2024-1742024-174
Resolution Authorizing Settlement Of The Tax Certiorari Proceeding In The Matter Of
The Application Of L&M Wappingers Falls Housing Development Fund Corporation
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
September 9, 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 -2024-174
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❑ Withdrawn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 In the Matter of the Application of L&M Wappingers Falls Housing Development Fund
Corporation v. The Assessor of the Town of Wappinger, The Board of Review of the Town of
Wappinger and Town of Wappinger, 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. 135601-6158-19-646130-
0000 on the official assessment map of the Town of Wappinger for the 2023 and 2024
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 parties agree to reduce the assessed valuation as follows:
Assessment Year Current Assessment Proposed Assessment
2023 $10,193,000 $9,260,000
2024 $11,212,300 $8,100,000
WHEREAS, the Petitioner has agreed to waive any and all refunds from the Town and Town
Special Districts based on the reduction of the 2023 Assessment; and
WHEREAS, the assessed valuation of $8,100,000 shall also held pursuant to RTL 727 and will
not be subject to challenge for three years following this settlement; 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, Hogan, Rossi & Liguori, as
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:
Cavaccini, Beale, Bettina, Phillips, Casella
Dated: Wappingers Falls, New York
9/9/2024
The Resolution is hereby duly declared Adopted.
JOSEPH P. PAOLONI, TOWN CLERK
PRESENT:
At an IAS Term of the Supreme Court of the
State of New York held in and for the County of
Dutchess, at the courthouse thereof located in
Poughkeepsie, New York.
HON. JAMES V. BRANDS, J. H. O.
Justice.
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In the Matter of the Application of
L&M WAPPINGERS FALLS HOUSING DEVELOPMENT
FUND CORPORATION, CONSENT
JUDGMENT
Petitioner,
Index Nos.
- against -
52279123
THE ASSESSOR OF THE TOWN OF WAPPINGER, 52807/24
THE BOARD OF REVIEW OF THE TOWN OF
WAPPINGER and TOWN OFWAPPINGER,
Respondents,
For Review Under Article 7 of the RPTL.
--------------------------------------------------------------------- -X
The above Petitioner having heretofore filed and served the Notices and
Petitions to review the tax assessments fixed by the Town of Wappinger for the 2023 and
2024 assessment years upon certain real property located at 62-72 Imperial Blvd., Town
of Wappinger, and designated as parcel 6158-19-646130-0000 on the Official
Assessment Map of the Town of Wappinger, and
The issues of these proceedings having duly come on for trial at an IAS
Term of this Court, and the Petitioner having appeared by WILLIAM E. SULZER, ESQ., of
Griffin, Coogan, Sulzer & Horgan, P.C., and the Respondents having appeared by
BRENDAN LIBERATI, ESQ., of Hogan, Rossi & Liguori, and the parties having made
their settlement, it is
ORDERED, ADJUDGED, AND DECREED, that the assessments be and
the same are hereby reduced, corrected, and fixed for the assessment years as follows:
Assess. Assessed Valuation Amount of
Year Reduced From Reduced To Reduction
2023 10,193,000
2024 11,212,300
and so reduced and confirmed, it is further
9,200,000 933,000
8,000,000 3,212,300
ORDERED, ADJUDGED, AND DECREED, that the officer or officers having
custody of the assessment rolls upon which the above-mentioned assessments and any
taxes levied thereon are entered shall correct the said entries in conformity with this Order
and shall note upon the margin of said rolls, opposite of said entries, that the same have
been corrected by the authority of this order, and it is further
ORDERED, ADJUDGED, AND DECREED, that there shall be audited,
allowed, and paid to the Petitioner by the WAPPINGERS CENTRAL SCHOOL DISTRICT
the amount of all School and/ or library taxes, paid by the Petitioner as taxes against the
said erroneous assessments in excess of what the taxes would have been if the said
assessments made in the aforesaid years had been determined by this Order, together
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with interest thereon from the date of payment thereof as provided by statute, and it is
further
ORDERED, ADJUDGED AND DECREED, that the COMMISSIONER OF
FINANCE, COUNTY OF DUTCH ESS, State of New York, be and are hereby directed
and authorized to audit, allow, and pay to the Petitioner the amount, if any of all ad
valorem, State, County, Judiciary, Refuse, Sewer, Water, Library taxes and all other ad
valorem taxes paid, together with the proportionate share of any interest or penalty
paid by reason of delinquent payment of said excess taxes, paid by the Petitioner as
taxes against the erroneous assessments in excess of what the taxes would have
been if the said assessments had been determined by this Order, together with interest
thereon from the date of payment thereof as provided by statute, and it is further
ORDERED, ADJUDGED, AND DECREED, that there shall be audited,
allowed, and paid to the Petitioner by the VILLAGE OF WAPPINGERS FALLS the
amount of Village taxes, paid by the Petitioner as taxes against the said erroneous
assessment in excess of what the taxes would have been if the said assessment made in
the aforesaid years had been determined by this Order, together with interest thereon
from the date of payment thereof as provided by statute, and it is further
ORDERED, ADJUDGED AND DECREED, that Petitioner hereby waives
the right to all refunds of Town and Town Special District taxes as it relates to the 2023
assessment year, if any, against the original assessments, in excess of what said taxes
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would have been if said assessments had been made as determined, and it is further,
ORDERED, ADJUDGED, AND DECREED, that all tax refunds are to be
paid with interest pursuant to §726 of the Real Property Tax Law of the State of New
York; provided, however, interest shall be waived in the event that payment is made within
sixty (60) days from the date of service of this Order with notice of entry upon the
respective taxing authorities, and it is further
ORDERED, ADJUDGED AND DECREED, that the provisions of Real
Property Tax Law §727 shall be applicable in all respects with regard to the terms of the
settlement of these proceedings, and it is further
ORDERED, ADJUDGED, AND DECREED, that all tax refunds hereinabove
directed to be made by Respondent, be made by check or draft payable to the order of
GRIFFIN, COOGAN, SULZER & HORGAN, P.C., as attorneys for the Petitioner, who are
to hold the proceeds as trust funds for appropriate distribution, and who are to remain
subject to the further j urisd iction of this Court in regard to their attorney's lien, pursuant to
Judiciary Law §475 and it is further
ORDERED, ADJUDGED, AND DECREED, that this Order hereby
constitutes and represents the full settlement of each of the tax review proceedings
herein, that there are no costs or allowances awarded to, by, or against any of the parties,
and that upon compliance with the terms of this Order, the above -entitled proceedings be
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and the same are settled and discontinued.
Dated:
ENTER,
HON. JAMES V. BRANDS, J.H.O.
SIGNING AND ENTRY OF THE WITHIN
ORDER IS HEREBY CONSENTED TO:
BRENDAN LIBERATI, ESQ
Hogan, Rossi & Liguori
Attorneys for Respondents
3 Starr Ridge Road, Suite 200
Brewster, New York 10509
(845) 279-2986
b I iberati@ h rl lawyers. corn
WILLIAM E. SULZER, ESQ.
Griffin, Coogan, Sulzer & Horgan, P.C.
Attorneys for Petitioner
51 Pondfield Road
Bronxville, New York 10708
(914) 961-1300
wes@gcshlaw.com
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