2025-43 (2)SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
In the Matter of the Application of
HD DEVELOPMENT OF MD, INC.,
Petitioner,
V.
BOARD OF ASSESSMENT REVIEW and/or
ASSESSOR OF THE TOWN OF WAPPINGER,
AND THE TOWN OF WAPPINGER,
DUTCHESS COUNTY, NEW YORK,
Respondents.
Index Number
2024-53045
Presiding Judge:
Honorable James V. Brands
STIPULATION OF SETTLEMENT
The above -referenced proceeding having been progress for trial, negotiations for settlement
having been conducted and an agreement for settlement subject to the Order of the Court having
been approved and recommended by the Town Attorney of Wappinger and the Attorney for
Petitioner, and such adjustment for assessment being, in all respects, binding on the County of
Dutchess, the Town of Wappinger and the Wappingers School District, which rely upon the
assessment rolls of the Town of Wappinger for the imposition of County, Town and School taxes
respectively, it is;
FIRST: STIPULATED AND AGREED that the agreement is subject to Court approval
and shall take effect only upon the entry of an Order in the Supreme Court, Dutchess County,
approving the terms of this Stipulation and Agreement; and it is further;
SECOND: STIPULATED AND AGREED that the above -entitled action for tax
assessment review for the fiscal year 2024125 be settled with discontinuance of the within
proceeding with prejudice; and it is further
THIRD: STIPULATED AND AGREED that the parties stipulation and agree to the entry
of an Order reducing the tax assessments for the above referenced parcels as follows;
As to Parcel 6158-19-623204
ASSMT
ORIGINAL
AMOUNT OF
REVISED
YEAR
ASSMT.
REDUCTION
ASSMT.
2024
$9,975,000
$225,000
$9,750,000
FOURTH: STIPULATED AND AGREED and covenanted that said Petitioner in any
instrument or agreement transferring any part of all of the subject property or any interest therein
shall covenant with any grantee transferee and mortgagee and their respective distributees,
successors and/or assigns that they shall be bound by the terms of this Stipulation and that such
covenant shall be deemed to run with the land for the tax periods embraced by the terms thereof;
and it is further;
FIFTH: STIPULA'T'ED AND AGREED that the parties shall have the right to seek
specific enforcement of the terms of this Stipulation of settlement and any Order entered thereupon,
and to otherwise enforce such terms by whatever means provided by law; and it is further;
SIXTH: STIPULATED AND AGREED that the attorneys for the parties hereby stipulate
to a discontinuance of the within proceedings with prejudice and that any Motion affecting these
proceedings now pending be. and is hereby withdrawn on entry of the Order and Judgment which
shall be without the assessment of costs; and it is further
SEVENTH: STIPULATED AND AGREED that this Court shall retain jurisdiction over
this proceedings pending the expiration of this Stipulation, and that all applications to enforce any
or all of the terms of the Stipulation shall be brought before this Court.
EIGHTH: STIPULATED AND AGREED these revised and corrected assessments shall
be administered in accordance with the provisions of Section 726 of the Real Property Tax Law,
provided that any refunds due to the petitioner shall be without interest so long as payment is made
within Sixty (60) days of service by mail of a copy of this Stipulation and accompany Order with
Notice of Entry and no refund shall be made of any interest paid by petitioner.
NINTH: STIPULATED AND AGREED that the provisions of Section 727 of the Real
Property Tax Law shall apply to the assessment year 2024 as set forth above.
TENTH: STIPULATED AND AGREED any and all refund checks due to petitioner as
a result of this Stipulation shall be made payable to "Stavitsky & Associates, LLC" and shall be
mailed to "Bruce J. Stavitsky, Esq., Stavitsky & Associates, LLC, 350 Passaic Ave, Fairfield, New
Jersey 07004"
ELEVENTH: STIPULATED AND ORDERED that any Town and/or Town special
district refunds are hereby waived.
DATED: � /( (-C l LS
DATED:
4
Stavitsky & AssodWbs, LLC
By: James T. Ryan I1I, Esq.
Attorneys for Petitioner
350 Passaic Ave
Fairfield, New Jersey 07004
Hogan, Rossi & Liguori
By: Brendan Liberati, Esq.
Attorneys for Respondent
3 Starr Ridge Road
Brewster, New York 10509
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
In the Matter of the Application of
HD DEVELOPMENT OF MD, INC.,
Petitioner,
V.
BOARD OF ASSESSMENT REVIEW and/or
ASSESSOR OF THE TOWN OF WAPPINGER,
AND THE TOWN OF WAPPINGER,
DUTCHESS COUNTY, NEW YORK,
Respondents.
Index Number
2024-53045
Presiding Judge:
Honorable James V. Brands
ORDER AND JUDGMENT
The above -referenced proceeding having been progressed for trial, negotiations for
settlement having been conducted and an agreement for settlement subject to the Order of the
Court having been approved and recommended by the Town Attorney of Wappinger and the
Attorney for Petitioner, and such adjustment for assessment being, in all respects, binding on the
County of Dutchess, the Town of Wappinger and the Wappingers School District, which rely
upon the assessment rolls of the Town of Wappinger for the imposition of County, Town and
School taxes respectively, it is;
ORDERED, that the above -entitled action for tax assessment review for the fiscal year
2024/25 be settled with discontinuance of the within proceeding with prejudice; and it is further
ORDERED, that the parties stipulate and agree to the entry of an Order reducing the tax
assessments for the above referenced parcels as follows:
As to Parcel 6158-19-623204
ASSM'T ORIGINAL AMOUNT OF REVISED
YEAR ASSMT. REDUCTION ASSMT.
2024 $9,975,000 $225,000 $9,750,000
ORDERED, that said Petitioner in any instrument or agreement transferring any party or
all of the subject property or any interest therein shall be covenant with any grantee, transferee,
and mortgagee and their respective distributes, successors and/or assigns that they shall be bound
by the terms of this Stipulation and that such covenant shall be deemed to run with the land for
the tax periods embraced by the terms thereof; and it is further
ORDERED, ADJUDGED AND DECREED that the officer or officers having custody of
the assessment rolls upon which the above mentioned assessments and any ad valorem taxes
levied thereon are entered shall correct the said entries in conformity with the Order and shall not
upon the margin of said rolls, opposite said entries, that the same have been corrected by the
authority of this Order, and it is further
ORDERED that any Town and/or Town special district refunds are hereby waived, and it
is further
ORDERED that there shall be audited, allowed and paid to petitioner by the Wappingers
School District, the amount of school taxes paid by 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 with interest from the date of
payment thereof as provided by the statute unless payment is made within Sixty (60) days of
service by mail of a copy of this Stipulation and accompanying Order with Notice of Entry, and it
is further
ORDERED, that the Commissioner of Finance of the County of Dutchess, State of New
York, be and is hereby directed and authorized to audit, allow and to pay to petitioner the amount,
if any, of County, Judiciary, Sewer District and any ad valorem special taxes paid by petitioner as
taxes against said 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 day of
payment thereof as provided by statute unless payment is made within Sixty (60) days of service
by mail of a copy of this Stipulation and accompanying Order with Notice of Entry, and it is
further
ORDERED, that any and all refund checks due to petitioner as a result of this Order shall
be made payable to "Stavitsky & Associates, LLC" and shall be mailed to "Bruce J. Stavitsky,
Esq., Stavitsky & Associates, LLC, 350 Passaic Ave, Fairfield, New Jersey 07004."
Accompanying said checks shall be a written statement setting forth the manner in which said
refunds were calculated; and it is further
ORDERED, that the amendments, reductions and revisions set forth herein are subject to
the provisions of Real Property Tax Law §727, as set forth in the accompanying Stipulation of
Settlement.
DATED: , 2025
New York
Justice of the Supreme Court
Honorable James V. Brands