Chapter 7: Tax Appeals

Section 150.

Section 150. Office of administrative tax appeals.

There shall be an office of administrative tax appeals, which shall consist of the tax commission established by section one hundred fifty-three of this charter and the tax appeals tribunal established by section one hundred sixty-eight of this charter and shall provide staff and administrative assistance to such commission and such tribunal. The office of administrative tax appeals shall operate pursuant to a written agreement between the president of the tax commission and the president of the tax appeals tribunal, and shall be headed by a director appointed in accordance with such agreement. Such director may be the president of the tax commission or the president of the tax appeals tribunal or both. If there is no such agreement, such office shall provide staff and administrative assistance to such commission and such tribunal in accordance with the respective powers of such presidents.

Section 153.

Section 153. Tax commission.

1. There shall be within the office of administrative tax appeals a tax commission to consist of the president and six commissioners who shall be appointed by the mayor for a term of six years, except the term of two commissioners first appointed pursuant to this section shall be two years, the term of the president and two additional commissioners shall be four years and the term of the remaining two commissioners shall be six years. Each commissioner shall have at least three years business experience in the field of real estate or real estate law. At least one resident of each borough shall be included among the commissioners.
2. The tax commission shall be charged with the duty of reviewing and correcting all assessments of real property made pursuant to the provisions of section fifteen hundred six.

Section 154.

Section 154. Administrative powers of commissioners.

Any commissioner shall exercise such other powers and duties as the president may from time to time assign to him.

Section 155.

Section 155. Annual report.

1. The tax commission shall issue an annual report to the city council and the mayor not later than the first day of March in each year. Such report shall include the following information compiled for the previous calendar year:

   (1) the number of applications for correction filed with the tax commission;

   (2) the total actual assessed valuation of all applications for correction filed with the tax commission;

   (3) the total number of hearings conducted on applications for correction;

   (4) the total number of applications for which a reduction or remittance was offered by the commission and accepted;

   (5) the total actual assessed valuation of the reductions and remittances offered by the commission and accepted;

   (6) the number of accepted offers of reduction in assessed valuation that amounted to (i) less than $50,000, (ii) $50,000 to $249,999 and (iii) $250,000 or more; and

   (7) any planned or implemented improvements or modifications in the manner in which the tax commission operates, including, but not limited to, hearing practices and procedures, record-keeping, fact-finding and information-gathering procedures, supervision and staff productivity and efficiency measures.

2. The foregoing information shall be classified, wherever applicable, according to real property class designation.

Section 156.

Section 156. Right of entry.

The president or any commissioner may enter upon real property and into buildings and structures at all reasonable times to ascertain the character of the property. Refusal by the owner or his agent to permit such entry shall be triable by a judge of the criminal court and punishable by not more than thirty days’ imprisonment, or by a fine of not more than fifty dollars, or both.

Section 163.

Section 163. Application for correction of assessment for taxation.

1. When used in this chapter:

   1. “Class designation” shall mean the determination, pursuant to section eighteen hundred two of the real property tax law, of whether real property is included in class one, two, three or four.

   2. “Excessive assessment” or an assessment which is excessive shall mean and include:

      (a) an entry on an assessment roll of the assessed valuation or real property which exceeds the full value of real property; or

      (b) an entry on an assessment roll of the taxable assessed valuation of real property which is excessive because the real property failed to receive all or a portion of a partial exemption to which the property or owner thereof is entitled pursuant to the law authorizing the partial exemption; or

      (c) an entry on an assessment roll of an assessed valuation for real property which is excessive because of a failure to comply with the limitations on increases in assessed value set forth in section eighteen hundred five of the real property tax law.

   3. “Misclassification” or real property which is misclassified shall mean and include:

      (a) an entry on an assessment roll of an incorrect class designation; or

      (b) an entry on an assessment roll of a class designation which results in an incorrect allocation of a parcel’s assessed valuation between two or more classes.

   4. “Unequal assessment” or an assessment which is unequal shall mean and include an entry on an assessment roll of the assessed valuation of real property which is made at a higher proportionate valuation than the assessed valuation of other real property in the same class on the same roll by the same officer.

   5. “Unlawful assessment” or an assessment which is unlawful shall mean and include:

      (a) an entry on the taxable portion of an assessment roll of the assessed value of real property which, except for the provisions of section four hundred ninety of the Real Property Tax Law, is wholly exempt from taxation; or

      (b) an entry on an assessment roll of the assessed value of real property which is entirely outside the boundaries of the city of New York; or

      (c) an entry on an assessment roll of the assessed value of real property which cannot be identified from the assessment roll description or tax map land parcel number on the assessment roll; or

      (d) an entry of the assessed value of real property on an assessment roll which has been made by a person or body without authority to make such entry.

2. During the time that the books of annual records of the assessed valuation of real estate are open for public inspection, any person or corporation claiming to be aggrieved by the assessed valuation of real estate may apply for correction of such assessment. Such application shall be duly verified by a person having personal knowledge of the facts stated therein, provided that if the application is signed by someone other than the person or an officer of the corporation claiming to be aggrieved, the application must be accompanied by a duly executed power of attorney as prescribed by the rules and regulations of the tax commission.
3. The grounds for review of an assessment shall be that the assessment complained of is excessive, unequal, or unlawful, or that the real property is misclassified.
4. The application with respect to an assessment shall be on a form prescribed by the tax commission and shall contain a statement specifying the respect in which the assessment is excessive, unequal, or unlawful, or the respect in which the real property is misclassified, and the reduction in assessed valuation or taxable assessed valuation or change in class designation or allocation of assessed valuation sought.
5. Except in the case of a multiple or other dwelling which is occupied or is to be occupied exclusively by fewer than seven families, all income received or accrued and all expenses paid or incurred in the operation of the property, to be reported as follows:

   (a) if the applicant’s books and records reflecting the operation of the property are maintained on a calendar year basis, and the applicant operated the property or has knowledge of the income and expenses of said operation for a period of operation of at least two calendar years preceding the first day of January of the year of the application, the income and expense figures for the second calendar year preceding the date of the application shall be filed with the application;

   (b) if the applicant’s books and records reflecting the operation of the property are maintained on a calendar year basis, and the applicant has operated the property or has knowledge of the income and expenses of such operation for a period of less than two calendar years but at least six months of the calendar year immediately preceding the date of the application, the income and expense figures, related to the time during which the applicant operated the property or had knowledge of the income and expenses of the operation in the calendar year immediately preceding the date of the application, shall be filed either with the application or prior to the twenty-fifth day of March in the year of the application;

   (c) if the applicant’s books and records reflecting the operation of the property are maintained on a fiscal year basis for federal income tax purposes and such fiscal year ended at least six months prior to the date of the application, and the applicant has operated the property for at least one year and six months prior to the date of the application or has knowledge of the income and expenses of the property for a period of at least one year and six months prior to the date of the application, the income and expense figures of the operation of the property for the last complete fiscal year preceding the date of the application shall be filed with the application;

   (d) if the books and records reflecting the operation of the property are maintained on a fiscal year basis for federal income tax purposes and either such fiscal year ended less than six months prior to the date of the application, or the applicant has not operated the property or has no knowledge of the income and expenses of such operation for the last entire fiscal year which ended at least six months prior to the date of the application, income and expense figures shall be filed, either with the application or prior to the twenty-fifth day of March in the year of the application, reflecting the period of the applicant’s operation or knowledge of the operation of the property during the fiscal year preceding the date of the application, provided such period encompassed at least six months and further provided however, such fiscal year ends prior to the taxable status date under review;

   (e) if the applicant has not operated the property for at least six months of the calendar year preceding the date of the application and is without knowledge of the income and expenses of operation, it shall state such facts under oath in lieu of filing an income and expense statement.

6. The filing of an application in the manner and form hereinabove described shall be prerequisite to the review of a final determination of the tax commission as provided in section one hundred sixty-six. Such application, in the case of real property indicated on a tax map by a parcel number, shall be filed in the office of the tax commission in the borough in which such real property is situated and in the case of real property indicated by an identification number, it shall be filed in the main office of the tax commission. Employees of the commission assigned by the president for the purpose of receiving such applications are thereby authorized to administer oaths between the fifteenth day of January and the first day of March.

Section 164.

Section 164. Procedure on application.

1. Between the fifteenth day of January and the twenty-fifth day of May, the tax commission may itself or by a commissioner or assessor thereunto authorized by the commission or any other person with qualifications relevant to the review of real property tax assessments, including real estate and real estate law, as determined by the commission and consistent with state law, act upon applications, compel the attendance of witnesses, administer oaths or affirmations and examine applicants and other witnesses under oath. It shall make rules of practice for proceedings before the tax commission, and such rules and regulations as may be appropriate and expedient to the end that the taxpayers may have a hearing in the borough in which they reside or in which their property is located, except that all applications with respect to property indicated on the tax maps by identification numbers shall be heard by the tax commission sitting as a body at its main office.
2. The tax commission shall determine the final assessed valuation or taxable assessed valuation, or the actual assessment or transition assessment, or the proper class designation of the real property of each applicant. The final assessed valuation or taxable assessed valuation of real property may be the same as or less than the original assessment or, if determined to be unlawful, the same shall be ordered stricken from the roll or where appropriate entered on the exempt portion of the roll. If it is determined that the real property is misclassified, the correct class designation or allocation of assessed valuation shall be entered on the roll.

Section 164-a.

Section 164-a. Procedure on application for correction of an assessment of seven hundred fifty thousand dollars or more.

1. Notwithstanding any other provision of this charter or the administrative code, the tax commission may itself or by a commissioner or assessor authorized by the commission act upon applications for correction of an assessment of real property assessed at seven hundred fifty thousand dollars or more between the first day of February and the first day of September. Any such application shall specify all income received or accrued and all expenses paid or incurred in the operation of the property during the calendar year preceding the date of application, or during the applicant’s last fiscal year preceding the date of the application if the applicant’s books and records are maintained on a fiscal year basis for federal income tax purposes which ends six months or more prior to the date of application, or during any part of such calendar or fiscal year in which the property was operated by the applicant, except that where the applicant has not operated the property and is without knowledge of the income and expenses of the operation, it shall state such facts under oath in lieu thereof. In the event that the statement of income and expenses is not filed as part of the application, such statement, when duly verified, shall be filed prior to the twenty-fifth day of March.
2. All other provisions of law shall apply to the review of applications for correction of tentative assessed valuation of property assessed for seven hundred fifty thousand dollars or more except insofar as the dates contained therein are inconsistent with the dates set forth in this section.
3. [Repealed.]
4. Whenever such a reduction is granted after a final completion of the assessment roll any tax imposed upon the amount of such reduction shall be refunded or credited as soon as practicable.
5. Any reduction shall be made public within sixty days after it is rendered. A list of reductions in real property assessments shall be published thereafter in the city record on or before the first of November.

Section 164-b.

Section 164-b. Procedure on application for correction of an assessment of class one property.

1. When used in this section:

   1. “Class designation” shall mean the determination, pursuant to article eighteen of the real property tax law, of whether real property is included in class one, two, three or four.

   2. “Excessive assessment” or an assessment which is excessive shall mean and include:

      (a) an entry on an assessment roll of the assessed valuation of real property which exceeds the full value of real property; or

      (b) an entry on an assessment roll of the taxable assessed valuation of real property which is excessive because the real property failed to receive all or a portion of a partial exemption to which the real property or owner thereof is entitled pursuant to the law authorizing the partial exemption; or

      (c) an entry on the assessment roll of an assessed valuation for real property which is excessive because of a failure to comply with the limitations on increases in assessed value set forth in section eighteen hundred five of the real property tax law.

   3. “Misclassification” or real property which is misclassified shall mean and include:

      (a) an entry on an assessment roll of an incorrect class designation; or

      (b) an entry on the assessment roll of a class designation which results in an incorrect allocation of a parcel’s assessed valuation between two or more classes.

   4. “Unequal assessment” or an assessment which is unequal shall mean and include an entry on an assessment roll of the assessed valuation of real property improved by a one, two or three family residence which is made at either a higher proportion of full value than the assessed valuation of other residential property on the same roll or at a higher proportion of full value than the assessed valuation of all real property on the same roll.

   5. “Unlawful assessment” or an assessment which is unlawful shall mean and include:

      (a) an entry on the taxable portion of the assessment roll of the assessed valuation of real property which, except for the provisions of section four hundred ninety of the real property tax law, is wholly exempt from taxation; or

      (b) an entry on an assessment roll of the assessed valuation of real property which is entirely outside the boundaries of the city of New York; or

      (c) an entry on an assessment roll of the assessed valuation of real property which cannot be identified from the assessment roll description or tax map land parcel number on the assessment roll; or

      (d) an entry of the assessed valuation of real property on an assessment roll which has been made by a person or body without the authority to make such entry.

2. Notwithstanding any other provision of this charter or administrative code, any party claiming to be aggrieved by the assessed valuation of a parcel designated class one pursuant to the provisions of article eighteen of the real property tax law may apply for correction of such assessment from the fifteenth day of January until the fifteenth day of March, including the filing of exemptions for senior citizens, and the office of the real property assessment bureau of the department of finance in each borough shall remain open for accepting such applications during normal business hours and for at least three additional hours each week.
3. the grounds for review of an assessment shall be that the assessment complained of is excessive, unequal, unlawful, or that the real property is mis- classified.
4. The application for correction of assessment shall be on a form prescribed by the tax commission and shall contain a statement specifying the respect in which the assessment is excessive, unequal, or unlawful, or the respect in which the real property is misclassified, and the reduction in assessed valuation or taxable assessed valuation or change in class designation or allocation of assessed valuation sought. Such application must be made by the aggrieved party or by some person authorized in writing by the aggrieved party or his agent to make such statement who has knowledge of the facts stated therein. Such written authorization must be made a part of the application and bear a date within one year of the date on which the application is filed. In lieu of a verification the application shall contain the following sentence: “I certify that all statements made on this application, including the attached sheet(s) consisting of pages, are true and correct to the best of my knowledge and belief and I understand that the making of any willful false statement of material fact herein will subject me to the provisions of the penal law relevant to the making and filing of false statements.”
5. The tax commission shall thereafter determine the final assessed valuation or taxable assessed valuation, or the actual assessment or transition assessment, or the proper class designation of the real property of each applicant. When the applicant specifies that the assessment is unequal, in addition to other evidence presented, the tax commission shall consider the residential assessment ratio determined pursuant to section seven hundred thirty-eight of the real property tax law. The final assessed valuation or taxable assessed valuation of real property may be the same as or less than the original assessment or, if determined to be unlawful, the same shall be ordered stricken from the roll or where appropriate entered on the exempt portion of the roll. If it is determined that the real property is misclassified, the correct class designation or allocation of assessed valuation shall be ordered entered on the roll.
6. All other provisions of law shall apply to the review of applications for correction of tentative assessed valuation of class one property except when inconsistent with any provision of this section.

Section 165.

Section 165. Final determination of the tax commission.

The final determination of the tax commission upon any application for the correction of an assessment shall be rendered not later than the twenty-fifth day of May. Otherwise, the assessment objected to shall be deemed to be the final determination of the tax commission.

Section 165-a.

Section 165-a. Notices of final determination on applications for owner-occupied residential property.

On or before the last day provided by law for the rendering of the final determination of the tax commission pursuant to section one hundred sixty-five of this charter the tax commission shall mail to each applicant who has filed an application for the correction of the assessment of a one, two or three family residential structure, except such property held in a cooperative or condominium form of ownership, a notice of the tax commission’s determination of his or her assessment. Such notice shall also contain the statement: “If you are dissatisfied with the determination of the New York city tax commission and you are the owner of a one, two or three family residential structure and reside at such residence, you may seek judicial review of your assessment either under title one of article seven of the real property tax law or under the small claims assessment review law provided by title one-A of article seven of the real property tax law.” Such notice shall also state the last date to file petitions for judicial review and the location where small claims assessment review petitions may be obtained. Failure to mail any such notice or failure of the applicant to receive the same shall not affect the validity of the assessment.

Section 166.

Section 166. Proceeding to review final determination of the tax commission.

A proceeding to review or correct on the merits any final determination of the tax commission may be had as provided by law, and if brought to review a determination mentioned in section one hundred sixty-five must be commenced before the twenty-fifth day of October following the time when the determination sought to be reviewed or corrected was made.

Section 167.

Section 167. Exemptions for persons sixty-five years of age or over. [Repealed]

1. An independent tax appeals tribunal is hereby established. Such tribunal shall be within the office of administrative tax appeals established under section one hundred fifty of this charter. The tribunal shall have jurisdiction to hear and determine cases initiated by the filing of petitions protesting notices issued by the commissioner of finance, which give a person the right to a hearing, including but not limited to any notice of determination of tax due, of a tax deficiency, of a denial of a refund or credit application or of the refusal to grant, the suspension or the revocation of a license issued pursuant to chapter thirteen of title eleven of the administrative code, which notices relate to nonproperty taxes, excise taxes and annual vault charges imposed by the city, except those taxes and charges administered by the State of New York on behalf of the City of New York. For purposes of the preceding sentence, if the commissioner of finance fails to act with respect to a refund application before the expiration of the time period after which the taxpayer may file a petition for refund with the tribunal pursuant to subdivision (c) of section 11-529 or subdivision three of section 11-680 of the administrative code, such failure shall be deemed to be a notice of denial of a refund issued by the commissioner of finance pursuant to such subdivision. The tribunal shall review petitions and other documents submitted to it, hold hearings, and render decisions as provided in this chapter. In rendering its decisions on claims asserted by taxpayers or the commissioner of finance, the tribunal shall have the same power and authority as the commissioner of finance to impose, modify or waive any taxes within its jurisdiction, interest thereon, and any applicable civil penalties. In appeals in which the rules of the commissioner of finance are at issue, the tribunal shall have the power and authority to rule on the legality of such rules.
2. The tribunal shall be composed of three commissioners, each of whom shall be appointed by the mayor. The mayor shall designate one of the three commissioners as president of the tribunal, who shall serve as president during his or her term as commissioner. The president of the tribunal, in addition to performing his or her duties as a commissioner, shall be in charge of the administration and operation of the tribunal. Each commissioner shall serve a term of six years, except the mayor shall specify in the case of the first three commissioners appointed that (i) the term of one of those commissioners shall expire on June thirtieth, nineteen hundred and ninety-two, (ii) the term of another of those commissioners shall expire on June thirtieth, nineteen hundred and ninety-four, and (iii) the term of the commissioner designated president shall expire on June thirtieth, nineteen hundred and ninety-six. The mayor may remove any commissioner from the tribunal for neglect of duty, for inability to perform duties because of mental or physical disability, for malfeasance or for any other just cause, after providing such commissioner prior notice and an opportunity to be heard. The mayor shall fill any vacancy in the tribunal occurring other than by expiration of term in the same manner as for making original appointments, except an appointment to fill a vacancy shall expire at the end of the term of the commissioner whose departure created the vacancy. The number of commissioners on the tribunal may be increased by local law.
3. No person shall be appointed as a commissioner unless that person possesses substantial knowledge and competence in the area of taxation and has been admitted to practice as an attorney in the State of New York for at least ten years. Every commissioner, while in office, shall give his or her whole time to the duties of the office, and shall not engage in the practice of law or other occupation, profession or employment. Each commissioner shall receive an annual salary in the same amount as is payable to a judge of the civil court of the City of New York. A commissioner’s annual salary shall not be diminished during his or her term of office.
4. The president of the tribunal shall appoint administrative law judges, subject to appropriations therefor, who shall be authorized to conduct any hearing or motion procedure within the jurisdiction of the tribunal, subject to en banc review by the tribunal. Each administrative law judge shall be an attorney admitted to practice in the state of New York for at least five years or is currently employed as a hearing officer in the department of finance. Each administrative law judge shall be appointed pursuant to the civil service law. The president may designate one of the administrative law judges to be the chief administrative law judge, having such powers as are prescribed under the rules of the tribunal. A determination issued by an administrative law judge shall finally decide the matters in controversy unless any party to the hearing takes exception by timely requesting a review by the tribunal sitting en banc as provided for by rules adopted under section one hundred sixty-nine of the charter. Determinations issued by administrative law judges shall not be cited, shall not be considered as precedent nor given any force or effect in any other proceedings conducted by the tribunal or in any judicial proceedings conducted in this state.
5. The president of the tribunal shall appoint presiding officers, subject to appropriations therefor, who shall be authorized to conduct small claims hearings under a procedural system to be established pursuant to subdivision e of section one hundred sixty-nine of the charter. The qualifications for the position of presiding officer shall be determined by rules adopted pursuant to subdivision e of section one hundred sixty-nine of the charter, and each presiding officer shall be appointed pursuant to the civil service law.
6. The tribunal shall collect, compile and prepare for publication statistics and other data with respect to its operations, and shall submit annually to the mayor a report on such operations, including, but not limited to, the number of proceedings initiated, the types of dispositions made and the number of proceedings pending.

Section 169.

Section 169. Rules of tribunal.

Pursuant to chapter forty-five of this charter, the tribunal shall promulgate rules of procedure, which shall include, but not be limited to, rules on the following matters:

   a. The types of representatives, such as accountants and enrolled agents enrolled to practice before the internal revenue service, who may appear, in addition to lawyers, on behalf of a petitioner before the tribunal;

   b. The form and contents of the petition, answer, affidavits and memoranda to be submitted to the tribunal, and reasonable time limitations for serving and filing such papers;

   c. A procedure for promptly hearing and determining any matter concerning jeopardy assessments or predecision warrants based thereon;

   d. A procedural system guaranteeing a hearing in compliance with chapter forty-five of this charter. Such a system shall be designed to assign each petition filed with the tribunal to an administrative law judge who shall hear and determine all matters pertaining to questions of law or fact. Such a system also shall be designed to require the tribunal to review en banc at the request of any party the determination rendered by an administrative law judge, provided, however, that if there is no such request for a review within thirty days of the giving of notice of such determination by the administrative law judge, such determination shall finally and irrevocably decide all the issues in the proceeding before the administrative law judge and shall be considered a final decision of the tribunal upon the expiration of such thirty-day period, except that, notwithstanding any other provision of law, such determination by the administrative law judge shall not be subject to judicial review. Such a system shall provide that the tribunal may, based upon the record of the hearing before the administrative law judge, make its own findings of fact and conclusions of law and issue a decision either affirming, reversing or modifying the determination of the administrative law judge, or the tribunal may remand the case for additional proceedings before the administrative law judge, as it may deem appropriate. The tribunal in its discretion may grant oral argument. Such a system shall provide that when the tribunal reviews a matter en banc it must have a majority present and that not less than two votes shall be necessary to take any action. Such a system also shall provide for a pre-hearing conference at which settlement is encouraged; reasonable discovery; and the submission of papers addressing both the factual and legal merits in each proceeding;

   e. A procedural system to be followed in cases in which the matter in controversy is ten thousand dollars or less, exclusive of interest and penalties. Such a system shall be designed to provide a simplified and informal procedure for such small claims proceedings. The option to proceed with a small claims hearing shall be exercised by the petitioner. At any time prior to the conclusion of such hearing, a petitioner may by written notice to the tribunal discontinue such small claims hearing and request that the matter be transferred to a hearing conducted before an administrative law judge. Such transfer shall be effectuated by such written notice and such discontinuance shall be without prejudice to any subsequent hearing before an administrative law judge. The determination of the presiding officer conducting the small claims hearing shall be conclusive upon all parties, shall be considered a final decision of the tribunal and shall not be subject to review by the tribunal sitting en banc or by any court of the state. However, the tribunal may order a rehearing upon proof or allegation of misconduct by the small claims presiding officer. Determinations issued by presiding officers shall not be cited, shall not be considered as precedent nor given any force or effect in any other proceedings conducted by the tribunal or in any judicial proceedings conducted in this state; and

   f. A method for notifying taxpayers and the commissioner of finance of, and for publishing, the decisions of the tribunal.

Section 170.

Section 170. Commencing an appeal before the tribunal.

1. Any taxpayer who has been issued a notice referred to in subdivision a of section one hundred sixty-eight of the charter by the commissioner of finance may petition the tribunal for administrative review. To commence a proceeding, such a taxpayer must, within ninety days after being issued the notice at issue by the commissioner of finance or, if the commissioner of finance has established a conciliation procedure pursuant to section 11-124 of the administrative code and the taxpayer has requested a conciliation conference in accordance therewith, within ninety days from the mailing of the conciliation decision or the date of the commissioner’s confirmation of the discontinuance of the conciliation proceeding, both (1) serve a petition upon the commissioner of finance and (2) file the petition with the tribunal. Notwithstanding the time specified in the preceding sentence for filing a petition, a petition for refund filed pursuant to subdivision (c) of section 11-529 of the administrative code or subdivision three of section 11-680 of such code may be filed within the time specified in such subdivision (c) or such subdivision three. The tribunal shall not extend the time limitations for commencing a proceeding for any petitioner failing to comply with such time limitations. The petition shall contain a plain and concise statement of the facts and law on which the proceeding is based.
2. Within thirty days after service of the petition on the commissioner of finance, or within such longer period as the tribunal may prescribe by rule, the commissioner of finance shall serve and file an answer responding to each of the allegations in the petition and setting forth all affirmative defenses and requests for counter-relief.
3. The filing of a petition with the tribunal shall stay (1) the collection of any taxes or annual vault charges and (2) the payment of any refund of taxes or annual vault charges, together with interest and penalties, which are the subject of the petition, provided, however, if the commissioner of finance finds that the assessment or collection of a tax, charge, penalty or interest will be jeopardized by delay, such assessment or collection shall not be stayed.
4. Upon assignment of a petition filed with the tribunal to an administrative law judge, such administrative law judge shall hear and determine any issues of fact or law. Unless otherwise provided by law, the party seeking relief as to each issue shall bear the burden of proof. Upon a request to the tribunal for review of a determination of an administrative law judge, the tribunal shall proceed in accordance with the rules adopted pursuant to subdivision d of section one hundred sixty-nine of the charter. The tribunal shall follow as precedent the prior precedential decisions of the tribunal (but not of its small claims presiding officers), the New York State Tax Appeals Tribunal or of any federal or New York state court or the U.S. Supreme Court insofar as those decisions pertain to any substantive legal issues currently before the tribunal.
5. The tribunal shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents pertinent to the proceedings which it is authorized to conduct, and to examine them in relation to any matter which it has power to investigate and to issue commissions for the examination of witnesses who are out of the state or unable to attend proceedings conducted pursuant to the authority of the tribunal or excused from attendance at such proceedings. The tribunal may designate and authorize administrative law judges and other officers or employees of the tribunal to exercise any of the powers or perform any of the functions provided for in this subdivision. A subpoena issued under this subdivision shall be regulated by the civil practice law and rules. Any person who shall testify falsely in any proceeding conducted pursuant to the authority of the tribunal shall be guilty of and punishable for perjury.
6. The tribunal shall have power to provide that an attorney for any party at a hearing conducted before an administrative law judge may issue a subpoena as provided in the civil practice law and rules.

Section 171.

Section 171. Decisions of the tribunal and judicial review.

1. 1. The determinations of the administrative law judges and the decisions of the tribunal sitting en banc shall be in writing. Each determination or decision, with the exception of those rendered pursuant to the small claims procedure, shall contain findings of fact and conclusions of law. A final decision of the tribunal may (i) grant in whole or in part the relief sought by the petitioner and/or the commissioner of finance, or (ii) dismiss the petition or request for counter-relief either on the merits or with leave to renew.

   (2) An administrative law judge shall render a determination after a hearing, within six months after submission of briefs subsequent to completion of such a hearing or, if such briefs are not submitted, then within six months after completion of such a hearing. Such six month period may be extended by the administrative law judge, for good cause shown, to no more than three additional months. If the administrative law judge fails to render a determination within such six month period (or such period as extended pursuant to this subdivision), the petitioner for such hearing or the commissioner of finance, or both, may institute a proceeding under article seventy-eight of the civil practice law and rules to compel the issuance of such determination.

   (3) A decision of the tribunal sitting en banc shall be issued within six months from the date of the request to the tribunal for en banc review of an administrative law judge’s determination, except that where oral argument is granted or written arguments are submitted such six month period will commence to run on the date that such oral argument was concluded or written argument received by the tribunal, whichever was later.

2. Except as otherwise provided in subdivisions d and e of section one hundred sixty-nine of the charter, each decision of the tribunal, shall finally and irrevocably decide all the issues raised in the proceedings before it, unless the petitioner who commenced the proceeding seeks judicial review of any such decision in the manner provided in article seventy-eight of the civil practice law and rules within four months after the giving of the notice of such decision.
3. A decision of the tribunal shall be deemed to have been rendered on the postmarked date on the decision sent by certified mail, return receipt requested, to the address most recently provided to the tribunal by each of the parties to the proceeding.
4. The tribunal shall not participate in proceedings for judicial review of its decisions. The record to be reviewed in such proceedings for judicial review shall include but not be limited to the notice of the commissioner of finance which was the subject of the petition filed with the tribunal, the determination of the administrative law judge, the decision of the tribunal, the stenographic transcript of the hearing before the administrative law judge and any exhibit or document admitted into evidence at any proceeding before the administrative law judge or the tribunal.

Section 172.

Section 172. Sanctions.

1. The failure of any party to appear for a conference or hearing without having obtained an extension from all the opposing parties or the tribunal at least forty-eight hours in advance of such conference or hearing shall be grounds for the tribunal to enter a decision in favor of the opposing party or parties.
2. The signing of any paper submitted to the tribunal constitutes a certificate by the signer that the signer has read the paper, and that to the best of the signer’s knowledge, information and belief formed after reasonable inquiry, the paper is well grounded in fact and is warranted by existing law or a good faith argument for the extension, modification, or reversal of existing law, and that the paper is not interposed for any improper purpose, such as to harass or cause unnecessary delay or needless increase in the cost of the proceedings. If a paper is signed in violation of this section, the tribunal, upon motion or upon its own initiative, shall impose upon the person who signed the paper, a represented party, or both, an appropriate sanction, which may include an order to pay the other party or parties such sanction. The amount of any sanction shall be related to the amount of reasonable expenses, including a reasonable attorney’s fee, incurred by the other party or parties because of the serving or filing of the paper.