2008-2422008-242
Resolution Adopting Base Percentages, Current Percentages, Current Base Proportions
and Adjusted Base Proportions Pursuant to Real Property Tax Law Article 19 for the Levy
of Taxes from the 2008 Assessment Roll
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, 2008.
The meeting was called to order by Christopher Colsey, Supervisor, and upon roll being
called, the following were present:
PRESENT: Supervisor - Christopher J. Colsey
Councilmembers - William H. Beale (arrived at 7:07 PM)
Vincent F. Bettina (departed at 9:32 PM)
Joseph P. Paoloni
ABSENT:
Maureen McCarthy
The following Resolution was introduced by Councilman Beale and seconded by
Supervisor Colsey.
WHEREAS, pursuant to Real Property Tax Law §1903, the Town Board enacted Local
Law 1 of 1987 which authorized the Town to levy taxes on Homestead Properties and Non-
`""` Homestead Properties at different rates; and
WHEREAS, Real Property Tax Law §1903 requires the Town to certify Base
Percentages, Current Percentages and Current Base Proportions for the 2008 Assessment Roll for
Homestead and Non -Homestead Properties; and
WHEREAS, the New York State Office of Real Property Services has proposed,
calculated and determined the required Base Percentages, Current Percentages and Current Base
Proportions for the 2008 Assessment Roll for the Town of Wappinger, as shown on the
document entitled "Certificate of Adjusted Base Percentages, Current Percentages, and Current
Base Proportions Pursuant to Article 19, RPTL, for the Levy of Taxes on the 2008 Assessment
Roll" dated 7/30/2008, a copy of which is annexed hereto; and
WHEREAS, the Assessor for the Town of Wappinger has reviewed the calculations and
has determined that they accurately reflect the values of properties denoted on the 2008
Assessment Roll and recommend that they be adopted.
NOW, THEREFORE, BE IT RESOLVED,
1. The recitations above set forth are incorporated in this Resolution as if fully set
forth and adopted herein.
2. The Town Board hereby accepts and adopts the Base Percentages, Current
Percentages, Current Base Proportions and Adjusted Base Proportions as set forth in the
Certificate of Adjusted Base Percentages, Current Percentages, and Current Base Proportions
Pursuant to Article 19, RPTL, for the Levy of Taxes on the 2008 Assessment Roll prepared by
the New York State Office of Real Property Services dated 7/30/2008, copies of which are
attached hereto, consisting of four pages.
3. The Town Clerk, is hereby directed to certify on behalf of the Town of
Wappinger the Certificate of Adjusted Base Percentages, Current Percentages, and Current Base
Iftw Proportions Pursuant to Article 19, RPTL, for the Levy of Taxes on the 2008 Assessment Roll
prepared by the New York State Office of Real Property Services dated 7/30/2008 and to deliver
the Certificate to the necessary parties as required by law.
The foregoing was put to a vote which resulted as follows:
CHRISTOPHER COLSEY, SUPERVISOR
Voting:
AYE
WILLIAM H. BEALE, COUNCILMAN
Voting:
AYE
VINCENT F. BETTINA, COUNCILMAN
Voting:
ABSENT
MAUREEN McCARTHY, COUNCILWOMAN
Voting:
ABSENT
JOSEPH P. PAOLONI, COUNCILMAN
Voting:
AYE
Dated: Wappingers Falls, New York
8/11/2008
In
05
The Resolution is hereby duly declared adopted.
ao r I '
J HN C. MASTERSON, TOWN CLERK
RP-6701
..................................................................................
NEW YORK STATE OFFICE OF REAL PROPERTY SERVICES
...........................................................................................
•
16 SHERIDAN AVENUE, ALBANY, NY 12210-2714
08/19/08
CERTIFICATE OF BASE PERCENTAGES, CURRENT PERCENTAGES AND
CURRENT BASE PROPORTIONS PURSUANT TO ARTICLE 19, RPTL, FOR THE
„LEVY OF TAXES ON THE 2008 ASSESSMENT ROLL
,,,,,,,,,,,,,,,
Approved Assessing
Unit
Town of Wappinger,•135600
.,,,,•,,,,. *,..,,.,,,...,,,,,.,......,.•,,..,,,,....,,.......,,.,,,.,,,,...,..•.,
' Name of Portion
Town of Wappinger, 135600
• CERTIFICATION '
DETERMINATION OF BASE PERCENTAGES
=
' Section I
'
(A)
(B) (C)
f
(D)
,
1991
1991 Estimated
Base
Taxable
Class Market
Percentages `
Assessed Value
Equalization Rate Value
Class
`
A/(B/100)
(C/sum of C) '
Homestead
593,726,209
61.96 958,241,138
71.1719
f Nonhomestead
253,684,430
65.36 388,134,073
28.8281
Total
847,410,639
1,346,375,211
100.0000 `
DETERMINATION OF CURRENT PERCENTAGES
—
'Section II
`
(E)
(F) (G)
(H)
Prior Year
Prior Year Estimated
Current ,
Taxable
Assessed Value
Class Market
Equalization Rate
Percentages '
y Class
including
Value
' 1, the clerk of the legislative body of the approved '
Special Franchise
E/(F/100)
(G/sum of G) assessing unit identified above, hereby certify
Homestead
2451:964,477
100.00
` that the legislative body determined on l
2,451,964,477
73.5430 ` base percentages, current percentages, a d
f Nonhomestead
882:093:049
100.00
' current base proportions as set forth herein for the
882,093,049
26.4570 " assessment roll and portion as identified above.
Total
3,334,057,526
-- — — 3,334,057,526
100.0000 '
DETERMINATION OF CURRENT BASE PROPORTIONS
Section 111
(Il
(J) (K) (L) (M) (N)
(0) '
Local Base
Updated Prospective Adusted % difference Maximum
Current / r
Proportion
Local Base Current Base Base Proportion between prior Current
Base Proportions `
for the
Proportion Proportion used for Adjusted Base Proportion
?L(�'
1992
Part (J) Prior Tax Levy Base Proportion
ignature
Assessment Roll
Prorated and Prospective
to 100.00 Current
Class
Base Proportion
, Cie4-K
1'(H/D) (J/sum of J) ((K/L)-1'100) (L'1.05)
title
f Homestead
56.5749
58.4596 59.4627 67.63295 -12.08
66.0146
Nonhomestead
43.4252
39.8535 40.5374 32.36705 25.24 33.9854
C-
33.9854 '"t (Cb d
Total
100.0000
98.3131 100.0000 100.0000
100.0000 '
.. ................-- ..,,....... ,...... ,, .,.... ,...... ,.,,.,..........
,,,,,,,,,, .,.»,,.....,,..,.....,,,,.,,,...,,,,.....,,.,...,...»...............
' RP -6703
NEW YORK STATE OFFICE OF REAL PROPERTY SERVICES
................................................................................................... .
08/19/08 '
'
16 SHERIDAN AVENUE, ALBANY, NY 12210-2714
CERTIFICATE OF ADJUSTED BASE PROPORTIONS PURSUANT TO ARTICLE 19, RPTL
•
......................................................•_•___.....
FOR THE 2008 ASSESSMENT ROLL
......................... ............._...................................
-
' Approved Assessing
Unit
Town of Wappinger, 135600
.........................................
......................................................................................
' Name of Portion
Town of Wappinger, 135600
CERTIFICATION
' Reference Roll
2007
,
' Levy Roll
2008
-
'
DETERMINATION OF PORTION CLASS NET CHANGE IN ASSESSED VALUE DUE TO PHYSICAL AND QUANTITIY CHANGES,
' Section I
EQUALIZATION
CHANGES AND COMPUTATION OF CLASS CHANGE IN LEVEL OF ASSESSMENT FACTOR
-
•
(A)
(e) (C) (D)
(E)
'
Total
Total Total Net
Surviving
'
Assessed Value
Assessed Value Assessed Value Assessed Value
Total
'
on the
of Physical and of Physical and of
Assessed Value
'
Reference Roll
Quantity Increases Quantity Decreases Physical
on the
'
Excluding
between the between the and
Reference Roll
-
'
SpecialFranchise
Reference Roll Reference Roll Quantity Changes
•
8 Wholly Exempt
and Levy Roll and Levy Roll
-
:Class
(B -C)
[A -C)
Homestead
2.541,723578
46823.614 8,855.392 37,928,222
2,532,828,186
-
' Nonhomestead
866,968,565
22.275.648 9,166,714 13,108,934
857,801,851
(F) (G) (H)
UI
Total Total Net
Change
Assessed Value Assessed Value Equalization
in Level of
I, the dark of the legislative body of the approved
of Equalization of Equalization Changes
Assessment
assessing unit identified above, hereby
•
Increases Decreases
Factor
that the legislative body determined on 1 l
between the between the
base percentages, current percentages, an
•
Reference Roll Reference Roll
current base proportions as set forth herein for the
'
and Levy Roll and Levy Roll
assessment roll and portion as identified above.
Class
(F -G)
(HIE)+1
Homestead
42,726.15C 202,439.286 (159,713,136)
0.9369
-
' Nonhomestead
• __------- — ---- __
_____________
36,370.590 81,220,925 (44,849,935)
0.9477
-
'
COMPUTATION OF PORTION CLASS ADJUSTMENT FACTOR
j
('Y
' Section II
(J)
(K) (L) (M)
(N)
—OL
(0) stidnature
Taxable
Taxable Assessed Value of Total Taxable
Taxable
Class
-
'
Assessed Value
Assessed Value Special Franchise Assessed Value
Assessed Value
Adjustment
on the
on the on the on the
on the
Factor
Levy Roll
Levy Roll Levy Roll Levy Roll
Reference Roll
�� Q
'
Excluding
at the at the at the
title
•
SpecialFranchise
Reference Roll Reference Roll Reference Roll
'
Level of Assessment Level of Assmnt Level of Assessment
:Class
(if]) (K+L)
(MIN)
:Homestead
2,335,413506
2,492,589,715 0 2,492,589,715
2,451,964,477
1.0166 date
' Nonhomestead
825,935?97
872,557,106 27,652038 900,209,744
-------- - -------------------
882,093,049
1.0205
'
— ----- ------------"—'
COMPUTATION OF ADJUSTED BASE PROPORTIONS
--------------- -----------------___
-
' Section III
(P)
(Q)
(R)
'
Current
Current
Adjusted
-
'
Base
Base
Base
'
Proportions
Proportions
Proportions
-
•
adjusted for
•
Physical and
,
•
Quantity Changes
,
' Class
•
(P•O)
(Q/sum of Q)
' Homestead
66.0146
67.1084
65.9271
' Nonhomestead
33.9854
34.6834
34.0729
-
' Total
...........................................................................................................................................
100.0000
101.7918
100.0000
........................................
....................................................................................... .
..................
RP -6701
..........................................................
............................................................
NEW YORK STATE OFFICE OF REAL PROPERTY SERVICES
.........................................................................................
08/19/08 '
16 SHERIDAN AVENUE, ALBANY, NY 12210-2714
'
'
CERTIFICATE OF BASE PERCENTAGES, CURRENT PERCENTAGES AND
'
CURRENT BASE PROPORTIONS PURSUANT TO ARTICLE 19, RPTL, FOR THE
'
•
TAXES ON THE 2008 ASSESSMENT ROLL
.............LEVY OF .........................,,,,.,......., .....,,,,........,..,,,,,,,,.....,,,.,,.........................
`
...................... ........... ,,,,.,,,.,.....,,,..................
...................................
` Approved Assessing Unit
Town of Wappinger, 135600
' CERTIFICATION '
' Name of Portion
Wappinger TOV, 135689
`
-------
•
------------
---- ---
DETERMINATION OF BASE PERCENTAGES
`
` Section I
'
(A)
(B) (C)
(D) ,
1991
1991 Estimated
Base '
'
Taxable
Class Market
Percentages `
'
Assessed Value
Equalization Rate Value
`
` Class
A/(B/100)
(C/sum of C) '
Homestead
542,395,571
62.32 870,339,491
73.2216
' Nonhomestead
202,056,155
63.48 318,298,921
26.7784
• Total
744,451,726
1,188,638,412
100.0000
-----------
'
— —
------------------
DETERMINATION OF CURRENT PERCENTAGES
'
Section II
`
(E)
(F) (G)
(H) '
'
Prior Year
Prior Year Estimated
Current `
'
Taxable
Class Market
Percentages '
•
Assessed Value
Equalization Rate Value
I, the clerk of the legislative body of the approved '
Class
including
E/(F/100)
(G/sum of G) ' assessing unit identified above, hereby ce ify '
Special Franchise
' that the legislative body determined on &
Homestead
2,236,227,806
100.00 2,236,227,806
76.6439 base percentages, current percentages, and `
• current base proportions as set forth herein for the '
' Nonhomestead
681.456.580
100.00 681,456,580
23.3561 assessment roll and portion as identified above. '
Total
2,917,684,386
2,917,684,386
100.0000
-------
'
----------
------
DETERMINATION OF CURRENT BASE PROPORTIONS
`
`Section III
•
(I)
(J) (K) (L) (M) (N)
(0) '
Local Base
Updated Prospective Adusted % difference Maximum
Current
Proportion
Local Base Current Base Base Proportion between prior Current
Base Proportions
for the
Proportion Proportion used for Adjusted Base Proportion
sig ture `
1992
Part (J) Prior Tax Levy Base Proportion
'
Assessment Roll
Prorated and Prospective
'
=
to 100.00 Current
/ `
X11 G eo'- '
Base Proportion
' Class
1-(H/D) (J/sum of J) ((K/L)-1'100) (L`1.05)
title `
' Homestead
59.2245
61.9927 63.5451 71.87520 -11.59
70.4690
' Nonhomestead
40.7755
35.5642 36.4549 28.12480 29.62 29.5310
29.5310
,
date `
' Total
,.......,...«..,,
100.0000
«...................................
97.5569 100.0000 100.0000
....................................... ......"'•",,..,....,,.... ..,,.,....,..,..
100.0000 '
... ,...,.,,,.,,,,,,,«,,..,..,,,............,,.,.«....«........,..,...,,,,...,.,,......
................... ....................
' RP -6703
...................... ...................... ...................... ............ ........ ......................................................
NEW YORK STATE OFFICE OF REAL PROPERTY SERVICES
....................................................................................... .
08/19/08
•
16 SHERIDAN AVENUE,
ALBANY, NY 12210-2714
•
CERTIFICATE OF ADJUSTED BASE PROPORTIONS PURSUANT TO ARTICLE 19, RPTL
•
..•.........................•..•...................................................
FOR THE 2008 ASSESSMENT ROLL
.......................................................................................................................................................................................
• Approved Assessing Unit
Town of Wappinger, 135600
• Name of Portion
Wappinger TOV, 135689
CERTIFICATION .
• Reference Roll
2007
• Levy Roll
2008
•
DETERMINATION OF PORTION CLASS NET CHANGE IN ASSESSED VALUE DUE TO PHYSICAL AND QUANTITIY CHANGES,
'
• Section I
EQUALIZATION CHANGES AND COMPUTATION OF CLASS CHANGE
IN LEVEL OF ASSESSMENT FACTOR
'
(A)
(B) (C)
(D)
(E)
•
Total
Total Total
Net
Surviving
.
•
Assessed Value
Assessed Value Assessed Value
Assessed Value
Total
•
on the
of Physical and of Physical and
of
Assessed Value
.
'
Reference Roll
Quantity Increases Quantity Decreases
Physical
on the
•
Excluding
between the between the
and
Reference Roll
.
•
SpecialFranchise
Reference Roll Reference Roll
Quantity Changes
.
•
& Wholly Exempt
and Levy Roll and Levy Roll
' Class
(B -C)
(A -C)
' Homestead
2,316,451,746
45,193,514 6.467,046
38,726,466
2,309,984,698
' Nonhomestead
670,3313639
12.228,301 8,260,802
3,967,499
662,052,837
•
(F) (G)
(H)
(I)
•
Total Total
Net
Change
'
•
Assessed Value Assessed Value
Equalization
in Level of
I, the clerk of the legislative body of the approved
•
of Equalization of Equalization
Changes
Assessment
assessing unit identified above, herebyrti l
S�
•
Increases Decreases
Factor
' that the legislative body determined on
•
between the between the
base percentages, current percentages, an '
•
Reference Roll Reference Roll
' current base proportions as set forth herein for the '
•
and Levy Roll and Levy Roll
' assessment roll and portion as identified above.
' Class
(F -G)
(H/E)-1
• Homestead
34,455.659 181.893,003
(147,407,344)
0.9362
' Nonhomestead
30118,1157 51648,150
(31,529,393)
0.9524
•
COMPUTATION OF PORTION CLASS ADJUSTMENT FACTOR
' Section II
•
(J)
(K) (L)
(M)
(N) (0)
sidg6ture
•
Taxable
Taxable Assessed Value of
Total Taxable
Taxable Class
'
Assessed Value
Assessed Value Special Franchise
Assessed Value
Assessed Value Adjustment
•
on the
on the on the
on the
on the Factor
•
Levy Roll
Levy Roll Levy Roll
Levy Roll
Reference RollL--
•
Excluding
at the at the
at the
title
•
•
SpecialFranchise
Reference Roll Reference Roll
Level of Assessmen Level of Assmnt
Reference Roll
-evel of Assessment
' Class
(J/I)
(K+L)
(M/N)
• Homestead
2,132,048.934
2,277,375,375 0
2,277,375,375
2,236,227,806
1.0184 date
' Nonhomestead
634,920,486
666,669,754 23.206,051
689,877,805
681,456,580
----'-----' ------------------'
1.0124
' ------------'—'
•
-----------
-------------- �-'--- ---------- —"-'-----_-___--
COMPUTATION OF ADJUSTED BASE PROPORTIONS
•Section III
•
(P)
(Q)
(R)
.
•
Current
Current
Adjusted
'
•
Base
Base
Base
'
•
Proportions
Proportions
Proportions
'
•
adjusted for
•
Physical and
_
•
Quantity Changes
'
• Class
(P -O)
(Q/sum of Q)
' Homestead
70.4690
71.7656
70.5927
• Nonhomestead
29.5310
29.8960
29.4073
' Total
...................
100.0000
................................................................
101.6616
................................................................................................
100.0000
'
....................................................................................... .