Nassau homeowners now have a clear, established right to challenge unequal property tax assessment in SCAR
NASSAU COUNTY, NEW YORK – In a historic win for taxpayer rights, Maidenbaum & Sternberg, LLP has secured a landmark victory in the New York State Appellate Division, Second Judicial Department, confirming that homeowners have standing to argue unequal assessment in Small Claims Assessment Review (SCAR) proceedings. Thousands of homeowners who were wrongfully denied their claim for an assessment reduction may now finally be heard thanks to Maidenbaum’s perseverance and continuous fight to protect taxpayers’ rights.
In the Matter of Yeung v. Assessor of the Village of Great Neck Estates, the Appellate Division held that Real Property Tax Law § 1218 does not prevent homeowners from challenging the Residential Assessment Ratio (RAR) in a SCAR proceeding. This solidifies the right of homeowners to argue that their home is overvalued by way of presenting a comparative ratio analysis superior to the one used by a municipality, and the hearing officer must consider that evidence.
In the past few years, conflicting lower court decisions created confusion about whether homeowners could present their own ratio studies to prove unequal assessment in SCAR hearings. The Appellate Division has now made clear that homeowners must be allowed to present their “best evidence” available and that denying them that opportunity is arbitrary, capricious, and contrary to law.
Shalom Maidenbaum, Founder of Maidenbaum & Sternberg, LLP and Maidenbaum Property Tax Reduction Group, LLC said: “This was a long, costly battle, but we felt it necessary to stand up to villages who were depriving homeowners of their rights and attempting to overturn 30 years of practice in court. Because of our legal expertise, and our track record of going the extra mile, we have continued to bring village cases on behalf of our clients, while most other representatives do not provide that service. We are proud to be the only homeowner representative that provides full-service representation, including costly appeals of errant lower court decisions up to the Appellate division, and this ruling ensures our clients receive the comprehensive advocacy they deserve. For over 35 years we have been and will continue to be committed to providing our clients with unparalleled customer service and adhering to the highest quality of case preparation and aggressive advocacy.”