Appellate Division, Second Department · October 28, 2026 · 2026 NY Slip Op 06305
Matter of Fernando v Village of Garden City, Inc.
Read the official decision: 2026 NY Slip Op 06305
Holding The court affirmed the lower court’s dismissal of the petition, finding that the hearing officer’s denial of the small claims assessment review had a rational basis. The petitioner failed to meet the burden of presenting sufficient evidence of excessive assessment, and the remaining contention was improperly raised for the first time on appeal.
The court’s words
the court's role is limited to ascertaining whether that determination has a rational basis
2026 NY Slip Op 06305, at the official text
the hearing officer's determination that the petitioner failed to meet his burden of presenting sufficient evidence of excessive assessment had a rational basis
2026 NY Slip Op 06305, at the official text
The petitioner's remaining contention is improperly raised for the first time on appeal
2026 NY Slip Op 06305, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | October 28, 2026 |
| Citation | 2026 NY Slip Op 06305 |
| Area of law | Tax |
| Week | Week ending October 31, 2026 |
| Official text | Official decision: 2026 NY Slip Op 06305 |
| 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 | 1584 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of Fernando v Village of Garden City, Inc., 2026 NY Slip Op 06305 (Appellate Division, Second Department, October 28, 2026), https://esqhq.com/decisions/2026-ny-slip-op-06305/
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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