The Second Department, in a full-fledged opinion by Justice Duffy, disagreeing with the Third Department, determined that an action challenging a real property tax assessment cannot be brought before the completion and filing of the assessment. Here the action was brought before the filing of the assessment and was therefore properly dismissed as untimely:
The time period within which a proceeding challenging a final assessment of real property may be commenced is set forth in section 702(2) of the Real Property Tax Law. Section 702(2) provides, in relevant part, that a proceeding to review the assessment of real property:
“shall be commenced within thirty days after the final completion and filing of the assessment roll containing such assessment. For the purposes of this section[,] an assessment roll shall not be considered finally completed and filed until the last day set by law for the filing of such assessment roll or until notice thereof has been given as required by law, whichever is later” … . * * *
The provision requires a petitioner to commence a proceeding within the 30-day period between the finalization of the tax assessment roll and the expiration of that statute of limitation or face dismissal. * * *
Thus, the failure to timely commence a Real Property Tax Law article 7 proceeding is “a complete defense to the petition” which “must be dismissed” … . Matter of Coscia v Town of Greenburgh, 2023 NY Slip Op 05729, Second Dept 11-15-23
Practice Point: Here the challenge to the real property tax assessment was brought in September 2016 but the completion and filing of the assessment was not until November 2016. The challenge was properly dismissed as untimely.