Taxpayer Advocate

You can get general information and answers to questions about the Office of the Taxpayer Advocate and the services they offer on their website, or you can contact them.

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Learn more about the Taxpayer Advocate.

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If you’re unable to resolve any of the following business tax issues through the normal process with the Department of Finance, you can request assistance from the Taxpayer Advocate.

• You've tried to file a business tax return and have been unable to do so through no fault of your own
• You submitted your tax forms, but the Department of Finance notified you they weren’t received
• You tried to make a payment but were unable to do so through no fault of your own
• You requested a refund and haven't gotten a response within 45 days
• You’ve been audited because of a business tax

For information about the normal DOF process for business tax issues, go to the Business Tax Assistance page.

A levy is a fine given to business owners due to unpaid taxes as a way of collecting the debt. Unpaid taxes and fines may lead to a tax warrant.

A tax warrant may result in:

• Direct charges to your bank accounts
• Seizing assets, which may involve sending Sheriff's officers to a business or padlocking a business and auctioning off its assets
• Referring the judgment debt to an outside collection agency

For information about the normal DOF process for business tax issues, go to the Business Tax Assistance page.

If you've received a notice or tax warrant from the Department of Finance saying it plans to seize your funds or property, you can submit a request with your concerns to the Office of the Taxpayer Advocate.

You can get help from the Taxpayer Advocate if you applied for, receive, or used to receive commercial or residential construction or relocation exemptions or abatements, including:

• 421a Commercial Exemption
• 421b Commercial Exemption
• 421g Commercial Exemption
• Commercial Expansion Program (CEP)
• Commercial Rent Tax (CRT) Special Reduction
• Commercial Revitalization Program (CRP)
• Division of Alternative Management Program (DAMP)
• Industrial and Commercial Incentive Program (ICIP)
• J-51 Commercial Exemption
• Lower Manhattan Relocation and Employment Assistance Program for Eligible Businesses (LMREAP-EB)
• Lower Manhattan Relocation and Employment Assistance Program for Special Eligible Businesses (LMREAP-SEB)
• Payment in Lieu of Taxes (PILOT) Agreements
• Relocation and Employment Assistance Program (REAP)
• Urban Development Action Area Program (UDAAP)

Information about the normal Department of Finance (DOF) process for help with these benefits is located on the following pages:

• Commercial Construction Tax Benefit Programs
• Relocation and Employment Assistance Program (REAP)
• Residential Construction Tax Benefit Programs

The Taxpayer Advocate will work with you if you’ve been unable to resolve any of the following issues through the normal process with the Department of Finance:

• You submitted an initial or renewal application for an exemption or abatement and haven’t received a response within 45 days
• DOF denied your request for an exemption or abatement
• DOF revoked an exemption or abatement you were already receiving

The Taxpayer Advocate will work with you if you’ve been unable to resolve any of the following issues through the normal process with the Department of Finance:

• You submitted an initial or renewal application for an abatement and haven’t received a response within 45 days
• DOF denied your request for an abatement
• DOF revoked an abatement you were already receiving

For information about the normal DOF process for abatement issues, go to the Co-op and Condo Property Tax Abatement page.

Excise taxes are a type of indirect taxation charged on certain types of goods or products.

These include:

• Commercial Rent Tax (CRT), for properties used for commercial activity south of 96th Street in Manhattan
• Retail Beer, Wine, and Liquor License Tax
• Cigarette Tax
• Mortgage Recording Tax

If you’re unable to resolve an issue with an excise tax through the normal process with the Department of Finance, you can request assistance from the Taxpayer Advocate.

The Advocate can help with:

• Requests that received no response or a delayed response from DOF
• Filing tax forms
• Refunds
• Incorrect charges
• Audits

If you have received a notice from the Department of Finance that an "In Rem Foreclosure" action on your property has been filed, you can submit a request with your concerns to the Office of the Taxpayer Advocate.

An “In Rem Foreclosure” is a legal tax foreclosure proceeding that the City may use to enforce the payment of delinquent real estate taxes and other property-related charges. Before filing a complaint with the Taxpayer Advocate, you must try to resolve the "In Rem Foreclosure" first.

Visit a DOF Business Center or contact the Department of Housing Preservation and Development (HPD) before contacting the Advocate.

Learn how to get help if you are at risk of foreclosure and contact HPD on the Foreclosure Prevention page.

If you have tried to resolve a lien on your property, but you received a lien sale notice from the Department of Finance indicating that the lien on your property will be sold for unpaid taxes, you can submit a request with your concerns to the office of the Taxpayer Advocate.

Before contacting the Taxpayer Advocate, you should try to resolve the lien on your property by:

• Contacting DOF to arrange full payment of the taxes and charges that are listed as due.
• Contacting DOF to request a payment plan that can help you fully pay the taxes and/or charges over time.
• Providing DOF with proof that you are tax exempt and requesting a full or partial reduction of the amount of taxes and charges.
• Providing DOF with proof that there has been a mistake because you have already paid all taxes and charges due in full.
• Providing DOF with proof that there has been a mistake in calculating the amount of the tax due.
• Contesting the amount of charges not related to property taxes, with the Agency issuing the charge.

For information about resolving a lien through the normal DOF process, go to the Lien Sale page.

The Taxpayer Advocate will work with you if you’ve been unable to resolve any of the following issues through the normal process with the Department of Finance:

• You submitted an initial or renewal application for an exemption and haven’t received a response within 45 days
• DOF denied your request for exemption
• DOF revoked an exemption you were already receiving

Personal Exemptions include the following:

• Clergy Exemption
• Crime Victim or Good Samaritan Exemption
• Disabled Homeowner's Exemption
• Senior Citizen Homeowner's Exemption
• School Tax Relief (STAR)
• Veteran's Exemption

For information about the normal DOF appeal process, go to the Personal Property Tax Exemption Appeal page.

If you’re having a property tax bill or payment issue that you’ve been unable to resolve with the Department of Finance, you can contact the Taxpayer Advocate for help.

For information about the normal DOF process, go to the Property Tax Bill Assistance or Property Tax Payment Assistance pages.

If you have tried to get the Department of Finance to change the class of your property without success, you can submit a request with your concerns to the Office of the Taxpayer Advocate.

Before filing a complaint with the Advocate, you must have:

• Filed on or before the appeal deadline
• Provided all requested documentation
• Provided proof (if necessary) that your property should be classified differently

For information about the normal DOF process for requesting a change to a property's tax class, go to the Property Value Appeal page.

If you have tried to get the Department of Finance to adjust your property's market value without success, you can submit a request with your concerns to the Office of the Taxpayer Advocate.

Before filing a complaint with the Office of the Taxpayer Advocate, you must have:

• Filed a request for review on or before the deadline
• Provided all requested documentation
• Provided proof (if necessary) that your property should have a different value

For information about the normal DOF process for requesting a change to a property's market value, go to the Property Market Value Review page.

The Taxpayer Advocate will work with you if you’ve been unable to resolve any of the following Real Property Income and Expense (RPIE) issues through the normal process with the Department of Finance:

• You tried to file an RPIE form and have been unable to do so through no fault of your own
• The Department of Finance has notified you that your RPIE statement has not been received
• The Department of Finance contacted you about an RPIE form you filed and you tried to resolve the problem with DOF without success

For information about the normal DOF process for RPIE issues, go to the Real Property Income and Expense (RPIE) page.

If you haven’t been able to resolve any of the following SCRIE or DRIE Rent Freeze Program issues through the normal process with the Department of Finance, you can request assistance from the Taxpayer Advocate:

• You submitted the SCRIE or DRIE initial, renewal, or benefit transfer application and haven’t gotten a response within 45 days
• The Department of Finance denied your request for Rent Freeze benefits
• The Department of Finance revoked the benefits you were already receiving

 If you’re a landlord of a SCRIE or DRIE tenant and haven’t been able to resolve any of the following SCRIE or DRIE Rent Freeze Program issues through the normal process with the Department of Finance, you can request assistance from the Taxpayer Advocate:

• You submitted a request to update property owner information or the Tax Abatement Credit (TAC) report and haven’t gotten a response in 30 days
• You demonstrated that a tenant is no longer eligible to receive benefits, but no action has been taken to stop benefits in 45 days 

For more information about the normal DOF process for help with Rent Freeze Program issues, including contacting the SCRIE and DRIE Ombudspersons, go to the Rent Freeze Program Assistance page.