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. 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.
At least two of the commissioners must be attorneys admitted to practice in New York State for a period of at least ten years and be knowledgeable on the subject of taxation. The third member need not be an attorney but must also be knowledgeable on the subject of taxation.
At present, the Tribunal consists of Roberta Moseley Nero, President and Commissioner, whose term expires on December 31, 2019 and Dierdre K. Scozzafava, whose term expires on December 31, 2022 and Anthony Giardina, whose term expires on December 31, 2025.