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. Ellen E. Hoffman, President of the Tax Commission and the Tax Appeals Tribunal, has been designated as the Director of OATA. 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.
Local Law 40 of 2011 requires agencies to post certain memoranda of understanding and similar agreements (“MOUs”) entered into among governmental agencies. The Office of Administrative Tax Appeals has not identified any covered MOUs or similar agreements to date. Please check back for future updates.