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HAPPY REHAB, LLC v. ASSESSOR

Index No. 2017-1444.

74 Misc.3d 331 (2021)

159 N.Y.S.3d 613

2021 NY Slip Op 21361

In the Matter of the Application for a Review under Article 7 of the Real Property Tax Law of the Tax Assessment by HAPPY REHAB, LLC, Petitioner, v. ASSESSOR FOR THE TOWN OF GLENVILLE et al., Respondents. In the Matter of the Application for a Review under Article 7 of the Real Property Tax Law of the Tax Assessment by HAPPY REHAB, LLC, Petitioner, v. ASSESSOR FOR THE TOWN OF GLENVILLE et al., Respondents. In the Matter of the Application for a Review under Article 7 of the Real Property Tax Law of the Tax Assessment by HAPPY REHAB, LLC, Petitioner, v. ASSESSOR FOR THE TOWN OF GLENVILLE et al., Respondents.

Supreme Court, Schenectady County.

Decided September 29, 2021.

Attorney(s) appearing for the Case

E. Stewart Jones Hacker Murphy, LLP ( David Murphy of counsel) for petitioner.

Roemer Wallens Gold Mineaux, LLP ( Benjamin Heffley of counsel) for respondents.

Higgins, Roberts & Suprunowicz, P.C. ( Michael Basile of counsel) for Scotia-Glenville Central School District, nonparty.

OPINION OF THE COURT

Three proceedings are brought by petitioner under article 7 of the Real Property Tax Law to contest the assessed value of the single parcel of improved land owned by petitioner. The three proceedings cover the assessment for the tax years of 2017, 2018, and 2019. The assessment for each tax year...

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