N.Y.C. Charter § 153: Section 153. Tax commission.

a. 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.

b. 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 and all determinations of market values of real property made pursuant to chapter thirty-two of title eleven of the administrative code of the city of New York.

(Am. 2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)