Greentree at Lynbrook Condominium No. 1 v. Board of Assessors

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

These are consolidated tax certiorari proceedings arising from real property tax assessments on two residential condominium buildings in the Village of Lynbrook, Nassau County. The issue is whether the Village of Lynbrook’s adoption of rent stabilization under the Emergency Tenant Protection Act of 1974 (McKinney’s Uncons Laws of NY § 8621 et seq. [L 1974, ch 576, §4]) (ETPA) requires assessors to value the subject condominium units, under Real Property Tax Law § 581, as if they were rent…