"The next bill before me is Introductory Number 597-A, sponsored at the request of our Administration by Council Members Weprin, Gentile, Seabrook, Stewart, and the Public Advocate Betsy Gotbaum. Introductory Number 597-A establishes the Office of Administrative Tax Appeals by combining the existing Tax Commission and the Tax Appeals Tribunal.

"Currently, the Tax Appeals Tribunal hears challenges to the determinations of the Commissioner of the Department of Finance relating to the City-administered non-property taxes. The Tribunal is comprised of three Commissioners who hear appeals after a full evidentiary hearing held before an Administrative Law Judge. The Tax Commission is comprised of six part time Commissioners and the President who serves full-time. The Tax Commission is responsible for hearing appeals of property assessments set each January by the Department of Finance. Currently, the Tax Appeals Tribunal and the Tax Commission have the same President.

"By combining the two agencies, Introductory Number 597-A improves the services provided to the City's taxpayers who file appeals of their City taxes. First, it enhances efficiency by allowing sharing of resources and more efficient use of staff. Second, it appropriately removes the Tax Appeals Tribunal from within the Department of Finance - the agency that calculates the tax assessments that are being adjudicated. And finally it updates the language that defines who can hear tax assessment cases, which enhances the work of the Commission and be consistent with State law.

"I would like to thank Glenn Newman, the President of the Tax Commission and the Tax Appeals Tribunal, and his staff for their hard work on creating the Office of Administrative Tax Appeals. I would also like to thank the Council for approving this legislation."