In this proceeding pursuant to CPLR Article 78 to review the determinations of a hearing officer denying the petitioners’ small claims assessment review applications pursuant to Real Property Tax Law Article 7, the Appellate Division, Second Department, in a 14-page Opinion and Order (Genovesi, J.), and in accordance with the Horn Appellate Group’s arguments on appeal, reversed the Motion Court’s order and judgment dismissing the Article 78 petition, found that the hearing officer’s determination was arbitrary and capricious and lacked a rational basis in law, and explicitly determined that homeowners had standing to challenge the Residential Assessment Ratio issued by the New York State Office of Real Property Tax Services.
