81 A.D.3d 649
N.Y. App. Div.2011Background
- Proceedings under Real Property Tax Law article 7 review 2006–2008 property assessments for Town of Cornwall properties, including the subject property.
- Board of Assessors for the Town of Cornwall and Town of Cornwall appeal from a July 13–15, 2009 order granting summary judgment to petitioner and denying respondents’ cross motion for summary judgment.
- Supreme Court vacated a June 6, 2008 order on reargument, but then adhered to it, and corrected assessment rolls, awarding refunds with interest.
- Appellants moved for leave to renew; the court denied renewal to the extent sought.
- Appeal from July 15, 2009 order dismissed for lack of right to appeal; orders dated July 13, 2009 (as amended) and December 4, 2009 affirmed in part and costs awarded to petitioner.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Selective reassessment challenged on equal protection grounds | Weiner-based claim that reassessment lacked rational basis | Assessment applied policy evenly to similarly situated property | Petitioner entitled to judgment on the issue; reassessment challenged on selectivity upheld |
| Use of purchase price/current market value in setting assessments | As applied, reassessment scheme unconstitutional if selective | Valuation method not inherently illegal if applied even-handedly | Not illegal on its face; allowed if applied uniformly |
| Leave to renew denial | New facts existed but not presented earlier | Renewal requires new facts and reasonable justification | Court properly denied renewal; moving party failed to show justification or new facts |
Key Cases Cited
- Matter of Weiner v Board of Assessors &/or Assessor of Town/Vil. of Harrison, 69 AD3d 949 (2010) (selective reassessment framework; equal protection concerns)
- Matter of Mundinger v Assessor of City of Rye, 187 AD2d 594 (1992) (concept of reassessment not illegal per se)
- Allegheny Pittsburgh Coal Co. v Commission of Webster Cty., 488 US 336 (1989) (equal protection safeguards in valuation)
- Matter of Stern v Assessor of City of Rye, 268 AD2d 482 (2000) (valuation methods in reassessment cases)
- Nash v Assessor of Town of Southampton, 168 AD2d 102 (1991) (equal protection considerations in assessments)
- Matter of Kaminsky v Assessor of Town of Ossining, 12 Misc 3d 1169[A] (2006 NY Slip Op 51120[U]) (reassessment methodology; procedural posture)
- Matter of AKW Holdings LLC v Assessor of Town of Clarkstown, 12 Misc 3d 1160[A] (2006 NY Slip Op 50976[U]) (claims of selective reassessment)
- Matter of McCready v Assessor of Town of Ossining, 11 Misc 3d 1086[A] (2006 NY Slip Op 50719[U]) (reassessment and appraisal standards)
- Matter of Markim v Assessor of Town of Orangetown, 11 Misc 3d 1063[A] (2006 NY Slip Op 50374[U]) (procedural aspects of reassessment challenges)
- Bock v Town/Vil. of Scarsdale, 11 Misc 3d 1052[A] (2006 NY Slip Op 50178[U]) (case on reassessment practices)