Real Property Taxation

Kathleen Costigan et al. v. Village of Garden City

Court: Supreme Court, Nassau County
Docket No.: 610725/2020
Plaintiff: Kathleen Costigan et al. (“Costigan Petitioners”)
Defendant: Village of Garden City

Facts: Costigan Petitioners participated in a series of SCAR hearings, challenging the Residential Assessment Rate (“RAR”) used by the respondent, Village of Garden City (“Garden City”) to assess the worth of the Costigan Petitioners’ houses for the 2019-2020 tax year. Costigan Petitioners argued that the RAR was inflated. The SCAR officer declined to review the claims that the RAR was inflated stating that the Costigan Petitioners lacked standing to object to the RAR. This Court agreed that there was a lack of standing.

Holding: Upon reargument, the Supreme Court reversed its original ruling finding that the Costigan Petitioners did have standing to object to the RAR in the context of a SCAR hearing. Consequently, the Supreme Court found that Costigan Petitioners were entitled to new hearings.

Submitted by: Philip Sanchez, Esq. (psanchez@herrick.com)

Precis: Davida S. Scher