Carroll v. Assessor of the City

In three related proceedings pursuant to Real Property Tax Law article 7 to review real property tax assessments for the tax years 2003, 2004, and 2005, respectively, the petitioner appeals from so much of an order of the Supreme Court, Westchester County (LaCava, J.), entered March 28, 2007, as denied his motion for summary judgment on the petitions.

Ordered that the order is affirmed insofar as appealed from, with costs.

In 2002 the petitioner commenced construction of a residence on property that had been given to him by his father in 1992. At the time, the property was improved only by a…