Tax Equity Now NY v. City of New York

Summary

The Court held that TENNY's complaint plausibly states claims against the City under the Real Property Tax Law and the Fair Housing Act, but not constitutional claims, the additional statutory claims, or any claims against the State defendants. Applying New York's liberal pleading standard, the Court accepted allegations of intraclass tax disparities and racially disparate effects as sufficient to proceed, while concluding that the constitutional challenges failed under rational-basis and deferential taxation principles. The Appellate Division's order was therefore modified and affirmed.