Appellate Division, Second Department · November 4, 2026 · 2026 NY Slip Op 06431
Matter of 23-25 Astoria Blvd, LLC v Niblack
Read the official decision: 2026 NY Slip Op 06431
Holding The Department of Finance committed an error of law by failing to classify a vacant lot in Queens zoned residential as tax class one. The court affirmed the lower court’s decision to annul the denial and direct reclassification, noting that commercial overlays do not prevent such classification outside Manhattan.
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 06431, 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 06431, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | November 4, 2026 |
| Citation | 2026 NY Slip Op 06431 |
| Area of law | Tax |
| Week | Week ending November 7, 2026 |
| Official text | Official decision: 2026 NY Slip Op 06431 |
| 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 | 1726 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of 23-25 Astoria Blvd, LLC v Niblack, 2026 NY Slip Op 06431 (Appellate Division, Second Department, November 4, 2026), https://esqhq.com/decisions/2026-ny-slip-op-06431/
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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