IN RE: Terry J. FELDMAN (1997)

In a tax certiorari proceeding pursuant to CPLR article 78, inter alia, to challenge an assessment of real property, the petitioner appeals from a judgment of the Supreme Court, Westchester County (Cirigliano, J.), entered October 31, 1995, which denied the petition, and dismissed the proceeding.

ORDERED that the judgment is reversed, with costs, the petition is reinstated, and the matter is remitted to the Supreme Court, Westchester County, for further proceedings.

The petitioner alleges that she paid a disproportionate share of town property taxes because of an illegal so-called “welcome neighbor” assessment on property she owns in the Town of Bedford (see, Corvetti v. Town of Lake Pleasant, 227 A.D.2d 821, 642 N.Y.S.2d 420;  Matter of Adams v. Welch, 188 A.D.2d 784, 591 N.Y.S.2d 226;  Matter of Averbach v. Board of Assessors of Town of Delhi, 176 A.D.2d 1151, 575 N.Y.S.2d 964;  Matter of Krugman v. Board of Assessors of Vil. of Atl. Beach, 141 A.D.2d 175, 533 N.Y.S.2d 495;  see also, Matter of Chasalow v. Board of Assessors of County of Nassau, 202 A.D.2d 499, 609 N.Y.S.2d 27;  Matter of Mundinger v. Assessor of City of Rye, 187 A.D.2d 594, 590 N.Y.S.2d 122).   The petitioner also claims that the challenged assessment was part of a systematic endeavor by the respondents to reassess only those properties in the town that were sold (see, Corvetti v. Town of Lake Pleasant, supra;  Matter of Krugman v. Board of Assessors of Vil. of Atl. Beach, supra;  cf., Allegheny Pittsburgh Coal Co. v. County Commn. of Webster County, W. Va., 488 U.S. 336, 109 S.Ct. 633, 102 L.Ed.2d 688).   The petitioner commenced this proceeding pursuant to CPLR article 78, inter alia, seeking a refund of the alleged overpayment.   The Supreme Court dismissed the petition for lack of standing, holding, in essence, that the initial reassessment, which forms the basis of the petitioner's challenge, was made against the petitioner's predecessor in title, prior to the petitioner's acquisition of the property.   We now reverse and reinstate the petition.

The petitioner's allegations that she has paid a disproportionate share of property taxes pursuant to an illegally imposed assessment is sufficient to establish standing (see, Society of Plastics Indus. v. County of Suffolk, 77 N.Y.2d 761, 570 N.Y.S.2d 778, 573 N.E.2d 1034;  Matter of Mobil Oil Corp. v. Syracuse Indus. Dev. Agency, 76 N.Y.2d 428, 559 N.Y.S.2d 947, 559 N.E.2d 641;  cf., RPTL § 704), and therefore, the petition must be reinstated.

No other issues have been considered on this appeal.

MEMORANDUM BY THE COURT.