Nature Preserve, LLC (2)
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
-------------------------------------------------------------------)(
RECEIVEu
AUG 0 4 2009
"""'NN CLFP'
In the Matter of the Application of
NA TURE PRESERVE, LLC (Old Hopewell Road),
Petitioner,
NOTICE OF PETITION
Index No.: c..) 00 ? ~(J a--
Date Purchased:
7/;;9/09
- against -
TOWN OF WAPPINGER, a Municipal
Corporation, its ASSESSOR and its
BOARD OF ASSESSMENT REVIEW,
Assigned Justice:
Respondents.
lS.C.
F or Review of the Assessment of Certain Real
Property under Article 7 of the Real Property
Tax Law.
-------------------------------------------------------------------)(
PLEASE TAKE NOTICE, that upon the annexed petition, application will be made at
Special Term, Part IV of the Supreme Court of the State of New York, to be held in and for the
County of Dutchess at the Courthouse located at 10 Market Street, Poughkeepsie, New York
on the 18th day of September, 2009, at 9:30 a.m. in the forenoon of that day, or as soon
thereafter as counsel can be heard for review under Article 7 of the Real Property Tax Law of
the State of New York of the assessment upon petitioner's real property described in the
petition, appearing upon the assessment roll for the tax year of 2009/20 1 0, and for such other
and further relief as the Court deems just and proper.
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEWYORK 12601 . 1845) 454-1110
Dated: July S; ,2009
CORBALL Y GARTLAND and RAPPLEYEA LLP
BY:
~~
pJ~REN E. HA ROM, ESQ.
Attorneys for Petitioner
Office and P.O. Address
35 Market Street
Poughkeepsie, New York 12601
Telephone: (845) 454-1110
TO: TOWN CLERK, TOWN OF WAPPINGER
20 Middlebush Road
Wappingers Falls, NY 12590
SUPERINTENDENT OF SCHOOLS OF THE
W APPINGERS CENTRAL SCHOOL DISTRICT
167 Myers Comers Road, Suite 200
Wappingers Falls, NY 12590
DUTCHESS COUNTY COMMISSIONER OF FINANCE
22 Market Street
Poughkeepsie, NY 12601
CORBAllY, GARTLAND AND RAPPlEYEA, lLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET · POUGHKEEPSIE, NEWYORK 12601 . 1845) 454-1110
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
-------------------------------------------------------------------)(
In the Matter of the Application of
NATURE PRESERVE, LLC (Old Hopewell Road),
PETITION
Petitioner,
Index No.:
- against -
TOWN OF WAPPINGER, a Municipal
Corporation, its ASSESSOR and its
BOARD OF ASSESSMENT REVIEW,
Assigned Justice:
Respondents.
F or Review of the Assessment of Certain Real
Property under Article 7 of the Real Property
Tax Law.
lS.C.
-------------------------------------------------------------------)(
The petitioner, by its attorneys, C orb ally, Gartland and Rappleyea, LLP, respectfully
alleges as follows:
1. The aforementioned petitioner, whose address is c/o Corbally, Gartland and
Rappleyea, LLP, 35 Market Street, Poughkeepsie, NY 12601, at all times herein mentioned,
was and still is an aggrieved party under Section 706 of the Real Property Tax Law with respect
to the 2009 assessment roll as set forth in the following schedule.
2. The respondents prepared and completed, according to law, a tentative
assessment roll for assessing jurisdiction for the tax year 2009/2010 which assessment roll
included assessments for petitioner's real property, described and assessed as set fOlih in the
following schedule:
1
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEWYORK 12601 . (845) 454-1110
DESCRIPTION (Tax Map No.): 6157-01-254619- 109 Old Hopewell Road
Tentative
Assessment
Claimed
Assessment
Final
Assessment
Inequality or
Overvaluation
420,400
250,000
420,400
170,400
DESCRIPTION (Tax Map No.): 6157-01-263617- 111 Old Hopewell Road
Tentative
Assessment
Claimed
Assessment
Final
Assessment
Inequality or
Overvaluabon
351,300
250,000
351,300
101,300
3. Respondent Board of Assessors and/or Assessor is authorized to assess real
property in said jurisdiction.
4. Respondent Board of Review is authorized to hear and detemline complaints in
relation to assessments and has all ofthe powers and duties imposed by the Real Property Tax
Law.
5. The Board of Assessors and/or the Assessor prepared and completed a tentative
assessment roll of all real property in said jurisdiction for the tax year set forth in the
aforementioned schedule.
6. On or before Grievance Day, petitioner protested the assessments by filing with
respondents a written application for correction of the assessed valuations, which application
included statements, under oath, specifying the respects in which said assessments were
incorrect and a request that the assessments be corrected and reduced as set forth in the
aforementioned schedule. The said applications with statement is annexed hereto and marked
2
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET · POUGHKEEPSIE, NEWYORK 12601 . (845) 454-1110
Exhibit "A."
7. The said applications with statement was received by respondents, without
objection, within the time fixed by law for the making and hearing of complaints in respect to
assessments.
8. A final decision and determination of the assessments of said real property was
duly rendered by respondents, who failed to correct and reduce said assessments as requested
and finally completed and filed the assessment roll as required by law to the amounts set forth
in the aforementioned schedule.
9. 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.
10. The said assessments of your petitioner's property on the assessment roll as
finally completed are incorrect and erroneous upon the following grounds:
a. Overvaluation to the extent set forth in the aforementioned schedule in
paragraph "2."
b. Inequality to the extent set forth in the aforementioned schedule in
paragraph "2" in that the assessments are 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 of the real property and/or other real
property in the same class other than the property of petitioner, in the same assessing
3
CORBALLV, GARTLAND AND RAPPLEVEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEWVORK 12601 . (845) 454-1110
jurisdiction and in each and every parcel thereof. In order that the assessments of petitioner's
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 they be reduced to the amounts set f011h in the aforementioned
schedule.
c. Illegality to the extent set forth in the aforementioned schedule in that
the subject properties are being assessed in an erroneous, arbitrary and capricious manner.
d. 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.
11. If the assessments at issue are transitional assessments, such assessments are
excessive, erroneous and illegal in that it exceeds the permissible transitional increase as set
forth in the Real Property Tax Law.
12. Your petitioner is aggrieved and injured by said unjust, unequal, excessive,
illegal, incorrect and erroneous assessments in that, by reason thereof, petitioner will be
compelled to pay a greater amount and proportion oftaxes based upon the assessment roll than
petitioner would be required to pay if said assessments had been just, fair, equal and correct.
13. 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.
WHEREFORE, petitioner prays that said assessment roll be corrected and the
4
CORBALLY. GARTLAND AND RAPPLEVEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEWYORK 12601 . (845) 454-1110
assessments against petitioner's aforesaid real property be reduced to the proper amounts and
properly equalized with the assessments of other real property on the same roll; that the COlili
take evidence or cause the same to be taken to enable petitioner to show the illegality,
inequality, overvaluation, and error of said assessments against petitioner's said real propeliy;
and the petitioner have such other and further relief as may be just and proper, including the
costs and disbursements of this proceeding, reasonable related expenses; and that illegal,
unequal or excessive taxes be refunded, with interest, and such additional allowances as the
Court shall allow.
Dated: JulY-2,L, 2009
CORBALL Y, GARTLAND and RAPPLEYEA, LLP
BY:~~:S~ ~
Attorneys for Petitioner
Office and P.O. Address
35 Market Street
Poughkeepsie, New York 12601
Telephone: (845) 454-1110
5
COR BALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEWYORK 12601 . (8451454-1110
VERIFICA TION
STATE OF NEW YORK )
) ss.:
COUNTY OF DUTCHESS)
KAREN E. HAGSTROM, being duly sworn, deposes and states:
That deponent is the designated agent for the petitioner herein (see Exhibit B); that
deponent has read the foregoing petition and knows the contents thereof; that the same is true
to deponent's own knowledge, except as to matters therein stated to be alleged upon
infom1ation and belief, and that as to those matters, deponent believes it to be true; and that the
reason this verification is made by deponent and not by petitioner is that all the material
allegations (except those as to matters of public record) of said petition are within the personal
knowledge of deponent.
SWORN to before me this
d day of July, 2009.
...
FAY E. RICHARDSON
Notary Public, State of New York
No. 60-4678939
Qua,l\fied in. outche~ ~nty .J:J:)
CommiSSion Expires 20
6
CORBALLY, GARTLAND AND RAPPLEYEA, LLP . ATTORNEYS AND COUNSELORS AT LAW
35 MARKET STREET . POUGHKEEPSIE, NEWYORK 12601 . (845) 454-1110
07/17/2009 11:45
~1
I;~":\..j,
BEFORE THE BOARD OF ASSESSMENT REVIEW FOR
9 PRIME EQUITIES
8458%1~21" DVAl"U) Uk' .K.l!.A.L .fKlJl"t.:,H.'.l.Y SERVICES
COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 20'
PAGE 02
{city, town village or county)
PART ONE: GENERAL INFORMATION
(General information. and instntctions for completing this form are contained in form RP-524~Ins)
1, Name an telephone no. of owner(s)
e,
.?7q'f'Q; . ~J~' 9b' = .
DaYn~. ~ ''''?J:!r-/.o// "
, .
EveninOlno,"~~~_~:! r
2. Mailing Address of owner(s)
..:.. '~A?e
'. . 3.. Name, ~diess and ';'lephone no. of representative ofowner;ifiei>resentad~ ;pt!ication.
. (If apt hoab!e, co~pl.te Part F.om on page 4,) . '.'. "', ,:, ',' : . ~~~; . ,
.' L;;r;/j)atJv ~~-3C'3;Z.:, ""'r~;:"
~
"
4, Property,location , ,
..../I7'l+l/la~~/~
-, .... '; . Street.-;\d .e~,~ ",:' ,
~L:
, .
~..
. ~I'I ~,
Ch~~istrict
" . i 'Village' (if any).
"'W-~rj:: .,' '
> County .
~.
'......
:',~
~-
'C.'''''A
. ('':It:''''~lf-:'~~ .. . 4' '.
r ,',
.' .'
5, Property identification (~ee tax bil~ or assessment roll)
Tax: map number or sectionlblocl..-Jlot
Type of property:
Residence
tP/j'-;Z~<P/ -;;S-I/Gltf +,G/J?~p/~2tf.~I.;Z.
'V-- Fanu Vacantland.
Commerclal Industrial Other
Description :~~ 4~f ~-: /~S '.~ ~~-~~,~
6r;k4~_r 'ff~~ __ HL _~,,7 v,'uh . ___ __ _
Assessed value appearing on the assessment roll:
, r~.I i/'Ot' .
6, Land $ . . n" Total $ 5~ ~O
..;;7~~ ~
7, Property owner', e54",at, of current fulllnarket value of pro petty (see Part Two on page 2) $ ~17~ '.
. , " ~\
,""
'"
'.,
07/17/2009 11:45 8458952329 PRIME EQUITIES PAGE 03
PART TWO: INFORMATION NECESSARY TO DETER1\1INE VALUE OF PROPERTY
. (If additional explanation or documentation is necessary, please attach)
Infonnation to sup-port the value of property claimed in"Pan On:e, item 7 (complete one or more):
1. _ Purchase price of property; ....... ..._....... ._.........:........................ .......... ........_........ .....$
a, Date of purchase: ~
b,
~Cash
T enns:
Contract
Other (explain)
c.
'R~lationship between seller and purchaser (par~nt.child, in41aws, siblings, etc.): . AI" '" e.
- . . ... .
. . .
. . ' '. ~
Personal property. ifany, included in purchase price (furniture, livestock.. ett.; attach list and
sales tax. receipt): '. /t!(ja! '..,... .
d.
2. ~ PrQ.perty, has been recently. offere'd for .sale (attach C~t'y of listing agreement. i'f.any):
. '?Ihen and fo'r. hoW long:
".. . ..;.
. "
'. ',' H'qw offered:
. . "
':'
"
:~s1qn'g price:' $
,." '.
". .' ,. "..
_,3. ~.. ~.j)~opertyh~s ?een'~cent1y appr~~sed.(afach ~opy):' ?/he,n: ...,..- By'~om:,
, . .
.. .
"
. " . : 'Purpose of apprl).isal:
. . , . ~
....
.',:A.ppril;ised value: $
, 4,:> ':~"'riPtion"o,fj.;,y:buiJdiri8S 9' iniv,ov.m~ts lo~.';';';;n the property, ;ncju~ing ye~' of "" ,
, ',~o~i;u":ti~,;.ndP~.~tcond;~~n~ ~~~~t c~"~1!l' f: ',. .
,:a:, '~lU)va:~ .1'8r~IL __~__~ ~_, ,1~i, _~, _ ~~
_ ~ ~ ,--:,..,/k~.; *~-5'..e, /-S' 'i:or/J'l'~':: '3~~~
. .. .. '.'.
5. _:Buildings hcwe been recently remodeled, constructed or additional improvements made:
Cost $.
Date Started:
. Date Completed:
Complainant should 'sub:mit construction cost deta.ils where available,
6. Property is income producing (e.g., leased or rented), commercial or industrial property and the
complainant is prepared to present detailed information about the property including rental 'income,
.. . operating expens~s, sales volume and income statements.
-,' '.
7, . _ Additional supporting doq~mentation (check if attached),
'.
....
""
07/17/2009. 11:45
8458952329 PRIME EQUITIES
PART THREE: GROUNDS FOR COMPLAINT
A, UNEQUAL ASSESSMRNT (Cornple,t,e items 1-4)
I, : The Msessment is unequal for the fOllowing re",son: (check a or b)
a,_ The assessed value is at a higher percentage of valuc than the assessed value of other real property o.n the
~sessment roll. .
b._ The assessed value of real property improved by a one, two or three family residence is at a higher per.
centage of full (market) value than the assessed value of other residential property on the assesSment roll or
at a. higher percentage of full (market) value than the assessed value of all real property on the assessment roll.
2, The complainant believes this property should bl!! assessed at % of full value based on one or more of the
following (checkone or more): .
a,_ The latest State equalization rate for the city, town or village in which the property is located is _'Yo,
b. The latest residential assessment ratio established for the city, tOWll or village in which the resid~ntial
- property is located, Enter latest resid'entiaI ass'essment ratio only if property is improved by a one, two or
three family residence . %. .' - "
c'_ Statement of the assessor or oth~r local official th.at property has been assessed at ~%,
d_Othe.r (explain 01}. a.ttached sheet); . ,
' ~. V.fu, ofPiop"ty vo"' P.rt Ono #7....".. ,..""...... "" . "..,,,. .."" """,'''' ""." ':" ",""''''','''' ",,, ."..$ ~~
' Complainant bel1eves the .assessmentshould b~ ,educed to ""......"........."..,.:...................;........,,$ ~_ =
:. . B. EXCESSIVE ASSESSMENT (Check one'hr mace)
n.t assessment is excessive for tlie fOllOwing reason(sr' .:'.
1. _ .The assessed yalue. e?,ceeds the full value of the property.: ..- ',' . ,
a, Assessed value of property ........:.............:...:....,. ................................:..:................."...... ..........$
b. . Complainant believes.that. assessrnentshould be red~c:ed to .'full valUe' of (Part one #7) .:.......$ . .
c. Altach list'of parcels uPon which complainant\~l.ies fo((ibjecti9ri.:if a.pplicable. ". . . .., . . '._ ,
'.' 2;' ---- The taxable assesse<;l. value is excessive 'because of.th~ den~al ofall or portion of a partial exemptioil.'
a. Specify exempti.on '(e.g., $~nior citizens~ veterans, School tilxtelietLST ARJ) ...., .
b. Amo\!ritt of exem~tion ~laimed "...........,..:<......-.....::...........-,.,:,....~.:.:~~!.,..,....,....:..,...........~::.....$ . '.
c. Arno.un granted, Ifany;..................:.......:,..;...........................:...........,,:..:... .. . $ .
d. 'lf~ppl.ication for e.~~mption w~~ file'd, l!-t~acn ~opy ofappli~atU)ilto this .~~~~'i~'i~t.:""'''~'''':. . .,' .
3. -,.- !mp'~p", "fc,ul.non oft""""o""'""",enl (Appfrcable.iiiyin 'pprovO<!. 'sa '., "h' h. to' . .: .
. . transitIOn assessments.) . ;. ." .'.. . '; . .' .' s" s.smg um. w IC~las.ad('jpted.
, ~ '., i:::~~~ ::::::::;ii;~ '::C':::;';::: :,. :::::: "::"::::X::::;:,' .
. .': .' '. . c. UNLAWFUL ASSESSMENT( it. . '.' ,'.
The assessm~nt is ~nJa:wful for the following reaSQn(s); _ .C ,~ck one orrqore) .
1. --.. Property IS wholly eICempt. (Specify.exem tio ( "".:",'. , " . : .
2. --- ~t~pc::,rt~ is eritir~ly o\ltside the boUndarie/of t~c :'jg,. ~~n~rot~t org~zatlOn)) --;- . _' .
It IS deSIgnated as bdng located. ty, wn, Il1age, school dlstnct Of speCIal district in which.
3. ~ Property has b~en assessed and entered on the ass . . . ....
make the entry., ' . essment roll by.., person Or body without the authority to
4. ~ Property cannot be identified from descri tion or ta '. , .
5. -- Property is special franchise property' th P x map number on the assessment roll.
. d t . db' , e assessment of which eXceed th ~' I .
e errnme y tl~e State Board of R.eal Property S '(A s e !1na assessment thereof as
. eTVlCes. ttach copy of State Board certificate.) ,
The property is miselassified for the fo~~ ~SCLASsIFrcATroN (Check one)
homest d d wmg reaSOll (:relevant only in ad' .
ea an. ~on. homestead tax rates): . . pprove assessmg unit Which estab'lish
----- Class deSignation' On tile assessmentr 11' '
I C l' 0 .
2: - n,";'P '"'''' b,r;ov~s d,,, dosign"ion ";hould be __. .
---- assessed value 1s Improperly allocated betw' h -:::---.~
All . . . een omestead and no h
ocatlOn of assessed value on a . . u. Ontestead real property
Homestead ssessment roll ". .
N ...............$ ClaImed aUocat'
on -Homestead." ...$ Ion
PAGE 04
--==
'"
"-.
07!17!200g 11:45
8458%232g
PRIME EQUITIES
PAGE 05
PART FOUR.: DESIGNATION OF REPRESENTATIVE TO l'V1."-KE COMPLAINT
r, /2JII'~ 7 as complainant'(or officer therr:of) hereby
designate ~ ~ to act a$ my representative iI1 any and an
proceedings before the board of assessment review of the cit ow village/county of ~~~~ ' for
purposes of reviewing the assessment of my real property as 1 . appears On th~(year) e tat' e assessment roll of
such assessing unit. , ,
%f~ Sign~r.o~
PART FlVE: CERTIFICATION
, I certify that ,all st~tements made on this application are true' and correct to b~ best of my knowledge and belief, and r
understand that the making of any willful false statement of material fact herein. win subject me to the provisions of the'
P~nal Lawrclevant to the making and fi1in~ of fals~ instruments. .
.~
.: .9
.~ 'te.'
~ . .' .
. .. . PART SIX: STIPULATION ,
. .. . . ,
The complainant (or comp1ail'!-ant' s representative) 'and aSsessor ('Or assessor designat~d b.ya majorIty of tne .board of.
assessors)wl:1.0$1: $ignat~res appeaL. below stipulat~.that thdol1owhlg assessed value is to be applied to the above
described property on the _(year) assessment roll: ~a'nd $ '.. . ,. '.' . " . Total $: .
. d {Check b?xif'stipui.ation approves exemption indi~ated in. pat~ Thre~, s~ction: B.2.or C.: 1.). .
"
, ,
Date
Complaina~t. or. !epres:~ntaiive
Assesspi: .
.'
1"1',
',:' '.SP ACE BELOW FOR tl~E OF BOARD OF.A.SSE'SSMENT REVIE-W
: ...... '.:. . '. .: " .pi~p6si{ion . ,'. . .... " . .
" ':'. [] Uneliual assessment- . -. [ ) Ex.cess'ive assr:ssme'nt ,
: [) Uijlawful asse'ssment. .: ( J f1isel~ssification' .'
. [:.] Ratification of stipulated assessme~t ( .l~?~hange. in ass'~ssment
Reason:' . "
( J All concur
( ) All concur except.
" . #'
. VIJte of) Comp1aint
. [ J against
[ .] abstain
,[ absent
Name
[ ] against
[ ] abstain
.J cbsent
Name
Tentative assessment
Total assessment $
Transition assessment (if any) $
Exempt amount.......................$
Taxable assessment...... ...........$
,.'
Claimed assessment
. $'
$
$
$
Class designation and allocation of assessed value (if any):
Homestead ..........:...:...............$ $
Non.homestead ......................$ $
Date notification mailed to complainant. ,
$
$
DESIGNATION OF AGENT
CORBALL Y, GARTLAND and RAPPLEYEA, LLP
35 Market Street
Poughkeepsie, New York 12601
CORBALL Y, GARTLAND and RAPPLEYEA, LLP and its representatives are
hereby authorized to initiate tax review proceedings for the 2009 tax roll for the reduction
of real property taxes for the following properties and to represent the petitioner in all
appeals therefrom.
PROPERTY LOCATIONS
109 Old Hopewell Road -6157-01-254619-0000
III Old Hopewell Road -6157-01-263617-0000
Town of Wappinger
Dated: July ~, 2009
::TU~
K ER