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Tax Appeals

Recent News


Tax Appeals is committed to continually improving our operations as we carry out our mission of providing the public with an understandable, accessible and just system of resolving controversies with the Tax Department’s Division of Taxation and ensuring that the elements of due process are present in each case.    

To that end, we are seeking feedback about our current processes and procedures, what we are doing well, and ways in which we can make improvements.  Please follow the link below to access the survey.  If you would like to provide feedback beyond the scope of the survey, please send an email to and mark the subject “Survey.”



A new examination for the position of Tax Law Judge has been posted on the NYS Department of Civil Service’s “State Jobs NY” website. 

There is no actual written test for this position.  Instead, the examination is in the form of a questionnaire and an evaluation of education and experience.  The list resulting from this examination will be used to fill future Tax Law Judge vacancies with Tax Appeals in Albany, NY.  Applications must be submitted or postmarked by January 3, 2018. 

Information regarding the examination, the Tax Law Judge position and the application process can be found on the State Jobs NY website ( by clicking on “For the General Public” and “Exam Announcements for the General Public.”



A revised version of the power of attorney has been added to the Tax Appeals forms page:

TA-105: Power of Attorney

This updated form encompasses the requirements of section 3000.2 (c) of the Tax Appeals Tribunal’s Rules of Practice and Procedure and should be used whenever a petitioner acts through a representative before this agency.  A copy of a power of attorney previously filed with the Division of Taxation can be used instead of the new form if the same representative is retained.  If a petitioner enlists a new representative upon or after the filing of a petition, the form on this website must be used.







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.