The Tax Commission serves as the City of New York's administrative review body with regard to real property tax assessments set by the Department of Finance.
In accordance with state and local law, the Tax Commission's core responsibilities include reviewing and analyzing, conducting hearings, rendering determinations, ordering remedial action where appropriate, and issuing written notifications of outcome in connection with annual applications for correction of real property tax assessments.
Real property tax assessment-related claims subject to administrative review and corrective action by the Tax Commission encompass, as defined by applicable law, inequality; excessiveness, including the denial of a full or partial exemption; unlawfulness; and misclassification. The Tax Commission's administrative determinations are subject to de novo judicial review. Composition: President and 6 part-time Commissioners appointed by the Mayor for six year terms.