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
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Where are hearings before administrative law judges and small claims hearings held?
Hearings before administrative law judges are generally held in New York City and Albany. Upon request, we will try to schedule hearings before administrative law judges in the larger cities located throughout New York State, such as Buffalo, Rochester, Syracuse, and on Long Island. Small claims hearings are held in the preceding locations as well as in Rye Brook and Binghamton.