Tax Appeals Tribunal
The New York City Tax Appeals Tribunal ("The Tribunal") is an independent agency created by the New York City Charter. The Tribunal has the responsibility of providing a fair, impartial, efficient, and knowledgeable forum in which to resolve disputes between taxpayers and Finance.
The Tribunal consists of two divisions:
- An Appeals Division - Consists of three Commissioners who are appointed by the Mayor. The Mayor designates one of the three Commissioners as President of the Tribunal.
- An Administrative Law Judge Division - Consists of a Chief Administrative Law Judge and other Administrative Law Judges who hear cases and render Determinations.
Requirements
The taxpayer files a Petition for Hearing and serves a copy on the Corporation Counsel of the City of New York, Tax & Bankruptcy Division.
At the Tribunal Hearing held before an Administrative Law Judge, both the taxpayer or the taxpayer’s representative and Finance’s representative have an opportunity to submit documents into evidence and to call witnesses.
See Tax Appeals Tribunal Website for Rules of Practice and Procedure; Forms; and Decisions, Determinations and Orders.
Outcomes
- After the case is heard, the Administrative Law Judge issues a determination.
- Should either party disagree with the determination, it may appeal the determination to the Commissioners of the Tribunal. The Commissioners will review the record of hearing and issue a decision.
- If the taxpayer disagrees with the Commissioners’ decision, the taxpayer can appeal the decision to the Appellate Division, First Department of the New York State Supreme Court. The City cannot do so.
