A senior can file appeal with which body challenging disallowance?

• A. County Tax Board
• B. State Tax Court
• C. Municipal Council
• D. Board Of Supervisors

Answer: (A)

Disputes over local tax decisions, like a disallowance of a senior exemption, are typically heard first by the County Tax Board. This body specializes in reviewing local tax assessments and exemptions, providing a straightforward, nearby forum where a senior can challenge the ruling and present supporting facts. The process is designed for taxpayers to obtain relief without jumping straight to a higher court or a distant governing body.

The State Tax Court deals with state-level taxes, not local exemptions or assessments, so it isn’t the typical avenue for challenging a local disallowance. Municipal Councils and Boards of Supervisors are legislative bodies and generally do not adjudicate individual tax appeal petitions. They may set policy or approve budgets, but individual tax disputes are handled through the tax-appeals structure, starting with the County Tax Board.