John Davis Trustee and Headle Management Corp
,
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SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
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JOHN DAVIS TRUSTEE and
HEADLEE MANAGEMENT CORP.,
Petitioners,
-against-
NOTICE OF APPLICATION
TO
REVIEW TAX ASSESSMENT
BOARD OF ASSESSORS FOR THE TOWN OF
WAPPINGER and TOWN OF WAPPINGER,
INDEX NO. 54571 oct
DATE FILED: 1<}Oloq
Respondents.
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PLEASE TAKE NOTICE that, upon the petition of JOHN DAVIS TRUSTEE and
HEADLEE MANAGEMENT CORP., verified the 16th day of July, 2009 a copy of which is
annexed, an application will be made at a Special Term of the Supreme Court, to be held in and for
the County of Dutchess, at the Courthouse in Poughkeepsie, New York on the 25th of September,
2009 at 9:30 a.m. o'clock in the forenoon of that day or as soon thereafter as counsel can be heard
or at such other place and time as the LAS. Judge shall direct for a review under Article 7 of the
Real Property Tax Law, of the Assessment at $1,518,750 for the year 2009-10 upon certain real
property of Petitioners more fully set forth and described in said petition, and for such other and
By:
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RECEIVED
JUL 2 4 2009
TOWN CLERk-
T , '"
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
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JOHN DAVIS TRUSTEE and
HEADLEE MANAGEMENT CORP.,
Petitioners,
-against -
PETITION
INDEX NO. 5Lf Sf"j-c'A
BOARD OF ASSESSORS FOR THE TOWN OF
WAPPINGER and TOWN OF WAPPINGER,
Respondents.
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The Petitioners, JOHN DAVIS TRUSTEE and HEADLEE MANAGEMENT CORP,
respectfully shows to this Court, upon information and belief:
1. Petitioners are, and at all times hereinafter mentioned were, the owner or tenant
authorized to bring the proceeding concerning real property situated at Town of Wappinger,
Dutchess County, New York, and described on the assessment roll as
Tax Map No. 6157-02-600971-0000
Assessed valuation - $1,518,750
2. Respondent was, and is, authorized to assess real property and reVIew said
assessment in the Town of Wappinger for the purpose of taxation.
3. On or before May 1, 2009 respondent prepared and completed a general assessment
roll for said Town of Wappinger in the County of Dutchess, for the year 2009-10 taxes, and
made a copy thereof and left it with the Town Clerk of the Town of Wappinger, where it might
be seen and examined by any person until the 26th day of May, 2009 and respondent thereupon
posted publicly in said tax district a notice to that effect, and further stating that on said 26th day
of May, 2009 respondent would meet at a time and place specified in said notice to review said
assessments.
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4. Petitioners' real property was assessed and described on said assessment roll for the
year 2009-10 for 2009-10 taxes as stated above.
5. At the time and place specified in said notice of the meeting for respondents to
review said assessments, Petitioners appeared specifically for the purpose of objecting to the
assessment on said real property, and then and there in due form protested in relation to such
assessment of Petitioners' real property aforedescribed, and duly filed with respondent a duly
verified statement specifying the respects in which said assessment complained of was
incorrect, and such statement was duly received by respondent and filed.
6. A copy of the protest so served upon respondent is annexed hereto, and in and by said
protest, Petitioners objected to the legality, validity, justice, correctness, and fairness of said
assessment.
7. Respondent made no change in the assessed value listed above and included said
figure in the completed roll.
8. Said assessment is illegal on the following grounds set forth on the statement
attached to the complaint or protest submitted to the Board of Assessment Review annexed
hereto and referred to herein as if set forth in full.
9. Said assessment is erroneous, illegal and unjust by reason of overvaluation in that the
property of Petitioners have been assessed upon the assessment roll at the sum of $1,518,750,
which is more than the fair market value of said property and that the amount of said
overvaluation is the sum of$I,068,750.
10. Said assessment is unequal in that said assessment of the property of Petitioners has
been made at a higher proportionate valuation than the assessments of other property within said
tax district and assessed upon said assessment roll, in that, while the property of Petitioners is
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assessed at over 100 percent of its full market value, the property of other owners in said tax
district and assessed upon said assessment roll is not at so high a percentage of its full market
value, the average assessment of the property within said tax district other than the property of
Petitioners being at the rate of less than 100 percent of the full market value thereof, and not at
the full market value as required by law.
11. Respondent thereafter made its final determination on all applications including that
of Petitioners; verified and certified its said determination on all applications for review of
assessments; and on or about the 1 st day of July, 2009 duly made and filed in the office of the
Town Clerk of the Town of Wappinger, a correct and complete assessment roll.
12. Respondent duly gave the notice required by law by posting and publishing notice
of the completion and filing of the said assessment roll.
13. Petitioners are assessed on said assessment roll for the said property at the
valuations finally fixed and determined by respondent as above stated.
14. Petitioners are and will be aggrieved and injured by the aforesaid overvaluation and
illegal and unequal assessment as it will, by reason of the premises, be compelled to pay a much
larger portion of the taxes of said tax district based on said assessment roll than is its fair and
equal share or proportion thereof.
15. Thirty days have not elapsed since the final completion and filing of the assessment
roll.
WHEREFORE, Petitioners respectfully prays:
1. That said assessment roll be reviewed and corrected and that said assessment of
Petitioners' real property be stricken from the roll, or be reduced to a proper amount and
properly equalized with the assessments of other real property on the same roll;
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2. That this court take evidence or cause same to be taken to enable Petitioners to show
the illegality, overvaluation, inequality, and error of said assessment of said real property of
Petitioners;
3. That this court grant such other and further relief as may be just as the nature of the
By:
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ATTORNEY'S VERIFICA nON
STATE OF NEW YORK)
COUNTY OF ORANGE)
: SS.:
I, the undersigned, am an attorney admitted to practice in the Courts of New York State,
and say that:
I am a partner in the law firm of Jacobowitz and Gubits, LLP, the attorneys of record for
petitioner. I have read the annexed Notice of Application to Review Tax Assessment and
Petition, know the contents thereof and the same are true to my knowledge, except those matters
therein which are stated to be alleged on information and belief, and as to those matters I believe
them to be true. My belief, as to those matters therein not stated upon knowledge, is based upon
the following:
Books and records of petitioner.
The reason I make this affirmation instead of petitioner is I have written authorization
from petitioner to do so pursuant to the Real Property Tax Law.
I affirm that the foregoing statements are true under penalties of peIjury.
DA TED:
Walden, New York
July 16, 2009.
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NYS BOARD OF REAL PROPERTY SERVICES
RP-S24(l0/02)
COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 2009
BEFORE THE BOARD OF ASSESSMENT REVIEW FOR Town of Wappinger
(City, town village or county)
PART ONE: GENERAL INFORMATION
(General information and instructions for completing this form are contained in form RP-524-Ins)
1. Name and telephone no. of owner( s)
John Davis Trustee
Headlee Management Corp.
2. Mailing Address of owner(s)
1450 Route 300
Newburgh. New York 12550
Dayno ( )
Evening no ( )
3. N arne, address and telephone no. of representative of owner, if representative is filing application.
(if applicable, complete Part Four on page 4.)
Jacobowitz and Gubits, LLP 158 Orange Ave., P.O. Box 367, Walden NY 12586 (845) 778-2121
4. Property location
1491 Route 9
Street Address
Wappinger
City/Town
Village (if any)
Dutchess
County
Wappingers
School District
5. Property identification (see tax bill or assessment roll)
Tax map number or sectionJblockllot
6157 -02-600971-0000
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Farm
Industrial
Vacant land
Other
Type of property:
Residence
Commercial
Description:
F::Ic:t Fnnn
Assessed value appearing on the assessment roll:
6. Land $ 225.000
Total$ 1.518,750
7. Propeliy owner's estimate of current full market value of property (see Part Two on page 2) $ 450,000
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PART TWO: INFORMATION NECESSARY TO DETER1\1INE VALUE OF PROPERTY
(If additional explanation or documentation is necessary, pleas 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:
How offered:
Asking price: $
3. _ Property has been recently appraised (attach copy): When: - By Whom:
purpose of appraisal:
Appraised value: $
4. _ Deseripti on of any bui ldings or improvements loeated on the pro peliy, including year of construction and
present 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).
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R?-524(J 0102)
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PART THREE: GROUNDS FOR C01VIPlAINT
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._ 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 residetnial property on the assessment roll or at higher percentage of full
(market) value than the assessed value of all real proeprty on the assessment roll.
2. The complainant believes this property should be assessed at _% of full value based on one or more of the following
(check one or more):
a._ The latest State equalization rate for the city, town or village in which the property is located is _%.
b._ The latest residential assessment ratio 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_
%.
c._ Statement of the assessor or other local official that property has been assessed at
d._ Other (explain on attached sheet).
3. Value of property from Part one #7 ............................................ $ 450,000
4. Complainant believes the assessment should be reduce . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . $ 450,000
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 ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1.518,7 50
b. Complainant believes that assessment should be reduced to full value of (Part one #7) ........ $ 450,000
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, veterans, school tax relief [ST ARJ
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 of transition assessment. (Applicable only in approved assessing unit which has adopted transition
assessments.)
a. Transition assessment ................................................................ $
b. Transition 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 district 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).
SEE STATEMENT A TT ACHED
D. MIS CLASSIFICATION (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: ........................
1._ Complainant believes class designation should be ................
%.
2._ The assessed value is improperly allocated between homestead and non-homestead real property.
Allocation of assessed value on assessment roll
Homestead ..............$
Non-Homeadstead. ...$
RP-524(10/02)
Claimed allocation
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PART H'om~; D'ESIGNATJ!ON OF REPRF,,~;iENTAnVE TO lV.tJ,JCE cnl'<fPLu)"rT
I, Thomas N. Thurber, CEO , as complainant (or offic'~r thereof)
hereby designate Jacobowitz and Gubits. LLP to act as my representative in any
and all proceedings before the board of assessment review of the city/town/village/county of Waopinger
_for purposes of reviewing the assessment of my real property as it appears on the 2009-10 (year) tentative
assessment roll of such assessing unit.
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Date
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Signature of owner (or officer thereof)
SEE AUTHORIZATION ATTACHED
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 false statement of material fact herein will subject me to the provisions of the
Penal Law relevant to the making and filing of false instruments.
,~/ ;)6 I ()~-/I
Date
Jignature of own.
PART SIX: STIPULATION
The complainant (or complainant's representative) and assessor (or assessor designated by a majority of the board of
assessors) whose signatures appear below stipulate that the following assessed value is to be applied to the above described
property on the _(year) assessment roll: Land $ Total $
(Check box if stipulation approves exemption indicated in Part Three, section B.2. or c.1.)
Complainant or representative
Assessor
Date
SPACE BELOW FOR USE OF BOARD OF ASSESSMENT REVIEW
o Unequal assessment
o Unlawful assessment
o Ratification of stipulated assessment
o Excessive assessment
o Misclassification
ON 0 change in assessment
Reason:
Vote on Complaint
o All concur
o All concur except:
o against
o abstain
o absent
Name
o against
o abstain
o absent
Name
Tentative assessment Claimed assessment
Decision by
Board of Assessment Review
Total assessment $
Transition assessment (if any).... $
Exempt amount ................ $
Taxable assessment ............. $
$
$
$
$
$
$
$
$
Class designation and allocation of assessed value (if any):
Homestead .. . . . . . . . . . . . . . . . . . . $
Non-homestead ................ $
Date notification mailed to complainant
$
$
$
$
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STATEMENT IN SUPPORT OF
COMPLAINT AND GRIEVANCE
The proposed assessment is illegal because of the following reasons:
Illegal delegation of the assessing function to persons other than the assessor! property
personnel in the office of the assessor. Improper gathering of data for reappraising the real estate
for the purpose of establishing a new assessment roll. Improper method of selecting comparable
sales. Improper methods used to arrive at assessed values for the purpose of establishing the
assessment roll.
The proposed assessment is an overvaluation because the assessment is based on the
value ofreal property prior to January 1 st of the year in question, but subsequent to said date,
there have been substantial changes in the zoning laws and/or lengthy illegal moratoriums
preventing use of property. The valuation must relate to usability. An assessment based on what
the land can actually be used for tax status day is the amount for which the assessment should
be.
The proposed assessment is invalid by virtue of the fact that the combination of lengthy
moratoriums, restrictions against land use, substantial changes in zoning, inordinate and
unjustified delays in granting approvals for the use of property, render tax assessments
confiscatory, result in the taking of property without just compensation, a denial of due process
oflaw and a violation of the civil and property rights of the owner.
The assessment roll is only a compilation of properties and amounts without cohesive
standards of value uniformly and equally applied.
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No consideration has been given to market conditions as of tax status date and in effect
the roll stands as of tax status date the same as determined to be valuations for the prior years.
The standards of assessment are contrary to those provided by law, those recommended
by the NYS Board of Equalization and Assessment and those professed to be used by the
assessor.
The equalization rate established has not been used.
The premises have not be assessed at full value as required by law.
The premises have not be assessed fairly and equally with respect to other properties.
The equalization rate concept used is contrary to the requirement to assess at full value.
The assessment has not been determined by actual mental and physical processes
concerning this property. The determinations of fact and opinion establishing value are not
substantiated. The assessment exceeds the cost of construction.
Improper comparables were employed.
Inadequate sample of comparables was employed.
No comparables were employed.
The classification ofthis property was improperly determined with a resulting level of
value incorrectly applied.
The real property tax assessment tax levy and collection system is discriminatory,
unequal, unfair and illegal in that it is not unifonnly applied and the classifications between
exempt, partially exempt and non-exempt are unreasonable.
The real property tax systems is unconstitutional in that it violates the due process and
equal protection of the law provisions of both the New York State and United States
Constitution.
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AUTHORIZATION
THE UNDERSIGNED, being the owner(s) of certain real property located in the
Town of Wappinger, County of Dutchess and
being more specifically identified as:
Tax Map No.:6157-02-600971-0000
on the assessment roll thereof for the year 2009 - 2010, hereby authorizes
JACOBOWITZ AND GUBITS, LLP to act as agent for the undersigned with respect to:
1. Making a statement complaining of the assessment of said property and filing said
complaint with Assessor or the Board of Assessment Review pursuant to Section 512 et al of the
Real Property Tax Law; and
2. Verifying and filing a Petition pursuant to Section 706 et aI of the Real Property Tax
Law for the review and reduction of said tax assessment
Dated: May _25 -,2009
JOHN DAVIS TRUSTEE
HEADLEE MGMT CORP. AS TENANT
By:
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Thomas N. Thurber, CEO
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