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MTR WALKER v. BD. OF ASSESSORS

103 A.D.2d 580 (1984)

In the Matter of George W. Walker et al., Respondents-Appellants, v. Board of Assessors of the County of Nassau, Appellant-Respondent

Appellate Division of the Supreme Court of the State of New York, Second Department.

October 29, 1984

Attorney(s) appearing for the Case

Edward G. McCabe, County Attorney (Joshua A. Elkin of counsel), for appellant-respondent.

Cullen & Dykman (Peter J. Mastaglio of counsel), for respondents-appellants.

Koeppel Sommer & Martone, P. C. (Adolph Koeppel, Saul R. Fenchel and Donald F. Leistman of counsel), for certain real property owners, amici curiae.

BRACKEN, RUBIN and EIBER, JJ., concur.

THOMPSON, J. P.

Section 485-b of the Real Property Tax Law, enacted in 1976, created the availability of a declining 10-year tax exemption for real property "constructed, altered, installed or improved * * * for the purposes of commercial, business or industrial activity" (subd 1). Pursuant to the statutory scheme, in the first year qualified property is exempt to the extent of 50% of the increase in assessed...

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