Feb 3, 2020Locally assessed property20182020-02-04Feb 4, 2020
18-21702019-10-30Oct 30, 2019Withholding tax20172020-01-13Jan 13, 2020
18-16532019-10-25Oct 25, 2019Income tax20152020-01-13Jan 13, 2020
19-11082019-09-03Sep 3, 2019Property tax20182019-12-11Dec 11, 2019
18-17172019-09-20Sep 20, 2019Income tax20152019-12-11Dec 11, 2019
18-05532019-09-12Sep 12, 2019Property tax20172019-12-11Dec 11, 2019
18-00952019-08-19Aug 19, 2019Sales and use tax2015 – 20172019-12-11Dec 11, 2019
18-00482019-07-09Jul 9, 2019Income tax20142019-12-11Dec 11, 2019
13-08782014-04-04Apr 4, 2014Property tax20122019-11-07Nov 7, 2019