Matter of NBM Dev., LLC v Tax Commn. of City of New York

Holding The court affirmed the lower court’s decision to consolidate seven related tax certiorari proceedings and grant summary judgment to the petitioner. The property was reclassified from class four commercial to class one residential because it was a vacant lot zoned R3-2, entitling the petitioner to reduced assessments and tax refunds.

The court’s words

the Supreme Court providently exercised its discretion in consolidating the seven tax certiorari proceedings as there are common questions of law and fact

2026 NY Slip Op 06441, at the official text

the petitioners demonstrated, prima facie, that the property should have been classified as tax class one rather than as tax class four

2026 NY Slip Op 06441, at the official text

the appellants failed to raise a triable issue of fact

2026 NY Slip Op 06441, at the official text

the appellants' failed to establish their prima facie entitlement to summary judgment in support of their cross-motion

2026 NY Slip Op 06441, at the official text