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Amico Chelsea Ridge LLC Leonard Klein Arthur L. Gellert Stephen E. Ehlers John A. Geoghegan lillian S. Weigert James M. Fedorchak Scott L. Volkman David R. Wise' Roderick J. Macleod Bevin S. Harrington Kelly L. Traver' Daniel H. Stock Pamela B. Richardson" laura E. Vincenzi .. Gellert & Klein, P.e. ~ Attorneys at Law 75 Washington Street. Poughkeepsie, NY 12601 (845) 454-3250 (845) 454-4652 fax Counsel S. Nina Gellert Raina E. Maissel ~ Senator Stephen M. Saland Robert C Vincent, Jr. Westchester office 3010 Westchester Avenue Suite 302 Purchase, NY 10577 (914) 249-0100 (914) 249-0111 fax Joseph H. Gellert (1907-1989) 'Also Admitted in CT "Also Admitted in NJ ~Also Admitted in England www.gklaw.us HECEIVELJ !\UG I 2 2009 August 5, 2009 T own Board Town of Wappinger 20 Middlebush Road Wappingers Falls, NY 12590 Re: -r,"",^,,,.! CU::P'.... Aimco Chelsea Ridge, LLC. vs. Town of Wappinger Our File No.: 27036.0629 Dear Supervisor Colsey and Town Board Members: I write to you with respect to the above-referenced tax certiorari proceeding. I am submitting to you herewith a settlement which was reached by myself and the Assessor, which needs to be finalized. There are nine (9) tax parcels comprising the Chelsea Ridge Apartment Complex on Route 9D. These proceedings go back to 2005 and call for reductions in the years 2007 through 2009. There are no reductions in 2005 and 2006. The revised assessments reflect a cumulative fair market value $60,790,700 for 2007,2008 and 2009. The equalization rate for the three (3) settlement years is 100%. Therefore, the settlement reflects fair market value for those years. For 2005 and 2006 the equalization rate was 39.5% and 39.0% respectively. The assessed value for those years which remained unchanged reflect fair market value of$46,532,000 and $47,130,000. Your favorable consideration would be appreciated at the August 10,2009 Town Board meeting. I enclose herewith a Resolution for you to accomplish that. The Court ordered appraisal exchange date is September 28,2009. The trial is scheduled to take place on November 4,2009. Please note that refunds will be payable without interest ifpaid within 90 days. The Assessor will provide a refund analysis for your consideration. SL V !br Enc. cc: Christian Harkins, Assessor Loretta Brunello, Deputy Assessor Chris Masterson, Town Clerk ~ F:\USER\clients\W\Wappinger - Town\Tax Certs\Aimco Chelsea Ridge\ltr to T8 w resolution.wpd TOWN OF WAPPINGER TOWN BOARD RESOLUTION WHEREAS, there is now pending in the Dutchess County Supreme Court tax certiorari proceeding commenced in 2005,2006,2007,2008 and 2009 by Aimco Chelsea Ridge, LLC., regarding Grid Nos. 6056-01-373534; 6056-01-468615; 6056-02-506726; 6056-02-540718; 6056-02-558539; 6056-02-590514; 6056-02-590610; 6056-02-621570; and 6056-02-635539, seeking a reduction in the 2005 through 2009 tax assessment for those respective tax rolls; and WHEREAS, the Town Assessor and Special Counsel recommend a settlement on this tax review proceeding; now, therefore be it RESOLVED, that the Town Board of the Town of Wappinger hereby approves a settlement on behalf of the Town of Wappinger of the tax review proceeding for the years 2005 through 2009, as it pertains to Grid Nos. 6056-01-373534; 6056-01-468615; 6056-02-506726; 6056-02-540718; 6056-02-558539; 6056-02-590514; 6056-02-590610; 6056-02-621570 and 6056-02-635539, as follows: Tax Year Original Total Revised Total Reduction Assessment Assessment 2005 18,380,000 18,380,000 -0- 2006 18,380,000 18,380,000 -0- 2007 70,159,700 60,790,700 9,369,000 2008 70,126,500 60,790,700 9,335,800 2009 70,126,500 60,790,700 9,335,800 :and be it further RESOLVED, that the allocation of the assessment reduction shall be as more particularlydescribed as follows: TAX TAX MAP NO. ORIGINAL REDUCTION FINAL A.V. YEAR A.V. 2007/08 135689-6056-01-373534-0000 $24,000,000 $3,242,000 $20,758,000 2007/08 135689-6056-01-468615-0000 $28,000,000 $3,782,000 $24,218,000 2007/08 135689-6056-02-506726-0000 $ 150,500 $ -0- $ 150,500 2007/08 135689-6056-02-540718-0000 $ 63,800 $ -0- $, 63,800 2007/08 135689-6056-02-558539-0000 $ 369,000 $ 50,000 $ 319,000 2007/08 135689-6056-02-590514-0000 $14,000,000 $1,890,000 $12,110,000 2007/08 135689-6056-02-590610-0000 $ 475,400 $ -0- $ 475,400 2007/08 135689-6056-02-621570-0000 $ 101,000 $ -0- $ 101,000 2007/08 135689-6056-02-635539-0000 $ 3,000,000 $ 405,000 $ 2,595,000 2007/08 TOTAL: $70,159,700 $9,369,000 $60,790,700 TAX TAX MAP NO. ORIGINAL REDUCTION FINAL A.V. YEAR A.V. 2008/09 135689-6056-01-373534-0000 $24,000,000 $3,235,000 $20,765,000 2008/09 135689-6056-01-468615-0000 $28,000,000 $3,775,000 $24,225,000 2008/09 135689-6056-02-506726-0000 $ 150,500 $ -0- $ 150,500 2008/09 135689-6056-02-540718-0000 $ 63,800 $ -0- $ 63,800 2008/09 135689-6056-02-558539-0000 $ 335,800 $ 43,800 $ 292,000 2008/09 135689-6056-02 -590514-0000 $14,000,000 $1,880,000 $12,120,000 2008/09 135689-6056-02-590610-0000 $ 475,400 $ -0- $ 475,400 2008/09 135689-6056-02-621570-0000 $ 101,000 $ -0- $ 101,000 2008/09 135689-6056-02-635539-0000 $ 3,000,000 $ 402,000 $ 2,598,000 2008/09 TOTAL: $70,126,500 $9,335,800 $60,790,700 TAX TAX MAP NO. ORIGINAL REDUCTION FINAL A.V. YEAR A.V. 2009/10 135689-6056-01-373534-0000 $24,000,000 $3,235,000 $20,765,000 2009/10 135689-6056-01-468615-0000 $28,000,000 $3,775,000 $24,225,000 2009/10 135689-6056-02-506726-0000 $ 150,500 $ -0- $ 150,500 2009/10 135689-6056-02-540718-0000 $ 63,800 $ -0- $ 63,800 2009/10 135689-6056-02-558539-0000 $ 335,800 $ 43,800 $ 292,000 2009/10 135689-6056-02-590514-0000 $14,000,000 $1,880,000 $12,120,000 2009/10 135689-6056-02-590610-0000 $ 475,400 $ -0- $ 475,400 2009/10 135689-6056-02-621570-0000 $ 101,000 $ -0- $ 101,000 2009/10 135689-6056-02-635539-0000 $ 3,000,000 $ 402,000 $ 2,598,000 2009/10 TOT AL: $70,126,500 $9,335,800 $60,790,700 :and be it further RESOLVED, that the Town Supervisor, Town Assessor and Gellert & Klein, P.C. Special Counsel to the Town of Wappinger are hereby authorized to take all action necessary and appropriate to effectuate the terms of this resolution. August 10,2009