Loading...
2025-1012025-101 Resolution Authorizing Settlement Of The Tax Certiorari Proceeding In The Matter Of Wappingers Shopping Center 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 28, 2025. 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 -2025-101 Yes/Aye No/Nay Abstain Absent 2 Adopted ❑ Adopted as Amended Joseph D. Cavaccini Voter Q ❑ ❑ ❑ ❑ Defeated William H. Beale Seconder Q ❑ ❑ ❑ ❑ Tabled Angela Bettina Voter ❑ ❑ ❑ Q ❑ Withdrawn Christopher Phillips Voter Q ❑ ❑ ❑ Al Casella Mover Q ❑ ❑ ❑ The following Resolution was introduced by Casella and seconded by Councilman Beale. WHEREAS, the Town of Wappinger is a parry respondent in a certain tax certiorari proceeding challenging the 2024 Assessment Roll entitled In the Matter of Wappingers Shopping Center LLC v. The Board of Assessors and/or The Assessor of the Town of Wappinger and the Board of Assessment Review, currently pending in the Supreme Court, State of New York, County of Dutchess, upon certain real property constituting two assessment parcels, designated as Tax Map No. 135689-6157-02-653974-0000 and Tax Map No. 135689-6157-02-653974-0001, on the official assessment map of the Town of Wappinger; 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 2024 assessed valuation as follows: Tax Map No. Current Assessment Proposed Assessment 653974-0000 $ 10,188,000 $ 10,188,000 653974-0001 $ 1,200,000 $ 690,000 WHEREAS, the assessed valuations listed above shall be 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: 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 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: William H. Beale, Councilman AYES: Joseph D. Cavaccini, William H. Beale, Christopher Phillips, Al Casella ABSENT: Angela Bettina Dated: Wappingers Falls, New York 4/28/2025 The Resolution is hereby duly declared Adopted. JOSEPH' P. PAOLONI, TOWN CLERK r� R ----------------------------------------X Petitioner, Index No. Assessment r -against- 2024-52968 2 THE BOARD OF ASSESSORS AND/OR THE ASSESSOR THE TOWN OF WAPPINGER AND THE BOARD OF ASSESSMENT REVIEW, Section 6157, Block 2, Lot 653974-000 Section 6157, Block 2, Lot 653974-0001 Respondents, ----------------------------------------X to review the tax assessmentsthe Town of Wappingerfor - assessment year(s) 2024, upon certain real property constituting two assessment parcels and designated as Secti 6157, Block4 653974-0000, •n 6157, Block 2, Loton the Official Assessment Map of the Town of Wappinger, and I {00379183 j settlement, it is ORDERED, that the assessments on the above -referenced property be and the same are hereby reduced, corrected and fixed for the tax years as follows: Section 6157, Block 2, Lot 653974-0000 COUNTY/ ASSESSMENT TOWN SCHOOL ORIGINAL FINAL YEAR TAX YEAR TAX YEAR ASSESSMENT REDUCTION ASSESSMENT L 2024 2025 202425 $, _0 $10,188,000 Section 6157, Block 2, Lot 653974-0001 .. .................. . . . . ............. ...­­ ..... . . . ................... -11111111-- . . . . ..................... COUNTY/ e ASSESSMENT TOWN SCHOOL ORIGINAL FINAL YEAR TAX YEAR TAX YEAR ASSESSMENT REDUCTION ASSESSMENT — TAX . . . ..... REDUCTION ..... . .... . . . . . ........... . . .................... . . . . ...... . .... . . . . . . ............. 2024 2025 T2024/25 0,000 $510.000 $690,000 . . ... . ................. mmumma 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 said entries, that the same have been corrected by the authority of this Order, and it is further ORDERED, that there shall be audited, allowed and paid to the petitioner by the Wappingers Central School District of the Town of Wappinger, the amount of School 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 with interest from the date of payment thereof as provided by statute, and it is further ORDERED AND DIRECTED that the Commissioner of Finance of the County of Dutchess, State of New York, be and are hereby directed and authorized to audit, allow and to 0379183 ) pay to the petitioner the amount, if any, of State, County, Town, Judiciary, Sewer District and any special taxes paid by the 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 date of payment thereof as provided by statute, and it is further ORDERED AND DIRECTED, 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; except that in the event the refund of taxes is paid within ninety (90) days from the date of service of a copy of this judgment with Notice of Entry, then interest is waived; together with the amounts of interest and penalties, if any, paid on the excess of any of the aforesaid taxes by reason of delinquent payment, and it is further ORDERED AND DIRECTED, that all tax refunds hereinabove directed to be made by respondents, County of Dutchess, and/or any of the various taxing authorities, be made by check or draft payable to the order of HERMAN KATZ LLP, 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 jurisdiction of this Court in regard to their attorney's lien, pursuant to Judiciary Law §475, and it is further ORDERED, that in the event that the taxes are unpaid and have already been 2W'VX&M*W' M'15"%92 -M& ihe original assessed valuation, the officer or officers having custody of said assessment rolls are hereby directed to forward to petitioner, care of HERMAN KATZ LLP, attorneys for Petitioner, 538 Broadhollow Road, Suite 307, Melville, New York 11747, a new bill or bills, taxing said petitioners on the basis of the final total assessed valuation as herein provided, as well as recalculating any and all interest and penalties that might be due, and it is further, ORDERED AND DIRECTED, that the terms of R.P.T.L. §727 shall apply to this settlement with respect to the 2025, 2026 and 2127 assessments years, and it is further 11 11 7!111111 FIT III! I 11231M I i I! 1i 4 1 f" # �mimiimim inimillimmmill 1:8,7'amfil, J, S � c' SIGNING AND ENTRY OF THE WITHIN ORDER IS HEREBY CONSENTED TO: HOGAN, ROSSI & LIGUORI Attorney for Respondents By: BRENDAN LIBERATI, ESQ. 3 Starr Ridge Road, Suite 200 Brewster, New York 10509 (846) 279-2986 bliberati(ftrilawyers.com hERIhAR w1.-'.'6TZ LLP Attorneys for Petitioner By: WARREN M. DUBITSKY 538 Broadhollow Road, Suite 307 Melville, New York 11747 (631) 601-5011 wdubitskv(&-hermankatz.com mEmmm