Court of Appeals · April 21, 2026 · 252 AD3d 207
MATTER OF CITY OF NY v BALL
Read the official decision: 252 AD3d 207
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 of Appeals affirmed the Appellate Division’s reversal of the Supreme Court’s judgment, holding that the petitioner’s challenge to an alleged overassessment was reviewable exclusively under RPTL article 7. Consequently, the certified question was not answered as unnecessary.
The court’s words
petitioner’s application challenging the alleged overassessment of its property—resulting from the failure to apply an increase in the physical value of the property and an exemption following certain window replacement work—was reviewable exclusively under RPTL article 7
252 AD3d 207, at the official text
| Court | Court of Appeals |
|---|---|
| Decided | April 21, 2026 |
| Citation | 252 AD3d 207 |
| Area of law | Tax |
| Week | Week ending April 25, 2026 |
| Official text | Official decision: 252 AD3d 207 |
| Source feed | New York advance sheet: 26nyadv43.pdf |
| Law Watch record id | 1685 |
Recommended citation
ESQ HQ, New York Law Watch, MATTER OF CITY OF NY v BALL, 252 AD3d 207 (Court of Appeals, April 21, 2026), https://esqhq.com/decisions/252-ad3d-207/
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