New York Supreme Court Upholds Town of Cuba Tax Assessment Validity

The New York Supreme Court, Appellate Division, Fourth Department reversed a lower court’s judgment that had declared the 2023 Town of Cuba tax assessment roll null and void. The dispute arose when taxpayers challenged the town’s 2023 tax assessment, claiming the methodology was arbitrary and unconstitutional. The court found that the taxpayers failed to overcome the presumption of validity attached to the property valuation and did not provide substantial evidence of overvaluation through sound theory and objective data. The court concluded that the professional firm hired by the town had rationally employed a market value method of valuation, including comparative ...