Appellate Division, Second Department · October 7, 2026 · 2026 NY Slip Op 05799
Matter of WA High Inv., LLC v Niblack
Read the official decision: 2026 NY Slip Op 05799
Holding The court held that the Department of Finance’s denial of a clerical error application was arbitrary and capricious because the property was vacant land zoned residential in Brooklyn, which is statutorily classified as tax class one. Consequently, the determination was annulled and the property was reclassified from tax class four to tax class one for the fiscal years 2017 to 2019.
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, regardless of any commercial overlay
2026 NY Slip Op 05799, at the official text
the DOF should have classified the property as tax class one, regardless of any commercial overlay
2026 NY Slip Op 05799, at the official text
the challenge raised by the petitioner may be raised in a CPLR article 78 proceeding
2026 NY Slip Op 05799, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | October 7, 2026 |
| Citation | 2026 NY Slip Op 05799 |
| Area of law | Tax |
| Week | Week ending October 10, 2026 |
| Official text | Official decision: 2026 NY Slip Op 05799 |
| 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 | 1022 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of WA High Inv., LLC v Niblack, 2026 NY Slip Op 05799 (Appellate Division, Second Department, October 7, 2026), https://esqhq.com/decisions/2026-ny-slip-op-05799/
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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