State Tax Day - Current, S.18, New York City—Property Tax: Building Owner Required to Use Judicial Appeal Process Under Article 7, (Apr 23, 2026)

The New York Court of Appeals held that the owner of a New York City apartment building may not challenge the denial of a property tax break without going through the statutory judicial appeals process under Article 7, Real Property Tax Law. The Court agreed with the appellate division's holding that the owner’s challenge to the alleged overassessment of its property—resulting from the failure to apply an increase in the physical value of the property and an exemption following certain window replacement work—was reviewable exclusively under Article 7.

In the Matter of Bi-Coastal Properties, LLC v. Soliman, Court of Appeals of the State of New York, No. 33, April 21, 2026, ¶600-943