You are here: / / For Each Year the Business Investment Exemption from Real Property Tax...

For Each Year the Business Investment Exemption from Real Property Tax Law Is Sought, a Separate Application Must Be Made

The Third Department determined Supreme Court erred when it ruled petitioner, the owner of commercial real property, did not need to apply for a business investment property tax exemption (Real Property Tax Law [RPTL] 485-b) each year for which the exemption is sought.  Supreme Court had granted the exemption for several years based upon one application:

We are mindful that an RPTL 485-b exemption may be obtained upon a single application … . The separate point here, however, is that property owners must preserve their right to relief through annual challenges to the assessment pending a determination of the original assessment challenge. Since petitioner failed to do so here, Supreme Court lacked jurisdiction to direct the District to refund payments made based on the 2009 through 2011 assessments … . Matter of Highbridge Broadway LLC v Assessor of the City of Schenectady, 2015 NY Slip Op 00682, 3rd Dept 1-29-15 

 

 

You might also like
CLAIMANT, A TEACHER IN A CATHOLIC SCHOOL, WAS NOT GIVEN ENOUGH TIME TO CONSULT WITH HER DOCTOR ABOUT WHETHER TO OBEY THE COVID VACCINE MANDATE; THE DENIAL OF UNEMPLOYMENT INSURANCE BENEFITS REVERSED AND THE MATTER REMITTED (THIRD DEPT).
Individuals with Disabilities Education Act (IDEA) Does Not Confer a Private Right of Action Upon Local School Districts to Challenge IDEA-Related Rulings by the State Education Department (SED)
Conditioning Plea Offer Upon Withdrawal of a Constitutional Speedy Trial Motion Is an Inherently Coercive Mode of Proceedings Error
Expert Who Evaluated Sex Offender As Part of the Initial Case Review Team Was Properly Allowed to Testify at the Civil Commitment Hearing
THE TRANSFER OF CERTAIN ASPECTS OF SELLER’S BUSINESS TO BUYER DID NOT MEET THE CRITERIA IN LABOR LAW 581; THEREFORE THE TRANSFER DID NOT TRIGGER THE TAKEOVER OF THE SELLER’S UNEMPLOYMENT INSURANCE EXPERIENCE ACCOUNT (THIRD DEPT).
Cotenant’s Exclusive Possession and Payment of Taxes and Maintenance Costs, Standing Alone, Are Not Enough to Establish Adverse Possession As Against a Cotenant/Criteria for Ouster of Cotenant Not Met
THE RECORD DID NOT DEMONSTRATE THE PARENTS COULD NOT COMMUNICATE ABOUT THE NEEDS OF THE CHILD AND THEREFORE DID NOT SUPPORT AWARDING SOLE CUSTODY TO FATHER; THE JUDGE SHOULD NOT HAVE LEFT IT UP TO THE PARTIES TO CRAFT A PARENTING-TIME SCHEDULE; A CHILD’S TESTIMONY IN A LINCOLN HEARING HAS NO INDEPENDENT EVIDENTIARY VALUE AND MUST BE KEPT CONFIDENTIAL (THIRD DEPT). ​
FIBER OPTIC CABLES ARE NOT TAXABLE REAL PROPERTY UNDER REAL PROPERTY TAX LAW (RPTL) 102.

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

Responsibility for Payments for a 1999 Claim (Which Was Reopened After 13 Years)... Construction Manager Did Not Have the Contractual Authority to Control the Manner...