Brookside Management Corp.
SUPREME COURT OF THE STATE OF NEW YORK.
COUNTY OF DUTCHESS
------------------------------------------------------------------------)(
In the Matter of the Application of
RECF:'V~I J
JUL 2 6 2007
TOWN CLERK
BROOKSIDE MANAGEMENT CORP,
P~titioners,
NOTICE OF
APPLICATION FOR
REVIEW OF TAX
ASSESSMENTS
Index No.: 2007/ '-f(P" 1-
-against-
ASSESSOR FOR THE TOWN OF WAPPINGER,
THE BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF WAPPINGER, THE TOWN OF WAPPINGER,
THE SUPERINTENDENT OF WAPPINGER
CENTRAL SCHOOL DISTRICT, AND THE WAPPINGER
CENTRAL SCHOOL DISTRICT
........,
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YEAR: 2007
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Respondents.
...
For a Review of a Tax Assessment Under Article 7
of the Real Property Tax Law for property of the
Petitioner located in the TOWN OF WAPPINGER.
---------~--------------------------------------------------------------)(
PLEASE TAKE NOTICE, that upon the annexed Petition, duly verified on the
- day of July, 2007, an application will be made at a Special Term for Tax Certiorari of
the Supreme Court of the State of New York, to be held in and for the County of
Dutchess, at the County Courthouse, Poughkeepsie on the 14 day of September, 2007, for
the review under Article 7 of the Real Property Tax Law of the State of New York of the
tax assessment on certain real property described herein, to the end that all proceedings,
decisions and actions in the matter of the said assessment of said property may be
reviewed, and for an order reducing, vacating or correcting said assessment, and granting
such other, and further and different relief as will be applied for and to the Court may
seem just and proper.
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Dated: July Zl, 2007
Poughkeepsie, New York HERBERTN. WALLACE, ESQ.
Attorneys for Petitioner
299 Main Street
Poughkeepsie, New York 12601
TO: RESPONDENTS (845) 473-0900
ASSESSOR FOR TOWN OF WAPPINGER
BOARD OF ASSESSMENT REVIEW OF THE TOWN OF WAPPINGER
TOWN OF WAPPINGER
SUPERINTENDENT OF THE W APPINGERS CENTRAL SCHOOL
DISTRICT
W APPINGERS CENTRAL SCHOOL DISTRICT
WAllACE & WALlACE · ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
------------------------------------------------------------------------)(
In the Matter of the Application of
-against-
Petitioner,
PETITION FOR
REVIEW OF TAX
ASSESSMENTS
BROOKSIDE MANAGEMENT CORP.,
Index No.: 2007/
ASSESSOR FOR THE TOWN OF WAPPINGER,
THE BOARD OF ASSESSMENT REVIEW OF THE TOWN
OF WAPPINGER, THE TOWN OF WAPPINGER,
THE SUPERINTENDENT OF WAPPINGER
CENTRAL SCHOOL DISTRlCT, AND THE WAPPINGER
CENTRAL SCHOOL DISTRlCT
YEAR: 2007
Respondents.
For a Review of a Tax Assessment Under Article 7
of the Real Property Tax Law for property of the
Petitioner located in the TOWN OF WAPPINGER.
------------------------------------------------------------------------)(
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petitioner above-named respectfully alleges as follows:
FIRST: That your petitioner is a taxpayer in the municipality whose Board
of Assessors is the respondent herein and is the owner or lessee of lands and premises
hereinafter described and situate in said municipality, or an aggrieved party within the
meaning of Section 706 of the R.P.T.L. of the State of New York.
SECOND: That at all times herein mentioned, the Assessor of the said
municipality was authorized and required by law, for the purpose oftaxation, to assess
and value all the real estate in said municipality on one common and general principle of
valuation which shall apply alike to all real estate assessed within said municipality,
including improved and unimproved property, and in the case of improved property, to
value the land and buildings and improvements thereon separately; that at all times herein
mentioned the Board of Review was authorized and required by law to review the
assessments made and determined by the Assessor.
THIRD: That respondents prepared and completed a tentative assessment
roll for said municipality for the tax year 2007, and that your petitioner's lands and
WAllACE & WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
premises were described and assessed on said assessment roll as set forth in Schedule
"A" attached.
FOURTH: That within the time allowed by law for complaining and filing
protests to said assessment roll, your petitioner, claiming to be aggrieved and feeling
unjustly, unfairly and unlawfully assessed, did complain and did file a due and timely
protest against the assessment set forth herein, which was received and accepted as
sufficient, and did apply for a correction and reduction of the same and presented to and
filed with the said Assessor and Board of Review a verified application to reduce the
same. The petitioner complained therein that none of the properties set forth in said
assessment roll, including the property herein described, had been assessed upon one
common and general principle of valuation which shall apply alike to all real estate
assessed within unequal, excessive by reason of over-valuation, excessive, unlawful and
unjust in that it had been made at a higher proportionate value than the assessments on
other properties in said municipality on the same roll, which over-valuation,
overassessment and inequality have resulted in injury to the petitioner, and did specify as
instances in which such inequality existed, all other real estate in said municipality. Said
statement of protest is hereby incorporated in this petition by reference thereto with the
same force and effect as though set forth herein at length. In order to be equal and
proportionate with the assessments of other real property upon said assessment roll,
petitioner asked that the said assessment should be reduced as set forth in Schedule "A"
attached.
FIFTH: That said Board of Review received and acted upon said protest
and application for reduction of assessments and refused and failed to correct or reduce
said assessment to said requested correct assessed valuations.
SIXTH: That thirty days have not elapsed since the final completion and
filing of said assessment roll and the first posting or publication of the notice thereof, as
required by law. That said lands and premises were assessed and described on the final
assessment roll as set forth in Schedule "A" attached.
SEVENTH: That the final assessment of said property is unequal, excessive by
reason of overvaluation, excessive and unjust, and the property is actually of an
assessable value not to exceed the values as listed in Schedule "A" attached, and that the
extent of such overassessment is as set forth in Schedule "A" attached.
EIGHTH: That the said assessment of the within property is unequal,
excessive by reason of overvaluation, excessive, unlawful and unjust upon the following
grounds: (A) That the said assessment is unequal and unjust in that the said property is
not assessed on one common and general principle of valuation adopted by the Assessor
in assessing generally the real estate within said municipality; (B) That by reason of such
inequality, the said assessment has been made at a higher proportionate valuation than the
assessment of other real estate on said assessment roll, and as instances in which such
inequality exists, your petitioner specified all other real estate in said municipality on the
said roll, and the assessments and valuations therein stated; (C) That the said assessment
WAllACE & WALlACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
is unlawful in that it is excessive and the assessment has not been determined by the
application of the established ratio; (D) That the extent of the overvaluation and
overassessment complained of and protested is as stated herein; (E) That the said
assessment and assessment roll is illegal, not uniform, was not made for the purpose
specified, and in the manner required by the laws of the State of New York, the
Constitution of the State of New York, and the Constitution of the United States of
America; (F) That the assessment has been arbitrarily maintained by the Assessor and
that the equalized value, or full value, placed thereon by the Assessor is not the true value
of the property; and (G) That the assessment of the said property has been made at a
higher proportionate evaluation the assessment of the other taxable real property of the
same major type, as determined by the State Board of Equalization and Assessment,
pursuant to Section 1200 of the Real Property Tax Law, and your petitioner specifies, as
instances in which such inequality exists, all other real estate of the same major type as
the within property as assessed upon said assessment roll and the assessments and
valuations therein stated. The extent of such inequality and overvaluation is as set forth
in Schedule "A" attached.
NINTH: In the event that the assessment at issue is or should be subject to a
transition assessment and/or exempt or partially exempt and has been incorrectly
calculated, or not set forth at all on the taxable assessment roll, the assessment should be
reduced as it exceeds the statutory formula and/or is unlawful, unequal and excessive.
TENTH: That your petitioner is aggrieved and has been injured by the said
unequal, unjust, excessive, unlawful and excessive by reason of overvaluation
assessment, and will be required to pay a greater amount and proportion of taxes than
said petitioner would be required to pay if the said assessment had been just and equal,
and that your petitioner is or will be injured thereby.
ELEVENTH:
requested.
No previous application has been made for the relief herein
WHEREFORE, your petitioner prays that the Court review all and singular the
proceedings, decisions and actions of said Assessor and of the said Board of Review in
the matter of the tax assessments and assessed valuations of the real property described
herein, and that the said tax assessments and assessed valuations be modified, corrected,
vacated, reduced, and be properly equalized to assessed valuations of other real property
on the same rolls in order to secure equality of assessment, as the case may require, and
that the respondents refund to petitioner all excess taxes, and that the petitioner have such
other and further relief as may be just and proper in the premises; and that the petitioner
be awarded the costs and disbursements of this proceedings, together with reasonable
expenses, including the fees of experts and attorneys and for such other and further relief
as the Court may deem proper, together with the costs and disbursements of this
proceeding.
WALLACE & WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
, "
Petitioner:
BROOKSIDE MANAGEMENT CORP.
BY:
~;;-
.
Chiaro Oberlander, President
WALlACE & WALlACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
SCHEDULE "A"
$
Inequity and
Overvalue and
Extent Unequal
and/or Excessive
Assessment
$
Original
Assessed
Value
Claimed Full
Valuation
Confirmed
Assessed
Valuation
Property Description
$
$
SEE SCHEDULE 'A' ATTACHED
*Before application of equalization rate of 100%. After equalization rate is applied,
the Claimed full Value Assessment is $ - See Schedule" A" Attached.
*Based on Equalization Rate and Claimed full Valuation, the Assessment should be
reduced
to $ See Schedule "A" attached
**Before application of equalization rate of 100%. After equalization rate is
applied, the Claimed full Value Assessment is $ See Schedule "A" attached.
**Based on Equalization Rate and Claimed full Valuation, the Assessment should be
reduced to $ See Schedule "A" attached
WALlACE & WALlACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
AUTHORIZA TION
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 HERBERT N. WALLACE, ESQ. with law offices
located at 299 Main Street, Poughkeepsie, New York 12601; 1) to act as my
representative in any and all proceedings before the Board of Assessment Review of the
municipality mentioned below for purposes of reviewing the assessment of the following
real property as it appears on the assessment roll of such municipality; 2) act as my agent
to verify, serve and file a petitioner for review of said real property assessment, pursuant
to Section 706 and Section 730 ofthe Real Property Tax Law; and 3) act as my agent to
claim and receive any and all property tax refunds resulting from said firm's
representation in any assessment reduction proceedings:
ASSESSMENT YEAR: 2007
COUNTY:
DUTCHESS
TAX YEAR: 2007
MUNICIPALITY:
TOVVN OF FISHKILL
TAX YEAR: 2007
GRlD NO(S):
SEE SCHEDULE 'A' ATTACHED
ADDRESS:
Brookside Gardens
Colonial Drive
Wappingers Falls, NY 12590
Petitioner:
BROOKSIDE MANAGEMENT CORP.
BY:
C-~
CHIAM OBERLANDER, President
DATE:
July tq , 2007
WAlLACE & WALLACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
SCHEDULE OF PROPERTIES
VILLAGE/TOWN/CITY: TOWN OF FISHKILL
TAX MAP LD.: GRID NO(S): SEE SCHEDULE 'A' ATTACHED
ADDRESS: Brookside Gardens
Colonial Drive
Wappingers Falls, New York 12590
WAlLACE & WALlACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
VERIFICATION
STATE OF NEW YORK )
) ss.:
COUNTY OF DUTCHESS )
CHIAM OBERLANDER, being duly sworn, deposes and says that I am the
Petitioner in the within action; that I have read the foregoing Petition and know the
contents thereof and the same is true to my knowledge except as to those matters therein
stated to be alleged upon information and belief, and as to those matters I believe them to
be true.
BY:
~---
-'
- ' ^ ~~..'
CHIAM OBERLANDER
SANEl~~ MO~FI~nR
Notary Public. State of New Vork
Residing in Orange County
No. 01 MC6087078
commission Expires feb. 10. 2011
WALLACE & WAllACE . ATTORNEYS AT LAW . 299 MAIN STREET . POUGHKEEPSIE, NEW YORK 12601
SCHEDULE "A" - 2007 Town of Wappinger
Brookside Management Corp.
Grid Numbers:
Tentative
A
Assessment Should Estimated Value
b R d d
ssessment e e uee to: of Property:
135601-6158-64- 65,000. 32,500. 32,500.
490306-0000
135601-6158-64- 65,000. 32,500. 32,500.
493288-0000
135601-6158-64- 70,000. 35,000. 35,000.
496266-0000
135601-6158-65- 70,000. 35,000. 35,000.
506271-0000
135601-6158-64- 62,000. 31,000. 31,000.
491307 -0000
135601-6158-64- 65,000. 32,500. 32,500.
492305-0000
135601-6158-65- 70,000. 35,000. 35,000.
514309-0000
135601-6158-65- 72,000. 36,000. 36,000.
513301-0000
135601-6158-65- 70,000. 35,000. 35,000.
512302-0000
135601-6158-65- 70,000. 35,000. 35,000.
513305-0000
135601-6158-65- 62,000. 31,000. 31,000.
503318-0000
135601-6158-65- 70,000. 35,000. 35,000.
506274-0000
135601-6158-65- 65,000. 32,500. 32,500.
503317-0000
135601-6158-65- 70,000. 35,000. 35,000.
515308-0000
135601-6158-65- 45,000. 22,500. 22,500.
501319-0000
135601-6158-65- 70,000. 35,000. 35,000.
511289-0000
135601-6158-65- 65,000. 32,500. 32,500.
511295-0000
135601-6158-65- 62,000. 31,000. 31,000.
509296-0000
135601-6158-65- 70,000. 35,000. 35,000.
509290-0000
135601-6158-65- 70,000. 35,000. 35,000.
509288-0000
135601-6158-65- 70,000. 35,000. 35,000.
509284-0000
135601-6158-65- 65,000. 32,500. 32,500.
511297-0000
135601-6158-65- 70,000. 35,000. 35,000.
512291-0000
135601-6158-65- 70,000. 35,000. 35,000.
511303-0000
135601-6158-65- 62,000. 31,000. 31,000.
510298-0000
135601-6158-65- 70,000. 35,000. 35,000.
508276-0000
1356-1-6158-65- 48,475. 24,237.50 24,237.50
508273-0000
135601-6158-65- 70,000. 35,000. 35,000.
511306-0000
135601-6158-64- 65,000. 32,500. 32,500.
487290-0000
135601-6158-65- 65,000. 32,500. 32,500.
508282-0000
135601-6158-65- 70,000. 35,000. 35,000.
507269-0000
135601-6158-65- 62,000. 31,000. 31,000.
510292-0000
135601-6158-65- 70,000. 35,000. 35,000.
507272-0000
135601-6158-65- 70,000. 35,000. 35,000.
507277-0000
135601-6158-65- 62,000 31,000. 31,000.
507281-0000
135601-6158-65- 62,000. 31,000. 31,000.
507283-0000
135601-6158-65- 70,000. 35,000. 35,000.
511287-0000
135601-6158-65- 70,000. 35,000. 35,000.
514304-0000
135601-6158-65- 65,000. 32,500. 32,500.
508280-0000
135601-6158-65- 65,000. 32,500. 32,500.
501266-0000
135601-6158-65- 62,000. 31,000. 31,000.
501267-0000
135601-6158-65- 65,000. 32,500. 32,500.
501316-0000
. .
, .
135601-6158-64- 62,000. 31,000. 31,000.
486284-0000
135601-6158-64- 65,000. 32,500. 32,500.
486270-0000
135601-6158-64- 70,000. 35,000. 35,000.
485303-0000
135601-6158-64- 65,000. 32,500. 32,500.
485291-0000
135601-6158-64- 65,000. 32,500. 32,500.
485287-0000
135601-6158-64- 62,000 31,000. 31,000.
285281-0000
135601-6158-64- 70,000. 35,000. 35,000.
491269-0000
135601-6158-64- 62,000. 31,000. 31,000.
492290-0000
135601-6158-64- 70,000. 35,000. 35,000.
495268-0000
135601-6158-64- 65,000. 32,500. 32,500.
497315-0000
135601-6158-64- 62,000. 31,000. 31,000.
497305-0000
135601-6158-64- 70,000. 35,000. 35,000.
497267-0000
135601-6158-64- 65,000. 32,500. 32,500.
498267-0000
135601-6158-64- 65,000. 32,500. 32,500.
496304-0000
135601-6158-64- 70,000. 35,000. 35,000.
494267-0000
135601-6158-64- 62,000. 31,000. 31,000.
495305-0000
135601-6158-64- 62,000. 31,000. 31,000.
493306-0000
135601-6158-64- 65,000. 32,500. 32,500.
494304-0000
135601-6158-65- 70,000. 35,000. 35,000.
501285-0000
135601-6158-65- 70,000. 35,000. 35,000.
505269-0000
135601-6158-65- 70,000. 35,000. 35,000.
513310-0000
135601-6158-64- 65,000. 32,500. 32,500.
491289-0000
135601-6158-64- 62,000. 31,000. 31,000.
498317 -0000
135601-6158-64- 70,000. 35,000. 35,000.
489270-0000
135601-6158-64- 62,000. 31,000. 31,000.
488308-0000
135601-6158-64- 62,000. 31,000. 31,000.
488291-0000
135601-6158-64- 70,000. 35,000. 35,000.
488268-0000
135601-6158-64- 65,000. 32,500. 32,500.
487307-0000
135601-6158-64- 70,000. 35,000. 35,000.
484301-0000
135601-6158-64- 62,000. 31,000. 31,000.
487286-0000
135601-6158-64- 62,000. 31,000. 31,000.
490291-0000
135601-6158-65- 62,000. 31,000. 31,000.
501318-0000
135601-6158-64- 62,000. 31,000. 31,000.
486292-0000
135601-6158-64- 70,000. 35,000. 35,000.
481297 -0000
13 560 1-615 8-64- 70,000. 35,000. 35,000.
483296-0000
135601-6158-64- 62,000. 31,000. 31,000.
487272-0000
135601-6158-64- 70,000. 35,000. 35,000.
490267 -0000
135601-6158-64- 65,000. 32,500. 32,500.
489289-0000
135601-6158-64- 65,000. 32,500. 32,500.
482276-0000
135601-6158-64- 62,000. 31,000. 31,000.
497316-0000
135601-6158-64- 65,000. 32,500. 32,500.
482278-0000
135601-6158-64- 62,000. 31,000. 31,000.
483276-0000
135601-6158-64- 65,000. 32,500. 32,500.
483280-0000
135601-6158-64- 62,000. 31,000. 31,000.
485273-0000
135601-6158-64- 62,000. 31,000. 31,000.
483292-0000
135601-6158-64- 70,000. 35,000. 35,000.
484304-0000
. ,"
135601-6158-64- 70,000. 35,000. 35,000.
483302-0000
135601-6158-64- 65,000. 32,500. 32,500.
484271-0000
135601-6158-64- 62,000. 31,000. 31,000.
484278-0000
135601-6158-64- 65,000. 32,500. 32,500.
484282-0000
135601-6158-64- 65,000. 32,500. 32,500.
484285-0000
135601-6158-64- 70,000. 35,000. 35,000.
484298-0000
135601-6158-64- 70,000. 35,000. 35,000.
482299-0000
135601-6158-64- 65,000. 32,500. 32,500.
483291-0000
135601-6158-64- 62,000. 31,000. 31,000.
488303-0000
135601-6158-64- 65,000. 32,500. 32,500.
498302-0000
135601-6158-64- 62,000. 31,000. 31,000.
499268-0000
135601-6158-64- 65,000. 32,500. 32,500.
498316-0000
135601-6158-64- 62,000. 31,000. 31,000.
494289-0000