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THE PETITION STATED CAUSES OF ACTION FOR A VIOLATION OF REAL PROPERTY TAX LAW (RPTL) 305 AND VIOLATION OF EQUAL PROTECTION; THE PETITION ALLEGED LARGER HOMES WERE ASSESSED AT LESS THAN 100% OF MARKET VALUE AND SMALLER HOMES WERE ASSESSED AT 100% OF MARKET VALUE (SECOND DEPT). ​

The Second Department, reversing Supreme Court, determined the petition stated causes of action for improper assessment of property values and violation of equal protection. It was alleged that the methodology use to assess the value of home for property tax purposes resulted in less than 100% assessment for the larger homes and 100% assessment for the smaller homes:

Under RPTL 305(2), real property within an assessing unit must “be assessed at a uniform percentage of value”… . “[R]egardless of the methodology adopted by the [a]ssessor, the result must reflect the realistic value of the property so that the tax burden of each property is equitable” … . Although there is a presumption that a tax assessor’s property valuations are valid, property owners may rebut the presumption through submission of substantial evidence of overvaluation … .

… The petition, as supplemented by affidavits from the petitioner’s members and empirical and statistical analyses, sufficiently stated a cause of action for violation of RPTL 305. …

Accepting as true the facts alleged in the petition and according the petitioner the benefit of every favorable inference, the petition, as supplemented by the petitioner’s submissions, sufficiently stated a claim for violations of the equal protection clauses of the State and Federal Constitutions. Matter of Scarsdale Comm. for Fair Assessments v Albanese, 2022 NY Slip Op 01027, Second Dept 2-16-22

 

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