146 A.D.3d 1118
N.Y. App. Div.2017Background
- Diane Corvetti owns three parcels in the Town of Lake Pleasant; portions received RPTL 480‑a tax exemptions and she repeatedly contested annual assessments.
- She brought multiple actions (2001–2010) alleging systematic overvaluation by town assessors and the Board of Assessment Review (BAR), asserting equal protection and due process claims and damages under 42 U.S.C. § 1983.
- Defendants moved for summary judgment on seven complaints, asserting collateral estoppel, absolute/qualified immunity for BAR members, and lack of municipal policy or individual liability.
- Supreme Court (first order) dismissed action No. 1 as barred by collateral estoppel, dismissed claims against BAR and many individual defendants (absolute/qualified immunity), and denied dismissal of constitutional claims against the Town and assessors in their official capacities.
- On reargument (second order) the court reinstated action No. 1, reinstated § 1983 claims and punitive damages against individual assessors Winchell and Buyce, and barred action No. 2.
- Appellate Division modified to dismiss all § 1983 claims against the Town (no municipal policy/custom shown) but affirmed reinstatement of individual-capacity claims and punitive damages against Winchell and Buyce (questions of fact on personal involvement and improper motive).
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether action No. 2 is barred by collateral estoppel | Corvetti contends claims differ or were not decided previously | Defendants assert identical constitutional claims were necessarily decided in prior CPLR article 78 proceeding | Action No. 2 barred by collateral estoppel; prior proceeding necessarily decided the issues |
| Whether BAR and BAR members are immune | Corvetti argues BAR members acted improperly and are liable | Defendants assert BAR and members have absolute quasi‑judicial immunity under RPTL duties | BAR and members entitled to absolute immunity; claims dismissed against them |
| Municipal liability under § 1983 (Town of Lake Pleasant) | Corvetti alleges assessors’ actions reflected a Town policy/custom and increases show an official policy | Defendants show town‑wide revaluations done by outside consultant, mass‑appraisal methodology, and no policy of discrimination | No municipal policy/custom shown; § 1983 claims and punitive damages against Town dismissed |
| Individual liability of assessors (Winchell, Buyce) under § 1983 and punitive damages | Corvetti alleges personal involvement, retaliatory motive, and discriminatory valuation practices | Defendants argue assessors merely relied on consultant, lacked intent or personal involvement causing constitutional violation | Material questions of fact exist about assessors’ personal involvement and motive (including discretionary adjustments); claims and punitive damages against assessors in individual capacities reinstated |
Key Cases Cited
- Parker v. Blauvelt Volunteer Fire Co., 93 N.Y.2d 343 (issue preclusion elements and burden)
- Arteaga v. State of New York, 72 N.Y.2d 212 (analysis of absolute vs. qualified immunity for government actors)
- Abbott v. Town of Delaware, 238 A.D.2d 868 (taxpayer § 1983 due process claim for aggravated misuse of taxing power)
- Littlejohn v. City of New York, 795 F.3d 297 (municipal liability and personal‑involvement standards under § 1983)
- 423 S. Salina St. v. City of Syracuse, 68 N.Y.2d 474 (tax assessment due process precedent)
- Shelton v. New York State Liquor Authority, 61 A.D.3d 1145 (personal‑involvement requirement for § 1983 suits)
- Matter of Resnick v. Town of Canaan, 38 A.D.3d 949 (selective reassessment as equal protection claim)