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Victor N. Owen & Jacquelyn Owen , --.. ---~ ;. SUPREME COURT OF THE ST ATE OF NEW YORK COUNTY OF DUTCHESS In the Matter of the Application for a Review Under Article 7 of the Real Property Tax. Law of the Tax. Assessments by VICTOR N. OWEN and JACQUELYN OWEN, Petitioners, NOTICE OF PETITION Index No. 2006/ 'ill' -against- Respondents. N "" = = r-~ <:r' C- , (:: -- .~... :D c- \ ~ ~ )> W (" ~ .- m .- c:: ; .:-\U~ , c;') 0 - --) , - -. .- z c:::t -0 " ' , m :::t. c -- n ~ - -" F1i < - ~ .. l 1--' JJ m CTI ^ 0 THE ASSESSOR OF THE TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW YORK AND THE BOARD OF ASSESSMENT REVIEW FOR THE TOWN OF WAPPINGER, Greetings: PLEASE TAKE NOTICE that upon the annexed petition, verified the :1-<6 ~y of July, 2006, an application will be made at Special Term ofthe Supreme Court of the State of New York in and for the County of Dutchess at 10 Market Street, Poughkeepsie, Dutchess County, New York, on the 15th day of September, 2006, at 9:30 o'clock in the forenoon of that day, or~as soon thereafter as counsel can be heard, for a review under Article 7 of the Real Property Tax Law of the State of New York ofa certain tax assessment of real property of the petitioners situated in the Town of Wappinger, County of Dutchess, State of New York, particularly described in the annexed petition, appearing upon the assessment roll for the tax. year 2006/2007, and for such other and further relief as may be just and proper. PLEASE TAKE FURTHER NOTICE that, pursuant to the Uniform Rules of Practice, your appearance or submission in opposition to this application is not required on the return date. The matter shall be adjourned generally, and all issues raised herein shall be deemed , automatically denied by you in twenty (20) days after completion of service of the Notice and Petition, pending judicial intervention pursuant to Section 712 of the Real Property Tax Law. Dated: July 36 ' 2006 ROBERT R. BUTTS, ESQ. Attorney for Petitioners 75 Washington St., P.O. Box G Poughkeepsie, New York 12602 (845) 471-1600 TO: Town Clerk Town of Wappinger 20 Middlebush Road Wappinger Falls, New York 12590 Assessor Town of Wappinger 20 Middlebush Road Wappinger Falls, New York 12590 Board of Assessment Review Town of Wappinger 20 Middlebush Road Wappinger Falls, New York 12590 Superintendant of Schools of the Wappingers Central School District 29 Marshall Road Wappinger Falls, New York 12590 Dutchess County Commissioner of Finance 22 Market Street Poughkeepsie, New York 12601 W:\Owen\Tax Cert\Ntc of Petition 1-26-06.wpd cal l' SUPREME COURT OF THE ST ATE OF NEW YORK COUNTY OF DUTCHESS In the Matter of the Application for a Review Under Article 7 of the Real Property Tax Law of the Tax Assessments by VICTOR N. OWEN and JACQUELINE OWEN, PETITION Petitioners, Index No. 2006/ -against- THE ASSESSOR OF THE TOWN OF WAPPINGER, DUTCHESS COUNTY, NEW YORK AND THE BOARD OF ASSESSMENT REVIEW FOR THE TOWN OF WAPPINGER, Respondents. TO THE SUPREME COURT OF THE STATE OF NEW YORK, COUNTY OF DUTCHESS: The petitioners, VICTOR N. OWEN and JACQUELINE OWEN ("Petitioners"), by their attorney, Robert R. Butts, Esq., as and for a verified petition in the above matter, hereby allege as follows: 1. Petitioners reside at 158 Old Post Road, Wappinger Falls, NY 12590 and are the owners ofreal property situated in the Town of Wappinger, Dutchess County, New York, described on the assessment roll of the Town as follows: VICTOR N. OWEN and JACQUELINE OWEN TAX MAP NO. 135689-6157-04-649335-00 9.03 ACRES 2. Respondents are the Assessor of the Town of Wappinger (herein "Town"), a municipal corporation, and the Board of Assessment Review of the Town of Wappinger, which are charged with the duty of reviewing the assessments of real property within the Town for the W:\Owen\Tax Cert\Petition 7-26-06.wpd cal 1 i purposes of taxation. 3. Upon information and belief, the assessor for the Town prepared and completed a tentative assessment roll for all real property in the Town for the tax year of 2006-2007. The assessor then filed the assessment roll with the Town Clerk so that it might be seen and examined. 4. The land and premises owned by Petitioners were tentatively assessed on the assessment roll as follows: Land Value Full Value $350,000 $500,000 5. On or about May 19,2006, Petitioner protested the tentative assessment of the property by timely filing with respondents a written complaint for review and correction of the assessment, which included statements under oath specifying the respects in which the assessment was incorrect and a request for a reduction of the assessment. A copy of the complaint is attached as Exhibit "A". The complaint was received by respondents without objection and within the time fixed by law for the making and hearing of complaints. 6. On May 23,2006, such complaint was presented at a hearing before the Board of Assessment Review. Petitioners claimed in their complaint that the estimate of the fair market value of the property should be $412,000.00. Based upon the applicable equalization rate, Petitioners' claimed assessment as so presented should be deemed to be $132,664.00. 7. Respondents thereafter made their final determination on Petitioner's complaint, and on or about July I, 2006 the assessment roll for the Town for the year 2006-2007 was finally completed and filed by respondents. W:\Owen\Tax Cert\Petition 7-26-06.wpd eal 2 i 8. Respondents gave notice of the completion and filing of the assessment roll on or about the same date. 9. The assessment on Petitioner's real property as it appears on the assessment roll as finally completed and filed by Respondents according to law in the amounts set forth in the following schedule: Tentative Assessment Claimed Assessment Final Assessment Inequality or Overvaluation $500,000 $132,664 $475,000 $342,336 10. Thirty (30) days have not elapsed since the latter of the final completion and filing of the assessment roll and the giving of notice thereof as required by law, or the final day set by law for the filing of the assessment roll. 11. Upon information and belief, the full market value of Petitioner's real property is not more than $412,000. 12. The assessment of Petitioners' property on the assessment roll as finally completed and filed is incorrect and erroneous upon the following grounds: a. Overvaluation to the extent set forth in the aforementioned schedule in paragraph "9. " b. Inequality to the extent set forth in the aforementioned schedule in paragraph "9" in that the assessment is unequal having been made at a higher proportionate valuation than the assessments of other real property on the same roll and/or other real property in the same class on the same roll by the same officers and Respondents. The specified instances of said inequality are the assessments of all real property and/or other real property in the same class other than the W:\Owen\Tax Cert\Petition 7-26-06.wpd cal 3 property of the Petitioners, in the same assessing jurisdiction and in each and every parcel thereof. In order that the assessment of Petitioners' real property be made proportionate to assessments of all other real property throughout the assessing jurisdiction and/or other real property in the same class throughout the assessing jurisdiction, it is necessary that it be reduced to the amount set forth in the aforementioned schedule. c. Misc1assification to the extent the assessment resulted in an incorrect allocation of parcel's assessed valuation between homestead real property and the remainder of the parcel. d. Illegality to the extent set forth in the aforementioned schedule in that subject property is being assessed in an erroneous, arbitrary and capricious manner. e. Unconstitutional to the extent the methodology used by the Respondents is in violation of the Equal Protection Clause of the New York State Constitution and the United States Constitution. 13. If the assessment at issue is a transitional assessment, such assessment is excessive, erroneous and illegal in that it exceeds the permissible transitional increase set forth in the Real Property Tax Law. 14. Petitioners are aggrieved and injured by said unjust, unequal, excessive, illegal, incorrect and erroneous assessments in that, by reason thereof, Petitioners will be compelled to pay a greater amount and proportion of taxes based upon the assessment roll than Petitioners would be required to pay if said assessment had been just, fair, equal and correct. 15. No provision is made by law for an appeal or other relief from the final determination of Respondents, except by a review by petition to the Supreme Court and no previous application has been made to any Court or Judge for the relief herein requested. W:\Owen\Tax Cert\Petition 7-26-06.wpd cal 4 WHEREFORE, Petitioners pray that said assessment roll be corrected and the assessment against Petitioners' aforesaid real property be reduced to a proper amount and properly equalized with the assessments of other real property on the same roll; that the Court take evidence or cause the same to be taken to enable Petitioners to show the illegality, inequality, over-valuation, and error of said assessment against Petitioners' real property; that Petitioners have such other and further relief as may be just and proper, including the costs and disbursements of this proceeding, reasonable related expenses; that illegal, unequal or excessive taxes be refunded, with interest, and such additional allowances as the Court shall allow. Dated: JulYd-<t,2006 ROBERT R. BUTTS, Attorney for Petitioner 75 Washington St., P.O. Box G Poughkeepsie, New York 12602 (845) 471-1600 W:\Owen\Tax Cert\Petition 7-26-06.wpd cal 5 Verification: STATE OF NEW YORK ) ) ss: COUNTY OF DUTCHESS ) VICTOR N. OWEN, being duly sworn, deposes and says: I am the Petitioner in the above entitled action; I have read the foregoing Petition and know the contents thereof and the same are true to my knowledge except those matters therein which are stated to be alleged upon information and belief, and as to those matters I believe them to be true. u~ Ii (L VICTOR N. OWEN Notary Public ROBERT R. BUTTS Notary Public:. State of New Yort No. rFi27C:89 9ualified i.ll DutQl:l;yss.CAl./Iltv. 1'1--" Commission Expires ~ ~..u..--I W:\Owen\Tax Cert\Petition 7-26-06.wpd cal 6 ~ \~ NYS BOARD OF REAL PROPERTY SERVICES' RP-S24 (10/02) COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 20 06 BEFORE THE BOARD OF ASSESSMENT REVIEW FOR Town of Wappinger (city, town village or county) PART ONE: GENERAL INFORMATION ~ -< ..... CD C ,....", ~ 8 en I r n (General information and instructions for completing this form are contained inform RP-524-Ins) l. Name and telephone no. of owner(s) victor N. ONen Jacqueline OWen 2. Mailing Address of owner(s) 158 Old Post Road Wappingers Falls, NY 12590 Davno. (845 297-9087 Evening no. ( ) 3. Name, address and telephone no. of representative of owner, if representative is filing application. (if applicable, complete Part Four on page 4.) RoDen: R. Butts 75 Washington st., PO Box G, Poughkeepsie, NY 12602 (845) 471-1600 4. Property location 158 Old Post Road Street Address Village (if any) Wappinger Dutchess ~own County Wappinger CSD School District 5. Property identification (see tax. bill or assessment roll) Tax map number or sectionlblockllot 6157-04-649335-00 Type ofproperty: Residence x Farm Vacant land Commercial_ Industrial Other Description: 9 acres, nost1y wooded, with two houses, one avner-occupied, thp nt-hpr va~;:mt-_ Assessed value appearing on the assessment roll: 6. Land $ 350.000 Total $ 500.000 7. Property owner's estimate of current full market value of property (see Part Two on page 2) $412,000 RP-524 (10/02) 2 PART TWO: INFORMATION NECESSARY TO DETERMINE VALUE OF PROPERTY (If additional explanation or documentation is necessary, please attach) Information to support the value of property claimed in Part One, item 7 (complete one or more): 1. _ Purchase price of property: ..... ................................ ............... ............................. ........... $ a. Date of purchase: b. Terms: Cash Contract Other (explain) c. Relationship between seller and purchaser (parent-child, in-laws, siblings, etc.): d. Personal property, if any, included in purchase price (furniture, livestock, etc.; attach list and sales tax receipt): 2. ~ Property has been recently offered for sale (attach copy of listing agreement, if any): When and for how long: For] ast 17 years H ffi d Listed with broker ow 0 ere : Asking price: $ 950,000, all cash 3. ~ Property has been recently appraised (attach copy): When: 9/05 By Whom: Hubbell Realty Service I Purpose of appraisal: Tax Certiorari Appraised value: $ 412,000 4. L Description of any buildings or improvements located on the property, including year of construction and present condition: 2 houses, shed; fair to poor condition. 5. _ Buildings have been recently remodeled, constructed or additional improvements made: Cost $ Date Started: Date Completed: Complainant should submit construction cost details where available. 6. _ Property is income producing (e.g., leased or rented), commercial or industrial property and the complainant is prepared to present detailed information about the property including rental income, operating expenses, sales volume and income statements. 7. ~ Additional supporting documentation (check if attached). Copy of appraisal. RP-524 (10/02) 3 PART THREE: GROUNDS FOR COMPLAINT A. UNEQUAL ASSESSMENT (Complete items 1-4) 1. The assessment is unequal for the following reason: (check a or b) a._ The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll. b.L The assessed value of real property improved by a one, two or three family residence is at a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assessed value of all real property on the assessment roll. 2. The complainant believes this property should be assessed at 32. 2 % of full value based on one or more of the following (check one or more): a.lL The latest State equalization rate for the city, town or village in which the property is located is 35 %. b.lL The latest residential assessment mtio established for the city,town or village in which the residential property is located. Enter latest residential assessment ratio only if property is improved by a one, two or three family residence 32 _ 2 %. c.X- Statement of the assessor or other local official that property has been assessed at 35 %. d._ Other (explain on attached sheet). 3. Value of property from Part one #7... ..................................... ...... ................ ....... ................. ..... $ 412,000 4. Complainant believes the assessment should be reduced to ........................................................ $ 13 2 , 664 B. EXCESSIVE ASSESSMENT (Check one or more) The assessment is excessive for the following reason(s): 1. _ The assessed value exceeds the full value of the property. a. Assessed value of property ................. ........................ .......................................................... $ b. Complainant believes that assessment should be reduced to full value of (Part one #7) . .. .... .. .. ... $ c. Attach list of parcels upon which complainant relies for objection, if applicable. 2. _ The taxable assessed value is excessive because of the denial of all or portion of a partial exemption. a. Specify exemption (e.g., senior citizens, vetemns, school tax relief [STAR]) b. Amount of exemption claimed ...... .................... ....................... ............................................. $ c. Amount granted, if any:... .......... .... ........................................................................................ $ d If application for exemption was filed, attach copy of application to this complaint. 3. _ Improper calculation oftmnsition assessment. (Applicable only in approved assessing unit which has adopted transition assessments.) a. Transition assessment......................... .................................................................................. $ b. Tmnsition assessment claimed .............................................................................................. $ C. UNLAWFUL ASSESSMENT (Check one or more) The assessment is unlawful for the following reason(s): 1. _ Property is wholly exempt. (Specify exemption (e.g., nonprofit organization)) 2. _ Property is entirely outside the boundaries of the city, town, village, school distri;t or special district in which it is designated as being located 3. _ Property has been assessed and entered on the assessment roll by a person or body without the authority to make the entry. 4. _ Property cannot be identified from description or tax map number on the assessment roll. 5. _ Property is special franchise property, the assessment of which exceeds the final assessment thereof as determined by the State Board of Real Property Services. (Attach copy of State Board certificate.) D. MISCLASSIFICATION (Check one) The property is misclassified for the following reason (relevant only in approved assessing unit which establish homestead and non-homestead tax rates): ~ Class designation on the assessment roll: ................... Non-Hompstead LX-- Complainant believes class designation should be.... HnmP~+-p;:l(i 2. X-- The assessed value is improperly allocated between homestead and non-homestead real property. Allocation of assessed value on assessment roll Claimed allocation Homestead ........... $ 0 132,664 Non -Homestead... $ snn, nnn n RP-524 (10/02) 4 PART FOUR: DESIGNATION OF REPRESENTATIVE TO MAKE COMPLAINT I, Victor N. (Men . as complainant (ef eft18lilr tRlilFlil9t) hereby designate Robert R. Butts to act as my representative in any and all proceedings before the board of assessment review of the ~town/villag8le9anty ef Wappinger for purposes of reviewing the assessment of my real property as it appears on the2006 (year) tentative assessment roll of such assessing unit. j )\. . 0_ ,I /) ~. - /q -C) tP _ ~ '" li--- - Date Signature of owner (or officer thereof) Victor N. OVen PART FIVE: CERTIFICATION I certify that all statements made on this application are true and correct to be best of my knowledge and belief, and I understand that the making of any willful fase statement of material fact herein will subject me to the provisions of the Penal Law relevant to the making and filing of false instruments. 5~lq-D(, Date Complainant or representative Assessor Date SPACE BELOW FOR USE OF BOARD OF ASSESSMENT REVIEW Disposition D Unequal assessment DExcessive assessment D Unlawful assessment D Misclassitication D Ratification of stipulated assessmentDNo change in assessment Reason: Vote on Complaint DAll concur D All concur except: D against Dabstain D absent Name D against D abstain D absent Name Tentative assessment Total assessment $ Transition assessment (if any).. $ Exempt amount........................ $ Taxable assessment.................. $ Decision by Board of Assessment Review $ $ $ $ Claimed assessment $ $ $ $ Class designation and allocation of assessed value (if any): Homestead ............................. $ $ Non-homestead ....................... $ $ Date notification mailed to complainant $ $ I I I I I I I I I I I I I I I - III II II R. PETER HUBBELL, JR.. MAl HUBBELL REALTY SERVICES, INC. Real Estate Appraisal and Counseling 320 MAIN STREET. POUGHKEEPSIE, NY 12601 (845) 454-6525 . F,o.X (845) 454-6359 EMAIL: InfoOhubbellrealtyservlces.com APPRAISAL RESTRICTED REPORT - LIMITED APPRAISAL GRANT ACKERLY WENDY NESEL SUBJECT PROPERTY Owen Property 158-164 Old Post Road Town of Wappingers Dutchess County, New York CERTIFIED TO Robert R. Butts Attorney & Counselor at Law 7 5 Washington Street PO Box G Poul!hkeeosie. NY 12602 II . II II . II . . . II I II II I II I I I I Owen v TIO Wappinger . September 23, 2005 page ] This is a Restricted Use Appraisal Report which is intended to comply with the minimum reporting requirements set forth under Standards Rule 2-2(c) of the Uniform Standards of Professional Appraisal Practice for a Restricted Use Appraisal Report. As such, it does not present discussions of the data, reasoning, and analysis that were used in the appraisal process to develop the appraiser's opinion of value. Supporting documentation concerning the data, reasoning and analysis is retained in the appraiser's file. The depth of discussion contained in this report is specific to the needs of the client and for the intended use stated below. CLIENTIINTENDED USER: Robert R. Butts Attorney & Counselor at Law 75 Washington Street PO Box G Poughkeepsie, NY 12602 INTENDED USE: For the sole use of the client to establish the value of properties listed below for appeal of the 2004 and 2005 real estate tax assessments. This report is not intended for any other use. The appraiser is not responsible for unauthorized use of this report. IDENTIFICATION OF REAL ESTATE: Subject Property: Owner: Tax Id. Number: Current use: Improvements: 9.03 acre improved parcel; Town of Wappinger, NY Victor N. & Jacqueline Owen 6157-04-649335 Multiple residences Main house, 1,018 sq.ft. cape; Old style rental house, 2-story with 2,384 sq.ft, and a shed, all in fair to poor condition. INTEREST VALUED: Fee Simple Interest PURPOSE OF THE ASSIGNMENT: To development an opinion as to a range in market value (as defined by agencies that regulate financial institutions in the United States and published by the Appraisal Institute in The Dictionary of Real Estate Appraisal, 4th edition). The resulting value conclusions will be used by Robert R. Butts, attorney for the property owner, in challenging the 2004 and 2005 assessments of the subject properties. EFFECTIVE DATE OF VALUE: January 01,2004 for the 2004 roll. July 01, 2004 for the 2005 roll. DATE OF REPORT: September 16, 2005 . Owen v TIO Wappinger September 23, 2005 page 2 SCOPE OF WORK: In preparing this assignment, the following was conducted: inspected the interior and exterior of the subject on September 16, 2005; gathered and confIrmed information on comparable sales of similar improved properties, in the Town of Wappinger and surrounding townships in Dutchess County; analyzed the information gathered, applying the Sales Comparison Approach to arrive at value indications; REPORT OPTION: This report is a Restricted Use Appraisal Report in accordance with Standards Rule 2-2@) of the Uniform Standards of Professional Appraisal Practice. As such, it presents no discussions of the data, reasoning, and analyses that were used in the appraisal process to develop the appraiser's opinion of value. Supporting documentation concerning the data, reasoning, and analyses is retained in the appraiser's file. HIGHEST AND BEST USE: Per NYS Real Property law the property is valued as "in use", Residential - multiple residences. EXTRAORDINARY ASSUMPTIONS: None HYPOTHETICAL ASSUMPTIONS: None OPINION OF VALUE: 2004 Roll January 1,2004 - $390,000; Equalization rate - 48.00%; Assessed Value - $187,000 2005 Roll July 1, 2005 - $412,000; Equalization rate - 44.34%; Assessed Value - $182,680 INDICA TED EXPOSURE TIME: 6 to 12 months CERTIFICATION: I certify that, to the best of my knowledge and belief: The statements of fact contained in this report are true and correct. The reported analyzes, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, unbiased professional analyzes, opinions, and conclusions. HUBBELL REALTY SERVICES. INC. I I I I' - - I I I I I I I I I I I I I . Owen v T /0 Wappinger September 23, 2005 page 3 I have no present or prospective interest in the property that is the subject of this report, and I have no personal interest or bias with respect to the parties involved. My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation and employment for this appraisal is not contingent upon the reporting of a predetermined, minimum, specific or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, the occurrence of a subsequent even or the approval of a loan. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, which include the Uniform Standards of Professional Appraisal Practice. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. I have made a personal inspection of the property that is the subject of this report. No one provided significant professional assistance to the person signing this report other than Wendy Wallace, Staff Appraiser. As of the date of this report, R. Peters Hubbell, Jr. has completed the continuing education program of the Appraisal Institute. Date: -4v~ ~ ~5 ~~jf~ State Certified General Real Estate Appraiser No. 46..3185 Signature: Attachments HUBBELL REALTY SERVICES. INC. Owen v T 10 Wappinger September 23. 2005 page 4 PHOTOGRAPHS OF MAIN HOUSE HUBBEU REALTY SERVICES. INC. .1 I I I I . . . II . . . . . . . . . . Owen v T/O Wappinger September 23, 2005 page 5 INTERIOR PHOTOGRAPHS OF MAIN HOUSE HUBBEU REALTY SERViCES. iNC. Owen v TIO Wappinger September 23, 2005 page 6 PHOTOGRAPHS OF GUEST HOUSE HUBBELL REALTY SERVICES. INC. I I Owen v T/O Wappinger September 23,2005 page 7 INTERIOR PHOTOGRAPHS OF GUEST HOUSE I - II I I I I I I I I II - II II II - UPSTAIRS APARTMENT KITCHEN LOWER APARTMENT DEN - CEILING DAMAGE LOWER APARTMENT KITCHEN UPPER APARTMENT BDRM - CEILING DAMAGE HUBBELL REALTY SERVICES. INC. ------ - - - .. - - - ~ - - - PROPERTY: OWEN PROPERTY 158 OLD POST ROAD TOWN OF WAPPINGER CLIENT: PROPERTY TYPE: YEAR 2004 - RESIDENTIAL GRID ROBERT R. BUTTS. ATTORNEY MULTIPLE RESIDENCES ITEM SUBJECT SALE 1 SALE 2 SALE 3 JANUARY 1, 2004 JANUARY 2004 FEBRUARY 2004 DECEMBER 2004 $380.000 $440,000 $332,500 158 OLD POST ROAD 43 MAURERBROOK DRIVE 361 ALL ANGELS HILL RD DUGAN LANE TOWN OF WAPPINGER FISHKILL WAPPINGER WAPPINGER 9.03 6.28 8.01 1.3 AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE HD R40 R40 PRI W & S MUN WATER & SEPTIC PRI W & S LEVEL TO ROLLING ROLLING TO SLOPING LEVEL TO ROLLING ROLLING AVERAGE AVERAGE AVERAGE AVERAGE 2 HOUSES HOUSE. 2 CAR GAR HOUSE, 2 RESIDENCES FAIR TO POOR AVERAGE AVERAGE AVERAGE NONE NOTED DRAINAGE EASEMENT NONE NOTED NONE NOTED $380.000 $440.000 $332,500 ADJUSTMENTS $380,000 $435,600 $297,700 0% 0% 0% 0% 0% -10% 0% 0% 0% 0% 0% 0% 10% 0% 0% 0% 0% 0% 15% 15% 0% -5% -5% -5% NET ADJ. 20% 10% -15% $456,000 $479,160 $253,045 33.00% 33.00% 34.00% 100.00% $150,480 $158,123 $86,035 FINAL VALUE $390,000 DATE: PRICE; LOCATION: LAND SIZE acres: LAND QUALITY ACCESS ZONING: UTILITIES: TOPO VIEWS IMPROVEMENTS QUALITY LAND LIMITATIONS SALE PRICE MRKT. CONDo LOCATION LAND SIZE ZONING LAND QUALITY LAND LIMITATIONS VIEWS IMPROVEMENTS QUALITY INDICATED VALUE WEIGHTING - - ~ r-....... .'.'..'... PROPERTY: OWEN PROPERTY 158 OLD POST ROAD TOWN OF WAPPINGER YEAR 2005 - RESIDENTIAL GRID CLIENT: ROBERT R. BUTTS, ATTORNEY PROPERTY TYPE: MULTIPLE RESIDENCES ITEM SUBJECT SALE 1 SALE 2 SALE 3 SALE 4 DATE: JULY 1. 2004 APRIL 2004 MAY 2004 AUGUST 2004 APRIL 2004 PRICE; $490,000 $376,000 $550,000 $385,000 LOCATION: 15B OLD POST ROAD 116 DUSTY TRAIL 45 MIDDLEBUSH ROAD 9 OLD ROUTE 9 322 OLD HOPEWELL ROAD TOWN OF WAPPINGER WAPPINGER WAPPINGER WAPPINGER WAPPINGER LAND SIZE acres: 9.03 1B.n 1.2 1.1 4.1 LAND QUALITY AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE ACCESS AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE ZONING: HD R80 R20 HB1A UTILITIES: PRI W & S PRI W & S PRI W & S PRI W & S MUN WATER & SEPTIC .. TOPO LEVEL TO ROLLING ROLLING TO SLOPING LEVEL TO ROLLING LEVEL TO ROLLING LEVEL TO ROLLING VIEWS AVERAGE AVERAGE AVERAGE AVERAGE AVERAGE 2 RESIDENCES. SHED 2 RESIDENCES, BARN, 2 RESIDENCES, 3 CAR 7 RENTALS, 1 CAR GAR RESIDENCE & COTTAGE, IMPROVEMENTS SHED ATTACHED GAR SHED QUALITY FAIR TO POOR AVERAGE AVERAGE AVERAGE AVERAGE LAND LIMITATIONS NONE NOTED NONE NOTED NONE NOTED NONE NOTED NONE NOTED SALE PRICE $490,000 $376,000 $550,000 $385,000 ADJUSTMENTS MRKT. CONDo $504,847 $383.558 $544,500 $396,666 LOCATION 0% 0% 0% 0% LAND SIZE 10% -10% -10% -5% ZONING 0% 0% 0% 0% LAND QUALITY 0% 0% 0% 0% LAND LIMITATIONS 0% 0% 0% 0% VIEWS 0% 0% O"k 0% IMPROVEMENTS 0% 0% -5% 0% QUALITY -5% -5% -5% -5% NET ADJ. 5% -15% -20% -10% INDICATED VALUE $530,090 $326,024 $435,600 $356,999 WEIGHTING 25.00% 25.00% 25.00% 25.00"k 100.00% $132,522 $81,506 $108,900 $89,250 ~ FINAL VALUE $412,000 j J , Ii , - . . . I I II II . . - f ~ ., Sales Photographs for 2005 Driveway to house Sale #1-116 Dusty Trail View from house Sale #2 - 45 Middlebush Rd , l l- I: I * .. II ,L Sale #3 for year 2005 - 7 buildings ~ ~ ~ t l' I , , I I I I I . *' .. Sale #4 - 322 Old Hopewell Road, Wappingers t :, :t - I I I I , ( .. '" Sales Photographs for 2004 Sale #1 - 43 Maurerbrook Dr., Fishkill Sale #2 - 361 All Angels Hill Rd. Wappinger Sale #3 - 13 Dugan Lane, Wappinger I } ) } J I J J I I I I I - ( "" . , ..... HUBBELL REALTY SERVICES, INC. Real Estate Appraisal and Counseling 320 MAIN STREET. POUGHKEEPSIE, NY 12601 (845) 454-6525. FAX (845) 454-6359 R. PETERS HUBBELL, JR., MAl QUALIFICATIONS OF R. PETERS HUBBELL, JR. PROFESSIONAL DESIGNATIONS MAl - Member Appraisal Institute, #9808 January 1993; Past President of Mid-Hudson Chapter CERTIFICATIONS, LICENSES and PROFESSIONAL MEMBERSHIPS New York State Certified General Real Estate Appraiser No. 46-3185 Qualified General Real Estate Appraiser for NYS Department of Transportation American Society of Farm Managers and Rural Appraisers, Candidate Member New York State Society of Real Estate Appraisers GENERAL EDUCATION CORNELL UNIVERSITY - Ithaca, New York - B.S. Agricultural Economics PROFESSIONAL EDUCATION Appraisal Institute: Standards of Professional Practice, Part B and C; Advanced Income Capitalization; Litigation Valuation Overview; Seminars:"Discounted Cash Flow Analysis,"; "Understanding limited Appraisals-General"; "Special-Purpose Properties"; "New Industrial Valuation"; "Litigation Valuation Overview"; "Eminent Domain and Condemnation Appraising" Society of Real Estate Appraisers: Applied Residential Property Valuation; Principles of Income Property Appraising; Applied Income Property Valuation; Standards of Professional Practice. Part A,; Seminars: "Uniform Commercial and Industrial Appraisal Report" Marist College: Clean Water Act; Real Estate Salesperson Course INSTRUCTOR Marist CoJIege and Dutchess Community CoJIege, School of Adult Education: Real Estate Appraisal Module SEMINAR PRESENTATIONS "Preserving the Family Farm and Your Equity," Dutchess County Cooperative Extension; "Conserving Our Tax Base," DutchesslUlster Assessors Assoc.; "Basic Commercial Valuation Techniques," New York State Assessors' Assoc. PROFESSIONAL EXPERIENCE Since 1987, engaged exclusively in the appraisal of real estate. Assignments include apartment buildings, retail stores, shopping centers, office buildings, vacant land, farms, agribusiness properties, industrial buildings, single family residences, estates, purchase of development rights, conservation easements, lease fee interest, condemnation, tax certiorari, feasibility and market studies. LmGATION Qualified in United States District Court, New York State Superior Court, Supreme Court, Court of Oaims