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Property Taxation Without Services

New York municipalities have often conditioned development approvals on developers' agreements to provide services ordinarily provided by the municipality. These agreements are typically silent on the tax consequences of the municipality's failure to provide services. Under what circumstances, then, can landowners challenge the municipality's power to collect taxes for services the municipality does not provide? Two cases recently decided -- one by the Court of Appeals and one by the Second Department -- shed light on that question.

8 minute read May 31, 2005 at 10:28 AM
By
Stewart E. Sterk
Property Taxation Without Services

New York municipalities have often conditioned development approvals on developers' agreements to provide services ordinarily provided by the municipality. These agreements are typically silent on the tax consequences of the municipality's failure to provide services.

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