AVR Wappingers LLC
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
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In the Matter of
OC# 0006-0024
AVR WAPPINGERS LLC
PETITION
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THE BOARD OF ASSESSORS AND/OR THE
ASSESSOR OF THE Town of Wappinqer
AND THE BOARD OF ASSESSMENT REVIEW,
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Respondents, :
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The petitioner above-named by his attorney, Certilman Balin Adler & Hyman, LLP
respectfully alleges as follows:
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 2010 (2009/10),
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
Town Wappinger
Vi 11 age
S.D.
Dist.
Sec.
Blk.
Lot
COLUMN II
COLUMN III
COLUMN IV
COLUMN V
Original
Valuation
Claimed
Valuation
Confirmed
Valuation
Extent Unequal
and/or Excessive
6157
04
720225-0000
Land $
Total $
206,000
206,000
$ 51. 500
$ 51. 500
*
*
$ 154.500
$ 154.500
Dist.
Sec.
Blk.
Lot
Dist.
Sec.
Blk.
Lot
6157
04
743178-0000
Land $
Total $
653,400
653.400
$
$
163.350
163.350
*
*
$
$
490.050
490.050
Land $
Total $
$
$
*
*
$
$
Dist.
Sec.
Blk.
Lot
Land $
Total $
$
$
*
*
$
$
*Same as Column II except as otherwise indicated
3. Petitioner duly made and filed with respondents a written application and statement under oath, to have said assessed
valuation, transition assessment and exemption, if applicable, of said real property corrected and revised, specifying 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 above. The application and statement are hereby referred
to and made part hereof as though fully set forth herein.
4. Upon information and belief, a final decision and determination 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 IV Paragraph 2 above.
5. Thirty days have not elapsed since the filing of the certified copy of the completed and verified assessment roll with notice
thereof, or law day, whichever is later, as permitted by RP.T.L. Sec. 702.
6. The assessment of petitioner's property is erroneous upon the following grounds: (a) Excessive, as fully defined in RP .T.L.
Sec. 522, (to the extent set forth in Column V Paragraph 2 above); (b) Misclassification, the class designation is incorrect, as
fully defined in RP.T.L. Sec. 522; @) Uneaual, as fully defined in RP.T.L. Sec. 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 the same class on the assessment roll and/or 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 of the real property (or where applicable, in the same class on the same roll) in the assessing jurisdiction
and each and every parcel thereof; and (d) Unlawful, in that this property and all real property in the assessing unit is not
assessed at a uniform percentage of value and that it is based upon an assessment practice of selective or spot reassessment
that has been declared illegal and unconstitutional by the Courts of the State of New York, as defined in RP.T.L., and is
unlawful as more fully defined in its entirety in RP.T.L. Sec. 522.
6a. Each claim as setforth in Paragraph 6 above is defined in RP.T.L. Sec. 522 and is incorporated herein as if fully setforth.
7. 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.
8. Petitioner is aggrieved and injured by said unequal, excessive, illegal, unlawful and/or misclassified assessment (as defined
in RP.T.L. Sec. 522), and will be required to pay a greater amount and proportion of taxes than petitioner would be required
to pay if the assessment had been equal and not excessive, illegal, unlawful, misclassified and erroneous.
9. No provision is made by law for an appeal or other relief from the final determination of the respondents except by a review
by petition to the Supreme Court. No previous application for the 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 the petitioners" as the
context requires. As used herein the singular shall include the plural and the plural shall include the singular as the context
requires.
11. Petitioner protests payment of said taxes based upon the within claims and upon the grounds that the tax rates are
calculated incorrectly.
12. Petitioners are persons asserting grounds for review which present common questions of law or fact within the meaning
of RP.T.L. Sec. 706(2).
13. RP.T.L. 581-A requires Assessors to determine the assessment of subsidized housing by the income approach using
actual net operating income.
WHEREFORE, 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 the Court take evidence to enable petitioner to show the unequal, excessive,
unlawful, illegal, misclassified and erroneous assessment of the real property to the end that the assessment may by reduced
to the value thereof for land and improvements, and to a valuation proportionate to the assessments of other real property,
and/or other property in the same class, assessed on the same rolls for the same year, so that equality of assessments will
result, and may be properly classified, and for such other and further relief as the Court may deem proper, together with the
costs and disbursements of this proceeding.
iManage: 1824804.1
'It
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
-------------------------------------------------X
In the Matter of
OC# 0006-0024
NOTICE AND PETITION
AVR WAPPINGERS LLC
Index No.
Petitioner.
-against-
THE BOARD OF ASSESSORS AND/OR THE
ASSESSOR OF THE Town of Wappinqer
AND THE BOARD OF ASSESSMENT REVIEW.
Respondents. :
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Certilman Balin Adler & Hyman. LLP
90 Merrick Avenue
East Meadow. NY 11554
516 296-7000
STATE OF NEW YORK. COUNTY OF DUTCHESS) 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 allegations (except those as to matters of
public record) of said petition are within my personal knowledge.
// '
-r~d2~
MISEL VIDAS
Sworn to before me this day:
July 1. 2009 //
/ /1//
/
B ARA ROSENBLATT
Notary lic State of New York
No. 4719260. Suffolk County
Term Expires September 30. 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 28. 2009 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 1. 2009
Certilman Balin Adler & Hyman, LLP
90 Merrick Avenue
East Meadow. NY 11554
516 296-7000
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:
CERTILMAN BALIN ADLER & HYMAN, LLP
COUNTY:
Dutchess
TOWN:
Wappinger
CITY: (if applicable)
VILLAGE: (if applicable)
DESCRIPTION:
S.D.
Section: 6157 Block: 04 Lot: 720225-0000
S.D.
Section: 6157 Block: 04 Lot: 743178-0000
AVR WAPPINGERS LLC
(Name of,Petitioner~
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By: ~ l/~ ,~
(Sign ture)
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(PIe se Print Signature Above)
.1 ~h J:
j-":"A I !{L./lltL:( - it/,ilt-flit''?
Title (i.e., owner, Partner or Officer)
.,.,1
Our File No. 0006-0024
05T
MARDELll