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AIMCO Chelsea Ridge, LLC SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS OC# 0006-0018 -------------------------------------------------x In the Matter of AIMCO CHELSEA RIDGE. LLC PETITION Index No. ~007 -LfJ{,J- -against- Petitioner. RECE'vt-, J JUl ~ 0 2007 TOWN CLERK ~ ~ ~ r- t"- .- THE BOARD OF ASSESSORS AND/OR THE ASSESSOR OF THE Town of WAPPINGER AND THE BOARD OF ASSESSMENT REVIEW. ~ -:. \-'/ Respondents. : -------------------------------------------------x -~..;..- , --- r .~ oO.J .. \... ~ CJJ The petitioner above-named by his attorney. Herman, Katz & Cangemi, LLP respectfully alleges as follows: -0 ':l' (,.) .. o N Q "."r\....-<j-'. , ...... CJ .-:. -,'" rj for, -: 1. At all times herein mentioned. petitioner was and still is an aggrieved party with respect to the assessment or assessments described below within the meaning of Section 706. Real Property Tax Law. State of New York, and the Board of Assessors and/or Assessor is the respondent herein (hereinafter referred to as 'the assessing jurisdiction'). 2. The respondents have heretofore prepared. completed and perfected, purportedly according to law, an assessment roll for the assessing jurisdiction, for the tax year 2008 (2007/08), which assessment roll included an assessment for petitioner's real property, described in Column I and assessed as set forth in Column II of the following schedule: COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V Town WAPPINGER Village~ Original Claimed Confirmed Extent Unequal S.D. Q(jc)n Valuation Valuation Valuation and/or Excessive Dist. Sec. 6056 Land $ 1. 900.000 $ 190,000 * $ 1. 710,000 Blk. 01 Total $ 24.000,000 $ 2.400.000 * $ 21. 600.000 Lot 373534 Dist. Sec. 6056 Land $ 2,000,000 $ 200.000 * $ 1. 800 .000 Blk. 01 Total $ 28,000.000 $ 2,800.000 * $ 25,200,000 Lot 468615 Dist. Sec. 6056 Land $ 150,500 $ 15,050 * $ 135.450 Blk. 02 Total $ 150,500 $ 15,050 * $ 135,450 Lot 506726 Dist. Sec. 6056 La nd $ 63,800 $ 6.380 * $ 57.420 Blk. 02 Total $ 63,800 $ 6.380 * $ 57,420 Lot 540718 *Same as Column II except as otherwise indicated. . Tax Year 2007/08 0006-0018 Petitioner: AIMCO CHELSEA RIDGE. LLC COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V Town WAPPINGER Village WAPPINGER Original Claimed Confirmed Extent Unequal S.D. Valuation Valuation Valuation and/or Excessive Dist. Sec. 6056 Land $ 80.805 $ 8.081 * $ 72.724 Blk. 02 Total $ 369.000 $ 36,900 * $ 332.100 Lot 558539 Dist. Sec. 6056 Land $ 350.000 $ 35.000 * $ 315.000 Blk. 02 Total $ 14.000.000 $ 1. 400 . 000 * $ 12.600.000 Lot 590514 Dist. Sec. 6056 Land $ 475.400 $ 47.540 * $ 427.860 Blk. 02 Total $ 475.400 $ 47.540 * $ 427.860 Lot 590610 Dist. Sec. 6056 Land $ 101. 000 $ 10.100 * $ 90.900 Blk. 02 Total $ 101. 000 $ 10.100 * $ 90.900 Lot 621570 *Same as Column II except as otherwise indicated. Tax Year 2007/08 0006-0018 Petitioner: AIMCO CHELSEA RIDGE. LLC COLUMN I COLUMN II COLUMN I II COLUMN IV COLUMN V Town WAPPINGER Village WAPPINGER Original Claimed Confirmed Extent Unequal S.D. Valuation Valuation Valuation and/or Excessive Dist. Sec. 6056 Land $ 120.000 $ 12.000 * $ 108.000 Blk. 02 Total $ 3.000.000 $ 300.000 * $ 2.700.000 Lot 635539 Dist. Sec. Land $ $ * $ Blk. Total $ $ * $ Lot Dist. Sec. Land $ $ * $ Blk. Total $ $ * $ Lot Dist. Sec. Land $ $ * $ Blk. Total $ $ * $ Lot *Same as Column II except as otherwise indicated 3. Petitioner du.ly made ~n.d filed with respondents a written application and statement under oath. to have said ass~ssed val~atl.on. tran~lt/On assessment and exemption. if applicable. of said real property corrected and revl~ed..specltYlng therein the respect in which the assessment complained of was incorrect, and which applIcatIon and statement sought to reduce the assessment complained of as set forth in Column III Paragraph 2 abo~e. The application and statement are nereby referred to and made part hereof as though fu/(y set forth hereIn. 4. Upon infonnation and belief, a final decision and detennination on the application and statement were duly rendered by respondents who failed to reduce the assessment as requested and confirmed or set the assessed valuation of petitioner's property as set forth in Column rv Paragraph 2 above. 5. Thirty days have not elapsed since the filing of the certified copy of the completed and verified assessment roll with notico thereof. or law day. whichever is later. as pennitted by RP.T.L. Sec. 702. . 6. The assessment of petitioner's property is erroneous upon the folIowing grounds: (a) Excessive, as fully defmed in R.P.T.L. Sec. 522. (to the extent set forth in Column V Paragraph 2 above); (b) Misclassification, the class designation is incorrect, as fulIy defined in RP.T.L. Sec. 522; (c) Unequal; as ful1y defined in RP.T.L. Seo.522. (to the extent set forth in Column V Paragraph 2 above). The assessed value is at a higher percentage of value than the assessed value of other real property in tho sama cl!$s on the assessment roll anc.f/pr the assessed value has been made at a higher proportionate value than the assessments of all other real property on the assessment roll. The specified instances of such unequal assessment is the assessments of all the real property (or where applicable; in the same class on th.e same roll) in the assessingjurisdiction and each and every parcel thereoi; 'and (d) Unlawful. in that this property and all real property in the assessing unit is not assessed at a unifOrm percentago of value and that it is based upon an assessment practice of selective or spot reassessment .that bas been declared illegal and unconstitutional by the Courts oithe StataofNew York. as defined in RP. T.L.. and is unlaw1b1 as more fully defmed in its entirety in R.P. T L. Sec. 522. 61. Each claim as set forth in Paragraph 6 above is defmed in R.P. T.L. See 522 and is incorporated herein as if fully set forth. 7. In ilie event that the assessment at issue is or should be subject to a transition assessment and/or exempt or partia11y exempt and bas been incorrectly calculated, or not set forth at all on the taxable assessment roU.' the . assessment should be reduced as it exceeds the statuto'ry fonnu1a and/or is unlawful. unequal and excessive. 8. Petitioner is aggrieved and injured by said unequal. excessive. illegal. unlawful and/or misclassified assessment (as defined in R.P.T L. Se0522), and will be required to pay a greater amount and proportion of taxes t&an petitioner would be required to pay if the assessment had been equal and not excessive. mega I. unlawful, misclassified and erroneoU.9. . 9. No provision is made by law for an appeal or other reHef from tho fmal determination of the respondentS except by a review by petition to the Supreme Court. No previous appHcation for ~e relief herein asked has been made to any court or judge. 10. If there is more than one petitioner herein, the word "petitioner" shall mean "petitioners" or "each of tho' petitioners" as tho context requires: As used herein the singular shall include tho plural and the plural shall . include the singular a.g the context requires. 11. Petitioner protests payment of said taxes based upon the witht'n claims and upon tho grounds that the tax rates am calculated incorrectly. 12. Petitioners are persons asserting grounds for review which present common questions of law or filet within the meaning ofR.P.T.L. See 706(2),. . 13. Respon~ent.s assessments w~re promulgated contrary. to the rules and regulations ~fRespondentsi and are therefore vOId. Illegal and unconstitutional. 14. The assessment is illegal in that it fails to comply with the requirements of R.P.T.L. Sec. 305(2). 15. The assessment is illegal in that it is not predicated upon market value of the subject property as aftha appropriate taxable status and v~luation dates. 16. The provisions afR.p. T.L. Sec. 727(1), (2), (4) as applied to the assessments under challenge herein, are illegal and unconstitutional, .as violative of the Due Process and Equal ProtectIon Clauses ofilie Federal and N'ewYork State Constitution.!. and conflict with the standsrd of assessing under R.P.T.L. 302.305 and Chapter VI of the Nassau County Administrative Code. ifapplicabfe. 17. The provisions'ofR.P.T.L. Seo. 739(1). (2), (3) as applied to the assessments under cbs.11enge herein, are ilJegaI and unconstitutional, as violative of the Due Process and Equal Protection Clauses of the Federal and New York State Constitution.!. and conflIct with tEte standard of assessing under R.P. T.L. 302. 3 OS and Chapter VI of the N'assau County Administrative Code. ifapplicabre. . 18. The provisions referenced in paragraphs 16 and 17 above, are violative of Article 16, Sections 1 and 2 ofilie New Vork State Constitutions. 19. Tho asSessment is unlawful aneVor iUegalas the Assessor and/or tIte Board of' Assessors bas included wit&ln t1Ia assessment non-assessable and/or non real property item, thereby violating R.P.T L. Section 300, and tIte New York State Constitution. WHERBFORB, petitioner prays that the Supreme Court review and correct on the merits the final determination of respondents on the grounds set forth in this petition, and that tIte Court tako evidence to ~te petitioner to . show the unequal, excedive, untawtUl, illegal, miscIassified and elTOneous assessment of the real property to the end that the assessment may be reduced to the vslue thereof for land and improvement.!, and to a valuation proportionate to the assessments of other real property, .aneVor other property in the same class, assessed on tIte same roUs for the same year, so that equality of asses~ents will resuI~ an~ may be properly classified. and for such other and further relief 8.J the Court may deem proper. togetlter with the costs of'disbursements of this proceeding. . i . , , ! ! I I I I I -SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF DUTCHESS OC# 0006-0018 -------------------------------------------------x I n the Matter of AIMCO CHELSEA RIDGE. LLC NOTICE AND PETITION I ndex No. ). DO 1'- Lf j fJ-- Petitioner. -against- THE BOARD OF ASSESSORS AND/OR THE ASSESSOR OF THE Town of WAPPINGER AND THE BOARD OF ASSESSMENT REVIEW, Respondents. : -------------------------------------------------x Herman. Katz & Cangemi. LLP 400 Garden City Plaza. Suite 206 Garden City, NY 11530 516 741-1130 STATE OF NEW YORK. COUNTY OF NASSAU) ss.: VERIFICATION The undersigned being duly sworn, deposes and says: I am the agent for the petitioner herein. I have read the foregoing petition and know the contents thereof; the same is true to my own knowledge. except as to matters therein stated to be alleged upon information and belief and. that as to those matters. I believe it to be true. The reason this verification is made by me and not by petitioner is that all the material allegati~ (except those as to,1TIatters of public record) of said petition are within my personal kno dge. Sworn to before me this day: July 2. 2007 r~ rL1.t{ B AH VERLOTTE Notary Public State of New York No. 01VE6065331 Qualified in Suffolk County Commission Expires: October 15, 2009 NOTICE OF PETITION TO THE RESPONDENTS NAMED WITHIN: PLEASE TAKE NOTICE THAT. upon the annexed verified petition. an application will be made, pursuant to the provisions of the Real Property Tax Law at a Special Term for Tax Certiorari of this Court. to be held at the courthouse thereof, on August 31. 2007 at 9:30 a.m.. or as soon thereafter as counsel can be heard. for the relief prayed for in said petition. upon the grounds set forth therein, and for such other and further relief as may be just and proper in the premises. Dated: July 2. 2007 Herman. Katz & Cangemi, LLP 400 Garden City Plaza, Suite 206 Garden City. NY 11530 516 741-1130 AUT H 0 R I Z A T ION ~ I, the undersigned, being an aggrieved person within the meaning of t~e Real Property Tax Law, or an officer or partner of such aggrieved pe~son, as complainant, hereby designate and authorize the below named law firm or any other attorney designated by said firm, to act as my representative in any and all proceedings before the Board of Assessment Review or the municipalities mentioned below for purposes of reviewing the assessment of my real property as it appears on the assessment roll of such municipalities for the proceedings applicable to the date set forth below and to act as agent to verify, serve and file a petition for review of said real property assessment pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to property described below as follows: LAW FIRM: HERMAN << KATZ, LLP COUNTY: DUTCHESS TOWN: CITY: (if applicable) VILLAGE: (if applicable) WAPPINGER DESCRIPTION: S.D. Section: 6056 Block: 02 Lot: 590610 S.D. Section: 6056 Block: 02 Lot: 621570 S.D. Section: 6056 Block: 02 Lot: 635539 AIMCO CHELSEA RIDGE, LLC (Name of Petitioner) JlP- A Al/! '~-'" ,OCT 2 3 2006 By: .Af1.Pt'Jv.tY~ (Signature)~e) 5~~ ))1 ~b (Please Print Signature Above) Se VlW ~~I Dbvr Title (i.e., Owner, Partner or Officer) Our File No. 0006-0018 05T BrGG PAT "....'7 It\H 0 () "" I J/-u J (...J .!....v0 AUT H 0 R I Z A T ION . . . I, the undersigned, being an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, hereby designate and authorize the below named law. firm or any other attorney designated by said firm, to act as my representative in any and all proceedings before the Board of Assessment Review or the municipalities mentioned below for purposes of reviewing the assessment of my real property as it appears on the assessment roll of such municipalities for the proceedings applicable to the date set forth below and to act as agent to verify, serve and file a petition for review of said real property assessment pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to property described below as follows: LAW FIRM: HERMAN & KATZ, LLP COUNTY: DUTCHESS TOWN: CITY: (if applicable) VILLAGE: (if applicable) WAPPINGER DESCRIPTION: S.D. Section: 6056 Block: 02 Lot: 5407J.8 S.D. Section: 6056 Block: 02 Lot: 558539 S.D. Section: 6056 Block: 02 Lot: 590514 AIMCO CHELSEA RIDGE, LLC (Name of Petitioner) By, ~~. . !11-WDIo (Sigtfature) (bate) ..s ~\~ ~ r..J?A4,.J~ (Please Print Signature Above) ~ J Vt c.,;; 7u~ It) t:AJr Title (i.e., Owner, Partner or Officer) Our File No. 0006-00J.8 "'....~ 05T BlGG PAT o C) "0':7 JMl ~.J LJ'.i Ib" " ., AUT H 0 R I Z A T ION I, the undersigned, being an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, hereby designate and authorize the below named law..firm or any other attorney designated by said firm, to act as my representative in any and all proceedings before the Board of Assessment Review or the municipalities mentioned below for purposes of reviewing the assessment of my real property as it appears on the assessment roll of such municipalities for the proceedings applicable to the date set forth below and to act as agent to verify, serve and file a petition for review of said real property assessment pursuant to Section 706 or ...;. 730 of the Real Property Tax Law and this applies to property described below as follows: LAW FIRM: HERMAN & KATZ, LLP COUNTY: DUTCHESS TOWN: WAPPINGER CITY: (if applicable) VILLAGE: (if applicable) DESCRIPTION: S.D. Section: 6056 Block: 01 Lot: 373534 S.D. Section: 6056 Block: 01 Lot: 468615 S.D. Section: 6056 Block: 02 Lot: 506726 AIMCO CHELSEA RIDGE. LLC (Name of p~o;er~. . Bv: ~ JL!Zl!/Olt (Signature) (Date) ~~ b, lj...a'JE (Please Print Signature Above) ct. \flU ?U51J)~ Title (i.e., Owner, Partner or Officer) Our File No. 0006-0018 05T BIGG PAT IMl 0 () ')0'17 . ,'f '. '. J (_. l.~."