The Third Department, in a decision too detailed to be fairly summarized here, determined a town board of assessment review (BAR) is a quasi-judicial body and is therefore entitled to absolute immunity from suit. The Third Department further determined that causes of actions for civil rights violations (42 USC 1983) against two town assessors individually (stemming from allegedly discriminatory property tax assessments) can go forward:
Consistent with the provisions of RPTL 523, the Town was required to have a board of assessment review (see RPTL 523 [1] [a]), and its individual members, in turn, were required to attend mandated training (see RPTL 523 [1] [d]; [2]). Here, in accordance with its appointed duties, the BAR had a statutory obligation to “fix the place or places for the hearing of complaints in relation to assessments” (RPTL 525 [1]) and, on the date required by law, to “meet to hear complaints in relation to assessments” (RPTL 525 [2] [a]). Upon convening for the required hearing, the BAR could “administer oaths, take testimony and hear proofs in regard to any complaint and the assessment to which it relates” and, further, could “require the person whose real property is assessed, or his or her agent or representative, or any other person, to appear before [it] and be examined concerning such complaint, and to produce any papers relating to such assessment” (RPTL 525 [2] [a]). “Minutes of the examination of every person [so] examined” were required to “be taken and filed in the office of the . . . town clerk” (RPTL 525 [2] [a]), and the BAR thereafter was required to “determine the final assessed valuation or taxable assessed valuation . . . of the real property of each complainant” (RPTL 525 [3] [a]), “prepare and verify a statement showing the changes determined to be made by them in the assessments” and notify each complainant of its determination and the time within which to seek judicial review thereof (RPTL 525 [4]). In light of these statutory mandates, it is apparent that the BAR’s determinations constitute decisions of a quasi-judicial nature and, hence, the BAR (and its individual members) are entitled to absolute immunity … . * * *
… [S]uffice it to say that [defendants town assessors’] proof … fell short of establishing that the assessors valued plaintiff’s property in a nondiscriminatory fashion and, therefore, defendants failed to demonstrate their entitlement to summary judgment [on the violation of civil rights causes of action]. Corvetti v Town of Lake Pleasant, 2017 NY Slip Op 00227, 3rd Dept 1-12-17
REAL PROPERTY TAX LAW (TOWN BOARD OF ASSESSMENT REVIEW IS A QUASI-JUDICIAL BODY IMMUNE FROM SUIT, 42 USC 1983 CAUSES OF ACTION AGAINST TOWN ASSESSORS INDIVIDUALLY CAN GO FORWARD)/MUNICIPAL LAW (REAL PROPERTY TAX LAW, TOWN BOARD OF ASSESSMENT REVIEW IS A QUASI-JUDICIAL BODY IMMUNE FROM SUIT, 42 USC 1983 CAUSES OF ACTION AGAINST TOWN ASSESSORS INDIVIDUALLY CAN GO FORWARD)/BOARD OF ASSESSMENT REVIEW (REAL PROPERTY TAX LAW, (TOWN BOARD OF ASSESSMENT REVIEW IS A QUASI-JUDICIAL BODY IMMUNE FROM SUIT, 42 USC 1983 CAUSES OF ACTION AGAINST TOWN ASSESSORS INDIVIDUALLY CAN GO FORWARD)/IMMUNITY (TOWN BOARD OF ASSESSMENT REVIEW IS A QUASI-JUDICIAL BODY IMMUNE FROM SUIT, 42 USC 1983 CAUSES OF ACTION AGAINST TOWN ASSESSORS INDIVIDUALLY CAN GO FORWARD)/CIVIL RIGHTS (42 USC 1983) (TOWN BOARD OF ASSESSMENT REVIEW IS A QUASI-JUDICIAL BODY IMMUNE FROM SUIT, 42 USC 1983 CAUSES OF ACTION AGAINST TOWN ASSESSORS INDIVIDUALLY CAN GO FORWARD)/42 USC 1983 (REAL PROPERTY TAX LAW, TOWN BOARD OF ASSESSMENT REVIEW IS A QUASI-JUDICIAL BODY IMMUNE FROM SUIT, 42 USC 1983 CAUSES OF ACTION AGAINST TOWN ASSESSORS INDIVIDUALLY CAN GO FORWARD)