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Tax Appeals

Recent News

Anthony Giardina has been appointed to serve as a Commissioner of the Tax Appeals Tribunal.  Commissioner Giardina served as Executive Director of the NYS Athletic Commission since 2016, and had previously served as Executive Deputy Secretary of State from 2013 to 2016.  Commissioner Giardina’s full biography can be accessed on the About the Commissioners page or here.  Commissioner Giardina replaces Commissioner James H. Tully, Jr., who retired from State service in April, 2017.


Tax Appeals has updated and renumbered its forms.  A chart cross-referencing the old and new form numbers appears on the Forms page as well.

The new forms can either be: 1. completed online, printed and signed; or 2. printed, completed by hand and signed.  However, electronic filing is not permitted.  All forms must contain an original signature and be filed by mail, authorized delivery service or in person. 


Beginning May 1, 2017, Tax Appeals will be offering parties the option to have one courtesy copy of the determination or decision issued in their matter delivered by email, in addition to the official copy that is served by certified mail.  Parties will be contacted by Tax Appeals directly with information and instructions regarding this option. 



Determinations, Decisions & Orders

Browse recent Tribunal Decisions, Administrative Law Judge Determinations or Orders, former State Tax Commission Decisions, or the monthly Dockets.

Browse Cases View Dockets

Who We Are

The Division of Tax Appeals was created by the Legislature in 1986 as an independent and impartial body for the resolution of tax and licensing disputes. It is headed by the Tax Appeals Tribunal which is comprised of three Commissioners appointed by the Governor and confirmed by the State Senate.

What We Do

The Commissioners are appointed for nine-year terms. One of the Commissioners is designated the President of the Tribunal by the Governor and is responsible for the administration of the Tribunal and the Division of Tax Appeals as a whole.