New York Supreme Court, Appellate Division Affirms Order to Reclassify, Reassess Vacant Property

The New York Supreme Court, Appellate Division affirmed a lower court decision directing the Department of Finance to reclassify and reassess a vacant unimproved property in Staten Island from tax class four to tax class one residential property. The taxpayer challenged the tax classification after the Department denied an application for reassessment in 2022. The Supreme Court found the Department’s denial was arbitrary and capricious and directed that the subject property be reassessed and reclassified as tax class one, residential property. [Matter of Block 3738 Construction Corp. v. Niblack, Sup. App. Div., No. 2023-00357, 01/29/2025]

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