Matter of Better World Real Estate Group v. New York City Dept. of Fin.

Balkin, J.P

(dissenting). I would hold, contrary to the majority, that the petition does not state a cause of action. In holding otherwise, my colleagues in the majority misconstrue section 11-206 of the Administrative Code of the City of New York and call into question the well-established procedure for challenging real property tax assessments in New York City. Accordingly, I respectfully dissent.

As the majority acknowledges, the petitioner was notified of the allegedly erroneous increase in his assessment in plenty of time to challenge it. As the majority also acknowledges, the petitioner…