We often try to introduce these articles with a note of levity. Sadly, we cannot in these tragic times. We wish our readers good health in the days ahead. This too shall pass.

First Department

Real Property Tax Law. In honor of Tax Day (albeit now extended), we present the First Department’s decision in Tax Equity Now NY v. City of New York, 2020 NY Slip Op 01401 (1st Dept. Feb. 27, 2020), rejecting Due Process and Equal Protection challenges to the assessment of real property taxes in New York City.

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