Wilson v. Dziedzic

*243OPINION OF THE COURT

Phillip R. Rumsey, J.

In this CPLR article 78 proceeding, petitioners, owners of recently constructed or improved homes in the Town of Vestal, challenge the propriety of the method used by respondent to calculate their assessments. Because there has not been a town-wide revaluation since 1965, properties in Vestal that have remained unchanged since that time carry assessments based on their value in 1965. In addition, Joanne McNeal, who served as Town Assessor from the mid-1970’s until January 2003, continued to calculate values for newly constructed or improved structures…