Matter of Bi-Coastal Props., LLC v. Soliman
Docket 33
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- Filed
- Jurisdiction
- New York
- Court
- New York Court of Appeals
- Type
- Opinion
- Case type
- Real Estate
- Disposition
- Affirmed
- Citation
- 2026 NY Slip Op 02366
- Docket
- 33
Appeal from an Appellate Division reversal of Supreme Court judgment in a CPLR article 78 proceeding concerning denial of a clerical error review application and J-51 tax exemption benefits.
Summary
The Court of Appeals affirmed the Appellate Division's reversal of Supreme Court's judgment in a CPLR article 78 challenge. Petitioner Bi-Coastal Properties had sought review of respondents' denial of a clerical error review application and claimed entitlement to J-51 tax exemption benefits beginning July 1, 2020. The Court held that the petitioner’s challenge—asserting an overassessment caused by failure to apply a change in physical value and an exemption after window replacement—was reviewable only under the Real Property Tax Law's article 7 procedures, not by CPLR article 78. The certified question was left unanswered as unnecessary.
Issues Decided
- Whether a challenge to an asserted overassessment based on failure to apply an increase in physical value and a J-51 exemption is reviewable in CPLR article 78 proceedings
- Whether petitioner was entitled to J-51 tax exemption benefits beginning July 1, 2020 via clerical error review
Court's Reasoning
The court relied on the statutory framework governing tax assessment challenges and concluded that disputes over assessment and exemptions established under the Real Property Tax Law article 7 must be pursued through that statute's exclusive review procedures. Because the petitioner’s claim effectively sought correction of an assessment and application of a tax exemption, the proper and exclusive remedy lay in article 7 rather than a CPLR article 78 proceeding. That statutory exclusivity compelled affirming the Appellate Division's reversal of Supreme Court's annulling of the respondents' determination.
Authorities Cited
- Real Property Tax Law Article 7
- Administrative Code of City of New York § 11-243
- 19 RCNY former 53-02
Parties
- Appellant
- Bi-Coastal Properties, LLC
- Respondent
- Sherif Soliman
- Attorney
- Todd Kammerman
- Attorney
- Andrea M. Chan
Key Dates
- Decision date
- 2026-04-21
What You Should Do Next
- 1
Consider article 7 proceedings
Consult counsel about initiating the appropriate challenge under Real Property Tax Law article 7 to contest the assessment or claim the J-51 exemption.
- 2
Gather supporting evidence
Assemble documentary and valuation evidence showing the physical-value change and the facts supporting entitlement to the J-51 exemption for presentation in article 7 proceedings.
- 3
Evaluate deadlines and procedural requirements
Work with an attorney to identify and meet any statute-of-limitations, filing deadlines, and specific procedural rules in article 7 to preserve the claim.
Frequently Asked Questions
- What did the court decide in simple terms?
- The Court said the property owner chose the wrong legal route: challenges over tax assessments and exemptions like this must be handled under the Real Property Tax Law's article 7 procedures, not by a CPLR article 78 petition.
- Who is affected by this decision?
- Property owners seeking corrections to assessments or application of tax exemptions in New York and government tax authorities are affected because the ruling enforces article 7 as the exclusive review path.
- What happens next for the property owner?
- If the owner still wants relief, they must pursue the remedies available under RPTL article 7 rather than a CPLR article 78 petition.
- Can this decision be appealed further?
- This is a final decision by the Court of Appeals, so no further appeal is available.
The above suggestions and answers are AI-generated for informational purposes only. They may contain errors. NoticeRegistry assumes no responsibility for their accuracy. Consult a qualified attorney before relying on them.
Full Filing Text
Matter of Bi-Coastal Props., LLC v Soliman - 2026 NY Slip Op 02366 Matter of Bi-Coastal Props., LLC v Soliman 2026 NY Slip Op 02366 April 21, 2026 Court of Appeals In the Matter of Bi-Coastal Properties, LLC, Appellant, v Sherif Soliman, & c. et al., Respondents. Decided on April 21, 2026 No. 33 Todd Kammerman, for appellant. Andrea M. Chan, for respondents. MEMORANDUM: The order of the Appellate Division should be affirmed, with costs, and the certified question not answered as unnecessary. In this CPLR article 78 proceeding, Supreme Court granted judgment to petitioner to the extent of annulling respondents' determination denying petitioner's clerical error review application. The court also denied respondents' cross-motion to dismiss the petition. It concluded that, under Administrative Code of City of NY § 11-243 and 19 RCNY former 53-02, petitioner's property was entitled to receive J-51 tax exemption benefits beginning July 1, 2020. The Appellate Division reversed on the law. We agree with the Appellate Division that, here, petitioner's application challenging the alleged overassessment of its property—resulting from the failure to apply an increase in the physical value of the property and an exemption following certain window replacement work—was reviewable exclusively under RPTL article 7. Order affirmed, with costs, and certified question not answered as unnecessary, in a memorandum. Chief Judge Wilson and Judges Rivera, Garcia, Singas, Cannataro, Troutman and Halligan concur. Decided April 21, 2026