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settlementstatuteappealtax law
settlementstatuteappealtax law

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O’Shea v. Board of Assessors of Nassau County, 8 N.Y.3d 249, 864 N.E.2d 1261, 832 N.Y.S.2d 862, 2007 N.Y. Slip Op. 01195

Facts

The petitioners, owners of residential real property in Nassau County, challenged the county's reassessment of their properties following a countywide revaluation mandated by a settlement in Coleman v. County of Nassau. This revaluation resulted in significant increases in the appraised values of their homes, often doubling the previous assessments. The petitioners argued that the county violated Real Property Tax Law § 1805(1), which limits annual assessment increases for residential properties. The Supreme Court dismissed their petitions, leading to an appeal.

The petitioners, owners of residential real property in Nassau County, challenged the county's reassessment of their properties following a countywide revaluation mandated by a settlement in Coleman v. County of Nassau. This revaluation resulted in significant increases in the appraised values of their homes, often doubling the previous assessments.

Issue

Did the county violate Real Property Tax Law § 1805(1) by not limiting increases in the full market valuation of residential properties during the reassessment process?

Did the county violate Real Property Tax Law § 1805(1) by not limiting increases in the full market valuation of residential properties during the reassessment process?

Rule

Real Property Tax Law § 1805(1) states that the assessor of any special assessing unit shall not increase the assessment of any individual parcel classified in class one in any one year by more than six percent and shall not increase such assessment by more than twenty percent in any five-year period.

Real Property Tax Law § 1805(1) states that the assessor of any special assessing unit shall not increase the assessment of any individual parcel classified in class one in any one year, as measured from the assessment on the previous year's assessment roll, by more than six percent and shall not increase such assessment by more than twenty percent in any five-year period.

Analysis

The court analyzed the language of § 1805(1) and determined that it does not impose limits on changes in the fractional assessment rate set by the assessing unit. The court noted that the statute was designed to protect residential taxpayers from tax increases caused by shifts from businesses to homeowners, rather than from market forces. The court concluded that the county's reassessment process complied with the statute, as it did not exceed the limits on fractional assessments.

The court analyzed the language of § 1805(1) and determined that it does not impose limits on changes in the fractional assessment rate set by the assessing unit. The court noted that the statute was designed to protect residential taxpayers from tax increases caused by shifts from businesses to homeowners, rather than from market forces.

Conclusion

The Court of Appeals affirmed the Appellate Division's decision, holding that the county's reassessment did not violate Real Property Tax Law § 1805(1) and that the statute does not require limits on increases in full market valuation.

The Court of Appeals affirmed the Appellate Division's decision, holding that the county's reassessment did not violate Real Property Tax Law § 1805(1) and that the statute does not require limits on increases in full market valuation.

Who won?

Nassau County prevailed in the case because the court found that the reassessment process complied with the requirements of the law and did not violate the protections intended for property owners.

Nassau County prevailed in the case because the court found that the reassessment process complied with the requirements of the law and did not violate the protections intended for property owners.

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