Navigation

Archive | Tax Assessment

February 17, 2022

Independent Appraiser Does Not Mean Biased Assessor

Matthew Clifford, Esq., an outstanding condemnation and tax cert lawyer, was enough to send a recent Putnam County Supreme Court decision, LAK 3, LLC v Board of Assessors, et ano of Town of Carmel, Index No. 501685/2019 Filed 02/14/2022. The case involved a tax reduction petition to reduce the assessment on 41 Averill Drive, a single-family residence near Lake Mahopac.  In 2017, the property had an assessed value of $1,011,000.  In 2018, the assessment was increased to $2,816,500.  In 2019, that assessed value was increased to $2,934,000.  The Petitioner retained… read more

By
Posted in Court Rules, Credibility, Independent Appraiser, Tax Assessment
Read more > 0

November 5, 2020

Tax Assessments on Property Condemned – What, Me Worry?

One of the nice things of being a member of the Owners’ Counsel of America (OCA) is that you can ask for help or ideas regarding your condemnation case.  Today Paul G. Henry, Esq., the member from Missouri posed the question about a case he has where the owners protested their property taxes. Various members weighed in with their thoughts.  Howard Roston, Esq. from Minnesota commented that if the dates of valuation are close and the property is in the same condition for both appraisals, the courts will let this… read more

By
Posted in Admissibility, Condemnation, Owners' Counsel of America, Tax Assessment
Read more > 0

June 6, 2018

TAXES ON PARKLAND – NEVER

The Second Department handed down an interesting case today, Town of North Hempstead v County of Nassau, ___ AD3d ___, June 6, 2018.  The facts are somewhat difficult, but I shall try to simplify.  In 2005, land was conveyed to the Town of North Hempstead for use as a public park.  The real property was used as a park since that date. The Town failed to record the 2005 deed until December 2008.  Meanwhile the County was assessing taxes on the land and sold the tax liens to an individual. … read more

By
Posted in parklands, RPTL 406, Tax Assessment
Read more > 0