2014-199 2014-199
Resolution Authorizing The Settlement Of The Tax Certiorari Proceeding Regarding Foundation
For The Chapel Of Sacred Mirrors,Ltd./The Church Of Sacred Mirrors
At a regular meeting of the Town Board of the Town of Wappinger, Dutchess County,New
York, held at Town Hall,20 Middlebush Road, Wappingers Falls,New York,on August 11, 2014.
The meeting was called to order by Barbara Gutzley Supervisor, and upon roll being called,the
following were present:
PRESENT: Supervisor - Barbara Gutzler
Councilmembers - William H. Beale
Vincent F. Bettina
Ismay Czarmecki
Michael Kuzmicz
ABSENT:
The following Resolution was introduced by Councilman Kuzmicz and seconded by Councilman
Czarniecki.
WHEREAS, there is now pending in the Dutchess County Supreme Court a tax certiorari
proceeding commenced in 2009, 2010, 2011, 2012, 2013 and 2014 by the Foundation for the Chapel of
Sacred Mirrors. Ltd./The Church of Sacred Mirrors regarding real property located at 46-70 Deer Hill
Road, Grid #6057-02-834604 seeking a total tax exemption for each of the respective tax rolls and
reclassification of the property from `recreation and entertainment'to"church';and
WHEREAS, the Hon. James V. Brands, JSC has determined that the property is wholly exempt
pursuant to Real Property Tax Law § 420-a;and
WHEREAS,the Town Assessor and Special Counsel have recommended a settlement of this tax
review proceedings; now,therefore be it
RESOLVED,that the Town Board of the Town of Wappinger hereby approves a settlement on
behalf of the Town of Wappinger of the tax review proceedings by consenting to the withdrawal the
petition requesting an exemption for the 2009 and 2010 tax rolls and granting the total exemption for the
2011. 2012, 2013 and 2014 tax roll and reclassification of the property accordingly; and be it further
RESOLVED, that the Town Supervisor, Town Assessor and Scott L. Volkman. Esq., Special
Counsel to the Town of Wappinger, are hereby authorized to take all action necessary and appropriate to
effectuate the terms of this Resolution.
The foregoing was put to a vote which resulted as follows:
BARBARA GUTZLER, SUPERVISOR Voting: AYE
WILLIAM H. BEALE, COUNCILMAN Voting: NAY
VINCENT F. BETTINA, COUNCILMAN Voting:AYE
ISMAY CZARNIECKI, COUNCILWOMAN Voting: AYE
MICHAEL KUZMICZ,COUNCILMAN Voting: AYE
Dated: Wappingers Falls,New York
8/11/2014
The e {lutio/l ereby d declared adopted.
J PH P. PAO NI, TOWN CLERK
C
. STENGER ROBERTS
DAVIS & DIAMOND LLP
1136 Route 9
Wappingers Falls,New York 12590
(845)298-2000
FAX(845)296-2842 August 5, 2014
www.srddlaw.com
e-mail:Into@smdlawoom Town Board
Town of Wappinger
20 Middlebush Road
Kenneth M.Stenger Wappingers Falls,NY 12590
Attn: Hon. Barbara Gutzler, Supervisor
Albert P.Roberts
Thomas R.Davis Re: The Church of Sacred Mirrors (COSH)v. Town of Wappinger
Stephen E.Diamond' Dear Supervisor Gutzler&Town Board Members:
Joan F.Garet["
Please be advised that the above referenced proceeding is a tax certiorari
Kevin T.McDermott matter for years commencing in 2009 through the year 2014. This
proceeding involves a parcel located 46-70 Deer Hill Road which was
Angel I.Falcon acquired from the Deer Hill Conference Center, Inc. by the Foundation for
James P.Horan— the Chapel of Sacred Mirrors in 2009 and was previously wholly tax exempt.
The valuation of$1,850,000 is not in dispute.
Lisa M.Cobb
Manna V.O'Neill At issue in each of the proceedings is whether or not the property is to be
considered tax exempt or not. During the first two years of the proceedings
Melissa A.Manna-Williams the property was owned by the Foundation for the Chapel of Sacred Mirrors.
Starting in 2011 and in subsequent proceedings the property was held by the
Church of Sacred Mirrors. Pursuant to a decision of Hon. James V. Brands
OF COUNSEL
L.Volkman and corresponding judgments the property was determined to be wholly tax
Scott L
Karen Volamh exempt during the period of ownership by the Foundation and also the
subsequent ownership by the Church. Although there are certain pending
appeals with respect to the decisions issued by the Supreme Court, in order to
PARALEGALS avoid further litigation and recognizing the decision issued by the Supreme
Sandra Oakley Court regarding the tax exempt status of the property, we have entered into a
never W perk, settlement agreement with the petitioner. This proposal would effectively
discontinue the 2009 and 2010 proceedings in their entirety. In addition it
would recognize the total tax exemption for the property starting in 2011 and
CLOSING COORDINATOR going forward. The valuation is not impacted by this settlement but the
Maria L.Jones exempt status will be changed. The property will be wholly exempt for real
estate taxes in recognition of their qualification as a non-for-profit and tax
exempt entity as recognized by the Internal Revenue Service and eligible for
�oaoMoww mandatory tax exemption pertaining to New York State Real Property Tax
Law §420-a.
O\W appinge Tae CcmlorkmaCbapel of[he Sacred Mirmd&5-2014 hater to flue Town Soad.doe
Enclosed is a resolution for your review and consideration. Because of the pendency of the
appeals with respect to this matter and the pending tax bill of the Wappingers Central School
District which hopefully can be corrected if the order is timely signed, your prompt
consideration is appropriate at the next Town Board meeting on August 11, 2012. The
petitioner will waive interest, costs and disbursements for 2009-2012, provided refunds for
2011/2012, 2012/2013 are paid within 30 days. The County and the School District are
prepared to meet that deadline in processing the refund.
Very truly yours,
STEN ,ROBE V ..D' OND, LLP
CO L. VOLKMAN
SLV/dap
Enclosure
cc: Christian Harkins, Assessor
Daniel Petigrow,Esq.
Carmela Morley,Dutchess County Deputy Commissioner of Finance
Joseph P. Paoloni,Town Clerk
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