In Fairfax Co. v. Whelan Drug Co. (105 AD2d 647 [1st Dept 1984]) the First Department determined that the tax escalation clause in the parties' lease of commercial premises was meant to provide relief for the landlord where assessed tax required actual payment, but the tax bill was actually reduced by more than 50%. The Court held that to "allow a 4.95% payment on taxes not requiring actual payment would provide Fairfax with a windfall not envisioned by this clause" (id. at 648).