Legal Opinion
194 Main, Inc. v. Board of Assessors
Appellate Division of the Supreme Court of the State of New York
Decided January 24, 2012PublishedCited by 4 opinions
1Opinion of the Court
*877The Supreme Court properly determined that the petitioner’s property should be reclassified from class four to class one (see RPTL 1802 [1]). The subject property is situated in a residential zone, and the petitioner’s application for a variance to use the property commercially was denied. Under these circumstances, the property should be taxed as class one vacant land (see RPTL 1802 [1] [e]; Matter of Shore Dev. Partners v Board of Assessors, 82 AD3d 988 [2011]), as it is not being put to use in a manner which is materially beneficial to the petitioner (cf. Matter of Richmond County Country…
2Cases cited5 opinions
- Zuckerman v. City of New YorkNew York Court of Appeals · 1980
- Shore Development Partners v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 2011
- General Electric Co. v. MacejkaAppellate Division of the Supreme Court of the State of New York · 1986
- Richmond County Country Club v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 2008
- Miriam Osborn Memorial Home Ass'n v. Assessor of RyeAppellate Division of the Supreme Court of the State of New York · 2000
3Cited by4 opinions
- Matter of Block 3738 Constr. Corp. v. NiblackAppellate Division of the Supreme Court of the State of New York · 2025
- Joy Builders, Inc. v. ConklinAppellate Division of the Supreme Court of the State of New York · 2012
- Joy Builders, Inc. v. ConklinAppellate Division of the Supreme Court of the State of New York · 2012
- Matter of Bellingham Estates 26 LLC v. NiblackNew York Supreme Court, Kings County · 2023