Navigation

Archive | Tax Certiorari

August 16, 2018

STANDING TO FILE A TAX CERTIORARI PETITION – AN EVERCHANGING DEFINITION

On May 10, 2018, we blogged about a tax certiorari decision handed down by the Appellate Division, Second Department, Matter of Larchmont Pancake House v Board of Assessors, 153 AD2d 521 (Aug. 2, 2017).  The decision caused great concern to the bar because it held that while a tenant who is responsible for the payment of real estate taxes is an aggrieved party within the meaning of the RPTL because the assessments had a direct adverse affect on its pecuniary interests.  The tenant may not proceed because RPLT articles require… read more

By
Posted in Aggrieved Person, Standing, Tax Certiorari
Read more > 0

May 10, 2018

CAN TENANTS FILE PETITIONS TO REDUCE ASSESSMENTS? MATTER OF LARCHMONT PANCAKE HOUSE

On May 8, 2018, the Court of Appeals granted leave to appeal the decision of the Appellate Division, Second Department in Matter of Larchmont Pancake House v Board of Assessors, 153 AD3d 521 (2d Dept 2017). The decision caused a great deal of concern to the Tax Certiorari Bar.  Briefly stated, the Second Department held that while a tenant is an aggrieved party within the meaning of the RPTL because assessments have a direct effect on its pecuniary interests, Article 5 of the RPTL requires that the property owner file… read more

By
Posted in Tax Certiorari
Read more > 0

March 16, 2016

Tax Assessments are Irrelevant in a Condemnation Matter

We often observe condemnors attempting to use tax assessment records or real estate tax reduction applications to influence a court’s award of just compensation.  It is well-established that tax assessment values bear no resemblance to fair market value and are never relevant in a condemnation case. In a condemnation proceeding, the subject property must be valued at its highest and best use regardless of actual use.  Matter of City of New York (Clearview Expressway), 9 NY2d 439 (1961). The valuation of the subject property is set forth in the parties’… read more

By
Posted in Eminent Domain, Tax Certiorari, Uncategorized, Valuation
Read more > 0

November 30, 2015

Computer Virus Constitutes “Good Cause” to Amend Appraisal

It is generally difficult to amend an appraisal in an eminent domain or tax certiorari proceeding.  The party attempting to amend an appraisal must show good cause, which is determined by the court’s discretion. 22 NYCRR § 202.61 controls the exchange of appraisal reports in New York Supreme Court eminent domain proceedings and states that “the court may, upon good cause shown, … allow an amended or supplemental report to be filed upon such conditions as the court may direct.”  § 202.61(a)(3).  The same language is used for amended appraisal reports in… read more

By
Posted in Appraisers, Tax Certiorari
Read more > 0

May 11, 2015

New York’s Tax Cap Statute and Recent Tax Certiorari, Eminent Domain and Exemption Cases

The Hon. Thomas A. Dickerson and John Mechman, Esq. have authored an excellent article published in the Westchester Bar Journal titled “New York’s Tax Cap Statute and Recent Tax Certiorari, Eminent Domain, and Exemption Cases. The article provides a synopsis of interesting and relevant cases decided in the 2014 calendar year by New York Supreme Courts and is available by clicking here. The first topic addressed in the article is New York’s tax cap statute, which was signed into law by Governor Cuomo on June 30, 2011. The statute provides… read more

By
Posted in New York, Recent cases, Tax Certiorari, Valuation
Read more > 0