Appellate Division, Second Department · November 4, 2026 · 2026 NY Slip Op 06436
Matter of Benjamin Beechwood Ocean Way, LLC v Niblack
Read the official decision: 2026 NY Slip Op 06436
Holding The court affirmed the lower court’s judgment, holding that the Department of Finance committed an error of law by failing to classify a vacant lot zoned residential in Queens as tax class one. 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 06436, 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 06436, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | November 4, 2026 |
| Citation | 2026 NY Slip Op 06436 |
| Area of law | Tax |
| Week | Week ending November 7, 2026 |
| Official text | Official decision: 2026 NY Slip Op 06436 |
| 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 | 1731 |
| Related records | Matter of Benjamin Beechwood Ocean Way, LLC v Niblack, 2026 NY Slip Op 06435 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of Benjamin Beechwood Ocean Way, LLC v Niblack, 2026 NY Slip Op 06436 (Appellate Division, Second Department, November 4, 2026), https://esqhq.com/decisions/2026-ny-slip-op-06436/
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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