New York Court of Appeals holds that mere showing of property contamination without concomitant showing of value diminution is insufficient to reduce property assessment.

By: Daniel D. Tartaglia, Esq.

In a recent decision, In the Matter of Norman E. Roth v. City of Syracuse (June 13, 2013) the New York Court of Appeals held that "petitioner failed to rebut the presumption of validity that attaches to the tax assessments of the properties by the City of Syracuse. That is, petitioner failed to proffer substantial evidence demonstrating a diminution in market value caused by the mere presence of lead paint."

Here is the link to the full decision:

http://www.nycourts.gov/ctapps/Decisions/2013/Jun13/110opn13-Decision.pdf