Opinion
November 13, 1984
Appeal from the Supreme Court, Nassau County (Murphy, J.).
Judgment reversed, on the law, without costs or disbursements, and matter remitted to Special Term for further proceedings consistent herewith.
Although a taxpayer's exclusive remedy to redress the wrongful denial of a partial tax exemption is to commence a tax certiorari proceeding pursuant to the provisions of article 7 of the Real Property Tax Law ( Sikora Realty Corp. v City of New York, 262 N.Y. 312), where, as at bar, it is alleged that the assessor erroneously failed or refused to wholly exempt the taxpayer's property, the resulting tax may be challenged in an action in equity, in an article 78 proceeding, or in a declaratory judgment action ( Stabile v Half Hollow Hills Cent. School Dist., 83 A.D.2d 945; Matter of Scarborough School Corp. v Assessor of Town of Ossining, 97 A.D.2d 476; see, also, Hewlett Assoc. v Finance Director, 57 N.Y.2d 356).
We, therefore, remit this proceeding to Special Term for further proceedings. Mangano, J.P., Gibbons, O'Connor and Lawrence, JJ., concur.