ESQ HQNEW YORK LAW WATCH

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
CourtAppellate Division, Second Department
DecidedNovember 4, 2026
Citation2026 NY Slip Op 06442
Area of lawTax
WeekWeek ending November 7, 2026
Official textOfficial decision: 2026 NY Slip Op 06442
Publication statusSlip opinions are uncorrected and subject to revision before publication in the Official Reports.
Source feedNew York slip opinion page
Law Watch record id1737

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.

Read how Law Watch works

Published November 4, 2026. Updated November 4, 2026.