To appeal a Department of Finance (DOF) decision, you must file a completed, notarized appeal form and the required proof to the NYC Tax Commission in person or by mail. In-person hearings are not available. You don't need a lawyer to file an appeal.
Your appeal may be denied if your application isn’t completed properly, so be sure to use the correct form, read the questions, and answer all questions completely and accurately.
Mail your application or deliver in person to the Tax Commission Office. It's open Monday through Friday, 9 AM to 5 PM.
NYC Tax Commission
1 Centre Street, Room 2400
New York, NY 10007
After the Tax Commission receives your application, they will review it, hold a hearing in the order in which it was received, and then mail you their decision. There are no in-person hearings for personal exemption appeals. You must submit all of the required documentation that you want considered with your application by mail.
Hearing decisions are based on the application, required documents, and other proof you submit. After the Tax Commission makes a decision, they will mail you a notice with their determination.