Noteworthy Decisions:

The Board of Assessors of the County of Nassau, et. al. 

In 860 Executive Towers, Mr. Koeppel represented a taxpayer who challenged his real property assessment on the ground of inequality.  It was argued that the petitioners' properties were assessed at a higher proportionate value than the assessments of other real property on the tax roll causing the petitioners to bear a disproportionate share of the tax burden.  Petitioners' sought to use the State Equalization Rate as proof of inequality. Prior to 1970, however, the State Equalization Rate standing alone was given little weight and additional evidentiary support was required by the courts to sustain such a claim.  In this landmark decision, the court permitted the petitioners to use the State Equalization Rate as the sole measure of determining ratio in their individual tax certiorari proceedings. Significant was the Court's reference to the 860 Executive Towers' trial as "an intensive and exacting examination of the [State Board of Equalization and Assessment's] methodology as applied to Nassau County . . ." As a result of this decision, the County of Nassau has refunded to taxpayers several hundred million dollars over the past 15 years. 

The Board of Managers of the Greens of North Hills Condominium v. 
The Board of Assessors of the County of Nassau, et. al. 

In the Greens of North Hills, Mr. Koeppel represented the board of managers of a 75 unit condominium complex located in Manhasset, New York. The litigation challenged the legality of the County's assessment practice as it related to residential properties. At issue was the County's use of 1938 subjective cost of construction regulations and specifications used to value residential properties. Mr. Koeppel successfully argued that the guides and standards utilized by the County's assessment department violated Section 603 of the County Government Law which required "an equitable and scientific system" of assessment.  Adopting Mr. Koeppel's argument, the Court held that the County's assessment regulations failed to consider market value, depreciation and obsolescence and lacked sufficient objective criteria in their application in contravention of Section 603. The Court further found that the regulations rendered illusory the dictates of Section 305(2) of the Real Property Tax Law which requires that "all real property in each assessing unit . . . be assessed at a uniform percentage of fu11 value." The court held that the assessments on the Greens of North Hills properties were illegal and directed the County of Nassau to adopt new rules and regulations in compliance with Section 603 of the County Government Law. When the Appellate Division reversed and remanded for a new trial on technical grounds, the case was then settled favorably for the condominium owners.

For more information please contact us at:

Koeppel Martone & Leistman, L.L.P.

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Fax:       516-747-8227
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              Mineola, NY 11501