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Representative Cases - Tax Certiorari and Condemnation

Longport Realty Corp., v. Eklund, 44 Misc. 2d 1020 (Sup. Ct., Westchester 1964). On behalf of the Town of Rye, established for Westchester County tax certiorari practice avoidance of artificially depressed value through overstatement of tax expense when capitalizing net income, by adopting the Nassau County methodology of adjusting the actual tax rate by the ratio of assessed value to full value.
Sylvan Development Corp. v. Westchester Joint Water Works, 853 N.Y.S.2d 918 (2d Dep't 2008). Representing Westchester Joint Water Works (WJWW), successfully upheld WJWW's condemnation against attack from an alleged failure of WJWW to undertake adequate environmental considerations. Exercising its original jurisdiction, the Appellate Division sustained the argument that WJWW properly relied upon three prior negative declarations for the affected subdivision in discharging WJWW’s obligation to take and consider the required long, hard look at the project’s effect upon the environment.
Southern Westchester Associates v. Assessor of the City of Yonkers, 122 A.D.2d 212 (2d Dep’t 1986). Sustained use of expert to establish rental value for apartments in a co-op conversion as part of the capitalization of income process. At the taxpayer’s behest, the court applied a remedial statute designed to avoid use of sales prices for each unit, the effect of which would make the sum of the parts worth more than the whole, i.e., worth more than a neighboring similar apartment building, but held for rental rather than conversion.
Sear, Roebuck & Co. v. Assessor of the City of White Plains, 66 A.D.2d 777 (2d Dep’t 1978). Tax assessment reduction for property owned by the user department store permitted by capitalizing rental value established by expert testimony, rather than employing a cumbersome reconstruction cost methodology likely to arrive at a higher value.
Bedford Park at Westchester v. Assessor of the Town of Bedford, 47 A.D.2d 904 (2d Dep’t 1975). After a trial, tax assessment reduced from $2,400,000 to $1,900,000.

Prior results do not guarantee a similar outcome. If you think you may require the assistance of one of McCarthy Fingar's Tax Certiorari and Condemnation lawyers, or have any questions, please contact Stephen Davis by email (sdavis@mccarthyfingar.com) or by phone (914-385-1011).