In Sass v. Town of Brookhaven, 73 A.D.3d 785, 900 N.Y.S.2d 383 (2d Dept. 2010), the Court concluded that the hearing officer's denial of the homeowner's claim for a disability exemption was not an error of law, and not arbitrary and capricious, where the homeowner refused to provide documentation to substantiate her claim. It further concluded that the determination to deny petitioner's claim for an assessment reduction on the ground that the assessment did not reflect a true market value was arbitrary and capricious where the petitioner submitted sales figures from six comparable properties tending to establish that the assessment was excessive or unequal within the meaning of RPTL 729 (2) or (4), and the Town submitted no comparable sales in opposition.