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
THE PROSECUTOR’S REMARKS REQUIRED REVERSAL AND A NEW TRIAL ON ONE COUNT (SECOND DEPT).
PLAINTIFF’S TWO SEPARATE TRAFFIC ACCIDENTS SHOULD BE TRIED TOGETHER BECAUSE PLAINTIFF ALLEGED THE INJURIES FROM THE FIRST ACCIDENT WERE EXACERBATED BY THE SECOND ACCIDENT (SECOND DEPT).
THE BREACH OF CONTRACT CAUSE OF ACTION ALLEGING DEFENDANT ATTORNEY OVERBILLED SHOULD HAVE SURVIVED THE MOTION TO DISMISS DESPITE THE DISMISSAL OF THE LEGAL MALPRACTICE CAUSE OF ACTION (SECOND DEPT).
No Proof Misrepresentation Caused Decedent to Disinherit Daughter
DEFENDANT’S MOTION FOR SUMMARY JUDGMENT IN THIS PODIATRIC MALPRACTICE CASE SHOULD NOT HAVE BEEN GRANTED, REQUIREMENTS FOR A LACK OF INFORMED CONSENT CAUSE OF ACTION EXPLAINED.
THE AFFIDAVIT WHICH PURPORTED TO DEMONSTRATE PLAINTIFF BANK HAD STANDING TO BRING THE FORECLOSURE ACTION REFERRED TO BUSINESS RECORDS WHICH WERE NOT ATTACHED, RENDERING THE AFFIDAVIT INADMISSIBLE HEARSAY (SECOND DEPT).
DEFENDANT DID NOT DEMONSTRATE DISCOVERY WOULD LEAD TO EVIDENCE ESSENTIAL TO DEFEND AGAINST PLAINTIFF’S SUMMARY JUDGMENT MOTION IN THIS INTERSECTION TRAFFIC ACCIDENT CASE; PLAINTIFF’S MOTION SHOULD NOT HAVE BEEN DENIED AS PREMATURE (SECOND DEPT). ​
ALTHOUGH THE CORD WHICH ALLEGEDLY CAUSED PLAINTIFF’S SLIP AND FALL MAY HAVE BEEN OPEN AND OBVIOUS, DEFENDANTS DID NOT DEMONSTRATE IT WAS NOT INHERENTLY DANGEROUS; DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT SHOULD NOT HAVE BEEN GRANTED (SECOND DEPT).

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...