Court of Appeals of New York

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In the Matter of Mehran Manouel v. Board of Assessors, 22

Denial of petitioners' application for small claims assessment review of their property taxes under Real Property Tax Law (RPTL) 730 is affirmed, where: 1) if the property is occupied during the relevant tax period by an owner's relative but not by the owner, the property is not "owner-occupied" within the meaning of RPTL 730(1)(b)(i); and 2) petitioners' property therefore does not qualify for small claims assessment review.

Appellate Information

  • Decided 02/24/2015
  • Published 02/24/2015


  • Rivera


  • Court of Appeals of New York


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