New York Court of Appeals
41 Kew Gardens Road Associates, Respondents v. Stanley Tyburski, as Assessor-In-Charge of Queens County, Et…
October 13, 198770 N.Y.2d 325
Summary
The Court held that New York City’s Local Law No. 63 of 1986, which requires owners of income‑producing property to file income and expense statements for assessment purposes, is facially constitutional and within the City’s home‑rule authority. Accordingly, the Court reversed the Appellate Division’s judgment and granted the City’s cross‑motion for summary judgment. The decision affirmed the presumption of constitutionality for local tax‑related statutes and applied a rational‑basis review to the law’s classifications.