Underbruckner Realty Corp. v. Tax Commission

Judgment, Supreme Court, Bronx County (Stanley Green, J.), entered May 31, 2011, after a nonjury trial, reducing the assessed valuation of petitioners’ skilled nursing facility for the tax years 1999-2007, unanimously affirmed, without costs. Appeal from order, same court (Howard R. Silver, J.), entered November 15, 2010, unanimously dismissed, without costs, as subsumed in the appeal from the judgment.

Petitioners rebutted the presumption of validity as to the existing tax assessments by presenting “substantial evidence” demonstrating “the existence of a valid and credible dispute regarding…