Which body handles appeals challenging disallowance by seniors?

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

Answer: (A)

When a senior exemption on local property tax is denied, the next step is an administrative appeal at the local level. The county tax board is the body designated to review and rule on these local tax disputes. It serves as the appropriate forum to present evidence and arguments about eligibility for the senior exemption, apply the correct rules, and determine whether the exemption should be granted or the denial upheld. This process sits between the assessor’s decision and any higher-level appeals, making it the natural first avenue for challenging a disallowance.

State tax court handles disputes involving state taxes rather than local property taxes, so it isn’t the usual forum for a local senior exemption issue. Municipal councils or boards of supervisors are governing bodies that set policies and make ordinances; they don’t typically serve as the adjudicatory body for individual tax exemptions after denial.