Stillwell Equipment Corp. v. Assessors

Appellate Division of the Supreme Court of New York

Stillwell Equipment Corp. v. Assessors

251 A.D.2d 672, 675 N.Y.S.2d 870, 1998 N.Y. App. Div. LEXIS 7906

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 29, 1998

StatusPublished

Cited by2 cases

This text of 251 A.D.2d 672 (Stillwell Equipment Corp. v. Assessors) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Stillwell Equipment Corp. v. Assessors, 251 A.D.2d 672, 675 N.Y.S.2d 870, 1998 N.Y. App. Div. LEXIS 7906 (N.Y. Ct. App. 1998).

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Opinion

—In a tax certiorari proceeding pursuant to Real Property Tax Law article 7, the appeal is from an order and judgment (one paper) of the Supreme Court, Westchester County (Orlando, J.H.O.), entered July 10, 1997, which, inter alia, reduced the petitioners’ real property tax assessment for the tax year 1995 to $38,500.

Ordered that the order and judgment is affirmed, with costs.

The Supreme Court correctly determined that the assessed value of the subject property should be $38,500, in accordance with its use as a warehouse. “Property is assessed for tax purposes according to its condition on the taxable status date, without regard to future potentialities or possibilities and may not be assessed on the basis of some use contemplated in the future” (Matter of Addis Co. v Srogi, 79 AD2d 856, 857; see, Matter of Adirondack Mtn. Reserve v Board of Assessors, 99 AD2d 600, 601, affd 64 NY2d 727; Matter of Northville Indus. Corp. v Board of Assessors, 143 AD2d 135; Matter of BCA-[673]*673White Plains Lanes v Glaser, 91 AD2d 633; Matter of General Elec. Co. v Macejka, 117 AD2d 896, 897). O’Brien, J. P., Ritter, Thompson, Friedmann and Goldstein, JJ., concur.

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—In a tax certiorari proceeding pursuant to Real Property Tax Law article 7, the appeal is from an order and judgment (one paper) of the Supreme Court, Westchester County (Orlando, J.H.O.), entered July 10, 1997, which, inter alia, reduced the petitioners’ real property tax assessment for the tax year 1995 to $38,500.

Ordered that the order and judgment is affirmed, with costs.

The Supreme Court correctly determined that the assessed value of the subject property should be $38,500, in accordance with its use as a warehouse. “Property is assessed for tax purposes according to its condition on the taxable status date, without regard to future potentialities or possibilities and may not be assessed on the basis of some use contemplated in the future” (Matter of Addis Co. v Srogi, 79 AD2d 856, 857; see, Matter of Adirondack Mtn. Reserve v Board of Assessors, 99 AD2d 600, 601, affd 64 NY2d 727; Matter of Northville Indus. Corp. v Board of Assessors, 143 AD2d 135; Matter of BCA-[673]*673White Plains Lanes v Glaser, 91 AD2d 633; Matter of General Elec. Co. v Macejka, 117 AD2d 896, 897). O’Brien, J. P., Ritter, Thompson, Friedmann and Goldstein, JJ., concur.

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Bluebook (online)

251 A.D.2d 672, 675 N.Y.S.2d 870, 1998 N.Y. App. Div. LEXIS 7906, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stillwell-equipment-corp-v-assessors-nyappdiv-1998.

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