Appellate Division, Second Department · November 4, 2026 · 2026 NY Slip Op 06442
Matter of O’Brien v City of New York
Read the official decision: 2026 NY Slip Op 06442
Holding The court reversed the lower court’s judgment and dismissed the proceeding because the petitioners lacked standing, as they failed to demonstrate a concrete injury-in-fact from the publication of the supplemental roll or the receipt of initial determination notices. The court held that generalized confusion, privacy concerns, and the burden of complying with statutory exemption procedures do not constitute cognizable harm sufficient to confer standing.
The court’s words
The publication of the supplemental roll did not cause the petitioners any concrete or definable injury, as the roll did not impose an obligation, deny a right or fix some legal relationship
2026 NY Slip Op 06442, at the official text
The mere receipt of the initial determination notices by Hedley, Steven Shore, Sandra Jacobus Shore, Stearns, and Fishel does not qualify as an injury, in and of itself, as the notice instead serves an informational purpose
2026 NY Slip Op 06442, at the official text
The State Legislature must have anticipated that the list of notice recipients would not be exact or flawless; otherwise, there would be no purpose to providing an exemption procedure at all
2026 NY Slip Op 06442, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | November 4, 2026 |
| Citation | 2026 NY Slip Op 06442 |
| Area of law | Tax |
| Week | Week ending November 7, 2026 |
| Official text | Official decision: 2026 NY Slip Op 06442 |
| 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 | 1737 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of O’Brien v City of New York, 2026 NY Slip Op 06442 (Appellate Division, Second Department, November 4, 2026), https://esqhq.com/decisions/2026-ny-slip-op-06442/
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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