The Division of Tax Appeals is an independent agency charged with resolving disputes between taxpayers and the Division of Taxation and Finance to ensure due process is appropriately accorded in resolving these disputes. The Division hears approximately 800 cases in both a formal and small claims setting. The Division's primary office is in Troy, but it also hears cases in New York City, Buffalo, Rochester and Hauppauge. Small claims hearings are heard throughout the State.

The Division is included in the Transportation, Economic Development, and Environmental Conservation appropriation bill.

State Operations

The Executive recommends a General Fund appropriation of $3,085,000 for State Fiscal Year (SFY) 2003-04, a decrease of $225,000 or 6.8 percent from SFY 2002-03. This decrease is attributable to a $110,000 reduction in personal service and a $115,000 reduction in non-personal service.