Legal Opinion
The Matter of Highbridge Broadway v. Assessor of the City of Schenectady
New York Court of Appeals
Decided May 5, 2016No. 49PublishedCited by 1 opinion
1Opinion of the Court
*453OPINION OF THE COURT
Chief Judge DiFiore.
The issue on this appeal is whether a taxpayer who files a petition challenging the amount of the 10-year business investment exemption under Real Property Tax Law § 485-b must file annual petitions while the initial petition is pending in order to compel compliance with a resulting court order. We hold that there is no requirement to do so.
I
RPTL 485-b provides a partial 10-year exemption for certain improvements made to real property, which is known as the business investment exemption. The amount of the exemption in each of the 10 years is calculated…
2Cases cited8 opinions
- People Ex Rel. Hilton v. FahrenkopfNew York Court of Appeals · 1938
- Vantage Petroleum, Bay Isle Oil Co., Inc. v. Bd. of Assessment Review of the Town of BabylonNew York Court of Appeals · 1984
- Newsday, Inc. v. Town of HuntingtonNew York Court of Appeals · 1982
- Scellen v. Assessor for City of Glens FallsAppellate Division of the Supreme Court of the State of New York · 2002
- Twenty First Point Co. v. Town of GuilderlandAppellate Division of the Supreme Court of the State of New York · 1984
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3Cited by1 opinion
- Level 3 Communications, LLC v. Essex CountyNew York Supreme Court · 2016