Appellate Division, Second Department · February 11, 2026 · 252 AD3d 120
Matter of Yeung v Assessor of the Vil. of Great Neck Estates
Read the official decision: 252 AD3d 120
This record is held from search listings because it does not meet the site’s substance floor; the official text is linked below.
Holding The court held that RPTL 1218 does not deprive a homeowner of standing to challenge a Residential Assessment Ratio (RAR) within the procedural framework of a Small Claims Assessment Review (SCAR) proceeding. The hearing officer’s determination denying the petitioners’ SCAR applications was arbitrary and capricious because it failed to consider the petitioners’ ratio study and incorrectly applied a rule of law that precluded such challenges.
The court’s words
we hold that RPTL 1218 does not deprive a homeowner of standing to challenge an RAR in a SCAR proceeding
252 AD3d 120, at the official text
the hearing officer's determination denying the petitioners' SCAR applications lacked a rational basis and was arbitrary and capricious
252 AD3d 120, at the official text
RPTL article 7, title 1-A must be interpreted as conferring homeowners with standing to challenge the RAR promulgated by the ORPTS
252 AD3d 120, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | February 11, 2026 |
| Citation | 252 AD3d 120 |
| Area of law | Tax |
| Week | Week ending February 14, 2026 |
| Official text | Official decision: 252 AD3d 120 |
| Source feed | New York advance sheet: 26nyadv41.pdf |
| Law Watch record id | 1302 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of Yeung v Assessor of the Vil. of Great Neck Estates, 252 AD3d 120 (Appellate Division, Second Department, February 11, 2026), https://esqhq.com/decisions/252-ad3d-120/
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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