Appellate Division, Second Department · October 7, 2026 · 2026 NY Slip Op 05781
Matter of 106 Astoria Blvd., LLC v Niblack
Read the official decision: 2026 NY Slip Op 05781
Holding The court held that the Department of Finance committed an error of law by failing to classify four vacant lots in Queens as tax class one, as required for residentially zoned land outside Manhattan. The appellate court affirmed the lower court’s decision to annul the determinations and direct the reclassification of the properties.
The court’s words
vacant land that is zoned residential and located within New York City but outside of the borough of Manhattan is properly classified as tax class one
2026 NY Slip Op 05781, at the official text
the properties are four vacant lots located in Queens that were zoned R6B residential
2026 NY Slip Op 05781, at the official text
their failure to do so was an error of law
2026 NY Slip Op 05781, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | October 7, 2026 |
| Citation | 2026 NY Slip Op 05781 |
| Area of law | Tax |
| Week | Week ending October 10, 2026 |
| Official text | Official decision: 2026 NY Slip Op 05781 |
| 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 | 1004 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of 106 Astoria Blvd., LLC v Niblack, 2026 NY Slip Op 05781 (Appellate Division, Second Department, October 7, 2026), https://esqhq.com/decisions/2026-ny-slip-op-05781/
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.
Read how Law Watch works