Commission Decisions

Private Letter Rulings (PLRs)
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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 [email protected].

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Recently Redacted Commission Decisions

These decisions were redacted more recently. For older decisions, search by year.
NumberDecision DateTax TypeTax YearPosted Date
21-08232022-09-13Sep 13, 2022Property tax20202023-03-14Mar 14, 2023
21-08382022-09-27Sep 27, 2022Property tax20202023-03-14Mar 14, 2023
21-19222022-10-04Oct 4, 2022Property tax20212023-03-14Mar 14, 2023
22-03392022-11-08Nov 8, 2022Individual income tax20182023-03-14Mar 14, 2023
22-08442022-11-22Nov 22, 2022Property tax20222023-09-14Sep 14, 2023
22-10462022-11-22Nov 22, 2022Property tax / locally assessed20212023-03-14Mar 14, 2023
22-12242022-11-08Nov 8, 2022Property tax20222023-09-14Sep 14, 2023
22-15722022-11-01Nov 1, 2022Property tax / locally assessed20222023-03-14Mar 14, 2023
22-17432023-01-10Jan 10, 2023Property tax / locally assessed20212023-03-14Mar 14, 2023
22-17692023-01-17Jan 17, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
22-18682023-01-10Jan 10, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
22-19502023-02-07Feb 7, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
22-19622023-01-31Jan 31, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
21-19212022-11-22Nov 22, 2022Property tax2020 - 20212023-03-29Mar 29, 2023
19-1284 & 20-09912020-06-26Jun 26, 2020Property tax exemption / locally assessed2019 - 20202023-09-14Sep 14, 2023
22-19752023-02-07Feb 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
22-14302023-02-07Feb 7, 2023Individual income tax2015 - 20182023-04-28Apr 28, 2023
22-19652023-03-07Mar 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
22-19702023-02-07Feb 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
23-01242023-03-16Mar 16, 2023Property tax20222023-04-28Apr 28, 2023
21-12972023-03-21Mar 21, 2023Individual income tax2015 - 20182023-04-28Apr 28, 2023
23-01592023-04-07Apr 7, 2023Property tax exemption / locally assessed2005 - 20212023-04-28Apr 28, 2023
22-19682023-02-07Feb 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
22-17042023-02-28Feb 28, 2023Individual income tax20182023-04-28Apr 28, 2023
20-20252023-02-21Feb 21, 2023Property tax20202023-04-28Apr 28, 2023
22-20552023-03-14Mar 14, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
20-07072023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07092023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07102023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07112023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07122023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07132023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07142023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07152023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07162023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07172023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07182023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
21-14782023-05-05May 5, 2023Individual income tax2013 - 20142023-06-20Jun 20, 2023
22-09232023-03-30Mar 30, 2023Property tax20212023-06-20Jun 20, 2023
22-15642023-04-11Apr 11, 2023Circuit breaker tax relief20222023-06-20Jun 20, 2023
22-16252023-04-04Apr 4, 2023Property tax / locally assessed20222023-06-20Jun 20, 2023
22-16962023-04-11Apr 11, 2023Property tax20222023-06-20Jun 20, 2023
22-19252023-04-18Apr 18, 2023Property tax20222023-06-20Jun 20, 2023
22-19732023-03-30Mar 30, 2023Property tax20222023-06-20Jun 20, 2023
23-01922023-04-18Apr 18, 2023Property tax / locally assessed20222023-06-20Jun 20, 2023
23-04102023-04-25Apr 25, 2023Property tax / locally assessed20222023-06-20Jun 20, 2023
22-12072022-12-06Dec 6, 2022Individual income tax20182023-07-07Jul 7, 2023
22-18962023-02-14Feb 14, 2023Property tax / locally assessed20222023-07-07Jul 7, 2023
11-01002012-02-15Feb 15, 2012Sales and Use Tax2007 - 20102023-07-18Jul 18, 2023
22-09492023-06-15Jun 15, 2023Property tax20212023-07-18Jul 18, 2023
22-18482023-07-11Jul 11, 2023Property tax / locally assessed20222023-09-12Sep 12, 2023
22-15812023-06-27Jun 27, 2023Property tax20222023-09-12Sep 12, 2023
21-16492023-07-11Jul 11, 2023Sales and Use Tax20212023-09-12Sep 12, 2023
21-10782023-07-11Jul 11, 2023Property tax20202023-09-12Sep 12, 2023
20-05982023-07-18Jul 18, 2023Income tax2012 - 20132023-09-12Sep 12, 2023
19-03692021-01-29Jan 29, 2021Income tax20102023-09-12Sep 12, 2023
23-04082023-04-27Apr 27, 2023Property tax / locally assessed20222023-09-29Sep 29, 2023
22-15552023-07-18Jul 18, 2023Income tax20192023-09-29Sep 29, 2023
22-0067 & 22-06382023-02-21Feb 21, 2023Income tax2018 - 20192023-09-29Sep 29, 2023
23-00312023-08-29Aug 29, 2023Property tax20222023-10-12Oct 12, 2023
21-18782023-08-29Aug 29, 2023Property tax20212023-10-12Oct 12, 2023
23-00482023-09-07Sep 7, 2023Circuit breaker tax relief20222023-10-23Oct 23, 2023
14-16352015-03-30Mar 30, 2015Circuit breaker tax abatement20142023-10-23Oct 23, 2023
18-04842020-02-21Feb 21, 2020Income tax2014 - 20152023-11-09Nov 9, 2023
22-18042023-09-26Sep 26, 2023Property tax20222023-11-09Nov 9, 2023
23-02312023-09-26Sep 26, 2023Indigent abatement20222023-11-09Nov 9, 2023
99-0568 & 99-06222001-04-07Apr 7, 2001Centrally assessed19992023-11-09Nov 9, 2023
23-11622023-09-19Sep 19, 2023Centrally assessed20232023-11-09Nov 9, 2023
22-19742023-10-24Oct 24, 2023Property tax20222023-12-06Dec 6, 2023
22-18522023-10-10Oct 10, 2023Individual income tax2019 - 20202023-12-06Dec 6, 2023
21-17012023-07-20Jul 20, 2023Property tax20212023-12-06Dec 6, 2023
22-00782023-08-09Aug 9, 2023Sales and Use Tax2018 - 20212024-01-12Jan 12, 2024
22-09502023-11-21Nov 21, 2023Property tax20212024-01-12Jan 12, 2024
23-13182023-11-21Nov 21, 2023Property tax20232024-01-12Jan 12, 2024
21-17472024-01-16Jan 16, 2024Individual income tax2017 - 20182024-02-20Feb 20, 2024
22-14322023-12-19Dec 19, 2023Individual income tax20192024-02-20Feb 20, 2024
22-17122024-01-09Jan 9, 2024Property tax20222024-02-20Feb 20, 2024
22-17662024-01-09Jan 9, 2024Property tax20222024-02-20Feb 20, 2024
23-06232024-01-09Jan 9, 2024Property tax20222024-02-20Feb 20, 2024
23-13442023-12-28Dec 28, 2023Property tax20232024-02-20Feb 20, 2024
23-13782023-12-28Dec 28, 2023Property tax20232024-02-20Feb 20, 2024
23-14102023-12-19Dec 19, 2023Property tax20232024-02-20Feb 20, 2024
23-14362023-12-19Dec 19, 2023Property tax20232024-02-20Feb 20, 2024
23-14672023-12-28Dec 28, 2023Property tax20232024-02-20Feb 20, 2024
23-14922023-12-28Dec 28, 2023Property tax2022 - 20232024-02-20Feb 20, 2024
23-17692024-02-06Feb 6, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-17572024-02-06Feb 6, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-16902024-02-13Feb 13, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-16042024-01-25Jan 25, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-15912024-01-25Jan 25, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-05732023-11-13Nov 13, 2023Property tax20222024-03-18Mar 18, 2024
22-21092024-02-06Feb 6, 2024Property tax20222024-03-18Mar 18, 2024
22-17562023-02-14Feb 14, 2023Property tax20222024-03-18Mar 18, 2024
23-00562023-11-28Nov 28, 2023SALT20222024-05-20May 20, 2024
21-17202023-03-01Mar 1, 2023Property tax20212024-04-16Apr 16, 2024
22-06072023-03-07Mar 7, 2023Beer Tax2019 - 20212024-04-16Apr 16, 2024
22-14862024-03-12Mar 12, 2024Individual income tax20182024-04-16Apr 16, 2024
23-01382024-02-28Feb 28, 2024Property tax20222024-04-16Apr 16, 2024
23-06992024-02-27Feb 27, 2024Property tax20222024-04-16Apr 16, 2024
21-09332022-08-23Aug 23, 2022Property tax20202024-04-16Apr 16, 2024
24-02592024-03-28Mar 28, 2024Property tax / locally assessed20232024-05-22May 22, 2024
23-17102024-03-21Mar 21, 2024Property tax20232024-05-22May 22, 2024
22-20432024-03-28Mar 28, 2024Individual income tax20192024-05-22May 22, 2024
22-19332024-04-05Apr 5, 2024Property tax20222024-05-22May 22, 2024
22-17242024-03-28Mar 28, 2024Property tax20222024-05-22May 22, 2024
22-11552023-08-29Aug 29, 2023Property tax / locally assessed20212024-05-22May 22, 2024
24-07022024-04-15Apr 15, 2024Property tax / locally assessed20232024-06-18Jun 18, 2024
24-01302024-04-15Apr 15, 2024Property tax / locally assessed20232024-06-18Jun 18, 2024
24-07622024-05-09May 9, 2024Property tax / locally assessed20232024-07-11Jul 11, 2024
24-07332024-05-09May 9, 2024Property tax / locally assessed20232024-07-11Jul 11, 2024
23-05002024-05-09May 9, 2024Property tax20222024-07-11Jul 11, 2024
21-04822024-07-03Jul 3, 2024Property tax and Personal Property20212024-09-18Sep 18, 2024
23-01172024-06-27Jun 27, 2024Property tax20222024-09-18Sep 18, 2024
23-02682024-07-03Jul 3, 2024Property tax20222024-09-18Sep 18, 2024
23-04622024-06-27Jun 27, 2024Property tax20222024-09-18Sep 18, 2024
23-07812024-08-01Aug 1, 2024Property tax/Exclusive use exemption20232024-09-18Sep 18, 2024
23-11872024-07-03Jul 3, 2024Individual income tax2019 and 20202024-09-18Sep 18, 2024
24-07682024-07-23Jul 23, 2024Property tax / locally assessed20232024-09-18Sep 18, 2024
18-23012020-07-28Jul 28, 2020Property tax / locally assessed20182024-10-23Oct 23, 2024
23-14812024-01-16Jan 16, 2024Property tax20232024-10-23Oct 23, 2024
22-07712023-05-04May 4, 2023Individual income tax2018 and 20192024-10-23Oct 23, 2024
23-14452024-09-26Sep 26, 2024Property tax20232024-11-13Nov 13, 2024
23-16282024-11-19Nov 19, 2024Property tax20232025-02-05Feb 5, 2025
24-00802024-03-28Mar 28, 2024Property tax20232025-02-05Feb 5, 2025
24-12492024-06-27Jun 27, 2024Property tax20232025-02-05Feb 5, 2025
24-10642024-10-25Oct 25, 2024Exempt Property20232025-02-05Feb 5, 2025
24-14422024-11-26Nov 26, 2024Sales and Use Tax2020 - 20232025-02-05Feb 5, 2025
24-17792024-12-19Dec 19, 2024Property tax / locally assessed20242025-02-05Feb 5, 2025
23-16282024-11-19Nov 19, 2024Property Tax20232025-04-01Apr 1, 2025
24-00982025-02-19Feb 19, 2025Individual Income Tax20202025-04-01Apr 1, 2025
23-18262025-02-18Feb 18, 2025Property Tax20232025-04-01Apr 1, 2025
24-20992025-02-13Feb 13, 2025Property Tax / locally assessed20242025-04-01Apr 1, 2025
24-00192025-02-04Feb 4, 2025Property Tax20232025-04-01Apr 1, 2025
23-17342025-02-06Feb 6, 2025Property Tax / locally assessed20232025-04-01Apr 1, 2025
24-08692024-05-30May 30, 2024Property Tax / locally assessed20232025-04-01Apr 1, 2025
23-12082025-01-14Jan 14, 2025Corporate Franchise Tax20212025-04-01Apr 1, 2025
23-17602024-02-13Feb 13, 2024Property Tax / locally assessed20232025-04-01Apr 1, 2025
23-17352025-01-14Jan 14, 2025Property Tax / locally assessed20232025-04-08Apr 8, 2025
23-06262023-07-03Jul 3, 2023Motor Vehicle Enforcement Division20222025-04-17Apr 17, 2025
23-14822025-03-04Mar 4, 2025SALT20222025-04-18Apr 18, 2025
20-08232025-04-02Apr 2, 2025Property Tax20192025-05-28May 28, 2025
23-10382025-04-08Apr 8, 2025FAA Exempt Property Tax20222025-05-28May 28, 2025
23-15162025-04-16Apr 16, 2025Circuit Breaker20232025-05-28May 28, 2025
24-08132025-03-17Mar 17, 2025Property Tax20232025-05-28May 28, 2025
21-10852022-02-14Feb 14, 2022Property Tax20212025-05-28May 28, 2025
24-14062025-04-25Apr 25, 2025Property Tax20232025-06-20Jun 20, 2025
22-12742025-05-01May 1, 2025Sales & Use Tax2019 - 20212025-06-20Jun 20, 2025
24-16502025-05-20May 20, 2025Property Tax / FFA Rollback2015-20192025-07-11Jul 11, 2025
23-12902025-05-13May 13, 2025Individual Income Tax20192025-07-11Jul 11, 2025
23-11212025-05-15May 15, 2025Individual Income Tax20192025-07-11Jul 11, 2025
24-13172025-07-08Jul 8, 2025Property Tax20242025-08-12Aug 12, 2025
23-09152024-07-18Jul 18, 2024Property Tax/Locally Assessed20222025-08-12Aug 12, 2025
24-16892025-07-17Jul 17, 2025Audit – Sales & Use Tax20232025-08-25Aug 25, 2025
24-14352025-07-15Jul 15, 2025Refund Request20242025-08-25Aug 25, 2025
24-12472025-07-15Jul 15, 2025Audit – Sales & Use Tax20202025-08-25Aug 25, 2025
23-12902025-03-28Mar 28, 2025Audit – Individual Income Tax20192025-09-10Sep 10, 2025
25-01412025-08-14Aug 14, 2025Property Tax/Locally Assessed20242025-09-18Sep 18, 2025
13-07822015-12-16Dec 16, 2015Property Tax/Locally Assessed2012 - 20132025-10-01Oct 1, 2025
25-00152025-08-26Aug 26, 2025Property Tax20242025-10-01Oct 1, 2025
23-16262025-08-29Aug 29, 2025Low Income Abatement20232025-10-17Oct 17, 2025
21-14802023-07-25Jul 25, 2023Audit – Individual Income Tax20172025-10-17Oct 17, 2025
24-05182025-08-29Aug 29, 2025Property Tax20232025-10-17Oct 17, 2025
20-07612020-11-03Nov 3, 2020Personalized PlateN/A2025-10-17Oct 17, 2025
24-17202025-09-30Sep 30, 2025Individual Income Tax20222025-11-03Nov 3, 2025
23-01042024-07-23Jul 23, 2024Property Tax20222025-12-04Dec 4, 2025
24-20752025-11-13Nov 13, 2025Motor Vehicle20242025-12-30Dec 30, 2025
24-15302025-10-28Oct 28, 2025Audit – Individual Income Tax2020-20232025-12-30Dec 30, 2025
24-21122025-11-05Nov 5, 2025Audit – Sales & Use Tax20232025-12-30Dec 30, 2025
25-14612025-11-20Nov 20, 2025Penalty and Interest Waivers Tobacco Tax2023 and 20242025-12-30Dec 30, 2025
25-02332025-11-14Nov 14, 2025Property Tax Relief20242025-12-30Dec 30, 2025
24-19882025-12-18Dec 18, 2025Low Income Abatement20242026-02-12Feb 12, 2026
25-17292025-11-26Nov 26, 2025Property Tax20242026-02-12Feb 12, 2026
25-17152025-12-31Dec 31, 2025Property Tax20242026-02-17Feb 17, 2026
24-19572026-02-05Feb 5, 2026Personal Property2021-20232026-03-11Mar 11, 2026
25-01522026-02-05Feb 5, 2026Property Tax20242026-03-11Mar 11, 2026
25-07542026-02-13Feb 13, 2026Property Tax20242026-04-27Apr 27, 2026
24-11982026-02-25Feb 25, 2026Property Tax20232026-04-27Apr 27, 2026
24-11482026-02-12Feb 12, 2026Property Tax20232026-04-27Apr 27, 2026
24-12062026-03-10Mar 10, 2026Property Tax20232026-04-28Apr 28, 2026
25-02672026-03-03Mar 3, 2026Property Tax20242026-04-28Apr 28, 2026
25-02682026-03-10Mar 10, 2026Property Tax20242026-04-28Apr 28, 2026
25-14492026-03-03Mar 3, 2026Penalty/Interest20252026-04-28Apr 28, 2026
24-19422026-04-07Apr 7, 2026Sales & Use Tax2021-20242026-05-13May 13, 2026
25-10392026-04-29Apr 29, 2026Audit – Withholding Tax20222026-06-12Jun 12, 2026
24-13492026-04-01Apr 1, 2026Property Tax20232026-06-12Jun 12, 2026
24-21932026-04-21Apr 21, 2026Audit – Sales & Use Tax2021-20232026-06-12Jun 12, 2026
24-19942024-12-12Dec 12, 2024Property Tax20232026-07-15Jul 15, 2026
24-00712026-03-17Mar 17, 2026Audit – Sales & Use Tax2019-20232026-07-31Jul 31, 2026
24-00862026-07-31Jul 31, 2026Audit – Individual Income Tax2020-20212026-09-10Sep 10, 2026
25-13882026-07-31Jul 31, 2026Audit – Sales & Use TaxN/A2026-09-10Sep 10, 2026
25-06662026-07-14Jul 14, 2026Personal Penalty Assessment20242026-09-10Sep 10, 2026
18-17002021-09-01Sep 1, 2021Property Tax (Personal Property) Locally Assessed2016, 20272026-09-10Sep 10, 2026