New York Supreme Court, Appellate Division Upholds Dismissal of Property Tax Assessment Challenge

The New York Supreme Court, Appellate Division affirmed the dismissal of a proceeding challenging property tax assessment determinations. The dispute arose when several taxpayers filed small claims assessment review applications contesting their 2022-2023 property tax assessments, disagreeing with the hearing officer’s use of the state equalization rate instead of the residential assessment ratio. The court found that the hearing officer had broad discretion in considering evidence and that the decision to apply the state equalization rate had a rational basis and was not arbitrary, capricious, or an error of law. The court concluded that the hearing officer adequately stated the ...