Appellate Division, Fourth Department · July 24, 2026 · 2026 NY Slip Op 04571
Matter of NY Farmington I, LLC v Assessor for Town of Farmington
Read the official decision: 2026 NY Slip Op 04571
Holding The Town’s failure to file its local law opting out of the solar energy tax exemption with NYSERDA until 2021 did not render the law invalid or ineffectual. Consequently, the petitioners were not entitled to the property tax exemption for the Town’s portion of the assessment roll.
The court’s words
the Town's failure to file its local law with NYSERDA until 2021 had no effect on the law's validity
2026 NY Slip Op 04571, at the official text
RPTL 487 (8) (a) does not expressly provide that a local law or resolution opting out of the tax exemption
2026 NY Slip Op 04571, at the official text
a declaratory judgment action is . . . an inappropriate procedural vehicle for challenging the denial of a partial property tax exemption
2026 NY Slip Op 04571, at the official text
| Court | Appellate Division, Fourth Department |
|---|---|
| Decided | July 24, 2026 |
| Citation | 2026 NY Slip Op 04571 |
| Area of law | Tax |
| Week | Week ending July 25, 2026 |
| Official text | Official decision: 2026 NY Slip Op 04571 |
| Publication status | Slip opinions are uncorrected and subject to revision before publication in the Official Reports. |
| Source feed | New York slip opinion page |
| Law Watch record id | 269 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of NY Farmington I, LLC v Assessor for Town of Farmington, 2026 NY Slip Op 04571 (Appellate Division, Fourth Department, July 24, 2026), https://esqhq.com/decisions/2026-ny-slip-op-04571/
How this record was made
Holding drafted by Law Watch’s in-house model, graded by three reviewers; every quotation verified word for word against the official text.
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