In a landmark decision issued on July 15, 2024, the Allegany County Supreme Court ruled in favor of MCLC’s clients, the Cuba Lake Committee for Fair Assessments, Harry W. Keeley, and the Harry W. and Cynthia L. Keeley Joint Revocable Trust, in declaring that the Town of Cuba’s 2023 Assessment Roll is null and void, reinstating the 2022 Assessment Roll.
This case involved fascinating and complex constitutional and real property issues surrounding the Town of Cuba’s town-wide revaluation project which culminated in the now-stricken 2023 Assessment Roll. The impact of this decision has far-reaching and lost-lasting implications for every resident of the Town of Cuba and the taxing authorities that relied on the roll to issue tax bills.
MCLC Partner Jacob F. Lamme spearheaded MCLC’s legal team on this matter, with significant support and efforts from attorneys Norah M. Murphy and Laura M. Gulfo, and law clerk Ashley DeGennaro.
“This ruling ensures fairness for property owners in Cuba Lake and upholds constitutional principles. We are very pleased that our clients achieved this result”, said Jake Lamme.
Key Takeaways from the Court’s Decision
- Arbitrary Assessment: The court found that the Town of Cuba’s assessment process was arbitrary. The Town failed to consider the novel legal nature of the petitioners’ homes, resulting in unequal treatment.
- Board of Assessment Review (BAR): The Town’s BAR lacked proper constitution, rendering its decisions void such that Petitioners were denied a fair hearing.
- Fair Market Value: The court emphasized that all properties should be assessed at fair market value, regardless of zone differences (i.e., lakefront parcels vs non-lakefront parcels).
What Happens Now?
The Town must perform a new town-wide legal reassessment to rectify the issues that plagued its now-stricken 2023 Reassessment.
The Decision can be found here: Cuba decision and order
About Jake Lamme
Jake Lamme has a diverse transactional practice which includes the representation of individuals, business, and corporate clients in matters involving real estate, real property, tax, entity formation, mergers and aquisitions, contracts, operations, governance, and strategic planning. Jake also litigates similar issues, as well as those involving labor and employment, land use and zoning, personal injury, and trusts and estates. Contact Jake at (518) 675-7740 or jlamme@mclclaw.com to discuss the disposition or litigation of your property tax matter.
About Norah Murphy
Norah Murphy represents individuals, businesses, and the professions in business, corporate matters, and real property matters. She litigates construction and labor law, municipal and public sector law, environmental law, personal and premises liability, hospitality and retail liability, insurance defense, and estate matters.
About Laura Gulfo
Laura Gulfo represents individuals, businesses, corporations, governmental entities, and public authorities in matters involving contracts, procurements, transactions, labor and employment, commercial real estate, real property and tax certiorari matters, municipal law, and litigation.
About Ashley DeGennaro
Ashley DeGennaro supports the firm in many capacities, including conducting and analysis of legal research, preparing memorandums and briefs regarding research, reviewing deposition and trial transcripts, performing jury verdict research, and assisting and shadowing attorneys with respect to litigation and transactional matters. She will join MCLC in the fall as the firm’s newest associate attorney.
About Monaco Cooper Lamme & Carr, PLLC
MCLC is a law firm dedicated to providing exceptional legal services and unparalleled value while building rewarding and lasting relationships with our clients. Our team includes seasoned trial and transactional attorneys who are nationally recognized industry and legal authorities in a wide range of practices and are supported by a remarkable professional support staff. For more information on our firm, visit mclclaw.com or contact our Marketing Director, Stacy A. Smith at ssmith@mclclaw.com.