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
18-07932019-02-22Feb 22, 2019Income tax2014n/aNo2019-04-09Apr 9, 2019
18-18162018-12-07Dec 7, 2018Motor Vehicle Dealer Violationn/an/aYes2019-03-25Mar 25, 2019
18-06572018-01-12Jan 12, 2018Property tax2016RuralYes2019-03-25Mar 25, 2019
18-17022018-11-05Nov 5, 2018Property tax2018RuralYes2019-03-25Mar 25, 2019
17-20412018-12-06Dec 6, 2018Income tax2014n/aYes2019-03-25Mar 25, 2019
17-20122018-12-07Dec 7, 2018Locally assessed property2014 – 2016RuralYes2019-03-25Mar 25, 2019
17-20002018-12-07Dec 7, 2018Income tax2011 – 2016n/aYes2019-03-25Mar 25, 2019
17-18422018-12-12Dec 12, 2018Income tax2010n/aYes2019-03-25Mar 25, 2019
15-09582018-05-23May 23, 2018Centrally assessed property2015n/aNo2019-03-19Mar 19, 2019
16-17462018-02-05Feb 5, 2018Property tax2016RuralYes2019-03-05Mar 5, 2019
17-00092018-08-14Aug 14, 2018Property tax2016RuralYes2019-03-05Mar 5, 2019
17-07382018-07-23Jul 23, 2018Income tax2016n/aYes2019-03-05Mar 5, 2019
17-0791 & 17-11342018-10-09Oct 9, 2018Income tax2010 – 2011, 2013n/aYes2019-03-05Mar 5, 2019
17-08322018-10-31Oct 31, 2018Income tax2013 – 2015n/aYes2019-03-05Mar 5, 2019
17-15712018-08-09Aug 9, 2018Property tax2017RuralYes2019-03-05Mar 5, 2019
18-10532018-07-12Jul 12, 2018Sales & Usen/an/aYes2019-03-05Mar 5, 2019
17-20042018-11-21Nov 21, 2018Income tax2014 – 2015n/aYes2019-03-05Mar 5, 2019
18-00672018-10-26Oct 26, 2018Income tax2012 – 2015n/aYes2019-03-05Mar 5, 2019
18-15992018-12-18Dec 18, 2018Income tax2016n/aYes2019-03-05Mar 5, 2019
17-18082018-07-12Jul 12, 2018Property tax2017RuralYes2019-03-05Mar 5, 2019
17-12062017-10-10Oct 10, 2017Income tax2014n/aNo2019-02-13Feb 13, 2019
15-17952017-08-09Aug 9, 2017Sales & Use2012 – 2015n/aYes2019-01-02Jan 2, 2019