Legal Opinion

Highbridge Development BR, LLC v. Assessor of the Town of Niskayuna

Appellate Division of the Supreme Court of the State of New York

Decided October 23, 2014Published

1Opinion of the Court

Peters, PJ.

Appeal from a judgment of the Supreme Court (Reilly Jr., J.), entered October 31, 2012 in Schenectady County, which dismissed petitioner’s applications, in three proceedings pursuant to RPTL article 7, to reduce the 2008, 2009 and 2010 tax assessments of certain real property located in the Town of Niskayuna.

Petitioner owns a 12.33-acre parcel of real property located in the Town of Niskayuna, Schenectady County. The property, which had previously been used as an adult retirement home and received tax exempt status, was sold to petitioner in May 2008 for $3.5 million in a…

2Cases cited22 opinions

  1. W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
  2. FMC Corp. v. UnmackNew York Court of Appeals · 1998
  3. Allied Corp. v. Town of CamillusNew York Court of Appeals · 1992
  4. Niagara Mohawk Power Corp. v. Assessor of Town of GeddesNew York Court of Appeals · 1998
  5. Rite Aid v. Assessor of the Town of ColonieAppellate Division of the Supreme Court of the State of New York · 2009

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