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Seventh Judicial District Implements Commercial Tax Certiorari Program

Posted on: Monday, 9 January 2006, 21:00 CST

By Daily Record Staff

The Seventh Judicial District Commercial Division, has implemented a Pilot Commercial Tax Certiorari Program.

The pilot program, which focuses on tax certiorari proceedings involving commercial real property with an equalized full valuation in excess of $1 million, was designated to commence in Monroe County, Erie County and other selected sites.

As of the first of the year, 213 cases meeting the criteria for assignment of Commercial Tax Certiorari proceedings were transferred from New York State Supreme Court Judge William Polito to Seventh Judicial District Commercial Division Judge Kenneth Fisher. Calendar calls of these cases may be expected within the next two weeks.

New cases meeting the specified criteria must be commenced in the Commercial Division by the filing of an RJI together with an attorney's certification that the case qualifies for assignment to the pilot program.

The single page Attorney's Certification form, which contains all of the criteria for assignment of Commercial Tax Certiorari proceedings to the Commercial Division, may be found on the New York State Office of Court Administration (OCA) Commercial Division website (click on Seventh Judicial District) at www.courts.state.ny.us/comdiv and then click on the Guidelines and Certification Form link.

Practitioners can print out or download the form from the website, fill it out, and file it with the RJI. Copies of the form will also be available in the Monroe County Clerk's office, and in the fifth floor Supreme and County Court Assignment Office at the Hall of Justice.

The criteria for assignment to this pilot project in the Commercial Division, as developed by the OCA, is as follows:

1. The Commercial Division shall hear and determine tax certiorari proceedings in which the principal claim(s) involve commercial real property with an equalized full valuation in excess of $1 million.

2. The Commercial Division shall hear and determine proceedings where claims relating to two or more parcels are joined in a single petition pursuant to RPTL &57114;(2) and the total equalized full valuation of all parcels is equal to or more than $1 million.

3. The Commercial Division shall also hear and determine proceedings involving real property assessed in accordance with subdivision one of the RPL Section 339-y, commenced by a board of managers, acting as agents of one or more condominium unit owners pursuant to subdivision four of such section, provided the total equalized full valuation of all parcels included in the petition is equal to or more than $1 million.

4. The term commercial real property shall include improved or unimproved business, commercial and industrial real property, residential cooperative, condominium and rental property, special franchises and utilities. The Commercial Division may also hear and determine proceedings involving the exemption of improved or unimproved public or private real property under article 4 of the RPTL.

5. The Commercial Division shall not hear proceedings relating to one, two or three family owner-occupied residential structures or unimproved property which is eligible for small claims assessment review pursuant to title one-A of article 7 of the RPTL.

Practitioners may expect early judicial intervention and case management when the cases are filed, consistent with what commonly occurs in the Commercial Division.

Judge Fisher noted that he looks forward to working with tax certiorari practitioners to make this pilot program a success. He is in consultation with Monroe County Bar Association President James Grossman, and MCBA Tax Certiorari Committee Chairman Robert Feldman to develop a luncheon at the Bar Center to present these new procedures and answer questions.

The luncheon will be held at 12:15 p.m. on Wednesday, Jan. 11.

Source: Daily Record (Rochester, NY)

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