Tax Assessment & Condemnation Report

Tax Assessment & Condemnation Report

Category Archives: Exemptions

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New York’s Property Tax Cap Wins Again

Posted in Exemptions, Exemptions, Property Tax Freeze, Uncategorized
In 2013 we reported on NYSUT‘s lawsuit which claimed that New York’s recently-enacted property tax “cap” was unconstitutional. The thrust of NYSUT’s 2013 arguments against the cap were that it (1) harmed school districts that serve low-income areas by creating an “education gap” which perpetuates inequalities between wealthy and poor districts; (2) violated the state’s “education clause” which… Continue Reading

The Legal Definiton of Real Property – Is The Law Evolving At The Same Rate As Technology?

Posted in Assessments, Exemptions, Utilities, Valuation
Are cows assessable real property under RPTL 102(12)(f)? Sounds ridiculous, but a recent ruling by the First Department could result in the answer to this question being “yes.” In November, the First Department analyzed  the scope of “power generating apparatus” under RPTL 102(12)(f) in RCN Telecom Services of New York, LP v. Frankel (2012 NY Slip Op 07890, 1st Dept. November… Continue Reading

School Districts Lack Standing to Challenge Assessed Valuation

Posted in Assessments, Exemptions, School Districts, Valuation
New York’s Real Property Tax Law (“RPTL”) provides that “[f]or the purpose of the levy and collection of school taxes, the valuations of real property shall be ascertained from the latest final assessment roll of the city or town.” What if a school district is unhappy with the valuations of real property established by the city or… Continue Reading