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NYC Tax Appeals Tribunal
About Us
- The Tribunal consists of two divisions: an Administrative Law Judge Division and an Appeals Division. The Appeals Division has 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.
The office of the Tax Appeals Tribunal at One Centre Street in Manhattan is open but with very limited staff. If you are dropping off papers please come to Room 2400.
PLEASE NOTE: You may also contact the Appeals Division or the Administrative Law Judge Division of the Tribunal through the “EMAIL THE TRIBUNAL” option in the Contact section of this website or by calling 212 669-2070.
The New York City Tax Appeals Tribunal (the "Tribunal") is an independent agency created by the City Charter. The Tribunal is a fair, impartial, efficient, and knowledgeable forum in which disputes between taxpayers and the Department of Finance involving taxes administered by the City of New York other than the New York City Real Property Tax are resolved.
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Please note: The New York City Tax Appeals Tribunal is not accepting the New York State Department of Taxation and Finance and New York City Department of Finance Power of Attorney Form POA-1, dated 6/17. The New York City Tax Appeals Tribunal Power of Attorney Form is located in the "Forms" section of this website.