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Broad Challenge to New York’s Property Tax System Is Dismissed

Property owners in New York City know that the system for calculating real property assessments and taxes is extremely complicated depending on, among other things, the type of property involved. A group of owners and renters of real property filed a widely publicized lawsuit against New York State and City authorities, contending that the system is so discriminatory and unfair as to be unconstitutional. Among other things, the plaintiffs sought to invalidate certain provisions of the tax laws and current practices that benefit residential cooperatives and condominiums. However, the Appellate Division dismissed the case, based on the broad discretion that the State Legislature enjoys on the subject of taxation. Tax Equity Now NY LLC v. City of New York, 2020 N.Y. App. LEXIS 1465, 2020 N.Y. Slip Op. 1401 (1st Dep’t Feb. 27, 2020).