Ordered that the appeal from the order dated July 15, 2009, is dismissed, as no appeal lies as of right from an order that does not decide a motion made on notice (see CPLR 5701 [a] [2]), and leave to appeal has not been granted (see CPLR 5701 [c]); and it is further,
Ordered that the order dated July 13, 2009, as amended July 15, 2009, and the order dated December 4, 2009, are affirmed insofar as appealed from; and it is further,
Ordered that one bill of costs is awarded to the petitioner.
“ It is well settled that a system of selective reassessment that has no rational basis in law violates the equal protection provisions of the Constitutions of the United States and the State of New York’ ” (Matter of Weiner v Board of Assessors &/or Assessor of Town/Vil. of Harrison, 69 AD3d 949, 950 [2010], quoting Matter of Mundinger v Assessor of City of Rye, 187 AD2d 594, 595 [1992]). “Nevertheless, reassessment upon improve
The petitioner established its prima facie entitlement to judgment as a matter of law on the issue of whether the assessor of the Town of Cornwall improperly reassessed the subject property on a selective basis, both with regard to the assessor’s reassessment methodology for the relevant tax years in general, and the implementation of that methodology in connection with the increased assessments for the subject property in particular (see generally Matter of Weiner v Board of Assessors &/or Assessor of Town/Vil. of Harrison, 69 AD3d 949 [2010]; Matter of Kaminsky v Assessor of Town of Ossining, 12 Misc 3d 1169[A], 2006 NY Slip Op 51120[U] [2006]; Matter of AKW Holdings LLC v Assessor of Town of Clarkstown, 12 Misc 3d 1160[A], 2006 NY Slip Op 50976[U] [2006]; Matter of McCready v Assessor of Town of Ossining, 11 Misc 3d 1086[A], 2006 NY Slip Op 50719[U] [2006], affd 41 AD3d 851 [2007]; Matter of Markim v Assessor of Town of Orangetown, 11 Misc 3d 1063[A], 2006 NY Slip Op 50374[U] [2006]; Bock v Town/Vil. of Scarsdale, 11 Misc 3d 1052[A], 2006 NY Slip Op 50178[U] [2006]). In opposition, the appellants failed to raise a triable issue of fact. Accordingly, the Supreme Court properly granted the petitioner’s motion for summary judgment on the petitions. Since, for the same reason, the appellants failed to establish their prima facie entitlement to judgment as a matter of law, the Supreme Court properly denied the appellants’ cross motion for summary judgment dismissing the petitions.
Additionally, the Supreme Court properly, in effect, denied that branch of the appellants’ motion which was for leave to renew. “ ‘[I]n general, a motion for leave to renew must be based upon new facts not offered on the prior motion that would change the prior determination, and must set forth a reasonable justification for the failure to present such facts on the prior motion’ ” (Sobin v Tylutki, 59 AD3d 701, 702 [2009], quoting Worrell v Parkway Estates, LLC, 43 AD3d 436, 437 [2007]). “A motion to renew is not a second chance freely given to parties who have not exercised due diligence in making their first