Redhead Properties
..
HWFile:1
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
In the Matter of the Application of
REDHEAD PROPERTIES,
by Huff Wilkes, L.L.P., Agent,
INDEX NO.: OS-Id~to
(Westchester County Clerk)
Petitioner,
ASSESSMENT YEAR: 2005
- against -
NOTICE OF APPLICATION
FOR REVIEW OF
TAX ASSESSMENTS
THE TOWN OF WAPPINGER, its ASSESSOR, and
BOARD OF ASSESSMENT REVIEW,
Respondents,
RECEIVEL
For a Review Under Article 7 of the RPTL.
AUG 0 ~ iDeS
TOWN CLERK
PLEASE TAKE NOTICE that upon the annexed petition, duly verified July 1,
2005, an application will be made at a Special Term of the Supreme Court of the State of New
York, to be held in and for the County of Westchester, at a special Tax Certiorari Part thereof,
111 Dr. Martin Luther King Jr. Boulevard, White Plains, New York, on August 22, 2005, for the
review under Article 7 of the Real Property Tax Law of the State of New York of the tax
assessments on certain real property described herein, to the end that all proceedings, decisions
and actions in the matter of the said assessments of said property may be reviewed, and for an
order reducing, vacating or correcting said assessments, and granting such other and further
relief as may be applied for and to the Court may seem just and proper.
Dated: Tarrytown, New York
July 1, 2005
~.
B. David C. Wilkes
Attorneys for Petitioner
200 White Plains Road, Suite 510
Tarrytown, New York 10591
(914) 631-1500
TO: RESPONDENTS
-1 -
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF DUTCHESS
In the Matter of the Application of
REDHEAD PROPERTIES,
by Huff Wilkes, L.L.P., Agent,
INDEX NO.: OS-Id.~q4>
ASSESSMENT YEAR: 2005
Petitioner,
- against -
PETITION
FOR REVIEW OF
T AX ASSESSMENTS
THE TOWN OF WAPPINGER, its ASSESSOR, and
BOARD OF ASSESSMENT REVIEW,
Respondents,
For a Review Under Article 7 of the RPTL.
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petitioner alleges as follows:
1. Petitioner is a taxpayer in the municipality whose Board of Assessment Review is
a respondent herein, and is the owner or lessee of lands and premises hereinafter described and
situate in said municipality, or an aggrieved party within the meaning of Section 706 of the Real
Property Tax Law of the State of New York.
2. At all times herein mentioned, the Assessor of the said municipality was
authorized and required by law, for the purpose of taxation, to assess and value all the real estate
in said municipality on one common and general principle of valuation that shall apply alike to
all real estate assessed within said municipality, including improved and unimproved property,
and in the case of improvc:d property, to value the land and buildings and improvements thereon
separately; at all times herein mentioned, the Board of Assessment Review was authorized and
required by law to review the assessments made and determined by said Assessor.
3. Respondents prepared and completed a tentative assessment roll for the said
municipality for the year 2005, and petitioner's lands and premises were described and assessed
on said assessment roll as set forth in Schedule "A" attached.
4. Within the time allowed by law for complaining and filing protests to said
assessment roll, petitioner, claiming to be aggrieved and believing itself to be unjustly, unfairly,
and unlawfully assessed, did complain and did file a due and timely protest against the
assessment set forth herein, which was received and accepted as sufficient, and did apply for a
correction and reduction 0 f the same and presented to and filed with the said Assessor and Board
of Assessment Review a verified application to reduce the same. Petitioner complained therein
that none of the properties set forth in said assessment roll, including the property herein
described, had been assessed upon one common and general principle of valuation that shall
apply alike to all real estate assessed within said municipality, as required by law; that the
assessment complained of was unequal, excessive by reason of over-valuation, excessive,
unlawful and unjust in that it had been made at a higher proportionate value than the assessments
on other properties in said municipality on the same roll, which over-valuation, overassessment
and inequality have resulted in injury to the petitioner, and did specify as instances in which such
inequality existed, all other real estate in said municipality. Said statement of protest is hereby
incorporated in this petition by reference thereto with the same force and effect as though set
forth herein at length. In order to be equal and proportionate with the assessments of other real
property upon said assessment roll, petitioner asked that the said assessment should be reduced
as set forth in Schedule "A" attached.
5. The municipal Board of Assessment Review received and acted upon said protest
and application for reduction of assessment and refused and failed to correct or reduce said
assessment to said requested correct assessed valuations.
6. Thirty days have not elapsed since the final completion and filing of said
assessment roll and the first posting or publication of the notice thereof, as required by law. The
said lands and premises were assessed and described on the final assessment roll as set forth in
Schedule" A" attached.
7. The final assessment of said property is unequal, excessive by reason of over-
valuation, excessive, and unjust, and the property is in fact of an assessable value not to exceed
the values as listed in Schedule "A" attached, and the extent of such overassessment is as set
forth in Schedule" A" attached.
8. The said assessment of the within property is unequal, excessive by reason of
overvaluation, excessive, unlawful, and unjust upon the following grounds: (A) the said
assessment is unequal and unjust in that the said property is not assessed on one common and
general principle of valuation adopted by the Assessor in assessing generally the real estate
within said municipality; (B) by reason of such inequality, the said assessment has been made at
a higher proportionate valuation than the assessment of other real estate on said assessment roll,
and as instances in which such inequality exists, your petitioner specifies all other real estate in
said municipality on the :;aid roll, and the assessments and valuations therein stated; (C) the said
assessment is unlawful in that it is excessive and the assessment has not been determined by the
application of the established ratio; (D) the extent of the overvaluation and overassessment
complained of and protested is as stated herein; (E) the said assessment and assessment roll is
illegal, not uniform, was not made for the purpose specified, and in the manner required by the
laws of the State of New York, the Constitution of the State of New York, and the Constitution
of the United States of America; (F) the assessment has been arbitrarily maintained by the
Assessor and the equalized value, or full value, placed thereon by the Assessor is not the true
value of the property; and (G) the assessment of the said property has been made at a higher
proportionate valuation than the assessment of other taxable real property of the same major
type, as determined by the New York State Board of Real Property Services, pursuant to Section
1200 of the Real Property Tax Law, and your petitioner specifies, as instances in which such
inequality exists, all other real estate of the same major type as the within property as assessed
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upon said assessment roll .md the assessments and valuations therein stated. The extent of such
inequality and overvaluation is as set forth in Schedule "A" attached.
9. 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.
10. Petitioner is aggrieved and has been injured by the said unequal, unjust,
excessive, unlawful, and excessive by reason of over-valuation assessment, and will be required
to pay a greater amount and proportion of taxes than said petitioner would be required to pay if
the said assessment had been just and equal, and petitioner is or will be injured thereby.
11. No previous application has been made for the relief herein requested.
WHEREFORE, petitioner prays that the Court review all and singular the proceedings,
decisions, and actions of said Assessor and of the said Board of Assessment Review in the matter
of the tax assessments and assessed valuations of the real property described herein, and that the
said tax assessments and assessed valuations be modified, corrected, vacated, reduced, and be
properly equalized to assessed valuations of other real property on the same rolls in order to
secure equality of assessment, as the case may require, and that the respondents refund to
petitioner all excess taxes, and that the petitioner have such other and further relief as may be just
and proper; and that the petitioner be awarded the costs and disbursements of this proceeding,
together with reasonable expenses, including the fees of experts and attorneys.
By:
STATE OF NEW YORK, COUNTY OF WESTCHESTER : ss.
DA VID C. WILKES, being duly sworn, deposes and says that he is a member of the firm of Huff Wilkes,
L.L.P" the duly authorized representative and attorneys for the aforementioned petitioners; that he has read the
foregoing petition, knows the contents thereof, that the same is true to his own}nowledge, except as to those matters
therein stated to be alleged upon information and be . ,and as to those matters he believes the same to be true.
DA VID C. WILKES
swort to before me on
JUlY::;;':5 rJZ _-
Notary Public U-
THOMA!, A. McTIGUE
NOTARY PUBLIC STATE OF NEW YORK
NO.02MCG101465
QUALIFIED WESTCHESTER COUN1Y
COMMISSION EXPIRES 11/17/20..Q.:,t - 4 -
SCHEDULE" A"
REDHEAD PROPERTIES
v.
THE TOWN OF WAPPINGER,
ITS ASSESSOR, AND BOARD OF ASSESSMENT REVIEW
Prooerty Descriotion
Original
Assessed
Valuation
Claimed
Assessment
Valuation
Confirmed
Assessment
Valuation
Extent of Excessive
and/or Unequal
Assessment
Tax Map: See Schedule
School: Wappingers CSD
See See Schedule See Schedule
Schedule
See Schedule
- 5 -
. . .
"SCHEDULE A"
2005 Assessments: Town of Wappinger
Redhead Properties/Dutchess Falls Apartments
Excessive, Excessive,
Confirmed C1ailmed Unequal, and Confirmed Claimed Unequal, and
Assessed Assessed I1Iegal Assessed Assessed I1Iegal
Grid No. Valuation Valuation Assessment Grid No. Valuation Valuation Assessment
6158-19-538] ] 7 $45,000 $4,500 $40,500 6158-19-516067 $34,000 $3,400 $30,600
6158-]9-542] 17 $45,000 $4,500 $40,500 6158-19-516097 $34,000 $3,400 $30,600
6] 58-19-544092 $45,000 $4,500 $40,500 6158-19-517070 $34,000 $3,400 $30,600
6158-19-545095 $45,000 $4,500 $40,500 6158-]9-518073 $34,000 $3,400 $30,600
6158-19-546097 $34,000 $3.400 $30,600 6158-19-518099 $34,000 $3,400 $30,600
6158-19-546] 18 $34,000 $3.400 $30,600 6158-19-518104 $34,000 $3,400 $30,600
6158-]9-547]00 $34,000 $3400 $30,600 6]58-]9-518115 $34,000 $3,400 $30,600
6158-19-548105 $34,000 $3400 $30,600 6158-19-5]9075 $34,000 $3,400 $30,600
6158-]9-550118 $34,000 $3,400 $30,600 6158-19-520077 $34,000 $3,400 $30,600
6]58-]9-551105 $34,000 $3,400 $30,600 6158-19-522080 $34,000 $3,400 $30,600
6158-19-554118 $34,000 $3,400 $30,600 6158-]9-522116 $34,000 $3,400 $30,600
6] 58-19-555105 $34,000 $3,400 $30,600 6158-19-523083 $34,000 $3,400 $30,600
6]58-19-557] 19 $34,000 $3,400 $30,600 6]58-]9-523103 $38,000 $3,800 $34,200
6158-]9-558106 $34,000 $3,400 $30,600 6158-19-524086 $34,000 $3,400 $30,600
6] 58-18-490081 $45,000 $4,500 $40,500 6] 58-] 9-525089 $34,000 $3,400 $30,600
6158-] 8-492083 $45,000 $4,500 $40,500 6158-19-526092 $34,000 $3,400 $30,600
6158-18-493086 $45,000 $4,500 $40,500 6158-]9-526116 $45,000 $4,500 $40,500
6158-18-494089 $45,000 $4,500 $40,500 6158-19-528095 $34,000 $3,400 $30,600
6158-] 8-495092 $45,000 $4,500 $40,500 6158-19-529098 $34,000 $3,400 $30,600
6158-18-497094 $45,000 $4,500 $40,500 6158-19-529116 $45,000 $4,500 $40,500
6158-18-498096 $45,000 $4,500 $40,500 6158-19-530100 $34,000 $3,400 $30,600
6158-19-000400 $45,000 $4,500 $40,500 6158-19-530104 $38,000 $3,800 $34,200
6158-19-50] 103 $34,000 $3,400 $30,600 6158-19-532058 $34,000 $3,400 $30,600
6158-19-502106 $34,000 $3,400 $30,600 6158-19-533061 $34,000 $3,400 $30,600
6158-19-504069 $34,000 $3,400 $30,600 6158-19-534063 $34,000 $3,400 $30,600
6158-] 9-504] 08 $34,000 $3,400 $30,600 6158-19-534117 $]2,000 $1,200 $] 0,800
6158-19-505072 $34,000 $3,400 $30,600 6158-19-535066 $34,000 $3,400 $30,600
6158-19-506075 $34,000 $3,400 $30,600 6158-] 9-535104 $34,000 $3,400 $30,600
6158-]9-506112 $34,000 $3,400 $30,600 6158-] 9-536069 $45,000 $4,500 $40,500
6158-19-507078 $34,000 $3,400 $30,600 6158-]9-537072 $45,000 $4,500 $40,500
6158-] 9-508080 $45,000 $L',500 $40,500 6158-19-538075 $45,000 $4,500 $40,500
6158-19-510083 $45,000 $4,500 $40,500 6] 58-19-539078 $45,000 $4,500 $40,500
6158-19-510115 $45,000 $4,500 $40,500 6158-19-540081 $45,000 $4,500 $40,500
6]58-19-51 ]086 $45,000 $4,500 $40,500 6158-19-54]083 $45,000 $4,500 $40,500
6158-]9-512089 $45,000 $4,500 $40,500 6] 58-19-542086 $45,000 $4,500 $40,500
6158-19-51409] $34,000 $3,400 $30,600 6158-19-543089 $45,000 $4,500 $40,500
6158-19- 5141 ] 5 $45,000 $4,500 $40,500
6158-]9-515064 $34,000 $3,400 $30,600
6]58-]9-5]5094 $34,000 $3,400 $30,600
TOTALS: $2,844,000 $284,400 $2,559,600
. '.
11.c;:J ~u C-UU...J ~c..'"'T"'Trn "I uonne!! tlUl!OerS at UU't. tl"t~ccb~~l~
p.2
MA 16-2005 11=05
HUFF W J LKES
99146311501 P.02/03
j~UTHORIZATION
I, the undcrsi~ned. being ,an aggrieved person wtthln the meaning of the Real
Property Tax. Law. or an offtcer or partner of such aggrieved. person, I1S complainant,
hereby designate andautborize aUFF 'WILKES, LLP. SO Main Street, White Plains,
New York. 10606, its a.ttomeys ancL employees to (1) act as my representative io any and
all proceedings beforl:l the Board of Assessment Review or Tax Commission of the
municipality mentioned below for purposes of reviewing the asse&sment of the following
real property as it appears on the aJlScssment roll of such municipality, including acting as
my representative and in my stead for the receipt of any and all communications with
such municipality; (2) liCi as my ~.pt to verify, serve, and file a petition for review of
said real property 8SSiessment, p\lll'Suant 10 Section 706 and Section 730 of the Real
Property Tax Law; and! (3) act as my agent to claim and receive any and all property tax
refimds resulting from its represeJltation in any assessment reduction proeeeclings; this
authorization shall be c~ffectiv~ in connection with any assessment year challenged WltiI
proceedings are resolvc:d or this authorization is revoked in writing:
ASSESSMENT VEAll:
2005,2006
COUNTY:
MUNICIPALITIES:
DUTCHESS
TOWN OF WAPPINGER
PROPERTY:
Dutchess Falls Apartments
TOWll of Wappinger, Village of Wappingers Falls
Tax ll,,{ap: See uSchcdule A"
SiBD Hed:-e: ( .
\-; Crai~~ T. 0' nn~ll J A /
Title: Y'Q,EsbI DE y / j/J /.,f'v~A.JG. i1A ~1!Cf"L
- I
nate: _ Gj~ - .2005
Petitioner=