Taxation and Finance, Department of

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

Mission

To efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in the administration of the tax laws of New York State.

Organization and Staffing

The Department of Taxation and Finance (DTF) collects tax revenue and provides associated services in support of certain New York State government operations. In fulfilling its responsibilities, the Department collects and accounts for $103.3 billion in State taxes and about $45.1 billion in local taxes; administers 34 State and 15 local taxes, including New York City and City of Yonkers income taxes, as well as the Metropolitan Commuter Transportation Mobility Tax; and processes about 28 million returns. The Department also manages the State Treasury, which provides investment and cash management services to various State agencies and public benefit corporations and acts on the Tax Commissioner's behalf as joint custodian of the State's General Checking Account. On June 6, 2010, the Department statutorily merged with the former Office of Real Property Services (ORPS) in order to realize significant savings and efficiencies, as well as enhance the State's oversight of local property tax administration.

Major Programs

The Tax Department efficiently collects tax revenues with integrity, fairness, and a customer service focus. The Department is actively modernizing and right-sizing to be more efficient, effective, and accountable to its customers. Forward-looking operational goals include:

Strategically invest in enabling technologies and business intelligence to optimize outcomes.
Rapidly and nimbly deploy resources to address fluctuations, trends, and operational changes and challenges.
Recruit, develop, and retain top talent.

Department operations are organized along major functional lines:

Administration and Operations

Supports the Department’s revenue-generation mission through the delivery of legal, financial, personnel, and other critical services.

Conciliation and Mediation

Provides taxpayers with a statutorily-mandated option of informal and impartial dispute resolution in an attempt to avoid time-consuming formal administrative hearings with the Division of Tax Appeals.

Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax

Reviews tax policies and proposals; develops tax forms, instructions, and guidance; captures tax return data and maintains taxpayer records; processes payments and refunds; responds to taxpayer inquiries; identifies and resolves errors; identifies and investigates noncompliance with the tax code; collects delinquent taxes; oversees local property tax administration in New York State; performs assessment equalization in order to apportion property taxes and calculate State aid; determines assessments on specific property categories; and delivers assessment support services to local governments.

Treasury Management

Acts on the Tax Commissioner’s behalf as custodian of the State Treasury and joint-custodian of the State’s General Checking Account.

Budget Highlights

The FY 2026 Executive Budget recommends $525 million in funding for Department of Taxation and Finance. This is an increase of $18 million from FY 2025 levels. The Executive Budget recommends a workforce of 3,832 FTEs for the Department, an increase of 4 over FY 2025 levels.

ALL FUNDS
APPROPRIATIONS
(dollars)
Category	Available FY 2025	Appropriations Recommended FY 2026	Change From FY 2025	Reappropriations Recommended FY 2026
State Operations	499,130,300	517,262,000	18,131,700	119,943,700
Aid To Localities	7,926,000	7,926,000	0	0
Total	507,056,300	525,188,000	18,131,700	119,943,700

ALL FUND TYPES
PROJECTED LEVELS OF EMPLOYMENT BY PROGRAM
FILLED ANNUAL SALARIED POSITIONS
Program	FY 2025 Estimated FTEs 03/31/25	FY 2026 Estimated FTEs 03/31/26	FTE Change
Administration and Operations
General Fund	300	304	4
Conciliation and Mediation
General Fund	23	23	0
New York State Secure Choice Savings
Special Revenue Funds - Other	6	6	0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund	2,806	2,806	0
Special Revenue Funds - Other	661	661	0
Treasury Management
Special Revenue Funds - Other	32	32	0
Total	3,828	3,832	4

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type	Available FY 2025	Recommended FY 2026	Change
General Fund	310,263,000	327,127,000	16,864,000
Internal Service Funds	79,050,300	80,081,000	1,030,700
Special Revenue Funds - Other	109,817,000	110,054,000	237,000
Total	499,130,300	517,262,000	18,131,700

STATE OPERATIONS
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program	Available FY 2025	Recommended FY 2026	Change
Administration and Operations
General Fund	57,657,000	67,473,000	9,816,000
Conciliation and Mediation
General Fund	3,217,000	3,308,000	91,000
New York State Secure Choice Savings
Special Revenue Funds - Other	3,024,000	3,035,000	11,000
New York State is Open for Business
General Fund	258,000	266,000	8,000
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund	249,131,000	256,080,000	6,949,000
Internal Service Funds	79,050,300	80,081,000	1,030,700
Special Revenue Funds - Other	102,149,000	102,311,000	162,000
Treasury Management
Special Revenue Funds - Other	4,644,000	4,708,000	64,000
Total	499,130,300	517,262,000	18,131,700

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2026 RECOMMENDED
(dollars)
Program	Total		Personal Service Regular (Annual Salaried)
Program	Amount	Change	Amount	Change
Administration and Operations	38,687,000	1,316,000	38,435,000	1,266,000
Conciliation and Mediation	3,180,000	91,000	3,120,000	91,000
New York State is Open for Business	266,000	8,000	266,000	8,000
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax	242,998,000	6,949,000	238,561,000	6,949,000
Total	285,131,000	8,364,000	280,382,000	8,314,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF PERSONAL SERVICE APPROPRIATIONS AND CHANGES
FY 2026 RECOMMENDED CONTINUED
(dollars)
Program	Temporary Service (Nonannual Salaried)		Holiday/Overtime Pay
Program	Amount	Change	Amount	Change
Administration and Operations	142,000	0	110,000	50,000
Conciliation and Mediation	50,000	0	10,000	0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax	1,247,000	0	3,190,000	0
Total	1,439,000	0	3,310,000	50,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2026 RECOMMENDED
(dollars)
Program	Total		Supplies and Materials
Program	Amount	Change	Amount	Change
Administration and Operations	28,786,000	8,500,000	8,518,000	5,500,000
Conciliation and Mediation	128,000	0	18,000	0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax	13,082,000	0	454,000	0
Total	41,996,000	8,500,000	8,990,000	5,500,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2026 RECOMMENDED CONTINUED
(dollars)
Program	Travel		Contractual Services
Program	Amount	Change	Amount	Change
Administration and Operations	134,000	0	19,243,000	3,000,000
Conciliation and Mediation	91,000	0	14,000	0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax	4,708,000	0	7,382,000	0
Total	4,933,000	0	26,639,000	3,000,000

STATE OPERATIONS - GENERAL FUND
SUMMARY OF NONPERSONAL SERVICE AND MAINTENANCE UNDISTRIBUTED
APPROPRIATIONS AND CHANGES
FY 2026 RECOMMENDED CONTINUED
(dollars)
Program	Equipment
Program	Amount	Change
Administration and Operations	891,000	0
Conciliation and Mediation	5,000	0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax	538,000	0
Total	1,434,000	0

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2026 RECOMMENDED
(dollars)
Program	Total		Personal Service
Program	Amount	Change	Amount	Change
New York State Secure Choice Savings	3,035,000	11,000	421,000	11,000
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax	182,392,000	1,192,700	78,832,000	1,192,000
Treasury Management	4,708,000	64,000	2,183,000	64,000
Total	190,135,000	1,267,700	81,436,000	1,267,000

STATE OPERATIONS - OTHER THAN GENERAL FUND
SUMMARY OF APPROPRIATIONS AND CHANGES
FY 2026 RECOMMENDED CONTINUED
(dollars)
Program	Nonpersonal Service
Program	Amount	Change
New York State Secure Choice Savings	2,614,000	0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax	103,560,000	700
Treasury Management	2,525,000	0
Total	108,699,000	700

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY FUND TYPE
APPROPRIATIONS
(dollars)
Fund Type	Available FY 2025	Recommended FY 2026
General Fund	926,000	926,000
Special Revenue Funds - Other	7,000,000	7,000,000
Total	7,926,000	7,926,000

AID TO LOCALITIES
ALL FUNDS FINANCIAL REQUIREMENTS BY PROGRAM
APPROPRIATIONS
(dollars)
Program	Available FY 2025	Recommended FY 2026	Change
Medical Cannabis
Special Revenue Funds - Other	7,000,000	7,000,000	0
Revenue Analysis, Collection, Enforcement, Processing, and Real Property Tax
General Fund	926,000	926,000	0
Total	7,926,000	7,926,000	0

Note: Most recent estimates as of 01/21/2025

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