You are here: / / THE PETITION STATED CAUSES OF ACTION FOR A VIOLATION OF REAL PROPERTY TAX...
,

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

 

You might also like
Certification Order Requiring Filing of Note of Issue in 70, Rather than 90, Days Could Not Be Basis of Dismissal
IN ORDER TO HOLD A PROPERTY OWNER LIABLE FOR THE CREATION OF A DANGEROUS CONDITION, HERE THE INSTALLATION OF A COMPOSITE MATERIAL AT THE TOP OF A STAIRWELL WHICH ALLEGEDLY BECAME SLIPPERY WHEN WET, A PLAINTIFF MUST SHOW THE DEFENDANT WAS AWARE OF THE DANGER (SECOND DEPT).
THE USE OF POST-DISCHARGE AFFIDAVITS FROM TWO JURORS, CLAIMING JUROR CONFUSION, AS THE BASIS FOR THE MOTION TO SET ASIDE THE VERDICT WAS IMPROPER BECAUSE THERE WAS NO SUPPORT FOR THE CLAIMS IN THE RECORD; THE MOTION SHOULD HAVE BEEN DENIED (SECOND DEPT).
Declaratory Judgment, Not Mandamus, Was Proper Vehicle for Determining Whether a Town Was Obligated to Repair a Bridge
State Pollutant Discharge Permit Properly Approved by DEP
FAMILY COURT SHOULD AMEND ITS ORDER GRANTING A SPECIAL IMMIGRANT JUVENILE STATUS (SIJS) PETITION TO ADDRESS THE REASONS FOR THE REVOCATION OF THE PETITION BY THE US CITIZENSHIP AND IMMIGRATION SERVICES (SECOND DEPT).
DEFENDANT’S DRIVING WHILE INTOXICATED AT HIGH SPEEDS AND IGNORING TRAFFIC LIGHTS, RESULTING IN AN INTERSECTION COLLISION WHICH KILLED THE OTHER DRIVER, SUPPORTED THE DEPRAVED INDIFFERENCE MURDER CONVICTION.
Article 81 Guardianship Hearing Should Not Have Been Held in the Absence of the Alleged Incapacitated Person; Counsel Should Have Been Appointed for the Alleged Incapacitated Person

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

PETITIONER’S NOTICE OF CLAIM DEMONSTRATED HE HAD SUFFICIENT INFORMATION... THE SUPPORT MAGISTRATE DID NOT ENSURE THAT FATHER KNOWINGLY, INTELLIGENTLY AND...