Tax Assessment & Condemnation Report

Tax Assessment & Condemnation Report

Tag Archives: refunds

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

Nassau County’s Tax Assessment Dilemma: The High Court Invalidates Local Law

Posted in Real Property Tax Refund
In Matter of Baldwin Union Free School District v. Nassau County, the New York Court of Appeals recently struck down a Nassau County (the “County”) law adopted to shift the obligation to pay real property tax refunds onto individual taxing jurisdictions (i.e. schools, towns, etc.).  This decision was a great relief to local school districts, but will have a continued impact on the… 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

Untimely Service Does Not Always Mean No Refunds in a Property Tax Assessment Challenge

Posted in Assessments, School Districts
In a previous post we discussed how, absent good cause, a taxpayer’s outright failure to serve its school district with a copy of its Article 7 petition could result in the dismissal of the petition. RPTL Section 708(3) requires that a taxpayer mail a copy of the petition to the superintendent of the school district within 10… Continue Reading

School Districts Must Pay Public Library Share of Tax Refunds

Posted in School Districts
The judicial resolution of tax certiorari cases may obligate certain taxing jurisdictions, including school districts, to pay refunds associated with the overpayment of any taxes. When faced with the payment of refunds, school districts often ask whether the district must refund any amounts collected by the school district on behalf of a public library. In an era where money is… Continue Reading