Tax Assessment & Condemnation Report

Tax Assessment & Condemnation Report

Category Archives: Settlement

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Part 2: …But In the Fourth Department, Repeat Filings Are Not Required?

Posted in Assessments, Settlement, Uncategorized, Valuation
In Part 1 of this discussion, we highlighted the Appellate Division, Third Department’s holdings on RPTL’s “freeze” provision in the Highbridge Broadway, LLC v City of Schenectady and Scellen v City of Glens Falls cases. As you’ll recall, these Third Department cases held that property owners must annually file a grievance and petition to preserve their right to an assessment reduction (and any refunds) for the additional… Continue Reading

Locating Utilities – When Municipal Consent is Not Enough

Posted in Condemnation/Eminent Domain, Settlement, Utilities
Over the last decade, there have been numerous class actions regarding telecommunication companies’ use of railroad easements. In many of those cases, the telecommunication companies obtained permission from the railroad companies to locate their facilities, but failed to seek permission from the owners of the land upon which the railroad easements ran. These lawsuits have often been decided in… Continue Reading

Counties Taking An Active Roll In Property Tax Appeals – Why It Has Taken So Long

Posted in Assessments, Assessors, Settlement
“The times they are a-changin'”. In our field, this is best evidenced by upstate New York counties taking an active roll in defending property tax assessment appeals. Although counties in upstate New York have no assessment function and generally are responsible for only a fraction of any property tax refunds owed, lately it seems as though counties feel like they have been hung out to dry (or so… Continue Reading

Nassau Taxpayers Expecting Refunds May Have to Wait Until 2013 for Relief

Posted in Assessments, Assessors, Settlement
On August 8, 2012 Nassau County filed a Notice of Appeal, which stayed Judge Thomas Adams’ Order that required the County to pay property tax refunds within 60 days, or risk having its bank accounts seized. While the County stated it filed the notice of appeal to preserve its rights, the appeal only prolongs the inevitable: the County must return to its… Continue Reading

What’s wrong with Real Property Tax Law Section 727?

Posted in Assessments, Settlement, Valuation
  Real Property Tax Law Section 727 – the “freeze” period after a property assessment appeal is settled or a judicial decision is issued that reduces the assessment. The goal of Section 727 is two-fold: first, it prevents assessors from changing an assessment (more likely, increasing an assessment) during the term of the freeze unless there is a revaluation, improvements/demolition, or occupancy changes in excess of 25%,… Continue Reading