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 2022 Executive Budget recommends a $2.9 million General Fund appropriation, a decrease of $152,000 (5 percent), and a workforce of 25 FTEs for the Division of Tax Appeals. The Executive Budget's workforce recommendation is consistent with FY 2021 levels.

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 2021	Appropriations Recommended FY 2022	Change From FY 2021	Reappropriations Recommended FY 2022
State Operations	3,040,000	2,888,000	(152,000)	0
Total	3,040,000	2,888,000	(152,000)	0

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program	FY 2021 Estimated FTEs 03/31/21	FY 2022 Estimated FTEs 03/31/22	FTE Change
Administration
General Fund	25	25	0
Total	25	25	0

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type	Available FY 2021	Recommended FY 2022	Change
General Fund	3,040,000	2,888,000	(152,000)
Total	3,040,000	2,888,000	(152,000)

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program	Available FY 2021	Recommended FY 2022	Change
Administration
General Fund	3,040,000	2,888,000	(152,000)
Total	3,040,000	2,888,000	(152,000)

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED
(dollars)
Program	Total		Personal Service Regular (Annual Salaried)
Program	Amount	Change	Amount	Change
Administration	2,684,700	(141,300)	2,660,700	(133,300)
Total	2,684,700	(141,300)	2,660,700	(133,300)

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED CONTINUED
(dollars)
Program	Temporary Service (Nonannual Salaried)		Holiday/Overtime Pay
Program	Amount	Change	Amount	Change
Administration	24,000	(8,000)	0	0
Total	24,000	(8,000)	0	0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED
(dollars)
Program	Total		Supplies and Materials
Program	Amount	Change	Amount	Change
Administration	203,300	(10,700)	90,000	9,000
Total	203,300	(10,700)	90,000	9,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED CONTINUED
(dollars)
Program	Travel		Contractual Services
Program	Amount	Change	Amount	Change
Administration	16,300	(24,700)	89,000	8,000
Total	16,300	(24,700)	89,000	8,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2022 RECOMMENDED CONTINUED
(dollars)
Program	Equipment
Program	Amount	Change
Administration	8,000	(3,000)
Total	8,000	(3,000)

Note: Most recent estimates as of 01/19/2021

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