The New York City Tax Appeals Tribunal (the "Tribunal") is an independent agency created by the New York City Charter. The Tribunal is a fair, impartial, efficient and knowledgeable forum in which disputes between taxpayers and the New York City Department of Finance ("DOF") involving taxes administered by the City of New York other than the New York City Real Property Tax are resolved.
The Tribunal consists of two divisions: an Administrative Law Judge Division and an Appeals Division. The Appeals Division consists of three Commissioners appointed by the Mayor who review Administrative Law Judge Determinations upon the filing of exceptions by a taxpayer and/or the Commissioner of Finance. One of the three Commissioners of the Appeals Division is designated as President of the Tribunal by the Mayor and serves as such during his or her term. The Administrative Law Judge Division consists of a Chief Administrative Law Judge and other Administrative Law Judges who conduct formal hearings and render Determinations. The Administrative Law Judges also serve as Presiding Officers for small claims hearings in the Small Claims Unit of the Administrative Law Judge Division. Administrative Law Judges are appointed by the President of the Tribunal.
The Tribunal's Rules of Practice and Procedure include provisions for the filing of petitions, hearing practices and procedures before the Administrative Law Judges and Presiding Officers and appeals procedures regarding exceptions to the Appeals Division from Determinations of the Administrative Law Judges.