Ordered that the order is affirmed, with costs.
Under the facts of this case, the Supreme Court properly dismissed the plaintiffs' complaint as time-barred. The essence of the plaintiffs' claims are challenges to the denial, by the County of Nassau, of a real property tax exemption pursuant to RPTL 420-a, and the resultant assessment which required payment of property taxes. Accordingly, the appropriate Statute of Limitations is the four-month period applicable to CPLR article 78 proceedings ( see, CPLR 217; Kahal Bnei Emunim Talmud Torah Bnei Simon Israel v Town of Fallsburg, 78 NY2d 194; Matter of New Jersey Tr. Rail Operations v County of Rockland, 187 AD2d 430).
In light of the foregoing, we need not address the plaintiffs' remaining contentions.