In the Matter of the Application of BAJ, LP v. The Assessor of the Town of Goshen, et al : June 3, 2008
[Post-trial Tax Certiorari RTPL Article 7 decision analyzes the valuation of Petitioner's mixed residential/commercial parcel by the Town and rejects the analysis of its appraiser for several reasons: (a) Town's appraiser's inappropriate valuation of the property as if it had full approval for all tax years in issue (which was not the case) led to a per housing unit analysis of the residential portion by the Town rather than one based upon acreage, a flawed methodology, since absent final approval, any per unit calculation was speculative at best. As a result, the Court elected to apply adjustments ranging from -10% to -25% based upon the mixed state of approvals during the several years at issue; (b) the decision also rejected the Town's effort to compare two separate groups of properties to the subject, those that were residential only, and those that were commercial and/or industrial only, recognizing that the comparables should have reflected its current status as a mixed use parcel; (c) finally, the Town's failure to consider wetlands restrictions and buffer requirements which devalued the commercial portion of the subject parcel further flawed their analysis.]

State of New York (New York State Board of Real Property Services, et al) v. The Town Of Haverstraw : April 11, 2008
[Tax Certiorari Decision]
[Respondent's motion to dismiss petition, for failure to comply with discovery obligations before the Town BAR pursuant to RPTL § 525 denied, the Court finding that respondent ORPS complied with respect to all information and documents except those relating to assessments outside the Town and wholly unrelated to the subject properties’ assessments, which ORPS declined to provide on grounds of immateriality; that the non-Town information was in fact not material to the BAR proceeding as asserted by ORPS; that it was not improper for ORPS to object to questioning before the BAR by a consultant for the assessor; that the Town in any event waived any defect in this objection by consulting with counsel and apparently electing not to continue with questioning by the consultant; and that dismissal is not appropriate absent proof of willfulness on the part of ORPS, or of a specific finding by the Board of willful refusal by ORPS to comply with discovery obligations, both absent here]

United States Postal Service v. The Assessor,The Board Of Assessors and the Board of Assessment Review of the Town of Bedford, and the Town of Bedford : March 26, 2008
[Tax Certiorari Decision]
[Petitioners' motion to reargue this Court's October 2, 2007 Decision and Order which struck Notes of Issue in each of the pending tax years based upon a failure to timely provide discovery, including income and expense statements in compliance with Rule 202.59 (b) for each of the tax years at issue (1999-2005), and which dismissed petitions relating to tax years 1999, 2000, 2001, and 2002 for failure to file Notes of Issue in a timely manner relating to those years granted; and, upon re-argument, respondents' motion to strike the Notes of Issue and dismiss petitions (over four years old) denied, the Court determining that respondents had, in fact, waived their right to challenge petitioner's income statements by failing to compel or seek either (a) disclosure pursuant to CPLR § 3124 and/or § 3126, and/or (b) an audit pursuant to Court Rule; in addition, Court determined that service upon counsel (rather than the assessor directly) was not inappropriate]

G&T Restaurant Corp. D/B/A/ Coneyz (Claimant) v. The Village of Port Chester (Condemnor) : March 10, 2008
[Post Trial Eminent Domain Procedure Law (EDPL) Article 5 Decision; determination of what constitute non-compensable and compensable trade fixtures of fast food restaurant taken by the Village in Eminent Domain; analysis of appraisal methodology in valuation of trade fixtures; discussion and determination of other factors including depreciation, construction, and financing costs]

In the matter of the Application of the Village of Spring Valley v. N. B. W. Enterprises, LTD. : January 22, 2008
[Post Trial Eminent Domain Procedure Law (EDPL) Article 5 Decision; Valuation of mixed commercial/office property by income capitalization and sales comparison methods, with consideration of the effect of "condemnation blight" and additional indicia of market value including the equalized value of the property for tax assessment purposes and the purchase price plus improvements]

In the matter of the Application of the Village of Dobbs Ferry v. Stanley Avenue Properties, et al : November 8, 2007
[Post Trial Condemnation Decision; Reasonable Probability of Obtaining Approval and Waiver of Local Ordinance Setting Dead End Street Length Restriction; Valuation]

United States Postal Service v. The Assessor,The Board Of Assessors and the Board of Assessment Review of the Town of Bedford and the Town of Bedford : October 2, 2007
[Tax Certiorari Decision]
[Motion by respondent for an Order striking petitioner’s Notes of Issue in each of the pending tax years based upon a failure to timely provide discovery, including income and expense statements for each of the tax years at issue (1999-2005), granted; petitions relating to tax years 1999, 2000, 2001, and 2002 dismissed for failure to file Notes of Issue in a timely manner relating to those years]

The Faith Mission Christian Fellowship Church, Inc. V. The Assessor And The Board Of Assessment Review Of The Town Of Clarkstown : September 25, 2007
[Post Trial Tax Certiorari Decision]
[Petition for an Order granting a religious exemption for the taxable status year 2004 pursuant to RPTL §§ 462 granted]

Joseph Mandel, et al v. The Board of Assessors for the Town of Woodbury, et al : September 5, 2007
[Tax Certiorari]
[Respondents' motion to dismiss Mandel Article 7 claims as untimely granted; respondents' motion to dismiss Mandel Article 78 claims as duplicative denied; petitioners' motion for leave to serve documentary demands, for certain documentary discovery, and for leave to conduct a deposition of the assessor granted]

The Ray River Co. : July 27, 2007
[Condemnation]
[Petitioners' motion for a Writ of Prohibition, barring Condemnor (Village of Haverstraw) from proceeding with its proposed acquisition of certain property and for other requested relief denied]

Legion of Christ, Inc. : July 10, 2007
[Tax Certiorari]
[Petitioner's motion for partial summary judgment seeking renewal of a religious exemption pursuant to RPTL §§ 420-a (1) (a) & 420-a (3) granted]

Old Post Farm Inc. : June 26, 2007
[Tax Certiorari]
[Tax Certiorari Petition not dismissed; Failure to Properly Serve Superintendent of Schools Excused for Good Cause Established by and Derived from the Absence f Prejudice]

Carroll v. City of Rye : March 28, 2007
[Summary Judgement - 945 Forest Avenue - Assessed Value - Newly Created Property]

Central Hudson Gas & Electric : March 2, 2007
[Motion to Strike Valuation of Easements and Rights of Way in Appraisal Report]

Matter of VGR Associates [ Price Chopper ] : May 6, 2008
__A.D. 3d__, 2008 WL 1989417 ( 2d Dept. 2008 ), aff'g 13 Misc. 3d 1218 ( West. Sup. 2006 )
[ Valuation Of A Shopping Center ]

Matter of JB Park Place Realty : April 1, 2008
__A.D. 3d__, 854 N.Y.S. 2d 547 ( 2d Dept. 2008 ), aff'g 13 Misc. 3d 1233 ( West. Sup. 2006 )
[ Recent Purchase Price In Arm's Length Transaction Best Evidence Of Value ]

Congregation Or Yosef v. Town Of Ramapo : February 8, 2008
48 A.D. 3d 731, 851 N.Y.S. 2d 653 ( 2d Dept. 2008 ), aff'g 13 Misc. 3d 1214 ( West. Sup, 2006 )
[ Tax Exemption [ RPTL 420-a(1)(a),(b) & 462 ] Denied; Failure To Comply With Zoning Code ]

Matter of Adult Home at Erie Station : February 5, 2008
10 N.Y. 3d 205, aff'g 36 A.D. 3d 699, 828 N.Y.S. 2d 459 ( 2d Dept. 2007 ), rev'g 8 Misc. 3d 1010,
( West. Sup. 2005 ).
[ Charitable use exemption ad valuation of not-for-profit adult home ]

Sephardic Congregation of South Monsey v. Town Of Ramapo : January 29, 2008
47 A.D. 3d 915, 849 N.Y.S. 2d 662 ( 2d Dept. 2008 ), rev'g 15 Misc. 3d 274 ( West. Sup. 2007 )
[ Tax Exemption [ RPTL 420-a(1),(a) ] Granted ]

Matter of Johnson v. Kelly, Assessor of the Town of Goshen : November 13, 2007
__A.D. 3d__, 2007 WL 3407746 ( 2d Dept. 2007 ), aff'g 11 Misc. 3d 1081, 816 N.Y.S. 2d 696 ( Orange Sup. 2006 )
[ Partial appraisal of farmland stricken for failing to value total assessment and
proffer substantial evidence that there was valid and credible valuation dispute ]

Matter of Allstate Equities, LLC v. Town of Newburgh : September 18, 2007
__A.D. 3d__, 2007 WL 2729587 ( 2d Dept. 2007 ), rev'g 11 Misc. 3d 1093, 819 N.Y.S. 2d 846 ( Orange Sup. 2006 )
[ Motion to amend notice of petition in order to specify a return date granted ]

Matter of McCready v. Assessor of Town of Ossining : June 26, 2007
41 A.D. 3d 851, 837 N.Y.S. 2d 591 ( 2d Dept. 2007 ), aff'g 11 Misc. 3d 1086, 819 N.Y.S. 2d 849 ( West. Sup. 2006 )
[ Selective Reassessment ]
[ Treatment of recently discovered unassessed property ]

Otrada, Inc. v. Assessor of the Town of Ramapo, : June 19, 2007
41 A.D. 3d 678, 839 N.Y.S. 2d 123 ( 2d Dept. 2007 ), aff'g 9 Misc. 3d 1116, 808 N.Y.S. 2d 919 ( West. Sup. 2005 ), as modified on reargument 11 Misc. 3d 1058, 815 N.Y.S. 2d 495 ( West Sup. 2006 )
[ Tax exemption restored ]

Adult Home At Erie Station, Inc. v. Assessor of City of Middletown : June 16, 2007
36 A.D. 3d 699, 828 N.Y.S. 2d 459 ( 2d Dept. 2007 ), rev'g 8 Misc. 3d 1010, 801 N.Y.S. 2d 776 ( West. Sup. 2005 ), motion for leave to appeal to court of appeals granted 8 N.Y. 3d 814, 838 N.Y.S. 2d 840 ( 2007 ).
[ Charitable use exemption and valuation of not-for-profit adult home ]

Miriam Osborn Memorial Home Association : June 5, 2007
[ Post Trial Tax Certiorari Decision : Part II ]
[ Valuation 1997-2003 ]

Matter of Young v. Town of Bedford : February 20, 2007
37 A.D. 3d 729, 831 N.Y.S. 2d 431 ( 2d Dept. 2007 ), aff'g 4 Misc. 3d 1107, 808 N.Y.S. 2d 921 ( West. Sup. 2005 )
[ Use of current market value to assess newly created property ]

Earla Associates : December 8, 2006
[ Post Trial Tax Certiorari Decision ]
[ Valuation Of Apartment Complex ]

Miriam Osborn Memorial Home Association : December 30, 2006
[ Post Trial Tax Certiorari Decision : Part I ]
[ Denial Of Charitable Use Tax Exemption ]
[ Granting Of Partial Hospital Use Tax Exemption ]

JB Park Place Realty : November 8, 2006
[ Summary Judgment On Valuation Of Commercial Building Granted ]
[ Recent Purchase Price In Arm's Length Transaction Best Evidence Of Value ]

Rockland County Sewer District : October 20, 2006
[ Scope Of Discovery In Eminent Domain & Tax Certiorari Proceedings ]

Village of Spring Valley : October 13, 2006
[ Motion To Strike Prejudicial Material Denied ]
[ Evidence Of Advance Payments Inadmissable At Trial ]

Village Of Irvington : October 11, 2006
[ Post Trial Eminent Domain Decision ]
[ Valuation Of 8,513SF Property Taken In 1998 ]
[ Comparable Sales Methodology ]

Price Chopper Plaza : October 5, 2006
[ Post Trial Tax Certiorari Decision ]
[ Valuation Of A Shopping Center; Rejection Of Half-Box Theory ]

Landesman : October 2, 2006
[ Tax Certiorari Petitions Dismissed ]
[ RPTL §§ 708(3), 718(2)(d) ]

Khal Bais Shmiel : September 29, 2006
[ Request For Tax Exemption [ RPTL § 420(a) ] Denied ]
[ Failure To Produce Credible Evidence To Warrant Exemption ]

Congregation Or Yosef : September 27, 2006
[ Post Trial Tax Exemption [ RPTL § 420(a),(b) & 462 ] Decision ]
[ Request Denied Because Of Lack Of Standing ]
[ Failure To Comply With Zoning Codes ]

Mirant-Bowline : September 18, 2006
[ Resettled Order And Judgment ]
[ Reductions For Each Challenged Tax Identification Number ]

Mirant-Lovett : September 18, 2006
[ Resettled Order And Judgment ]
[ Reductions For Each Challenged Tax Identification Number ]

Mirant-Lovett : August 28, 2006
[ Oil, Gas & Coal Fired Electricity Generating Plant ]
[ Post Trial Valuation Decision Using Cost [ RCNLD ] Approach ]
[ Income [ DCF ] And Sales Comparison Approaches Rejected ]

Mirant-Bowline : August 11, 2006
[ Oil & Gas Fired Electricity Generating Plant ]
[ Post Trial Valuation Decision Using Cost [ RCNLD ] Approach ]
[ Income [ DCF ] And Sales Comparison Approaches Rejected ]

Mirant : June 23, 2006
[ Bankruptcy Court Allows This Court To Decide Tax Certiorari Cases Involving Power Plants ]

Webb : June 16, 2006
[ Failure To Provide Complete Return Date: Jurisdictional Defect ]

Rendano : June 16, 2006
[ Failure To Provide Complete Return Date : Jurisdictional Defect ]

Kaminsky : June 14, 2006
[ new assessment based on improvements made without building permits ]
[ No selective reassessment found; new assessment ordered ]

Jewish Inspiration, Inc. : June 12, 2006
[ tax exemption sought pursuant to RPTL § 420-a ]
[ production & sale of religious lectures on audio cassette and CD ]

Blueberry Hill : May 25, 2006
[ failure to pay refunds within 60 days of order & judgment ]
[ interest awarded pursuant to RPTL § 726(2) ]

AKW Holdings LLC : May 24, 2006
[ Bringing assessed value of properties in line with similar properties in absence of revaluation ]
[ Selective reassessment; new assessment ordered ]

Allstate Equities : May 11, 2006
[ Failure To Provide Complete Return Date: Jurisdictional Defect ]

Redhead Properties : May 10, 2006
[ RPTL § 727(1) Moratorium: Consent Judgment Enforced ]
[ RPTL § 727(2)(a) exception ( revaluation ) not applicable ]
[ RPTL § 727(2)(i) exception ( change in use ) not applicable ]
[ RPTL § 722(2) additional allowances awarded ]

Newburgh Plaza : May 1, 2006
[ Failure To Provide A Return Date: Jurisdictional Defect ]

McCready - April 26, 2006
[ More on selective reassessment ]
[ Treatment of recently discovered unassessed property ]
[ Treatment of basements partially below grade ]

The Johnson Farm - April 17, 2006
[ Partial appraisal of farmland stricken for failure to value total assessment ]
[ Petitions dismissed for failure to comply with RPTL § 502(3) ]

Midway Shopping Center - March 29, 2006
[ Former tenant has no authority or standing to challenge tax assessments ]
[ Failure to comply with requirements of 22 NYCRR §§ 202.59(b),(d)(1) ]

Miriam Osborn Memorial Home Association - March 20, 2006
[ Admissibility of prior appraisals of hotel properties ]

Markim III - March 16, 2006
[ Remedies for selective reassessment: partial assessments valid ]

Miriam Osborn Memorial Home Association - March 3, 2006
[ Admissibility of documents downloaded from governmental websites ]

Otrada II - March 1, 2006
[ Tax exemption restored to 2004 and 2005 ]

MGD Holdings Hav, LLC II - February 21, 2006
[ Selective reassessment; partial assessments ]

Bock - February 14, 2006
[ Assessor's Reassessment Plan Based Upon Cost Of Improvements Fair, Reasonable & Comprehensive ]
[ More on selective reassessment ]

Orange & Rockland Utilities - February 8, 2006
[ tax certiorari petition dismissed; failure to serve superintendent of schools ]

Schlesinger - January 24, 2006
[ taxpayer not required to consent to interior inspection of premises by appraiser ]

Commerce Drive Associates - January 13, 2006
[ tax certiorari petition not dismissed; CPLR § 306-b extension granted ]

275 N. Middletown Road - January 4, 2006
[ tax certiorari petition not dismissed; service adequate; good cause shown ]

Majaars Realty - December 19, 2005
[ tax certiorari petition dismissed; failure to serve superintendent of schools ]

Port Chester Condemnation Proceedings - December 9, 2005
[ abandoned claim dismissed; no basis for attorneys' charging lien ]

Village of Haverstraw - October 24, 2005
[ Eminent Domain revision of advance payment and interest rate ]

Markim II - October 18, 2005
[ More on selective reassessment ]

Otrada - October 3, 2005
[ Tax exemption restored ]

Young - September 14, 2005
[ Initial assessment of newly created property: use of current market value ]
[ More on selective reassessment ]

Rockland Sewer District - September 12, 2005
[ Note of Issue in eminent domain proceeding vacated as violating 22 NYCRR § 202.61(a)(1) which requires exchange of trial appraisals as prerequisite to filing and service of Note of Issue ]

Miriam Osborn Memorial Home Association - August 29, 2005
[ Admissibility of ORPS SalesWeb Data Compilation ]
[ New York State Technology Law § 306 ]

MRE Realty - August 18, 2005
[ RPTL § 727(1) Moratorium: Failure To Timely File ]

Congregation Knesset Israel - August 2, 2005
[ RPTL § 462 : What Are Officiating Clergymen? ]

2 Perlman Drive, LLC - July 18, 2005
[ RPTL § 727(1) Moratorium: Two Exceptions Reviewed ]

D'Onofrio - July 18, 2005
[ Contamination Remediation Costs Excluded In Condemnation Trial ]

MGD Holding Hav, LLC - July 13, 2005
[ A review of the concept of selective reassessment ]
[ Assessors must provide an explanation for changes in assessments ]

Adult Home At Erie Station - July 1, 2005
[ Charitable tax exemption for not-for-profit adult home denied ]
[ Valuation of not-for-profit adult home results in tax refunds ]

Miriam Osborn Memorial Home Association - June 30, 2005
[ Motion to quash subpoena for accountant's work papers granted ]

Falbe - June 20, 2005
[ Order directing Village to pay tax refund vacated for misrepresentation ]

Brodie - June 10, 2005
[ Claim for STAR tax exemption barred by statute of limitations ]

Orange & Rockland Utilities - May 16, 2005
[ Motion to add and substitute parties granted ]

Villemena - May 9, 2005
[ Real property assessment declared void and refund ordered ]
[ Failure to establish and reply upon a comprehensive assessment plan ]

Orange & Rockland Utilities - May 2, 2005
[ Motion to amend petitions to conform to proof of fair market value denied ]
[ Respondent's appraiser's fair market value accepted as admission against interest ]

Nyack Plaza Housing Associates - April 18, 2005
[ A change in class assessment ratios must be made by Legislature ]

Miriam Osborn Memorial Home Association - April 7, 2005
[ Letters from early 1900's admitted into evidence as ancient documents ]

Miriam Osborn Memorial Home Association - April 4, 2005
[ Law Professor not permitted to testify on the meaning of term charitable ]

Markin - March 28, 2006
[ Article 78 appropriate vehicle to challenge method of assessment on equal protection grounds ]

Orange & Rockland Utilities - March 10, 2005
[ discovery of non-party appraisals revisited ]

Miriam Osborn Memorial Home Association - March 10, 2005 "
[ burden of proof on tax exemption issue : the " hospital " exemption ]

Legion of Christ - March 8, 2005
[ motion to stay tax lien enforcement proceedings denied ]
[ pay first, litigate later rule enforced ]

Rose Mount Vernon Corp. - February 22, 2005
[ Appellate Division Second Department Affirms ]
[ failure to comply with 22 NYCRR § 202.59(b),(d)(1) ]

Salvation & Praise - February 10, 2005
[ Bar Claim Action Granted, Article 7 Petition Moot ]
[ 6 Misc. 3d 1021(A), 2005 WL 332409 ( 2005 ) ]

Miriam Osborn Memorial Home Association - February 3, 2005
[ burden of proof on tax exemption and valuation issues ]

American Property Investors - January 19, 2005
[ motion to preclude appraisal premature; application to obtain opponent's appraisal denied ]

Miriam Osborn Memorial Home Association - January 4, 2005
[ Motion To Preclude Evidence Of Resident Health Denied ]
[ 6 Misc. 3d 1011(A), 2005 WL 120792 ( 2005 ) ]

Port Chester Condemnation Proceedings - December 20, 2004
[ advance payments with 6% interest ordered paid into escrow accounts, interest rates for tax refunds and condemnation advance payments distinguished ]
[ 5 Misc. 3d 1031(A), 2004 WL 2952860 ( 2004 ) ]

Congregation Sherith Yisroel - December 14, 2004
[ tax exemption; deposition of tax assessor as quasi judicial officer denied ]
[ 5 Misc. 3d 1027(A), 2004 WL 2903585 ( 2004 ) ]

Matter of Gemilas - December 10, 2004
[ Free Loan Society seeks tax exemption per RPTL § 420(a) ]
[ 5 Misc. 3d 1026(A), 2004 WL 2852658 ( 2004 ) ]

Orange & Rockland Utilities - November 24, 2004
[ discovery remedies, additions and substitutions of parties, aggrieved parties ]

325 Highland LLC - November 23, 2004
[ summary judgment granted with interest on refund; recent arm's length sales transaction best evidence of value; recent real estate listings no evidence of abnormality ]
[ 5 Misc. 3d 1018(A), 2004 WL 2683668 ( 2004 ) ]

Orange & Rockland Utilities - October 21, 2004
[ discovery of non-party appraisals pursuant to CPLR § 3140 and 22 NYCRR § 202.59(g)(1) ]
[ 5 Misc. 3d 1010(A), 2004 WL 2472472 ( 2004 ) ]

Bank of New York - July 28, 2004
[ replacement cost method; motion for mistrial granted ]
[ 4 Misc. 3d 1014(A), 2004 WL 1829467 ( 2004 ) ]

Miriam Osborn Memorial Home Association -July 22, 2004
[ scope of appraisal audit pursuant to 22 NYCRR § 202.59(c) ]
[4 Misc. 3d 1009(A), 2004 WL 1656500 ( 2004 ) ]

Orange & Rockland Utilities - July 2, 2004
[ petition challenging 1996 real property tax assessment of the Bowline Electric Generating Facility in Rockland County dismissed for failing to timely file a Note of Issue pursuant to Real Property Tax Law § 718 ]
[ 4 Misc. 3d 1005(A), 2004 WL 1609183 ( 2004 ) ]

Matter Of Jamil - June 23, 2004
[ land use; assisted living facility comes to Village of Scarsdale ]
[ 4 Misc. 3d 642, 718 N.Y.S. 2d 670 ( 2004 ) ]

Reckson Operating - March 19, 2004
[ valuation of commercial property using income-capitalization or income stream approach ]
[ 2 Misc. 3d 1005(A), 2004 WL 556580 ( 2004 ) ]

SKM Enterprises, Inc. - March 12, 2004
[ 1996 appraisal submitted in 1997 tax assessment review proceeding dismissed as failing to reflect the proper valuation date of January 1, 1997 or the correct taxable status date of March 1, 1997 as required by R.P.T.L. § 301 and 22 NYCRR § 202.59(h) ]
[ 2 Misc. 3d 1004(A), 2004 WL 503485 ( 2004 ) ]

Nextel of New York, Inc. - February 2, 2004
[ telecommunications equipment on cell tower taxable as real property pursuant to R.P.T.L. § 102(12)(I) or as common law fixtures ]
[ 4 Misc. 3d 233,, 771 N.Y.S. 2d 853 ( 2004 ) ]

Rose Mount Vernon Corp. - December 29, 2003
[ tax assessment review proceedings dismissed for failure to comply with requirements for the filing and service of income and expenses statements pursuant to 22 NYCRR § 202.59 (b), (d), (d)(1) ]
[ 1 Misc. 3d 906(A), 2003 WL 23112013 ( 2003 ) ]