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MATTER OF LAPC LOFTS, LLC v. CITY OF BUFFALO DEPT. OF ASSESSMENT & TAXATION

1070 CA 17-00224.

155 A.D.3d 1539 (2017)

65 N.Y.S.3d 361

2017 NY Slip Op 07805

In the Matter of LAPC LOFTS, LLC, Appellant, v. CITY OF BUFFALO DEPARTMENT OF ASSESSMENT AND TAXATION et al., Respondents.

Appellate Division of the Supreme Court of New York, Fourth Department.

Decided November 9, 2017.

It is hereby ordered that the judgment so appealed from is unanimously modified on the law by vacating the declaration and as modified the judgment is affirmed without costs.

Memorandum: Petitioner-plaintiff (petitioner) purchased an historic building in Buffalo and converted it into a mixed-use residential/commercial facility. Petitioner then applied to respondent-defendant City of Buffalo (City) for a partial property tax exemption under RPTL 485-a, which incentivizes...

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