Archive | Tax Certiorari

Tax Assessments are Irrelevant in a Condemnation Matter

We often observe condemnors attempting to use tax assessment records or real estate tax reduction applications to influence a court’s award of just compensation.  It is well-established that tax assessment values bear no resemblance to fair market value and are never relevant in a condemnation case. In a condemnation proceeding, the subject property must be valued at its highest and best use regardless of actual use.  Matter of City of New York (Clearview Expressway), 9 NY2d 439 (1961). The valuation of the subject property is set forth in the parties’… read more

Posted in Eminent Domain, Tax Certiorari, Uncategorized, Valuation
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Computer Virus Constitutes “Good Cause” to Amend Appraisal

It is generally difficult to amend an appraisal in an eminent domain or tax certiorari proceeding.  The party attempting to amend an appraisal must show good cause, which is determined by the court’s discretion. 22 NYCRR § 202.61 controls the exchange of appraisal reports in New York Supreme Court eminent domain proceedings and states that “the court may, upon good cause shown, … allow an amended or supplemental report to be filed upon such conditions as the court may direct.”  § 202.61(a)(3).  The same language is used for amended appraisal reports in… read more

Posted in Appraisers, Tax Certiorari
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New York’s Tax Cap Statute and Recent Tax Certiorari, Eminent Domain and Exemption Cases

The Hon. Thomas A. Dickerson and John Mechman, Esq. have authored an excellent article published in the Westchester Bar Journal titled “New York’s Tax Cap Statute and Recent Tax Certiorari, Eminent Domain, and Exemption Cases. The article provides a synopsis of interesting and relevant cases decided in the 2014 calendar year by New York Supreme Courts and is available by clicking here. The first topic addressed in the article is New York’s tax cap statute, which was signed into law by Governor Cuomo on June 30, 2011. The statute provides… read more

Posted in New York, Recent cases, Tax Certiorari, Valuation
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Michael Rikon Authors NYLJ Article: “The Valuation of a Golf Course in a Tax Assessment Challenge-Not a Gimme”

Michael Rikon authored an article published in the New York Law Journal about a recent tax certiorari proceeding, Matter of Hempstead Country Club v. Board of Assessors, 2013 N.Y. App. Div. LEXIS 7156. The decision, authored by the Honorable Thomas A. Dickerson and decided on November 6, 2013, involved a challenge to the tax assessments made on 123 acres of property in Nassau County used as a private, not-for-profit golf course. The parties both agreed that the property should be assessed as a not for profit golf course; they also… read more

Posted in New York, Published Articles, Tax Certiorari
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