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Tax Appeals

Agency Operations Related to COVID-19 (Last updated on February 28, 2022)

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.  Anyone choosing to wear a mask will be permitted to do so. 

Please see the Albany Hearing Attendance Instructions, Hearing Attendance Instructions and Oral Argument Attendance Instructions, which contain COVID-related safety protocols, and a copy of the Health Screening Report that all attendees will be required to complete upon arriving at the hearing site and before entering the hearing room. 

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

New York State Division of Tax Appeals Tax Appeals Tribunal

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