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Action Based Upon Misclassification of Property Must Be Brought Under Article 7 of the Real Property Tax Law

In determining that an action based on the allegation property had been misclassified must be brought under article 7 of the Real Property Tax Law (RPTL), the Second Department explained when a plenary action challenging property tax can and cannot be maintained:

In general, the proper method for challenging excessive or unlawful real property tax assessments is by the commencement of a tax certiorari proceeding pursuant to RPTL article 7 … . Such a proceeding, which must be commenced within 30 days after the filing of the final assessment roll, can challenge an assessment as being excessive, unequal, or unlawful, or as resulting from the property being misclassified (see RPTL 702[2]; 706[1]).

The procedures of RPTL article 7 need not be followed, and a plenary action may be commenced collaterally attacking the assessment where the challenge is that the taxing authority has exceeded its power, such as by effectively withdrawing a previously recognized exemption … . A collateral attack may also be mounted where the challenge is based upon “the method employed in the assessment involving several properties rather than the overvaluation or undervaluation of specific properties” … .

Here, all of the allegations regarding the assessment stem from the Board’s determination that the subject property should be classified as “Class two” property on the 2007/2008 tax roll … . As the Supreme Court properly pointed out, a challenge to this alleged misclassification had to be asserted in a proceeding pursuant to RPTL article 7 … . Tricarico v County of Nassau, 2014 NY Slip Op 05857, 2nd Dept 8-20-14

 

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