Tax Appeals, Division of

Agency Web Site: https://www.dta.ny.gov/

Mission

It is the mission of the New York State Tax Appeals Tribunal/Division of Tax Appeals “to provide the public with a clear, uniform, rapid, inexpensive and just system of resolving controversies with the Division of Taxation of the New York State Department of Taxation and Finance.” It is the agency’s goal “to afford the public both due process of law and the legal tools necessary to facilitate the rapid resolution of controversies while at the same time avoiding undue formality and complexity.”

Organization and Staffing

The Division of Tax Appeals is headed by the Tax Appeals Tribunal, which comprises three commissioners appointed by the Governor and confirmed by the Senate. Under the direction of the Tax Tribunal, dispute adjudication is provided through small claims hearings, formal hearings and the Tribunal appeals process.

Budget Highlights

The FY 2020 Executive Budget recommends a $3.0 million General Fund appropriation and a workforce of 27 FTEs for the Division of Tax Appeals, both unchanged from FY 2019.

Program Highlights

The Division of Tax Appeals provides taxpayers with a system of due process for resolving disputes with the Department of Taxation and Finance. The separation of tax administration from tax adjudication promotes the impartial and timely hearing of taxpayer disputes.

ALL FUNDS
APPROPRIATIONS
(dollars)
Category	Available FY 2019	Appropriations Recommended FY 2020	Change From FY 2019	Reappropriations Recommended FY 2020
State Operations	3,040,000	3,040,000	0	0
Total	3,040,000	3,040,000	0	0

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program	FY 2019 Estimated FTEs 03/31/19	FY 2020 Estimated FTEs 03/31/20	FTE Change
Administration
General Fund	27	27	0
Total	27	27	0

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type	Available FY 2019	Recommended FY 2020	Change
General Fund	3,040,000	3,040,000	0
Total	3,040,000	3,040,000	0

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program	Available FY 2019	Recommended FY 2020	Change
Administration
General Fund	3,040,000	3,040,000	0
Total	3,040,000	3,040,000	0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED
(dollars)
Program	Total		Personal Service Regular (Annual Salaried)
Program	Amount	Change	Amount	Change
Administration	2,826,000	10,000	2,794,000	18,000
Total	2,826,000	10,000	2,794,000	18,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED CONTINUED
(dollars)
Program	Temporary Service (Nonannual Salaried)		Holiday/Overtime Pay
Program	Amount	Change	Amount	Change
Administration	32,000	(8,000)	0	0
Total	32,000	(8,000)	0	0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED
(dollars)
Program	Total		Supplies and Materials
Program	Amount	Change	Amount	Change
Administration	214,000	(10,000)	81,000	0
Total	214,000	(10,000)	81,000	0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED CONTINUED
(dollars)
Program	Travel		Contractual Services
Program	Amount	Change	Amount	Change
Administration	41,000	0	81,000	(10,000)
Total	41,000	0	81,000	(10,000)

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2020 RECOMMENDED CONTINUED
(dollars)
Program	Equipment
Program	Amount	Change
Administration	11,000	0
Total	11,000	0

Note: Most recent estimates as of 1/15/2019

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