Opinion
June 24, 1991
Appeal from the Supreme Court, Nassau County (Rossetti, J.).
Ordered that the order is reversed insofar as appealed from, on the law, without costs or disbursements, the motion is granted, and the matter is remitted to the Supreme Court, Nassau County, for further proceedings consistent herewith.
In this tax certiorari proceeding, the petitioner, the owner of a parcel of property in Nassau County, sought partial summary judgment on the issue of its entitlement to a transitional assessment of the increase in the land portion of the tax assessment of the property pursuant to RPTL 1805. We find that the record before us presents no issue of fact as to the petitioner's entitlement to that relief. The respondents made no allegations and produced no evidence to dispute the petitioner's proof of the amount of the increase or its allegation that the increase was not excludable from the transitional limitations under the exceptions enumerated in RPTL 1805 (5). Contrary to the respondents' contention, the new construction on the petitioner's property does not prevent the entire increase from being phased-in pursuant to the transitional assessment provisions of RPTL 1805 (see, Matter of Nuzzolese v Board of Assessors, 172 A.D.2d 611). Therefore, the land portion of the increase must be phased-in pursuant to the provisions of RPTL 1805. Thompson, J.P., Kunzeman, Harwood and Balletta, JJ., concur.