Burrows v. Board of Assessors

Levine, J. (dissenting).

As the majority notes, the differing classifications of veterans in this tax statute are to be tested under the most minimal of equal protection standards. In the context of both the history of assessment practices in this State and their effect on veterans’ exemptions, and of the political ramifications of the decision in Matter of Hellerstein v Assessor of Town of lslip (37 NY2d 1), a rational justification may be found for the classifications involved here sufficient to uphold the statute.

Prior to Hellerstein (supra), the prevailing practice among local taxing…