Amherst cuts value of J.C. Penney at Boulevard Mall by 63% | Local News | buffalonews.com

“Condo assessments in New York typically amount to no more than 40 to 60 percent of their unit’s actual market value.”

“Most other taxpayers are assessed based only on the value of their real property, this is discriminatory because their taxpayers are supposed to have their assessments determined in the same manner.”