The Town of Babylon has filed a lawsuit against Nassau County and several New York State officials, alleging unconstitutional tax practices that have imposed unfair burdens on its residents. The complaint was brought by Town Supervisor Richard Schaffer, members of the town council, and local residents.
The plaintiffs allege that Nassau County has frozen its tax assessment roll for five consecutive years, resulting in an inequitable distribution of tax burdens among municipalities. This practice is claimed to violate New York State Real Property Tax Law (RPTL) Section 202(1)(b), which mandates the use of state equalization rates to ensure fair tax allocation. The complaint names Amanda Hiller, Acting Tax Commissioner of New York State, and Kristin Dence, Deputy Commissioner for Processing and Taxpayer Services, among others, for allegedly failing to verify real market value data provided by Nassau County. This failure is alleged to have contributed to an increase of approximately 19% in school taxes for residents of Babylon in split taxing districts such as Farmingdale and Amityville.
The lawsuit asserts that this disparity violates constitutional protections under the Takings and Due Process Clauses of the Fifth Amendment and the Equal Protection Clause of the Fourteenth Amendment. The plaintiffs argue that RPTL §1218 provides no remedy for municipalities like Babylon to challenge these disparities, as it limits judicial review to municipal entities directly affected by state equalization rates. They contend that this legislative gap further impedes their ability to safeguard the rights of their constituents.
The plaintiffs seek declaratory relief recognizing violations of constitutional clauses and deficiencies in RPTL §1218 regarding cross-county taxing districts. They also request compensation equivalent to the fair market value of affected properties, interest payments, and attorney fees.
The plaintiffs are represented by attorneys Keith M. Corbett and Gabriella S. Amato of Harris Beach Murtha Cullina PLLC. The case was filed in the United States District Court for the Eastern District of New York.