DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Agency Building 1, Empire State Plaza, Albany, New York 12223
Phone (518)266-3000     Fax (518)272-5178 or (518)271-0886
Contact us by e-mail
Freedom of Information Requests
Website Accessibility Issues

Who is eligible to proceed in small claims?

If the amount of tax in dispute exceeds a certain limit, the petition cannot be heard in small claims. For sales and use tax purposes, the amount of tax in dispute must be less than $40,000.00 per 12-month period to be eligible for small claims. For all other taxes, the amount in dispute must be less than $20,000.00 per 12-month period.