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Tax Appeals, Division of

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Agency Web Site: https://www.dta.ny.gov/Link to External Website

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 2023 Executive Budget recommends a $3.3 million General Fund appropriation, an increase of $233,000 (7.6 percent), to cover the costs of contract agreements and support agency operations. The Executive Budget's workforce recommendation is 26 FTEs for the Division of Tax Appeals, an increase of 1 FTE compared to FY 2022 levels, to increase administrative support for agency operations.

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 2022		 Appropriations
Recommended
FY 2023		 Change From
FY 2022		 Reappropriations
Recommended
FY 2023
State Operations 3,073,000 3,306,000 233,000 0
Total 3,073,000 3,306,000 233,000 0

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program FY 2022
Estimated FTEs
03/31/22		 FY 2023
Estimated FTEs
03/31/23		 FTE Change
Administration
General Fund 25 26 1
Total 25 26 1

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type Available
FY 2022		 Recommended
FY 2023		 Change
General Fund 3,073,000 3,306,000 233,000
Total 3,073,000 3,306,000 233,000
Adjustments:
Transfer(s) From
Special Pay Bill
General Fund (185,000)
Appropriated FY 2022 2,888,000

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program Available
FY 2022		 Recommended
FY 2023		 Change
Administration
General Fund 3,073,000 3,306,000 233,000
Total 3,073,000 3,306,000 233,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2023 RECOMMENDED
(dollars)
Program Total Personal Service Regular
(Annual Salaried)
Amount Change Amount Change
Administration 3,114,000 244,300 3,023,000 177,300
Total 3,114,000 244,300 3,023,000 177,300
STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2023 RECOMMENDED CONTINUED
(dollars)
Program Temporary Service
(Nonannual Salaried)		 Holiday/Overtime Pay
Amount Change Amount Change
Administration 91,000 67,000 0 0
Total 91,000 67,000 0 0

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2023 RECOMMENDED
(dollars)
Program Total Supplies and Materials
Amount Change Amount Change
Administration 192,000 (11,300) 101,000 11,000
Total 192,000 (11,300) 101,000 11,000
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2023 RECOMMENDED CONTINUED
(dollars)
Program Travel Contractual Services
Amount Change Amount Change
Administration 32,000 15,700 54,000 (35,000)
Total 32,000 15,700 54,000 (35,000)
STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2023 RECOMMENDED CONTINUED
(dollars)
Program Equipment
Amount Change
Administration 5,000 (3,000)
Total 5,000 (3,000)

Note: Most recent estimates as of 05/11/2020

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