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2024-1072024-107 Resolution Authorizing Settlement Of Tax Certiorari Proceeding In The Matter Of The Application Of HUDWEN, LLC 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 April 22, 2024. The meeting was called to order by Joseph D. Cavaccini, Town Supervisor, and upon roll being called, the following was recorded: ✓ Vote Record - Resolution RES -2024-107 Yes/Aye No/Nay Abstain Absent 2 Adopted ❑ Adopted as Amended Joseph D. Cavaccini Voter Q ❑ ❑ ❑ ❑ Defeated William H. Beale Voter Q ❑ ❑ ❑ ❑ Tabled Angela Bettina Voter ❑ ❑ ❑ Q ❑ Withdrawn Christopher Phillips Seconder Q ❑ ❑ ❑ Al Casella Mover Q ❑ ❑ ❑ The following Resolution was introduced by Casella and seconded by Councilman Phillips. WHEREAS, the Town of Wappinger is a parry respondent in a certain tax certiorari proceeding entitled Hudwen, LLC v. The Town of Wappinger, New York and its Assessor and Board of Assessment Review, currently pending in the Supreme Court, State of New York, County of Dutchess, in which the total assessed valuation of certain real property located in the Town of Wappinger, New York and designated as Tax Map No. 6158-19-517247-0000 on the official assessment map of the Town of Wappinger for the 2020, 2021, 2022, and 2023 Assessment Roll are being contested; and WHEREAS, the Assessor of the Town of Wappinger and the petitioner have agreed to settle the proceeding; and WHEREAS, the Town of Wappinger's 2020, 2021, and 2022 assessed valuation shall remain unchanged; and WHEREAS, the parties agree to reduce the assessed valuation of $1,528,000 to $1,428,000 for the 2023 final assessment; and WHEREAS, the Petitioner has agreed to waive any and all refunds from the Town and Special Districts for the reduction of the 2023 Assessments; and WHEREAS, the assessed valuation of $1,428,000 shall also be the respective final assessments on the Town of Wappinger's 2024, 2025, and 2026 assessment rolls; and WHEREAS, the Town Assessor and Town Counsel have recommended that the Town Board accept the settlement proposal as set forth above. NOW, THEREFORE, BE IT RESOLVED, as follows: 1. The Town Board hereby approves and ratifies the settlement of the above-described proceeding as recommended by the Town Assessor. 2. The Town Board hereby authorizes the Town Supervisor, the Town Attorney, and/or the Town Assessor to execute any and all documents necessary to give effect to this resolution The foregoing was put to a vote which resulted as follows: RESULT: ADOPTED [UNANIMOUS] MOVER: Al Casella, Councilman SECONDER: Christopher Phillips, Councilman AYES: Joseph D. Cavaccini, William H. Beale, Christopher Phillips, Al Casella ABSENT: Angela Bettina Dated: Wappingers Falls, New York 4/22/2024 The Resolution is hereby duly., declared Adopted. JOSEPH,/1P. PAOLONI, TOWN CLERK STATE OF NEW YORK SUPREME COURT : COUNTY OF DIJTCHESS In the Matter of the Application of HIJDWEN, LLC, Petitioner, THE TOWN OF WAPPINGER, NEW YORK AND ITS ASSESSOR AND BOARD OF ASSESSMENT REVIEW, Re.spondents. nYFCC=#7,N—A-fTj-T ORDER OF SETTLEMENT Index Nos, 2020-52005 2021-52885 202,2-52202 2023-5255,4 Hon. James Brands, J.S.C. WHEREAS, Petitioner FludWen, LLC ("Petitioner"), by and through its attorneys, Barclay Damon LLP (Mark R. McNamara, Esq. and Daniel R. Coleman, Esq., of Counsel), commenced tax assessment proceedings under Real Property Tax Law ("RPTL") Article 7 for the tax year 2020-21 bearing index number 2020-52005, tax year 2021-22 bearing index number 2021- 52885, 021- 52885, 2022-23 tax year bearing index number 2022-52005, and tax year 2023-24 bearing index number 2023-52554 (collectively, the "Proceedings") against Respondents the Town of Wappinger, New York, its Assessor ("Assessor") and Board of Assessment Review (collectively, the "Town"), which, by and through their attorneys, Hogan, Rossi & Liguori (Jarnie Spillane, Esq. and Brendan Liberati, Esq.) duly appeared in the Proceedings; and WHEREAS, the County of Dutchess ("County"), Wappingers Central School District ("School District"), and Village of Wappingers Falls ("Village") did not intenene or otherwise appear in the Proceedings; and WHEREAS, Petitioner and the Town are collectively referred to as the "Parties"; and WHEREAS, the real property at issue in the Proceedings is situated in the Town and described on the 'rown,s 2020, 2021, 2022 and 2023 assessment tolls for the tax years 2020-21, 2021-22, 2022-23 and 2023-24 as: Address SBL No. 1601 Route 9 6158-19-517247-0000 (the "Property"); and WHEREAS, the Parties have engaged in, settlement discussions and have agreed to fully resolve their differences upon the terms of this Stipulation and Order of Settlement ("Stipulation and Order") without further litigation; and WHEREAS, the Parties have authorized their attorneys to enter into this Stipulation and Order; and WHEREAS, the Stipulation and Order is in the best interests of the Parties; now, UPON reading and filing of the Stipulation and Order; it is hereby: STIPULATED AND ORDERED that the Proceedings shall be discontinued, with prejudice, upon full compliance with the terms of this Stipulation and Order. In the event that the 2023, 2024, 2025 and 2026 assessed valuations of the Property are not set as provided in this Stipulation and Order, the Proceedings shall be immediately restored to the trial calendar; and it is STIPULATED AND ORDERED that the assessed valuation of the Property on the Town's 2023 final assessment and tax rolls shall be reduced from $1,528,800 to $1,428,800; and it is further STIPULATED AND ORDERED that the provisions of RPTL 727 shall apply to the terms of this Stipulation and Order such that the Property's reduced 2023 final assessment set forth in -2- 27603319.1 this Stipulation and Order shall also be the respective final assessments for these properties on the 'rown's 2024, 2025 and 2026 assessment rolls; and it is further STIPULATED AND ORDERED that the officer or officers having custody of the Town's final assessment and tax rolls upon which the property taxes for the Property are levied are hereby directed to correct the 2023 final assessment roll and set the 2024 through 2026 final assessment rolls so that each is in conformity with this Stipulation and Order; and it is further STIPULATED AND ORDERE"1) that the Property's assessment on the Town's final ,assessment and tax rolls for the tax years 2020-21, 2021-22 and 2022-23 shall remain unchanged; and it is further STIPULATED AND ORDERE D that the Petitioner waives any refunds from the Town, including, without limitation any Special Districts and Ad Valorem Assessments on the Town levy, based on the reduction of the assessment on the 2023 tax roll; and it is further STIP13LATED AND ORDERED that, upon the Town's correction of the 2023 final assessment and tax rolls to reflect the reduced assessed valuation set forth above, the officer or officers charged with generating and issuing County tax bills for the 2023-24 tax year shall issue to Petitioner corrected real property tax bills for the 2023-24 tax year using the reduced assessed valuation for the Property set forth in this Stipulation and Order and Petitioner shall pay said corrected tax bills in lieu of any County real property tax bills previously issued for 2023-24 tax year with respect to the Property; and it is further STIPULATED AND ORDERED that, upon the Town's correction of the 2023 final assessment and tax rolls to reflect the reduced assessed valuation set forth above, the officer or officers charged with generating and issuing the School District tax bills for the 2023-24 tax year shall issue to Petitioner corrected real property tax bills for the 2023-24 tax year using the reduced -3- 27603319A assessed valuation for the Property set forth in this Stipulation and Order, and Petitioner shall pay said corrected tax bills in lieu of any School District real property tax bills previously issued for 2023-24 tax year with respect to the Property; and it is further STIPULATED AND ORDERED that, upon the Town's correction of the 2023 final assessment and tax tolls to reflect the reduced assessed valuation set forth above, the officer or officers charged with generating and issuing the Village tax bills for the 2023-24 tax year shall issue to Petitioner corrected real property tax bills for the 2023-24 tax year using the reduced assessed valuation for the Property set forth in this Stipulation and Order and Petitioner shall pay said corrected tax bills in lieu of any Village real property tax bills previously issued for 2023-24 tax year with respect to the Property; and it is further STIPULATED AND ORDERED that, in the event Petitioner has paid a County, School District or Village tax bill for the 2023-24 tax year based on the prior, unreduced assessed valuation of $1,528,800, Petitioner shall be issued refunds for said tax bills based on the reduced assessed valuation of the Property set forth in this Stipulation and Order, as indicated above, the Petitioner waives any and all refunds frorn the Town including, without limitation Special District and Ad Valorem assessments, based on the reduction to the 2023 roll ; and it is further STIPULATED AND ORDERED that the Parties represent that the individuals executing this Stipulation and. Order have been fully authorized by their respective clients to enter into this Stipulation and Order with the intent of binding the Parties and all taxing jurisdictions to the terms of this Stipulation and Order; and it is further STIPULATED AND ORDERED that an executed copy of this Stipulation and Order, with Notice of Entry, shall be entered and docketed in the County Clerk's, Office and filed among the Assessor's permanent records; and it is further M 27603319 1 STIPULATED AND ORDERED that this Stipulation and Order may be signed in one or more counterparts, each of which shall be deemed to be an original and all of which when taken together shall constitute the same Stipulation and Order. Any signed copy of this Stipulation and Order made by photocopy or facsimile shall be considered an original. Ma AtIorneys,for Petitioner The Avant Building — Suite 1200 200 Delaware Avenue Buffalo, New York 14202 "TOMPA M Jamie Spillane Brendan Liberati Hogan, Rossi & Liguori Attorneys, for Respondents Town of Wappinger, its Assessor and Board of Assessnient Review 3 Staff Ridge Road Suite 200 Brewste�r, New York 10509 Hon. James Brands,.I.S.C.