Appellate Division, Second Department · November 4, 2026 · 2026 NY Slip Op 06435
Matter of Benjamin Beechwood Ocean Way, LLC v Niblack
Read the official decision: 2026 NY Slip Op 06435
Holding The court affirmed the lower court’s decision to annul the Department of Finance’s determinations, holding that the failure to classify vacant residentially zoned land in Queens as tax class one was an error of law. The court determined that such property must be classified as tax class one 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 06435, at the official text
the appellants should have classified the parcels as tax class one, building class V0, regardless of any commercial overlay, and their failure to do so was an error of law
2026 NY Slip Op 06435, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | November 4, 2026 |
| Citation | 2026 NY Slip Op 06435 |
| Area of law | Tax |
| Week | Week ending November 7, 2026 |
| Official text | Official decision: 2026 NY Slip Op 06435 |
| 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 | 1730 |
| Related records | Matter of Benjamin Beechwood Ocean Way, LLC v Niblack, 2026 NY Slip Op 06436 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of Benjamin Beechwood Ocean Way, LLC v Niblack, 2026 NY Slip Op 06435 (Appellate Division, Second Department, November 4, 2026), https://esqhq.com/decisions/2026-ny-slip-op-06435/
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