Decisions, Determinations and Orders

A Determination issued by an Administrative Law Judge is binding on both parties unless one or both of the parties requests a review of the Determination by filing an Exception with the Appeals Division of the Tribunal within 30 days after the issuance of the Determination. Decisions rendered by the Commissioners of the Tribunal are final and binding on the Department of Finance. Taxpayers, however, may appeal Decisions rendered by the Commissioners of the Tribunal by instituting a proceeding pursuant to Article 78 of the Civil Practice Law and Rules with the Appellate Division, First Department, of the New York State Supreme Court.