Judicial cases: 2019
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.
Prior years' judicial cases:
December 2019
- Matter of DCH Auto v Town of Mamaroneck
- 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.
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
- Matter of City of Utica (Martin)
- Matter of Liebel v City of Rochester
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.
- NYCTL 2013-A Trust v Heights Houses Corp.
- 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
- 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
Updated: