2007-091r
2007-91
Resolution Establishing Board of Assessment Review Procedure
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 May 14`h,
2007.
The meeting was called to order by Joseph Ruggiero, Supervisor, and upon roll being
called, the following were present:
PRESENT: Supervisor
Councilmembers
ABSENT:
Joseph Ruggiero
William H. Beale
Vincent F. Bettina
Joseph P. Paoloni
Maureen McCarthy
The following Resolution was introduced by Councilwoman McCarthy and seconded by
Councilman Bettina.
WHEREAS, Real Property Tax Law §523 mandates that a member of the Board of
Assessment Review shall be required to disclose on a form required by the State Board any
direct or indirect interest such member may have in any property for which a complaint has been
filed; and
WHEREAS, the statute does not require that the member recuse himself/herself from
review of the complaint; and
WHEREAS, § 523 of the Real Property Tax Law was also amended to authorize a
municipality to enter into an Inter -Municipal Agreement with another municipality in the County
to permit hearing of a complaint in the other municipality whenever a member of a Board of
Assessment Review has disclosed that he/she has a direct or indirect interest in such property as
defined by Real Property Tax Law §523. par. 3;
WHEREAS, the Town Board determines it to be a matter of the utmost importance to
assure the residents and taxpayers of the Town that tax assessments be made in the most open,
honest and non -prejudicial manner.
NOW, THEREFORE, BE IT RESOLVED, as follows:
1. The recitations above set forth are incorporated in this Resolution as if fully set
forth and adopted herein.
2. The Town Board hereby determines that it is in the best interest of the residents
and taxpayers of the Town of Wappinger that any member of the Board of Assessment Review
who has any direct or indirect interest in any property for which a complaint has been filed as set
forth in Real Property Tax Law §523. par. 3, shall be required to recuse himself/herself from any
deliberation or review of such complaint
3. The Town Board hereby authorizes Supervisor Joseph Ruggiero to enter into an
Inter -Municipal Agreement pursuant to §523. par. 3 of the Real Property Tax Law to have the
Board of Assessment Review of other towns as necessary in Dutchess County to hear the
complaint for a property in which a member of the Board of Assessment Review of the Town of
Wappinger has recused himself/herself because of a direct or indirect interest as set forth in
§523. par. 3 of the Real Property Tax Law.
4. Albert P. Roberts, Attorney to the Town is also authorized to prepare such an
agreement as authorized by Real Property Tax Law §523. par. 3.
The foregoing was put to a vote which resulted as follows:
JOSEPH RUGGIERO, SUPERVISOR
Voting:
AYE
WILLIAM H. BEALE, COUNCILMAN
Voting:
AYE
VINCENT F. BETTINA, COUNCILMAN
Voting:
AYE
JOSEPH P. PAOLONI, COUNCILMAN
Voting:
AYE
MAUREEN McCARTHY, COUNCILWOMAN
Voting:
AYE
Dated: Wappingers Falls, New York
5/14/2007
The Resolution is hereby duly declared adopted.
a C hj"�
HN C. MA TERSON, TOWN CLERK
GERALD A. VERGILIS''
KENNETH M. STENGER
ALBERTP ROBERTS
THOMAS R. DAVIS
LOUIS J. VIGLOTTI
JOAN F GARRETT"*
KAREN P. Mac NISH
KEVIN T. MCDERMOTT
ANGEL I. FALC6N
ANTHONY M. DEFAZIO
JAMES P HORAN
"ADMITTED TO PRACTICE
IN NY & FLA.
—ADMITTED TO PRACTICE
IN NY & CONN.
May 7, 2007
VERGILIS, STENGER, ROBERTS & DAVIS, LLP
ATTORNEYS AND COUNSELORS AT LAW
1136 ROUTE 9
WAPPINGERS FALLS, NEW YORK 12590
(845) 298-2000
FAX (845) 298-2842
www.vsrp.com
e-mail: info@vsrp.com
LEGAL ASSISTANT:
AMY E. DECARLO
CLOSING COORDINATOR:
SUSAN E. CAFFINE
POUGHKEEPSIE OFFICE
276 MAIN MALL
POUGHKEEPSIE, NY 12601
(845) 452-1046
NEWBURGH OFFICE
299 N. PLANK ROAD, SUITE 106
NEWBURGH, NY 12550
(845) 567-3783
Hon. Joseph Ruggiero, Supervisor
Town of Wappinger k
20 Middlebush Road
Wappingers Falls, New York 12590
Re: Board of Assessment Review Procedure
File No. 12951.0003
Dear Joe:
Reference is made to your Memo of April 30, 2007, regarding the Board of Assessment.
Noop licy is required by the statutory amendments. Section 523 Subd. 3, requires that a
member of the BAR must disclose any direct or indirect interest such member has in any
property for which a complaint is filed. This is a statutory requirement.
However, what is optional is entering into an Inter -Municipal Agreement with another
municipality to permit hearing of the complaint in the other -municipality. There are five
members of the Board of Assessment Review and if a member has an interest, direct or
indirect, he/she must disclose such interest.
The statute also defines what is a direct or indirect interest — see copy of statute enclosed.
Please note that such disclosure is not only required for the member but for a spouse or
any of his/her minor children.
I have prepared a simple resolution requiring mandatory recusal of any member who is
deemed to have a direct or indirect interest as per the statute and authorizing you to enter
into an Inter -Municipal Agreement with another Town to hear complaints when a
member has recused himself/herself.
0:\Wappinger\Town Board\Board of Assessment Review\050707 letter to Ruggiero re BAR Procedure.doc
Hon. Joseph Ruggiero, Supervisor
May 7, 2007
Page 2
You may want to contact Joan Pagones to enter into an Inter -Municipal Agreement to
have the Fishkill Board of Assessment Review undertake any reviews when a member
has recused himself because of such direct or indirect interest.
Very truly yours,
VERGILIS, STENGER, ROBERTS & DAVIS, LLP
ALBERT P. ROBERTS
APR/so
Encl.
O:\Wappinger\Town Board\Bowd of Assessment Review\050707 letter to Ruggiero re BAR Procedure.doc
Real Property
Tax Service Agency
`
William R. Steinhaus
22 Market Street
County Executive
Poughkeepsie
`1
New York
Kathleen Myers .. " 12601
Director `' ;f t•. (845) 4 86-214 0
P Fax (84 5) 486-2093
April 9, 2007
To: Town Supervisors
City Mayors
Fr: Kathleen Myers, Director
Re: Board of Assessment Review Procedure
New Legislation
Real Property Tax Law 523(3) requires members of the Board of Assessment Review to file a
disclosure form if they have an interest in any property that is brought before the Board for review. In
addition, the Attorney General has issued an opinion that any member of the Board of Assessment
Review who files a complaint is obligated to recuse themselves from participating in board proceedings
on that complaint.
New legislation has been passed amending RPTL 523(3) adding the following:
"In the situation where there is a direct or indirect interest, a municipality may enter into an inter-
municipal agreement with another municipality in the county to permit hearing of the complaint in the
other municipality".
The law is vague on the details of the administration of this process. If your municipality
chooses to use this option, I recommend that a policy also be written to address whether this will be
optional or mandatory for the BAR member. The original application for review should be filed with
your municipal assessor or BAR, and a second copy filed in the municipality where the complaint will
be heard. Adjourned hearings will have to be arranged to accommodate the schedule of the BAR
member/complainant and the assessor.
Please contact either me or Maggie Burns or Eric Axelsen of my staff if you have any questions.
cc: Assessors
£i. h aU:
Real Property Tax Law
§ 523. Board of assessment review
3. Members appointed to the board of assessment review shall be required to
disclose on a form prescribed by the state board any direct or indirect
interest they have in any property for which a complaint has been filed.
Such disclosure shall be filed with the chief executive officer of the taxing
district for which they serve, on or before the date when the board submits
the statement of assessment changes pursuant to subdivision three of
section five hundred twenty-five of this title. In the situation where there is
a direct or indirect interest a municipality may enter into an inter-
municipal agreement with another municipality in the county to permit
hearinp, of the complaint in the other municipality.' Any member of a
board who knowingly and intentionally fails to disclose such interest shall
be subject to a civil fine of one thousand dollars for each such omission
with respect to property for which a complaint has been filed. The chief
executive officer of the assessing unit may recover in the name of such
assessing unit in a civil action commenced in any court of competent
jurisdiction such civil penalty in addition to any actual damages incurred
by the assessing unit. For purposes of this subdivision, a member of a
board of assessment review shall be deemed to have a direct or indirect
interest in any property for which a complaint has been filed when the
member, spouse, or any of his or her minor children:
(a) is the owner of such property; or
(b) is an officer, director, partner or employee of an entity which is an
owner or lessee of such property; or
(c) is an officer, director, partner or associate of a law firm or real estate
firm which has a financial interest with the owner or lessee of such
property; or
(d) legally or beneficially owns or controls stock of a corporation which is
an owner or lessee of such property, provided, however, ownership of
stock shall not constitute an interest where such stock is listed on a
major stock exchange or is sold on the over the counter market and
the value thereof is less than ten thousand dollars.
'Added per chapter 503 of the laws of 2006.
2Amended per chapter 405 of the laws of 2006.
RETRIEVE BILL
§ 523. Board of assessment review. 1. (a) In each local government
there shall be a board of assessment review. In each village, except a
village which has enacted a local law as provided in subdivision three
of section fourteen hundred two of this chapter, there may be a board of
assessment review constituted pursuant to this section.
(b) The board of assessment review shall consist of not less than
three nor more than five members appointed by the legislative body of
the local government or village. Members shall have a knowledge of
property values in the local government or village. Neither the assessor
nor any member of his or her staff may be appointed to the board of
assessment review. A majority of such board shall consist of members who
are not officers or employees of the local government or village.
(c) The terms of office of members of the board of assessment review
shall be five years and shall commence on the first day of October and
terminate on the thirtieth day of September, five years thereafter. In
the case of the first board appointed under the provisions of this
title, however, the terms shall be of such length that not more than one
will expire in each of the first five years after the members of such
board are appointed.
(d) Each member of a county, city or town board of assessment review
shall attend the training required by subdivision two of this section.
Individual members of a village board of assessment review, as
constituted pursuant to this section, may attend the course of training
offered by the state board but are not required to do so.
(e) The members of the board of assessment review shall annually
choose one of their number to serve as chairman of such board. Within
five days after a person is so designated, the board of assessment
review shall notify the clerk of the local government of the
designation.
(f) Within twenty days of when a person is appointed to the board of
assessment review or designated chairman of such board, the clerk of the
local government shall notify the state board and the county director of
real property tax services of the appointment or designation.
(g) The legislative body of the local government or village may adopt
a resolution providing that the members of the board of assessment
review shall be paid for their respective services. Such resolution, if
adopted, shall fix the amount of such compensation.
(h) The board of assessment review in Nassau county may appoint a
secretary who shall perform such confidential duties and such other
duties as are necessary to enable the board of assessment review to
properly and efficiently carry out the provisions of this title. The
compensation of such secretary shall be fixed by the legislative body of
the local government.
2. Training. (a) Upon the initial appointment or reappointment of an
individual to a board of assessment review, that appointee shall attend
a training course as shall be prescribed by the state board. The state
board shall prescribe an introductory training course for initial
appointees and a supplementary training course available to all members
of boards of assessment review. Neither training course shall extend
beyond four hours in length. The introductory training course shall
include, but shall not be limited to, the functions, duties and
responsibilities of the board of assessment review, assessment review,
assessment procedures, and exemption administration. The supplementary
training course shall include but shall not be limited to real property
tax legislation, judicial decisions, and administrative opinions.
(b) The state board may delegate to county directors of real property
tax services the responsibility of locally administering and offering
both the introductory and supplementary training courses as prescribed
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RETRIEVE BILL
by the state board. In prescribing the supplementary training course,
the state board, in consultation with the county director of real
property tax services, may address the educational needs of each county
in the course to be offered in such county. The state board shall
prepare a certificate of attendance for each appointee or incumbent
member who attends an introductory or supplementary training course, a
copy of which must be filed with the clerk of the local government. The
state board may delegate to the county director of real property tax
services the responsibility to prepare and file the certificates of
attendance.
(c) In the event that an appointee shall have been unable to attend
the course of training for reasons beyond his control, as may be
attested to by the county director, the state board may issue a notice
of extension enabling the appointee to attend such course at the
earliest date when such course is next available as specified by the
state board. The state board shall notify each such appointee of the
notice of extension and the board shall also file a copy of such notice
with the county director of real property tax services and with the
clerk of the appointing local government. In determining whether a
quorum is present at a meeting of a board of assessment review, members
of such board who have not attended the course of training and for whom
the certificate of attendance has not been filed as required herein, or
for whom a notice of extension has not been issued and filed as provided
herein, shall not be counted and may not participate in the hearing and
determination of complaints. Where a quorum of the board is not present
at any meeting by reason of the provisions of this subdivision,
complaints shall be filed and heard and assessments determined in
accordance with the provisions of section five hundred twenty-seven of
this title.
(d) For the purpose of this subdivision, the term "appointee" shall
include any individual appointed or reappointed to the board of
assessment review.
3. Members appointed to the board of assessment review shall be
required to disclose on a form prescribed by the state board any direct
or indirect interest they have in any property for which a complaint has
been filed. Such disclosure shall be filed with the chief executive
officer of the taxing district for which they serve, on or before the
date when the board submits the statement of assessment changes pursuant
to subdivision three of section five hundred twenty-five of this title.
In the situation where there is a direct or indirect interest, a
municipality may enter into an inter -municipal agreement with another
municipality in the county to permit hearing of the complaint in the
other municipality. Any member of a board who knowingly and
intentionally fails to disclose such interest shall be subject to a
civil fine of one thousand dollars for each such omission with respect
to property for which a complaint has been filed. The chief executive
officer of the assessing unit may recover in the name of such assessing
unit in a civil action commenced in any court of competent jurisdiction
such civil penalty in addition to any actual damages incurred by the
assessing unit. Any recovery shall be deposited to the general fund of
the assessing unit. For purposes of this subdivision, a member of a
board of assessment review shall be deemed to have a direct or indirect
interest in any property for which a complaint has been filed when the
member, spouse, or any of his or her minor children:
(a) is the owner of such property; or
(b) is an officer, director, partner or employee of an entity which is
an owner or lessee of such property; or
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RETRIEVE BILL
(c) is an officer, director, partner or associate of a law firm or
real estate firm which has a financial interest with the owner or lessee
of such property; or
(d) legally or beneficially owns or controls stock of a corporation
which is an owner or lessee of such property, provided, however,
ownership of stock shall not constitute an interest where such stock is
listed on a major stock exchange or is sold on the over the counter
market and the value thereof is less than ten thousand dollars.
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