Judicial cases
The following is a list of recently decided judicial cases that may be of interest to those who follow developments in the laws that govern real property tax administration. We're sharing these cases for informational purposes only. We make no representations as to the precedential value of any of the cases, nor do we intend this posting to constitute legal advice of any kind. We urge you to consult with a knowledgeable attorney before relying on any of the reported cases. As we learn of new cases we'll share them here.
Judicial cases by year
December 2020
- Cella v Suffolk County
- Matter of In Rem Tax Foreclosure Action No. 52
- NYCTL 1998-2 Trust v Chinese Am. Trading Co., Inc.
- Matter of Town of Irondequoit v County of Monroe (See the August 2019 decision that the court modified.)
- Matter of DCH Auto v Town of Mamaroneck (See the December 2019 decision that the court declined to review).
- Matter of Barklee 94 LLC v N. Y. City Dept. of Fin. (See the June 2020 decision that the court declined to review.)
- Matter of 314 Rutledge St., LLC v Tax Commn. of the City of N.Y
- NYCTL 1982-2 Trust v Alzheimer's Found. of Staten Is., Inc.
November 2020
- NYCTL 2016-A Trust v Eglise Baptiste De La Communion Fraternelle, Inc.
- Matter of Laertes Solar, LLC v Assessor of Town of Harford (See the April 2020 decision that the court declined to review).
- NYCTL 1998-2 Trust v Bernstein NY 7 Corp.
- Matter of Cornell Univ. v Board of Assessment Review (See the August 2020 decision that the court modified)
- Matter of Board of Mgrs. of the Liberty View Condominium v New York City Dept. of Fin.
- Matter of 655 Fifth Dutch Equities, LLC v Tax Commn. of the City of N.Y.
October 2020
- Matter of Abner Doubleday, LLC v Assessor of the Town of Oneonta
- Cayuga Indian Nation of New York v. Seneca County (See the December 2018 decision that the court affirmed.)
- Town of Hempstead, etc. v AJM Capital II, LLC (See the May 2020 decision that the court declined to review.)
- Matter of Sound Shore Guild Assn., Inc. v Assessor of Town of Riverhead (See the April 2020 decision that the court declined to review.)
- Matter of NFR Gateway, LLC v City of Niagara Falls (See the March 2019 decision that the court affirmed.)
September 2020
- Matter of Brookdale Senior Living Solutions & Meriweg Latham LLC v Town of Colonie Bd. of Assessment Review
- Tax Equity Now NY LLC v City of New York (See the February 2020 decision that the court declined to review.)
- NYCTL 1997-1 Trust v Igal Stell (See the May 2020 decision that the court declined to review.)
August 2020
- Matter of Cornell Univ. v Board of Assessment Review (See the January 2019 decision that the court reversed.)
- Note: This decision was modified by a November 2020 decision of the same court.
- Town of Ramapo v. Dept. of Taxation and Finance
July 2020
- Matter of International Student Exch., Inc. v Assessors Off. of the Town of Islip
- That Is So Franco, LLC v. Assessor for the City of Troy
June 2020
- SNL Capital Partners, LLC v City of New York
- Matter of Foreclosure of Tax Liens, etc. v Tammy Burton Goldman (See the October 2018 decision that the court declined to review.)
- Matter of Level 3 Communications, LLC v Erie County (See the July 2019 decision that the court declined to review.)
- Matter of Level 3 Communications, LLC v Chautauqua County (See the July 2019 decision that the court declined to review.)
- Matter of Barklee 94 LLC v New York City Dept. of Finance
- Note: The Court of Appeals issued a December 2020 motion decision denying leave to appeal this decision.
May 2020
- Matter of Groll v Board of Assessment Review of the Town of Delaware
- Matter of Lieb v Town of Smithtown Assessor's Office
- Matter of CenturyLink Communications, LLC. v. Schmidt
- NYCTL 1997-1 Trust v Stell
- Matter of Vil. of Kiryas Joel v Assessor of Town of Woodbury (See the October 2019 decision that the court declined to review.)
- Town of Hempstead v AJM Capital II, LLC (See the January 2017 decision that the court affirmed.)
- SLIC Network Solutions, Inc. v. Department of Taxation and Finance
- Town of Niskayuna v Joll
April 2020
- Matter of Maragos v Town of Hempstead Indus. Dev. Agency (See the July 2019 decision that the court declined to review.)
- Matter of Sound Shore Guild Assn., Inc. v Assessor of the Town of Riverhead
- Matter of Laertes Solar, LLC v Assessor of the Town of Harford (See the September 2018 decision that the court affirmed.)
- Note: The Court of Appeals issued a November 2020 motion decision denying leave to appeal this decision.
March 2020
- NYCTL 2015-A Trust v Diffo Props. Corp. (See the April 2019 decision that the court declined to review.)
- Matter of 121 Willow, LLC v Board of Assessors of the County of Nassau
- Matter of Board of Mgrs. of Plum Point-On Hudson Condominium I v Assessor of the Town of New Windsor
February 2020
- Tax Equity Now NY LLC v City of New York
- NYCTL 2014-A Trust v 127 W 138th St. LLC
- NYCTL 2016-A Trust v Eckford-Greenpoint LLC
- Keyspan Gas E. Corp., etc. v Supervisor of Town of N. Hempstead (See the February 2019 decision that the court declined to review.)
- Keyspan Gas E. Corp., etc. v Supervisor of Town of N. Hempstead (See the February 2019 decision that the court declined to review.)
- Verizon N. Y., Inc., etc. v Supervisors of Town of N. Hempstead (See the February 2019 decision that the court declined to review.)
- Matter of Foreclosure of Tax Liens, etc. v Paul J. Schenk, Jr. (See the February 2019 decision that the court declined to review.)
- Matter of Acerno v New York City Dept. of Fin.
January 2020
December 2019
- Matter of Wilk v Tax Commn. of the City of N.Y.
- Matter of C & F Second Ave., LLC v Comptroller of the City of N.Y.
- Matter of DCH Auto v Town of Mamaroneck
- Note: The Court of Appeals issued a December 2020 motion decision dismissing the motion for leave to appeal this decision.
- NYCTL 1998-2 Trust v 70 Orchard LLC
- NYCTL 2017-A Trust v Size
- NYCTL 2009-A Trust v Advance Realty of NYS, LLC
- Matter of Brookdale Physicians' Dialysis Assoc., Inc. v Department of Fin. of the City of N.Y. (See the August 2018 decision that the court affirmed)
November 2019
- NYCTL 2015-A Trust v Masin
- NYCTL 2012-A Trust v 1698 Lex Corp. (See the February 2019 decision that the court declined to review.)
- Matter of Church Aid of the Prot. Episcopal Church in the Town of Saratoga Springs, Inc. v Town of Wilton Assessor
- Matter of Level 3 Communications, LLC v Erie County (See the July 2019 decision that the court declined to rehear.)
- Matter of Level 3 Communications, LLC v Chautauqua County (See the July 2019 decision that the court declined to rehear.)
October 2019
- Matter of Erie Blvd. Hydropower L.P. v Town of Moreau Assessor
- Matter of Foxcroft Vil., LLC v Town Assessor of the Town of Fallsburg
- Matter of Consolidated Edison Co. of N.Y., Inc. v New York State Bd. of Real Prop. Servs.
- Matter of Village of Kiryas Joel v Assessor of the Town of Woodbury
September 2019
August 2019
- Matter of T.B.S. Realty Mgt., LLC v Town of Ramapo
- Herkimer County Indus. Dev. Agency v Village of Herkimer
- Matter of Town of Irondequoit v County of Monroe
- Note: This decision was modified by a December 2020 decision of the Court of Appeals.
- Matter of City of Utica (Martin)
- Matter of Liebel v City of Rochester
- Matter of Trusso v Town of Grand Is.
July 2019
- Matter of Wilczak v City of Niagara Falls
- Matter of Level 3 Communications, LLC v Chautauqua County
- Matter of Level 3 Communications, LLC v Erie County
- Matter of 3 Del. Group LLC v Broome County (See the December 2018 decision the court previously issued.)
- Matter of Maragos v Town of Hempstead Indus. Dev. Agency
- Matter of The Assn. of Prop. Owners of Sleepy Hollow Lake, Inc. v McBride
June 2019
- Kuzmich v 50 Murray St. Acquisition LLC
- Matter of MSK Realty Interests, LLC v Department of Fin. of City of New York (See the March 2019 decision that the court declined to review.)
- Verizon N. Y., Inc., etc. v Supervisors of Town of N. Hempstead (See the February 2019 decision that the court declined to review.)
- Keyspan Gas E. Corp., etc. v Supervisor of Town of N. Hempstead-8194/10 (See the February 2019 decision that the court declined to review.)
- Keyspan Gas E. Corp., etc. v Supervisor of Town of N. Hempstead-7269/02 (See the February 2019 decision that the court declined to review.)
- Matter of Hoge v Chautauqua County
- Matter of County of Seneca (Maxim Dev. Group) (See the March 2018 decision that the court affirmed.)
- Matter of County of Wayne (Schenk) (See the February 2019 decision that the court declined to rehear.)
- Matter of Target # 1954 v Board of Assessors
- Tax Equity Now NY LLC v City of New York
- Matter of Ball v Town of Ballston
May 2019
- NYCTL 2015-A Trust v 731 Bergen, LLC
- Volpe v County of Suffolk
- Matter of Bethelite Community Church v Department of Envtl. Protection of the City of N.Y.
- Matter of LI Clean Air Water & Soil, Ltd. v New York State Pub. Serv. Commn.
- NYCTL 2013-A Trust v Heights Houses Corp.
- 3649 Erie, LLC v Shoppingtown Mall, NY, LLC
- Matter of Terry v Thomas
April 2019
- NYCTL 1998-2 Trust v D & A Equities LLC
- NYCTL 2015-A Trust v Diffo Props. Corp.
- Matter of Larchmont Pancake House v Board of Assessors (See the August 2017 decision that the court affirmed.)
March 2019
- In Rem Tax Foreclosure Action No. 53 Borough of Brooklyn
- Matter of DeSousa v Town of Babylon
- Matter of Eastbrooke Condominium v Ainsworth
- Matter of NFR Gateway LLC (Nabisco) v City of Niagara Falls
- 416 Mgt. LLC v Tax Commn. of N.Y.
- Matter of Gleason v Town of Carmel
- Matter of Gedan v Town of Mamaroneck
- W. Rogowski Farm, LLC v County of Orange
- Matter of Shubert Org. Inc. v Tax Commn. of the City of N.Y.
- Matter of MSK Realty Interests, LLC v Department of Fin. of the City of N.Y.
- Massaro v Assessor of the Town of Carmel
February 2019
- NYCTL 2012-A Trust v 1698 Lex Corp.
- NYCTL 1998-2 Trust v Frederick Siemon (See the October 2018 decision that the court declined to review.)
- Matter of T-Mobile Northeast, LLC v Anthony V. DeBellis, etc. (See the December 2018 decision that the court declined to rehear.)
- Level 3 Communications, LLC (Now Known as Centurylink) v Jacques Jiha (See the June 2018 decision that the court declined to review.)
- Matter of The Foreclosure of Tax Liens By Proceeding In Rem Pursuant To Art. 11 of The Real Prop. Tax Law By The City of Utica (Suprunchik)
- Matter of Foreclosure of Tax Liens By Proceeding In Rem Pursuant To Art. 11 of The Real Prop. Tax Law By The County of Wayne Relating To The 2015 Town & County Tax (Schenk)
- Matter of Foreclosure of Tax Liens By Proceeding In Rem Pursuant To Art. 11 of The Real Prop. Tax Law By The County of Ontario (Duvall)
- Verizon N.Y., Inc. v Supervisors of Town of N. Hempstead
- Keyspan Gas E. Corp. v Supervisor of Town of N. Hempstead-8194/10
- Keyspan Gas E. Corp. v Supervisor of Town of N. Hempstead-7269/02
January 2019
- Cornell University v. Board of Assessment Review
- Note: This decision was reversed by an August 2020 decision of the Appellate Division, as subsequently modified by a November 2020 decision of the same court.
December 2018
- NYCTL 1998-2 Trust v 70 Orchard LLC
- Target #579 v Board of Assessors
- NYCTL 1998-2 Trust v East 115th St. Assoc.
- Matter of Adrian Family Partners I, LP v Town of Yorktown
- Matter of T-Mobile Northeast, LLC v. Anthony V. DeBellis (See the October 2016 decision that the court affirmed.)
- Cayuga Indian Nation of NY v. Seneca County, NY
- 3 Del. Group LLC v Broome County
November 2018
- Matter of Drug Policy Alliance v New York City Tax Comm'n
- Preferred Group of Manhattan, Inc. v City of Poughkeepsie
October 2018
- Ninth Ave. Realty LLC v City of New York
- Matter of Champlain Ctr. N. LLC v Town of Plattsburgh
- NYCTL 1998-2 Trust v Siemon
- Matter of Foreclosure of Tax Liens v Goldman
- Matter of 96 Wythe Acquisition, LLC v Jiha
- 45 Great Jones Apt. Corp. V Tax Comm. of the City of New York
September 2018
- Laertes Solar LLC v Assessor of the Town of Hartford
- Milwest Assoc. v County of Suffolk
- Baldwin Union Free Sch. Dist. v County of Nassau
- Tax Equity Now NY LLC. v City of N.Y.; N.Y.C. Department of Finance; State of N.Y. and Office of Real Property Tax Services
August 2018
- Matter of Eckerd Corp./Rite Aid Corp. v. Mastro
- Matter of Regina Metro. Co., LLC v New York State Div. of Hous. & Community Renewal
- Matter of Long Is. Power Auth. v Assessor of the Town of Huntington
- Brookdale Physicians' Dialysis Assoc., Inc. v Department of Fin. of the City of N.Y.
July 2018
- Matter of Southgate Assoc., LLC v Town of W. Seneca
- NYCTL 2011-A Trust v Kahn
- Brothers of Mercy of Montabaur Apts. Complex, Inc. v Town of Clarence
June 2018
- Matter of Buscaglia v Assessor, Town of Hamburg
- Salvador v Town of Queensbury
- Matter of Rite Aid Corp. v Darling
- Level 3 Communications, LLC v Jiha
- Town of N. Hempstead v County of Nassau
- Matter of County of Broome (Cekic)
May 2018
- Matter of Incorporated Vil. of Sea Cliff v Public Serv. Commn. of the State of N.Y.
- Matter of Larchmont Pancake House v Board of Assessors etc. (See the August 2017 decision that the court agreed to review.)
- Donald Boening v Nassau County Dept. of Assessment (See the January 2018 decision that the court declined to review.)
April 2018
March 2018
- Level 3 Communications v Erie County
- Matter of Aylward v Assessor City of Buffalo
- Matter of Legion of Christ, Inc. v Town of Mount Pleasant
- Level 3 Communications v Chautauqua County
- Matter of South Cent. Plaza, Inc. v Village of Spring Val.
- Matter of County of Seneca v Maxim Dev. Group
- Consolidated Edison Company of New York, Inc. v. The New York State Board of Real Property Tax Services
February 2018
- Matter of Rite Aid Corp. v Town of Irondequoit Bd. of Assessment Review
- Matter of Foreclosure of Tax Liens by Proceeding in Rem Pursuant to Art. 11 of Real Prop. Tax Law by County of Ontario (See the November 2017 decision that the court declined to review.)
- Matter of Level 3 Communications, LLC v Chautauqua County (See the March 2017 decision that the court declined to review.)
- Matter of Blauvelt Mini-Mall, Inc. v Town of Orangetown
- NYCTL 2009-A Trust v Kimball Group, LLC
January 2018
- Matter of Catherine Commons, LLC v Town of Orangetown
- Boening v Nassau County Dept. of Assessment
- NYCTL 1998-2 Trust v Russian Orthodox Greek-Catholic Church
- Matter of Town of Rye v Assessor of City of Rye (See the July 2016 decision on this case.)
- Matter of 76 S. Cent. Assoc., LLC v Department of Assessment
- Scarsdale Committee for Fair Assessments v Albanese
December 2017
- Matter of Board of Mgrs. v Assessor, City of Buffalo
- Matter of Prometheus Realty Corp. v New York City Water Bd. (See the February 2017 and June 2016 previously posted lower court decisions on this case.)
- Matter of Shubert Org., Inc. v Tax Commn. of the City of N.Y.
- Landing Woods of Ulster, LLC v County of Ulster
- Level 3 Communications LLC v Jiha
November 2017
- Matter of Howlands Lake Partners, L.P. v Town of Dover (See the January 2017 decision that the court declined to review.)
- Matter of T-Mobile Northeast, LLC v Anthony V. DeBellis, etc. (See the October 2016 decision that the court agreed to review.)
- Matter of LAPC Lofts, LLC v City of Buffalo Dept. of Assessment & Taxation
- County of Ontario v Lundquist 1996 Living Trust
- NYCTL 2013-A Trust v Ali
- Matter of 655 Fifth Dutch Equities LLC v Tax Commn. of the City of N.Y.
- Matter of Rite Aid Corp. v City of Troy Bd. of Assessment Review
October 2017
- Matter of Boffa v Assessor
- NYCTL 1998-1 Trust v Rodriguez
- Matter of 24-60 47th St. LLC v City of New York
September 2017
- Matter of Level 3 Communications, LLC v Chautauqua County (See the March 2017 decision that the court declined to review.)
- Matter of Level 3 Communications, LLC v Clinton County (See the October 2016 decision that the court declined to review.)
August 2017
- Matter of Foreclosure of Tax Liens (City of Glens Falls)
- Matter of Larchmont Pancake House v Board of Assessors and/or the Assessor of the Town of Mamaroneck (See the May 2015 decision that the court reversed.)
July 2017
- Town of Ramapo v New York State Department of Taxation and Finance
- Matter of Weslowski v Assessor of The City of Schenectady
- Matter of Nearpass v Seneca County Indus. Dev. Agency (See the August 2016 decision on this case.)
June 2017
- Cafferty v County of Broome
- Matter of Center Albany Assoc. LP v Board of Assessment Review of the City of Troy
- Damick v City of Geneva
- Matter of Legion of Christ, Inc. v Town of Mount Pleasant
- Matter of Shoppingtown Mall, LLC v Assessor (See the December 2015 decision on this case.)
- Matter of County of Seneca
May 2017
April 2017
- Matter of City of Rome v Board of Assessors (See the February 2017 decision on this case.)
- NYCTL 2015-A Trust v 135 W. 13, LLC
- Matter of Klein v Department of Assessment
- Matter of 37 Realty Corp. v New York City Dept. of Fin.
March 2017
- Matter of Bethlehem Steel Corp. v County of Erie
- Matter of Level 3 Communications, LLC v Chautauqua County
- NYCTL 2015-A Trust v Hau Yiu Cheng
February 2017
- City of Schenectady v Edison Exploratorium, Inc.
- Matter of Prometheus Realty Corp. v New York City Water Bd. (See the June 2016 decision on this case.)
- NYCTL 1997-1 Trust v Denis
- Mittelmark v County of Saratoga
- Matter of Eastbrooke Condominium v Ainsworth
- NYCTL 2009-A Trust v Kings Hwy. Realty Co.
- Matter of City of Rome v Board of Assessors
January 2017
- Matter of Howlands Lake Partners, L.P. v Town of Dover
- Congregation Ateres Yisroel v Town of Ramapo
- Corvetti v Town of Lake Pleasant
- Town of Hempstead v AJM Capital II, LLC
- Keswick Real Estate LLC v McCaffrey
- Matter of The Apawamis Club v Assessor of the Town of Harrison
- Matter of The Apawamis Club v Assessor of the City of Rye
- Matter of the Pillar of Truth Ministries v Genesee County Treasurer
December 2016
- Matter of Legion of Christ, Inc. v Town of Mount Pleasant
- Matter of Maude Dev., LLC v Board of Assessment Review and/or Assessor of The City of Corning
- Matter of Gerry Homes v Town of Ellicott
- Matter of Wabnik v Board of Assessors of County of Nassau
- Matter of City of Troy v Assessor of The Town of Brunswick (See the March 2016 and October 2015 decisions on this case.)
- NYCTL 2012-A Trust v Phillip
- Matter of Village Green Hollow, LLC v Assessor of the Town of Mamakating
November 2016
- Matter of Roslyn Jane Holdings, LLC v Jefferson
- Matter of East W. Bank v L & L Assoc. Holding Corp.
- Matter of Foreclosure of Tax Liens by Proceeding in Rem. Village/Town of Scarsdale (Kreuter)
- Matter of Tribeca Equity Partners, L.P. v New York State Div. of Hous. & Community Renewal
- NYCTL 2009-A Trust v Morris
October 2016
- Robinson v City of New York
- Matter of T-Mobile Northeast, LLC v DeBellis (See the December 2018 decision of the Court of Appeals, affirming this decision.)
- Wellsville Realty, LLC/Wellsville Care Manor v Board of Assessors and/or the Assessor of the Town of Wellsville & the Bd. of Assessment Review
- Matter of Level 3 Communications, LLC v Clinton County (See the September 2017 decision decision of the Court of Appeals, declining to review this decision.)
- NYCTL 1998-2 Trust v Ocean Gate Estate Homeowners Assn., Inc.
- Rite Aid Corporation, Petitioner v. Terrie Huseby, et al. (See the July 2015 decision that the court declined to review.)
September 2016
- Matter of Shoppingtown Mall NY LLC v Assessor, Bd. of Assessors & Bd. of Assessment of Town of Dewitt
- Matter of Level 3 Communications LLC v Essex County
August 2016
- Matter of Greentree Found. v Assessor & Bd. of Assessors of County of Nassau
- Nearpass v Seneca County Indus. Dev. Agency (See the July 2017 case affirming this decision.)
- Joon Mgt. One Corp. v Town of Ramapo
- Coolidge 545 South LLC v City of Peekskill
July 2016
- Matter of Town of Rye v Assessor of City of Rye (See the January 2018 decision denying the motion for appeal.)
- Palm v Tuckahoe Union Free School District
June 2016
- Matter of Rotunda Realty Corp. v Tax Commn. of the City of N.Y.
- Matter of Town of Mamaroneck
- Prometheus Realty Corp. v New York City Water Bd. (See the February 2017 case affirming this decision.)
- Lakeside Realty LLC v County of Sullivan
- Matter of Westchester Joint Water Works v Assessor of City of Rye
May 2016
April 2016
- Matter of Rite Aid Corp. v City of Troy Bd. of Assessment Review
- Matter of AG Props. of Kingston, LLC v Town of Ulster Assessor
March 2016
- Matter of Hampshire Recreation, LLC v Board of Assessors
- Matter of City of Troy v Assessor of the Town of Brunswick (See the December 2016 and October 2015 decisions on this case.)
- Community Humanitarian Assn., Inc. v Town of Ramapo
January 2016
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