NASSAU COUNTY CHARGED EXCESSIVE AND UNNECESSARY RECORDING FEES
In 2016, when JPF purchased his Nassau County home, he paid $1225 to record his deed and mortgage and for two tax map certification letters. He later filed suit in Nassau County Supreme Court against the County and the Nassau County Department of Assessments alleging that the charges paid were “excessive and not reasonably necessary … to maintain the County’s property registry.”
When the judge agreed, and issued declaratory relief in JPF’s favor, an appeal to the Appellate Division, Second Department, followed. And on its review, the AD2 noted when revenues are used to “offset the cost of other governmental functions,” that is akin to a “tax,” and only “legislative bodies have the power to impose taxes.”
Since the fees in dispute were “were excessive and improper, as they were exacted for general revenue purposes and not tied to the County's obligation to maintain its property registry,” the AD2 ultimately concluded that underlying relief had been “properly granted.”
Now that was really taxing.
# # #
DECISION