Appellate Division, Second Department · October 28, 2026 · 2026 NY Slip Op 06298
Matter of 11-19 Foam Place Holdings, LLC v Niblack
Read the official decision: 2026 NY Slip Op 06298
Holding The court affirmed the lower court’s judgment, holding that the Department of Finance committed an error of law by failing to reclassify a vacant lot in Queens as tax class one. The parcel was properly classified as tax class one because it was zoned residential and located outside of Manhattan, regardless of any commercial overlay.
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 a commercial overlay
2026 NY Slip Op 06298, at the official text
the appellants should have classified the parcel as tax class one, regardless of any commercial overlay, and their failure to do so was an error of law
2026 NY Slip Op 06298, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | October 28, 2026 |
| Citation | 2026 NY Slip Op 06298 |
| Area of law | Tax |
| Week | Week ending October 31, 2026 |
| Official text | Official decision: 2026 NY Slip Op 06298 |
| 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 | 1577 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of 11-19 Foam Place Holdings, LLC v Niblack, 2026 NY Slip Op 06298 (Appellate Division, Second Department, October 28, 2026), https://esqhq.com/decisions/2026-ny-slip-op-06298/
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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