The Court of Appeals Re-Established the Right of Non-Owner, Commercial Tenants to Grieve Real Property Tax Assessments

The Court of Appeals re-established the right of non-owner, commercial tenants to grieve real property tax assessments. In the matter of DCH Auto v. Town of Mamaroneck, et al., New York State’s highest court restored the generally accepted principle that a tenant obligated to make property tax payments pursuant to a net lease possesses the right to contest the assessments placed on leased property even though it leases, not owns, the property. Commercial landlords should make sure their leases are clear on which party has the right to file, and tenants should review their lease to make sure they are authorized to contest the property tax assessments.

For a more detailed discussion, read Farrell Fritz partner Michael P. Guerriero’s article appearing on pages 7 + 8 in this month’s Nassau Lawyer.

*Reprinted with permission by the Nassau County Bar Association

Thank you to Michael P. Guerriero for this week’s Tax Tracker post.