Opinion
May 16, 1994
Appeal from the Supreme Court, Weschester County (Rosato, J.).
Ordered that the judgment is affirmed, with costs.
The petitioners herein have offered substantial proof that the 1991 assessment of their property is based directly upon the resale of the property in 1983. The Town failed to offer any proof in rebuttal. Accordingly, the Supreme Court properly determined that the 1991 assessment of the petitioners' property was invalid (see, Matter of Krugman v. Board of Assessors, 141 A.D.2d 175; cf., Nordlinger v. Hahn, 505 US ___, 112 S Ct 2326).
Moreover, contrary to the Town's contentions, this action is not time-barred as each tax year is separate and distinct from every other (see, Kahal Bnei Emunim Talmud Torah Bnei Simon Israel v. Town of Fallsburg, 78 N.Y.2d 194; Matter of Machne Sva Rotzohn v. Town of Fallsburg, 167 A.D.2d 719). Accordingly, the Supreme Court properly granted the petition invalidating the 1991 assessment and remitting the matter for a new assessment for the 1991 tax year. Rosenblatt, J.P., Miller, Krausman and Florio, JJ., concur.