A quasi-judicial agency established by Charter sections 168 through 172, as amended by act of the New York State Legislature on June 28, 1992.
Hears and decides cases involving protests from notices issued by the Commissioner of Finance (which give the right to petition for a hearing), involving NYC-administered taxes and charges other than real property tax. Administrative Law Judges conduct hearings and issue determinations which may be appealed by either party to the Commissioners of Tribunal (en banc). Composition: President and two Commissioners appointed by the Mayor for six year terms; and three Administrative Law Judges.