N.Y. Tax Law § 2004
The tax appeals tribunal shall consist of three commissioners who shall be appointed by the governor by and with the advice and consent of the senate. The governor shall designate one of the members of the tribunal to be president of the tax appeals tribunal, who shall be the executive of the division of tax appeals and have sole charge of the administration of such division and who shall serve in the capacity of president during the pleasure of the governor. The two other members of the tribunal shall join with the president in exercising the powers and performing the duties specifically imposed by law on the tribunal as a body. The tribunal may determine the rules of its procedure and may prescribe specific powers and duties of the president not inconsistent with any provision of law. A majority of the tribunal shall constitute a quorum for the purposes of exercising such powers and performing such duties, including the issuing of decisions. No person shall be appointed as a member of the tax appeals tribunal unless at the time of his appointment he is a resident of the state and is knowledgeable on the subject of taxation and is skillful in matters pertaining thereto, and furthermore, at least two members of the tribunal shall each have been admitted to practice as attorneys at law in this state for a total of ten years preceding their appointments. Once appointed and confirmed, each commissioner shall continue in office until his term expires and until his successor has been appointed and has qualified. The term of office of each commissioner shall be nine years. Vacancies in the tribunal occurring otherwise than by expiration of term shall be filled for the unexpired term in the same manner as original appointments. Any commissioner may after notice and an opportunity to be heard, be removed by the governor for neglect of duty or misfeasance in office, and a commissioner may be removed for other cause by the senate on the recommendation of the governor. Each commissioner shall devote his entire time to the duties of his office. Each commissioner shall receive annual salaries within the amounts appropriated therefor.
N.Y. Tax Law § 2004