LARCHMONT v. BD. OF ASSESSORS

No. 16.

33 N.Y.3d 228 (2019)

124 N.E.3d 230

100 N.Y.S.3d 680

2019 NY Slip Op 02441

In the Matter of LARCHMONT PANCAKE HOUSE, Appellant, v. BOARD OF ASSESSORS AND/OR THE ASSESSOR OF THE TOWN OF MAMARONECK et al., Respondents. (And Three Other Proceedings.)

Court of Appeals of New York.

Decided April 2, 2019.


Attorney(s) appearing for the Case

Herman Katz Cangemi & Clyne, LLP, Melville ( Kevin M. Clyne and Warren M. Dubitsky of counsel), for appellant.

William Maker, Jr. , Mamaroneck, for respondents.

Cronin & Cronin Law Firm, PLLC, Mineola ( Raymond Furey of counsel), for Stop and Shop Supermarket Company, LLC, amicus curiae.

Forchelli Deegan Terrana LLP, Uniondale ( Peter B. Skelos , Jeffrey G. Stark , John V. Terrana and Nathan R. Jones of counsel), and Christine Mott , General Counsel, International Council of Shopping Centers, for International Council of Shopping Centers, amicus curiae.

New York State School Boards Association, Inc., Latham ( Jay Worona and Jeffrey Mongelli of counsel), for New York State School Boards Association, Inc., amicus curiae.

New York State Conference of Mayors and Municipal Officials, Albany ( Richard Sinnott of counsel), and Association of Towns of the State of New York, Albany ( Sarah Brancatella of counsel), for New York State Conference of Mayors and Municipal Officials and another, amici curiae.


OPINION OF THE COURT

The Real Property Tax Law sets out a tiered scheme for the review of property tax assessments. Initially, a complainant who is dissatisfied with a property assessment may seek administrative review by filing a grievance complaint with the assessor or the...

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