OR they can raise property taxes or your appraisal to the point where the taxes aren't affordable. Then you have to sell on your terms to prevent a forced tax lien sell.
you can't raise property taxes for just one property. An appraisal could target a particular property, but fraudulently raising the appraisal value would be illegal.
Appraisals aren't based on the theoretical value of a land at its most profitable use. They're based on the estimated market value of the land based on its current use.
They are based on the current condition, including current constraints on use (zoning, etc.) That isn't restricted to current use (if alternative use was worth more even given current condition, such that the highest paying offer were it sold would be a buyer planning to switch uses, that would be reflected in appraisal.)
Which applies to residential properties in NY, not industrial/commercial properties, which have a "comparable use" method most similar to what I originally said.
The page linked indicates neither that the market approach is used only for residential properties nor that a comparable use method is used for industrial/commercial properties (in fact, it explicitly says that a cost based approach is used for some industrial properties.)
The closest thing to a comparable use method listed on the page is a rental-based method, for which the example given is residential.
I'm not saying you are wrong, but your claim is certainly not supported by the only authority cited in the thread.