CDL West 45th Street LLC v. City of New York Department of Finance

OPINION OF THE COURT

Sullivan, J.

This is an appeal from the dismissal of a CPLR article 78 challenge to the denial of petitioner’s application for real property tax benefits under the Industrial and Commercial Incentive Program (ICIP), a real property tax incentive program created by the New York State Legislature and codified as Real Property Tax Law § 489-aaaa et seq. The purpose of this program is to encourage the renovation and expansion of existing commercial property in the hope of realizing increased job opportunities and economic growth.

Petitioner owns and operates the Millennium…