Skip to main content

Universal header

Tax Appeals

Recent News

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. 


Commissioner James H. Tully, Jr. retired from State service on April 28, 2017, after having served seven years at Tax Appeals, as both President and Commissioner of the Tax Appeals Tribunal. 

Commissioner Tully’s retirement marks the end of a long and storied career in State service, in which he served as Counsel to Governor Hugh L. Carey; a Member of the State Assembly; Commissioner of the Department of Taxation and Finance; and finally, as President and Commissioner at Tax Appeals.  In addition to all of those roles, Commissioner Tully also enjoyed a successful 25+ year career in private practice; a designation as delegate to the Constitutional Convention of 1967; a position as counsel to the Albany Port District Commission; a position as an adjunct Professor of Taxation at Albany Law School; and a two-year tour as a Lieutenant, Infantry, in the U.S. Army. 

We at Tax Appeals wish Commissioner Tully all the best in his retirement and thank him for his many years of dedicated service to the people of New York State.    

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.