Office of Administrative Tax Appeals



About OATA

The Office of Administrative Tax Appeals was established by Local Law 57 of 2007 to bring together the agencies that provide fair, independent and efficient appeals of the taxes administered by the City of New York.  The Office consists of the Tax Appeals Tribunal that hears appeals of income and excise tax determinations made by the Department of Finance and the Tax Commission that hears protests regarding property tax assessments.  Each of these administrative tax review agencies has its own website, policies and procedures for protest.

Interagency MOUs

  NYC.gov
The City's official Web site.
 
     
  NYC Tax Appeals Tribunal
For information on tax appeals of City taxes other than real property taxes.
 
     
  NYC Tax Commission
For information on NYC property tax protests.
 
     
  NYC Dept. of Finance
For policies and pronouncements on NYC taxes, and information on Parking violations and the STAR Program.
 
     
  New York State Dept. of Taxation & Finance
For information on New York State and City personal income tax, sales tax, and other New York State taxes.
 
     
  New York State Appeals Tribunal
For information on the New York State Tax Appeals Tribunal.
 
     
  Internal Revenue Service
For information on federal tax matters.