Rebecca Speno

Rebecca Speno

Bond Schoeneck & King PLLC

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A School District’s Standing Might Not Be As Clear As We Had Thought

In 2012 we reported on a decision affirming the conclusion that school districts lack standing to “question the assessments or the method of arriving at the assessed valuation.” Xerox v. Town of Webster, 131 Misc. 2d 817...more

2/15/2016 - School Districts Standing Tax Assessment

New Decision Prevents Town in Coordinated Assessment Program from Dodging Assessor Removal Procedures

A recent decision provides greater protection against removal of assessors. On December 3, 2015, the Third Department in Rubeor v. Town of Wright addressed an issue of first impression: can a member of a coordinated...more

1/6/2016 - "municipali County Assessors Tax Assessment

Appellate Division Rules that Town Cannot Use Contract Law Provisions to Recover Taxes

In Town of Amherst v Brewster Mews Hous. Co., Inc and Town of Amherst v. Pepper Tree Hgts. Hous. Co., Inc. (4th Dept. 2015), the Appellate Division held that a taxing jurisdiction could not use contract remedies to recover...more

12/23/2015 - Breach of Implied Contract Property Tax Remedies Tax Exemptions Unjust Enrichment

Profits vs. Prophets – WItA Examines the RPTL 420-a Exemption

New York’s innovative group, known as Women In (tax) Assessment (WItA) held its 6th Annual Symposium in August which focused on the RPTL 420-a exemption. The group was extremely fortunate to have panelists that represented...more

9/14/2015 - Exempt Organizations Property Tax Symposium

Court of Appeals Decides “Greater Jamaica” RPTL 420-a Case

We reported in February on an Appellate Division, Second Department case that held that public parking garages can qualify as tax exempt under Real Property Tax Law § 420-a. On July 1, the Court of Appeals overturned that...more

7/13/2015 - Appeals Charitable Purpose Parking Lots Tax Exempt Tax Exempt Entities

Part 2: …But In the Fourth Department, Repeat Filings Are Not Required?

In Part 1 of this discussion, we highlighted the Appellate Division, Third Department’s holdings on RPTL’s “freeze” provision in the Highbridge Broadway, LLC v City of Schenectady and Scellen v City of Glens Falls cases. ...more

5/15/2015 - Annual Filings Appeals Commercial Property Owners Municipalities Property Tax Tax Assessment

Part 2: …But In the Fourth Department, Repeat Filings Are Not Required?

In Part 1 of this discussion, we highlighted the Appellate Division, Third Department’s holdings on RPTL’s “freeze” provision in the Highbridge Broadway, LLC v City of Schenectady and Scellen v City of Glens Falls cases. As...more

4/15/2015 - Annual Assessments Annual Filings Filing Grievances Property Owners Tax Assessment

New York’s Property Tax Cap Wins Again

In 2013 we reported on NYSUT‘s lawsuit which claimed that New York’s recently-enacted property tax “cap” was unconstitutional. The thrust of NYSUT’s 2013 arguments against the cap were that it (1) harmed school districts that...more

3/27/2015 - Local Taxes Property Tax Public Schools School Districts

Public Information Session Held on the Alternative Veterans’ Exemption

We recently posted about the Legislature’s recent amendment to the RPTL 458-a Alternative Veterans’ Exemption. From what we have seen and heard, most school districts statewide have determined not to pass the law by March 1,...more

3/4/2014 - School Districts Tax Assessment Veterans

School Districts: New York State Allows School Districts The Option To Offer Significant Real Property Tax Exemption To Veterans...

In December of 2013, the New York State Legislature expanded Real Property Tax Law ("RPTL") Section 458-a. As originally enacted in the 1980s, RPTL Section 458-a provided a partial exemption from county, city, town and...more

1/1/2014 - Primary Residence School Districts Tax Exemptions Veterans

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