Louis J. Lefkowitz, Attorney-General (Jean M. Coon and Ruth Kessler Toch of counsel), for respondent. Order affirmed, with costs, on the memorandum at the Appellate Division ( 49 A.D.2d 647). Concur: Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE.

Supreme Court's calculations regarding the difference between $300,000 and $214,000 incorrectly reflects a figure of $84,000 when it should reflect a figure of $86,000. Both parties concede that an appraiser's estimation of value would have no probative value if based upon an "unfounded assumption" ( City of Yonkers v. State of New York, 49 A.D.2d 647, affd 39 N.Y.2d 1006). Since the record reflects that plaintiffs' appraiser based its $90,000 valuation on the assumption that the final subdivision was revoked by the Town Board and since we find no basis to indicate that such action was effective to reverse a final determination of the Planning Board ( see, Worthington v Planning Bd., 131 A.D.2d 466, 468), we reject such estimation outright ( see, City of Yonkers v. State of New York, supra; see also, Town Law § 282). Even assuming that revocation by the Town Board could be valid, we note that defendants' appraiser testified that his calculation of value would remain the same.