Adjusted     Executive
                             Appropriation       Request               Percent
                                   2001-02       2002-03        Change  Change



AGENCY SUMMARY
  General Fund                   3,454,000     3,310,000     (144,000)  -4.17%
  Total for AGENCY SUMMARY:      3,454,000     3,310,000     (144,000)  -4.17%


STATE OPERATIONS
  General Fund                   3,454,000     3,310,000     (144,000)  -4.17%
  Total for STATE OPERATIONS:    3,454,000     3,310,000     (144,000)  -4.17%

Administration
  General Fund                   3,454,000     3,310,000     (144,000)  -4.17%
  Total for Program:             3,454,000     3,310,000     (144,000)  -4.17%



                                                                    
                                                                    
      

                         ALL FUNDS PERSONNEL
                        BUDGETED FILL LEVELS
                                                                    
                                                                    
      
                                   Current     Requested
Program                            2001-02       2002-03   Change
                                                                    
                                                                    
      
Administration                          36            32      (4)

Total General Fund :                    36            32      (4)

TOTAL:                                  36            32      (4)
                                                                    
                                                                    
       



                          BUDGET HIGHLIGHTS
                   (Executive Budget: pp. 247-249)

State Operations

The Division of Tax Appeals is an independent agency charged with
resolving disputes between taxpayers and the Division of Taxation and
Finance to insure due process is appropriately accorded in resolving
taxpayer disputes.  The Division hears approximately 800 cases in both
a formal and small claims setting.  The Division's primary office is
in Troy, but it also hears cases in New York City, Buffalo, Rochester
and Hauppauge.  Small claims hearings are heard throughout the State.

This agency is included in the Transportation and Economic Development
Budget appropriation bill.

The Executive recommends funding of $3,310,000 for State Fiscal Year
(SFY) 2002-03, a decrease of $144,000 or 4.2 percent from SFY 2001-02. 
This decrease in General Fund personal service is based upon the
reduction of four full-time equivalent positions (FTE) through an
early retirement incentive program.