Manouel v. Bd. of Assessors

by
Petitioners, the owners of a single-family residence located in Nassau County, filed a small claims assessment review (SCAR) petition under Real Property Tax Law (RPTL) 730. The County requested disqualification of the petition for lack of jurisdiction on the grounds that the property was not owner-occupied by Petitioners during the tax year in question. The SCAR hearing officer agreed and disqualified the petition. At issue on appeal was whether the property should come within the statute’s coverage where, during the relevant tax year, the property was occupied rent-free by Petitioners’ close relative. The Appellate Division affirmed. The Court of Appeals affirmed, holding that when a property is occupied during the relevant tax period by an owner’s relative but not by the owner, the property is not “owner-occupied” within the meaning of RPTL 730(1)(b)(i). View "Manouel v. Bd. of Assessors" on Justia Law