Taxpayer Seeks Judicial Review of Tribunal Commissioners’ Decision

A taxpayer can request judicial review of a decision of the New York City Tax Appeals Tribunal Commissioners under Article 78 of the Civil Practice Law and Rules. The City cannot request this review. The Article 78 is brought in the Appellate Division, First Department, of the New York State Supreme Court.

Requirements
The taxpayer must apply for a judicial review of a determination by the Commissioners of the Tax Appeals Tribunal within four months after the decision is issued.

Outcomes
If either the taxpayer or the City disagrees with the decision, it can appeal the decision, generally to the New York State Court of Appeals, the highest court in the State. The Court of Appeals usually must grant permission for an appeal to be filed.

See Tax Appeals Tribunal Website for Rules of Practice and Procedure; Forms; and Decisions, Determinations and Orders.