You are here: / / “Assessor’s Formula” for Determining Property Tax Assessment for Golf ...

“Assessor’s Formula” for Determining Property Tax Assessment for Golf Course Approved

In a full-fledged opinion by Justice Dickerson, the Second Department affirmed Supreme Court’s approach to the determination of real property tax assessments for a private, not-for-profit golf course.  The country club challenged the tax assessment imposed by the respondents (the board of assessors, et al). After a trial, Supreme Court adopted the assessment method used by the country club’s expert, called the “assessor’s formula,” rather than the respondents’ “triple net lease” method (which had previously been approved by the Second Department).  The opinion has an extensive description and discussion of the valuation techniques used by both experts and ultimately determined there is no reason to rigidly mandate that a particular valuation technique be used in all cases:

Contrary to the appellants’ contentions, we conclude that there is no basis to categorically preclude the application of this approach [the “assessor’s method] to the valuation of golf courses. Further, under the circumstances of this case, we conclude that the methodology employed by the Country Club yielded a fair market value, and we discern no reason to disturb the Supreme Court’s determination on appeal. Matter of Hempstead Country Club v Board of Assessors, 2013 NY Slip Op 07178, 2nd Dept 11-6-13

 

You might also like
PLAINTIFF INJURED IN A SLAM DUNK COMPETITION AT BASKETBALL CAMP, DEFENDANT ENTITLED TO SUMMARY JUDGMENT UNDER THE ASSUMPTION OF THE RISK DOCTRINE (SECOND DEPT).
PLAINTIFF WAS NOT ENGAGED IN ‘CLEANING’ WITHIN THE MEANING OF LABOR LAW 240 (1) WHEN SHE FELL FROM A LADDER, DEFENDANTS’ MOTIONS FOR SUMMARY JUDGMENT PROPERLY GRANTED (SECOND DEPT).
DEFENDANT LANDLORD DID NOT DEMONSTRATE IT WAS AN OUT-OF-POSSESSION LANDLORD AND DID NOT DEMONSTRATE A LACK OF NOTICE OF THE ALLEGEDLY DANGEROUS CONDITION IN THIS SLIP AND FALL CASE, DEFENDANT’S MOTION FOR SUMMARY JUDGMENT PROPERLY DENIED (SECOND DEPT).
PLAINTIFF NURSE WAS ASSAULTED BY A PATIENT IN DEFENDANT’S HOSPITAL; SHE WAS ENTITLED TO DISCOVERY OF ANY NON-PRIVILEGED INFORMATION ABOUT THE PATIENT’S AGGRESSIVE BEHAVIOR IN HIS MEDICAL RECORDS (SECOND DEPT).
THE PLAINTIFF IN THIS FORECLOSURE ACTION DID NOT SUBMIT THE BUSINESS RECORDS DEMONSTRATING DEFENDANT’S DEFAULT; PLAINTIFF’S SUMMARY JUDGMENT MOTION SHOULD NOT HAVE BEEN GRANTED (SECOND DEPT).
PLAINTIFF BANK DID NOT DEMONSTRATE THE RPAPL 1304 NOTICE OF FORECLOSURE WAS PROPERLY MAILED AND THE DEFECT COULD NOT BE CURED BY THE SECOND AFFIDAVIT SUBMITTED IN REPLY (SECOND DEPT). ​
Unpreserved Erroneous Denial of Challenge to Juror Required Reversal
NEGLIGENT CONCEALMENT CAUSE OF ACTION AGAINST HOSPITAL ALLEGING THE FAILURE TO DISCLOSE BILLING PRACTICES SHOULD HAVE BEEN DISMISSED; GENERAL BUSINESS LAW 349 CAUSE OF ACTION PROPERLY SURVIVED (SECOND DEPT).

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Criteria for Taxpayer Lawsuit Against School District for Misuse of Public Property... Amendment of Summons and Complaint to Fix Misnamed Party Allowed