real property, tax, taxpayer, New York Property Tax, exemption, remedy


This Note will discuss and analyze an individual taxpayer's right to challenge a third party assessment or exemption under Article 7 of the New York Real Property Tax Law (RPTL). In addition, the feasibility and deficiencies of the alternate remedy afforded by CPLR Article 78 will be examined. Finally, the Note will review the function of the New York State Board of Equalization and Assessment (SBEA), an organization statutorily empowered to examine local assessments and to advise local assessment boards. This Note concludes by advocating a broadening of the use of Article 7 as a vehicle for redressing third party taxpayer grievances, and a substantive expansion of SBEA authority.



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