Matter of Kimso Apartments v. Tax Commission of City of New York

Civil Practice

New York Law Journal


Presiding Justice Michael Pesce

Kimso Apartments brought two special proceedings against New York City Tax Commission and the city's Commissioner of Finance to challenge the assessed valuation of the subject real property for two tax years. People for a Better Parkhill Tenants Committee cross-moved for an order permitting it to intervene as a petitioner. All of Parkhill's tenants qualify as low income tenants and receive federal Section 8 subsidies. Over the past 15 years, Kimso performed major capital improvements and has substantially rehabilitated the subject property, which allegedly qualified it for certain tax exemptions and/or abatements. Parkhill alleged that as a result of these improvements, the property is entitled to receive J-51 benefits, including a 34-year tax exemption, but the tax respondents denied Kimso J-51 benefits in assessing the value of the improvements to the property for tax purposes. The court found Parkhill has real, substantial interests in the outcome of these proceedings and granted it leave to intervene as a petitioner. The court held that the granting of intervention will permit the very people who will be adversely aggrieved and directly injured by a ruling in the tax respondents' favor, to be heard.

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