New York Supreme Court, Appellate Court Affirms Dismissal of Property Tax Assessment Challenge

The New York Supreme Court, Appellate Division issued a judgment affirming the lower court’s decision to dismiss taxpayer’s property tax assessment challenge. Taxpayer had filed complaints and small claims assessment review applications for tax years 2019/2020 and 2020/2021, alleging unlawful and selective assessment of their single-family residence. The court denied taxpayer’s request to convert the Real Property Tax Law (RPTL) article 7 proceeding into a CPLR article 78 proceeding, concluding that RPTL article 7 was the proper method for challenging tax assessments in this case, as the taxpayer had not demonstrated that the hearing officer’s determination lacked a rational basis ...