General

The recent court decision in Larchmont Pancake House v. Bd. of Assessors & c., No. 16, 2019 WL 1440810, (N.Y. Apr. 2, 2019) limited the right to file property tax appeals to owners; or non-owners with a direct obligation to pay the owner’s taxes; or  non-owners who obtain a contractual authorization from the owner to pursue a tax appeal.  Tenants and other non-owners should review occupancy agreements for proper authorization, or if in doubt obtain proper authorization to file appeals from the property owner.  Future leases should be reviewed to make sure proper authorization is included.