Tax Appeals

For the duration of the COVID emergency, we will accept from taxpayers and their representative(s) holding a valid power of attorney (POA) digitally signed documents to be filed with either the Tribunal or DTA. The only digital signature that we will not accept is the taxpayer’s signature on a POA (the electronic signature of the representative on the Declaration of Representative is allowed). When submitting a digital signature to Tax Appeals, the taxpayer or POA must include a verification statement, either in the form of an attached cover letter or within the body of an accompanying email, to the effect: The attached [name of document] includes [name of taxpayer/POA]’s valid signature and the taxpayer/POA intends to transmit the attached document to Tax Appeals.

DTA has resumed scheduling in-person hearings in New York City, Albany and Rochester. Parties will continue to be afforded the option of virtual proceedings. Information regarding COVID protocols will be provided to the parties in advance of the in-person proceedings. Consistent with Governor Hochul’s directive, effective February 11, 2022, the wearing of masks by attendees at hearings before the Division of Tax Appeals and the Tax Appeals Tribunal will not be required, except for the situations set forth in the instructions below. Anyone choosing to wear a mask will be permitted to do so.

Please see the Albany Hearing Attendance Instructions, Hearing Attendance Instructions, Albany Oral Argument Attendance Instructions, and New York City Oral Argument Attendance Instructions, which contain COVID-related safety protocols.

Please call 518-266-3000 or email HSU@dta.ny.gov with any questions.

New York State Division of Tax Appeals Tax Appeals Tribunal

Decisions, Determinations and Orders

Search all Tribunal decisions and orders, Administrative Law Judge determinations and orders and State Tax Commission decisions.

Featured Resources

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Recent Decisions

Browse all Tribunal decisions and orders that have been issued within the past year.

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Recent Determinations

Browse all Administrative Law Judge determinations and orders that have been issued within the past year.

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Dockets

Browse the monthly dockets, which list all Administrative Law Judge determinations and orders issued, exceptions filed with the Tribunal, Tribunal decisions and orders issued, and court proceedings instituted each month.

Featured News

Annual Report

The 2022-2023 Annual Report has been added to the Annual Reports page.

2022-2023 Annual Report

Rules of Practice and Procedure

A printable copy of the Rules of Practice and Procedure has been added to the Rules & Regulations page.

Rules of Practice and Procedure