2012-268
2012-268
Resolution Authorizing the Settlement of the Tax Certiorari Proceeding Regarding
Progressive Casualty Insurance Company
At a regular meeting of the Town Board of the Town of Wappinger, Dutchess County,
New York, held at Town Hall, 20 Middlebush Road, Wappingers Falls, New York, on October
9,2012.
The meeting was called to order by Barbara Gutzler, Supervisor, and upon roll being
called, the following were present:
PRESENT: Supervisor
Councilmembers
Barbara Gutzler
William H. Beale
Vincent F. Bettina
Ismay Czarniecki (arrived at 7:39 PM)
Michael Kuzmicz
ABSENT:
The following Resolution was introduced by Councilman Beale and seconded by
Councilman Kuzmicz.
WHEREAS, there is now pending in the Dutchess County Supreme Court tax certiorari
proceeding commenced in 2007,2008,2009,2010, 2011and 2012 by Progressive Casualty
Insurance Company, regarding Grid No. 6157-04-674155, seeking a reduction in the 2007
through 2012 tax assessment for those respective tax rolls; and
WHEREAS, the Town Assessor and Special Counsel have recommend a settlement of
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 2007 through 2012, as it pertains to Grid No.: 6157-04-674155, as
follows:
Tax Year Original Total Revised Total Reduction
Assessment Assessment
2007/08 2,000,000 1,450,000 550,000
2008/09 2,000,000 1,450,000 550,000
2009/10 2,000,000 1,344,000 656,000
2010/11 2,000,000 1,240,620 759,380
2011/12 2,000,000 1,215,808 784,192
2012/13 2,000,000 900,000 1,100,000
: and
BE IT FURTHER RESOLVED, that the Town Supervisor, Town Assessor and Gellert
& Klein, P.e. Special Counsel to the Town of Wappinger are hereby authorized to take all action
necessary and appropriate to effectuate the terms of this resolution.
The foregoing was put to a vote which resulted as follows:
BARBARA GUTZLER, SUPERVISOR
WILLIAM H. BEALE, COUNCILMAN
VINCENT F. BETTINA, COUNCILMAN
ISMA Y CZARNIECKI, COUNCILWOMAN
MICHAEL KUZMICZ, COUNCILMAN
Voting:
Voting:
Voting:
Voting:
Voting:
AYE
AYE
AYE
AYE
AYE
Dated: Wappingers Falls, New York
10/9/2012
The Resolution is hereby duly declared adopted.
(Yuu~/~~
CHRISTINE FULTON, TOWN CLERK
Leonard Klein
Arthur L. Gellert
John A Geoghegan
Scott L Volkman
David R.. Wise'
Roderick J Macleod
Kelly l. Traver"
Keith G.lngber
Robert E. Noe
John J Evans
Pamela B. Richardson&
Elizabeth M. Corrado
Gellert & Klein, P.c.
Attorneys at Law
75 Washington Street. Poughkeepsie, NY 12601
(845) 454-3250
(845) 454-4652 fax
Counsel
Stephen E. Ehlers
S. Nina Gellert
Raina E. MaisselO
Justice George D. Marlow
Appellate Division (Ret.)
Senator Stephen M Sa land
Robert C. Vincent, Jr
Lillian S. Weigert
Joseph H, Gellert
(1907-1989)
Westchester County Office
301 0 Westchester Avenue Suite 302
Purchase, NY 10577
(914) 249-0100
(914) 249-0111 fax
vvww.gkiaw.us
October 2, 2012
*Also lIdmitted in CT
&Also Admitted ,n N.I
~AlsoAdrnitted 'n E~gland
T own Board
Town of Wappinger
20 Middlebush Road
Wappingers Falls, NY 12590
Re: Progressive Casualty Inc. vs. Town of Wappinger
Our File No. 27036.3529
Dear Supervisor Gutzler and Town Board Members:
Enclosed is a Resolution seeking authorization of settlement ofthe above-referenced tax
certiorari proceeding involving vacant land located at 1162 Route 9. These proceedings date
back to 2007. The property sold in 2006 for $1,450,000. The property has been assessed for
$2,000,000. After a substantial review and discussion, the Assessor and I have agreed to a
settlement based upon the sale price in 2006 for 2007 and 2008. We then trend that down as set
forth in the resolution through 2011 with a final reduction in 2012 to $900,000, which is the
cunent asking price for the property, which is, and has been, listed for sale.
The Assessor will provide a refund analysis for your consideration. We jointly seek your
favorable consideration to the attached Resolution.
Very truly yours,
SL V Ibr
Ene.
cc:
Christian Harkins, Assessor
fRi ~(G~aw~[Q)
OCT 03 2012
TOWN OF WAPPINGER
T9VY.~~~ERK
~~~~~~~[Q)
TOWN OF WAPPINGER
OCT 03 2012
TOWN OF WAPPINGER
TOWN CLERK
TOWN BOARD RESOLUTION
RE: RESOLUTION AUTHORIZING THE SETTLEMENT OF THE TAX CERTIORARI
PROCEEDING REGARDING PROGRESSIVE CASUALTY INSURANCE COMPANY
WHEREAS, there is now pending in the Dutchess County Supreme Court tax certiorari
proceeding commenced in 2007,2008,2009,2010,2011 and 2012 by Progressive Casualty
Insurance Company, regarding Grid No. 6157-04-674155, seeking a reduction in the 2007
through 2012 tax assessment for those respective tax rolls; and
WHEREAS, the Town Assessor and Special Counsel have recommend a settlement of
this tax review proceeding; now, therefore be it
RESOLVED, that the Town Board of the Tovvn of Wappinger hereby approves a
settlement on behalf of the Town of Wappinger of the tax review proceeding for the years 2007
through 2012, as it pertains to Grid No.: 6157-04-674155, as follows;
Tax Year Original Total Revised Total Reduction
Assessment Assessment
2007/08 2,000,000 1,450,000 550,000
2008/09 2,000,000 1,450,000 550,000
2009/1 0 2,000,000 1,344,000 656,000
2010/11 2,000,000 1,240,620 759,380
2011/12 2,000,000 1,215,808 784,192
2012/13 2,000,000 900,000 1,100,000
: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.
Leonard Klein
/'.rthur L Gellert
John A Geoghegan
Scott L Volkman
David R. Wise
Roderick J. t/iacLeod
Kelly L Traver'
Keith G. Ingber
Robert E. I~oe
John J Evans
Pamela S. Richardson"
Elizabeth M. Con'ado
Gellert & Klein, P.c.
Attorneys at Law
75 Washington Street. Poughkeepsie, NY 12601
(845) 454-3250
(845) 454-4652 fax
Counsel
Stephen E. Ehlers
S. Nina Gellert
Raina E. Maisselo
Justice George D. Marlow
Appellate DiVision (Ret.)
Senator Stephen M. Saland
Robert C. Vincent, Jr.
Lillian S. Weigert
Josepn H. Gellert
(1907.1989)
Westchester County Office
3010 Westchester Avenue Suite 302
Purchase, NY 10577
(914) 249-0100
(914) 249-0111 fax
www.gklaw.us
October 2,2012
ATTORNEY/CLIENT
CONFIDENTIAL COMMUNICATION
NOT FOR PUBLIC DISCLOSURE
.Also Admitted in CT
';'Also Admitted in NJ
Q Also Adrnirted In England
fR1~~~~W~[Q)
Town Board
Town of Wappinger
20 Middlebush Road
Wappingers Falls, NY 12590
OCT 03 2012
TOWN OF WAPPINGER
TOWN CLERK
Re: Progressive Casualty Inc. vs. Town of Wappinger
Our File No. 27036.3529
Dear Supervisor Gutzler and Town Board Members:
You have a letter and a Resolution requesting authorization to settle the above-referenced
matter. The property was sold at an "arm's-length" sale in 2006 for $1,450,000. The assessment
for 2007 and for each subsequent year has been $2,000,000. An "arm's-length" sale is generally
defined by the Office of Real Property Tax Services as "a real estate transaction in an open
market freely arrived at by normal negotiations without undo pressure on either the buyer or the
seller." Ifproperty is considered to be an "arm's-length" sale, based upon a number of factors,
including an RP-5217, which is filed with each sale, that figure can be used to establish value. In
fact the Court's have determined that an arm's-length sale is the best indicator of value. There
are certain sales such as short sales and foreclosure sales, which are not considered to be arm' s-
length and therefore, generally do not support the establishment of any particular value. But in
this case, the vacant land did sell at an arms length sale in 2006, which is the valuation date for
2007 assessment.
The Courts consistently confer valuation status upon that sales price at a minimum for
one year. Following that, the Assessor can apply typical market conditions to update the
valuation, but there has been a steady decline in values since the sale took place in 2006. The
petitioner has agreed to maintain the sale price is the value for 2007 and 2008, and we trended
the values down for 2009,2010 and 2011. The 2012 assessment is based upon the continued
decline in the real estate market as well as, the fact that the property is and has been listed for
sale for quite sometime and the current asking price is $900,000.
Gellert & Klein, P.c.
Attorneys at Law
Although we have not had the benefit of an apprisal, for this matter, however there is
another vacant parcel 4.6 acres, which is slightly larger than this property, which was the subject
of a recent settlement, which is a benchmark for value here. Taking that into account with the
asking real estate market, we believe that settlement in this nature is satisfactory.
Very truly yours,
SL V Ibr
Enc.
cc: Christian Harkins, Assessor