Tax Equity Now NY v. City of New York

Summary

The Court of Appeals modified and affirmed the Appellate Division's order, holding that TENNY adequately pleaded claims against the City under RPTL 305 (2) and the FHA, while the remaining claims against the City and all claims against the State were properly dismissed. The Court held that the City's statutory assessment caps do not defeat a claim that the City failed to maintain uniform assessment in relation to fair market value, and that the FHA claims were sufficient at the pleading stage without proof of the evidentiary causation required at later stages. The constitutional claims failed because the tax classifications and policies had rational bases and were not arbitrary or irrational.