Citing Fourth Amendment protections against unreasonable searches, an appeals court ruled that a woman challenging a property tax assessment may bar the town’s appraiser from entering her house for a valuation inspection.
The need of the Town of Cornwall to assess Marlene Jacobowitz’s home accurately in fairness to all other residential property taxpayers does not outweigh her constitutional right to prohibit an agent of her town from entering the dwelling without a warrant, the unanimous Appellate Division, Second Department, panel decided.
