Statement From NYSAC Executive Director Stephen Acquario On State Appellate Court Decision Upending Decades Of Real Property Tax Law

A New York court yesterday overruled decades of established state Real Property Tax Law when it decided to allow the City of Ogdensburg to unilaterally pass their foreclosure costs and duties on to county government by way of a local law. While many counties across the state assist cities with tax foreclosures, this is done by agreement between the separate levels of local government. The State Supreme Court, Appellate Division 3rd Department's split decision calls into question this established system of cooperation by allowing a city to unburden itself of these costs and duties and place them on a separate local government, without the county's consent or the State's approval. This 3-2 split appellate court decision provides for an automatic right to appeal, and we hope the New York Court of Appeals takes up this case with the strictest of scrutiny at its earliest opportunity.