HomeMy WebLinkAboutKaloski, Michael
Southold Town Board - Letter Board Meeting of May 22,2007
RESOLUTION 2007-481 Item # 17
ADOPTED DOC ID: 2899
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-481 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON
MAY 22, 2007:
RESOLVED that the Town Board of the Town of Southold hereby authorizes Supervisor
Scott A. Russell to execute the Grant of Drainae:e Easement and Conservation Easement
and all other necessarv documents to effectuate same, in connection with the Minor
Subdivision of Michael Kaloski at Cutchogue, subject to the approval of the Town Attorney.
P~~2;k-/~.
Elizabeth A. Neville
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: Thomas H. Wickham, Councilman
SECONDER: Louisa P. Evans, Justice
AYES: Krupski Jr., Edwards, Ross, Wickham, Evans, Russell
Generated May 24, 2007
Page 23
TP-S84 (11/04j
4
necording office lime stamp
New York Slale Department of Taxation and Finance
Combined Real Estate
Transfer Tax Return,
Credit Line Mortgage Certificate, and
Certification of Exemption from the
Payment of Estimated Personal Income Tax
See Form TP-584-I, Instructions lor Form TP-5B4, before complellng this form. Please printor type.
Schedule A -Information relating to conveyance
GranlorfTransferor Name (if individual; lasl, firs/, middle initial) Social security number
.~ Individual Simon, Howard & Lorraine I. I I
o Corporation Mailing address Social security number
o Partnership 27 Stacev Lane I I
o Es1alerrrust City Stale ZIP code Federal employer ident. number
o Other Madison CT 06443 I
Granteeffransferee Name (if individual' las/, /irst. middle initial) Social security number
o Individual Town of Southold " I
o Corporation Mailing address Social security number
o Partnership 53095 Main Road, P.O. Box 1179 I I
o Eslalerrrust City Slate ZIP code Federal employer ident. number
o Other Southold NY 11971 I
Location and description of property conveyed
Tax map designation Address Citylvillage Town County
Section Block Lot
102 4 6.2 Alvah's Lane Cutchogue Southold Suffolk
Type of property conveyed (check applicable box)
. 1 0 One- 10 three-family house 5 0 CommerciaVlnduslrial
2 0 Residential cooperalive 6 0 Apartment building
3 0 Residential condominium 7 0 Office building
4 ~ Vacant land 8 0 Other _
Date of conveyance
I
Percentage of real property
conveyed which is residential
real property %
(see ins/rue/ions)
07
month day
Y'M
Condition 01 conveyance (check all that apply)
a. 0 Conveyance of fee interest
b. 0 Acquisition of a controlling interest (state
pen::entage acquired %)
c. 0 Transfer of a controlling interest (state
percentage transferred "!o)
d. 0 Conveyance to cooperative housing
corporation
e. 0 Conveyance pursuant to or In lieu of
foreclosure or enforcement of security
. t sf (; I18ch Form TPS84 1 SdJerJule E)
f. 0 Conveyance which consists 01 a
mere change of identify or lorm of
ownership or organization (aUach
Form TP-S84.1, Schedule F)
I. 0 Option assignment or surrender
m. 0 Leasehold assignment or surrender
g. 0 Conveyance for which credit lor lax
previously paid will be claimed (aUach
Form TP-584.1, Schedule G)
h. 0 Conveyance 01 cooperative apartrnent(s)
n. 0 Leasehold grant
o. Ef Conveyance of an easement
i. 0 Syndication
p. 0 Conveyance for which exemption
from transfer tax claimed (complete
Schedule B, Part III)
q. 0 Conveyance of property partly within
and partly outside the state
j. 0 Conveyance of air rights or
development rights
10 are 8 . ., k. 0 Contract asslanment r. 0 Other (describe)
For recording.officers-tlS8 - -Amount-received ... -Daterecejved .. .-.. Transaction.number
Schedute B., Part I $
Schedule B., Part II $
Page 2 of 4 TP-584 (11/04)
Schedule B - Real estate transfer tax return (Tax Law, Article 31)
Part I ~ Computation of tax due
1 Enter amount of consideration for the conveyance (if you are daiming a total exemption from tax, check the
exemption claimed box. enter consideration and proceed to Part III) ..n........................ D Exemption claimed
2 Continuing lien deduction (see ins/ructions if property is taken subject to mortgage or lien) ...................
3 Taxable consideration (subtract line 2 from line 1) ...............................................hh....................................
4 Tax: $2 for each $500, or fractional part thereof, of consideration on line 3...............................................
5 Amount of credit claimed (see instructions and attach Form Tp.S84.1. Schedule G) .......0.. ..........................
6 Total tax due" (subtract line 5 from line 4) ........ ........................................-......................_......................
1.
2.
3.
4.
5.
6.
Part II - Computation of additional tax due on the conveyance of residential real property for $1 million or more
1 Enter amount of consideration for conveyance (!rom Part I, line 1) .....................-.................. ............... GJ~1:.
2 Taxable consideration (multjply line 1 by !he perr:entage of !he premises Yihich is reskfehUal real property, as shown in Schedule A) . .... .
3 Total additional transfer lax due' (multfpfy iine 2 by 1% (01)) ..............................................................................
~
Part ill - Explanation of exemption claimed on Part t, line 1 (check any boxes that apply)
The conveyance of real property is exempt from the real estate transfer tax for the following reason:
a. Conveyance is to the United Nations, the United States of America, the state of New York. or any of their instrumentalities,
agencies, or political subdivisions (or any public corporation, including a public corporation created pursuant to agreement or
compact with another state or Canada) .........-....................................................-.............................................................................. a 0
b. Conveyance is to secure a debt or other obligation ........................................................................................................................... b 0
c. Conveyance is without additional consideration to confirm, correct, modify, or supplement a prior conveyance ............................. c 0
d. Conveyance of real property is without consideration and not in connection with a sale, including conveyances conveying
realty as bona fide gifts ...................................................................................................................................................................... d 0
e. Conveyance is given in connection with a tax sale ........................................................................................................._....."........... e 0
I. Conveyance is a mere change of identity or form of ownership or organization where there is no change in beneficial
ownership. (This exemption cannot be claimed for a conveyance to a cooperative housing corporation of real properly
comprising the cooperative dwelling or dwellings.) Attach Form TP-584.1, Schedule F................................................................... 0
g. Conveyance consists of deed of partition .......................................................................................................................................... g 0
h. Conveyance is given pursuant to the federal Bankruptcy Act............................................................................................................ h 0
i. Conveyance consists of the execution of a contract to sell real property. without the use or occupancy of such property. or
the granting of an option to purchase real property, without the use or occupancy of such property ...........................................:... 0
j. Conveyance of an option or contract to purchase real property with the use or occupancy of such property where the
consideration is less than $200,000 and such property was used solely by the grantor as the grantor's personal residence
and consists of a one-, two-, or three-family house, an individual residential condominium unit. or the sale of stock in a cooperative
housing corporation in connection with the grant or transfer of a proprietary leasehold covering an individual residential
cooperative apartment ....... ........................... ..... ........ ....................... ....,............ ................................................................................ 0
k. Conveyance is not a conveyance within the meaning of Tax Law. Arlicle 31. section 1401(e)'(attach documents
supporting such claim) .......................................................................................................................................................................... k 0
I. Other (attach explanation) .. ....................................... .... ........................ ..... .................................................. ........................ ................ 0
'Please makecheck(s)payaple to the county clerk wheretherecordingis to take place. flthe recording is to take place in New York
City, make check(s) payable to the NYC Department of Finance. If a recording is not requii'ed:seria ihls return aria' yOur check!s) made
payable to the NYS Department of Taxation and Finance, directly to the NYS Tax Department, RElT Return Processing, PO Box 5045,
Albany NY 12205-5045.
Page 3 of <1 TP-SB4 [11/Oa)
Schedule C - Credit Line Mortgage Certificate (Tax Law, Article 11)
Complete the following only if the interest being transferred is a fee simple interest.
I (we) certify thaI: (check the appropriate box)
lZl' The real property being sold or transferred is not subject to an outstanding credit line mortgage.
.Di
2.
The real property being sold or transferred is subject to an outstanding credilline mortgage. However, an exemption from the lax
is claimed for the following reason:
U Tl1e transfer 01 real property is a transfer of a fee simple interest to a person or persons who held a fee simple interest in the
real property (whether as a joint tenant, a tenant in common or otherwise) immediately before the transfer.
o The transfer of real property is (A) to a person or persons related by blood, marriage or adoption 10 the original obligor or \0
one or more af the original obligors or (8) to a person or entity where 50% or more of the beneficial interest in such real
property after the transfer is held by the transferor or such related person or persons (as in the case of a transfer to a trustee for
the benefit of a minor or the transfer to a trust for the benefit of the transferor).
o The transfer of real property is a transfer to a trustee in bankruptcy, a receiver, assignee, or other officer of a court.
o The maximum principal amount secured by the credit line mortgage is $3,000,000 or more, and the real property being sold
or transferred is not principally improved nor will it be improved by a on8- to six~family owner-occupied residence or dwelling.
Please note: for purposes of detennining whether the maximum principal amount secured is $3,000,000 or more as
described above, the amounts secured by two or more credit line mortgages may be aggregated under certain circumslances.
See TSB~M-96(6)-R for more information regarding these aggregation, requirements.
o Other (affach detailed explanalion).
3. 0 The real property being transferred is presently subject to an outstanding credit line mortgage. However, no tax is due for the
following reason: .
D A certificate of discharge of the credit line mortgage is being offered at the time of recording the deed.
o A check has been drawn payable for transmission to the credit line mo11gagee or his agent for the balance due, and a
s~tisfactian of such mortgage will be recorded as soon as it is available.
4. 0 The reat property being transferred is subject to an outstanding credit line mortgage recorded in
(insert Iiber and page or reel or other identification of the mortgage). The maximum principal amount of debt or obligation secured
by the mortgage is . . No exemption from tax is claimed and the tax of is
being paid herewith. (Make check payable to county clerk where deed will be recorded or, if the recording Is to take place in
New York City, make check payable to the NYC Department of Finance.)
Signature (both the grantor{s) and grantee{s) must sign)
B :
hO~
Grantee slgnahJre
Scott A. Russell
ng any return, certification, schedule, or
The undersigned certify that the above information contained In schedUles A, B, and C, incl
attachment, is 10 the best of his/her knowiedge, frw and complefe.. .
Town of
Grantor signafUll!
Howard Simon
Title
Supervisor
TIU,
L Granlor slgna1lJre S.
orralnff L. lmon
Reminder: Did you complete all of the required information In Schedules A,. B, and C? Are you required to complete Schedule D? If you
checked e, f; or 9 in Schedule A, did you complete Form Tp.5B4.1? Have you attached your check(s) made payable to the county clerk
where recording will takeplaae or, if thareCQrdln9 Is tn New York City,to th.e~Y~ D!!partmeilt"f Finance? If no cre0.>rding Is. required, send
your check(s), made payable to the Department of Taxa lion and Finance, directly to the NYS Tax Department, RETT Return P'9"eSsing,
PO Box 5045, Albany NY 12205-5045.
Title
Granleeslgnature
TIU,
Page 4 of 4 TP.584 (11/04)
Schedule D. Certification of exemption from the payment of estimated personal income tax (Tax Law, Article ,22, section 663)
Complete the following only if a fee simple interest or a cooperative unit is being transferred by an individual or estate or trust.
Part I - New York State residents
If you are a New York State resident transferor(s)/sel1er(s) listed in Schedule A of Form TP-584 (or an attachment to Form TP-584), you must
sign the certification below. If one or more transferors/sellers of the reaf property or cooperative unit is a resident of New York State, each
resident transferor/seller must sign in the space provided. If more space is needed, please photocopy this Schedule 0 and submit as many
schedules as necessary to accommodate all resident lransferors/sellers.
Certification of resident transferor(s)/seller(s)
This is to certify that at the time of the sale or transfer of the real property or cooperative unit, the transferor(s)fseller(s) as signed below was a
resident of New York State, and therefore is not required to pay estimated personal income tax under Tax Law, section 663(a) upon the sale or
transfer of this real property or cooperative unit.
SignalUTe Print fuU name Dale i
Howard Simon
Signature Print fun name Dale
Lorraine I. Simon
Signalure Print full name Date I
Signalure Print fuM name Date
Note: A resident of New York State may still be required to pay estimated tax under Tax Law, section 685(c), but not as a condition of recording
a deed, .
Part II - Nonresidents of New York State
'If you are a nonresident of New York State lisled as a transferor/seller in Scheduie A of Form TP-584 (or an attachment to Form TP-584) but
are not required to pay estimated personal income tax because one of the exemptions below applies under Tax Law, section 663(c), check
the box of the appropriate exemption below, If anyone of the exemptions below applies to the transferor(syseller(s), that
transferor(s)/sel1er(s) is not required to pay estimated personal income tax to N,ew York State under Tax Law, section 663. Eac'h nonresident
transferor/seller who qualifies under one of the exemptions below must sign in the space provided. If more space Is needed, please
photocopy this Scheduie D and submit as many schedules as necessary to accommodate all nonresident transferors/sellers,
If 'none of these exemption statements apply, you must complete Form IT-2663, Nonresident Real Property Estimated Income Tax Payment
Form, or Form IT~2664, Nonresident Cooperati1ie Unit Estimated Income Tax Payment Form. For more information, see Payment of estimated
personal Income tax, on page 1 of Form Tp.584-J,
Exemption for nonresident transferor(s)/seller(s)
This is to certify that at the time of the sale or transfer of the real property or cooperative unit, the transferor(s)/seller(s) (grantor) of Ihis real
property or cooperative unit was a nonresident of New York State, but is not required to pay estimated personal Income tax under Tax Law,
section 663 due to one of the fOllowing exemptions:
o The real property or cooperative unit being sold or transferred qualifies in total as the transferor'slseller's prindpal residence
(within .the meaning of Internal Revenue Code, section 121) from to (see instructions).
Date. Date
o The transferor/seller is a mortgagor conveying the mortgaged property to a mortgagee in foreclosure, or in lieu of foreclosure with
no additional consideration.
o The transferor or transferee is an agency or authority of the United States of America, an agency or authority of the slate of
New York, the Federal National Mortgage Associalion, the Federal Home Loan Mortgage Corporation, the Governmenl National
Mortgage Association, or a private mortgage insurance company.
Signature Print fun name Oale
Signature Print hJD nama . Dale
S1gnmure Prlntfullname Date
.
Slgnalure Print fun name Dale
,
Peconic Bay Region
Community Preservation Fund
Please print or type.
Schedule A Information Relating to Conveyance
Name (individual; la"r. fir~L middle initial)
Simon, Howard & Lorraine I.
Mailing address
27 Stace Lane
City
Grantor
8J Individual
o Corporation
o Partnership
o Other
Grantee
o Individual
o Corporation
o Partnership
OO.her
Madison CT
Name tindividmll; last. first, middle initial)
Town of Southold
Mailing address
53095 Main
City
Southold
Location and description of property conveyed
Social SecUTity Number
State
ZIP code
o 44
Road
P.O. Box 1179
State
Federal employer idenl. number
NY
ZIP OleiC
11971
--
Tax map designation Address Village Town
Disc Section Block Lot
1000 102 4 6.2 Alvah's Lane Cutchogue Southold
--- ..-- ,
....-. --.----. -".---....---.......-.--- .-.
o Improved
8:f Vacant land
Type of property conveyed (check applicable box)
Dale of conveyance
~
Dual 1bwns:
monrh
Condition of conveyance (check al/ (lid! apply)
Conveyance of fee interest
Acquisition of a controlling interest (state
percentage acquired %)
Transfer of a controlling interest (state
percentage transferred %)
Conveyance to cooperative housing
corporation
Conveyance pursuant [0 Of in lieu of
foreclosure or enforcement of security
interest
a. -
h.
c.
d.
c. .
day
yC'ar
f.
Conveyance which consists of a mere
change of identity or form or ownership
or organization
Conveyance for which credit (or tax
previously paid will be claimed
Conveyance of cooperative apartment(s)
Syndication
Conveyance of air righrs or development
rights
k.
I.
Contract assignment
Option assignment or sllrrender
Leasehold assignment or surrender
Leasehold grant
Conveyance of an easement
Conveyance for which exemption is
claimed (complete Sc.'heduJe B. Part IT)
Conveyance of property panly within and
partly without the stare
Other (describe)
g,
m.
n -
0: X
p.
h.
i.
J.
q.
r. -
Schedule B . Community Preservation Fund
Part I - Computation of "rax Due
L Enter amount of consideration for the conveyance (from line 1 TP584 Schedule B) .................................
2. Allowance (see beJo\.\') ......... ............ ........ .......... ........... ......... ......................... .....................
3. Taxable consideration (subtract line 2 from line I) ........................................................................
4. 2% Community Preservation Fund (ofline 3) make certified check payable to SUFFOLK COUNTY CLERK
5. Property not subject to CPF Tax (See Schedule C) ........................................................................
For recording offk~er's use
Amount received
1
2
3
4
o
-.-r- Dak l'ecei ved
I
I
I
I Transaction number
Allowance:
East Hampton
Shelter Island
Southampton
Riverhead
Southold
$250,000.00 Improved
$250.000.00 Improved
$250.000.00 Improved
$150.000.00 Improved
$150,000.00 Improved
$100,000.00 Vacant Land (Unimproved)
$lOO,OOO.iXl Vacant Land (Unimproved)
$100,000.00 Vacant Land (Unimproved)
$ 75,000.00 Vacant Land (Unimproved)
$ 75,000.00 Vacant Land (Unimproved)
1~,OlU_, 1)\l/(Jll.~ '
Schedule C - (continued)
Part II - Explanation of Exemp<ion Claimed in Part!, line I (check any boxes <hat apply)
The conveyance of real property is exempt from the real estate transfer lax for the following reason:
a, Conveyance is to the United Nations, the United States of Ametica. the slate of New York or any of their instrumentalities.
agencies or political subdivisions (or any public corporation. including a public corporation created pursuant to agreement or
cOlnpact \vith another state or Canada) ........................................................................... ............ .....................
[]
[J
D
b, Conveyance is to secure a debt or other obligation .............................................................................................
c. Conveyance is without additional consideration to confirm, correct, modify or supplement a prior conveyance .....................
d. Conveyance of real property is without consideration and not in connection with a sale. including conveyances conveying
realty as bona fide gifts ... ,....... ..........,...,..,.... ......... .......,...........,................ .................................."............
D
e. Conveyance is given in connection with a tax sale
.............................................................................................
D
f. Conveyance is mere change of identity or form of ownership or organization where there is no change in beneficial ownership,
(This exemption cannot be claimed for a conveyance to a cooperative housing corporation of real propelty comprising the
cooperative dwelling or dwellings.) .................... .................................. ......... ......... ....................................... 0
g. (:onveyance consists of deed of partition ......................................................................................................... 0
h. Conveyance is given pursuant {Q the federal bankruptcy act .............................................................................. ...... 0
i. Conveyance consists of the execution of a contract to sell real propel1y without the use or occupancy of such property or the D
granting of an option to purt~hase real property without the use or occupancy of such property..........................................
j. Conveyance or real property which is subject ro restrictions which prohibit the lIse of the entire property for any purposes
except agriculture, recreation or conservation, pursuant to Section l449-ee (2) (j) or (k) of Article 3].D of the Tax La..."".
D,
(See required Town approval. below).. .........,. ........ ..................."........, ......... ........ ........,'..........,..........."... ......
k. Conveyance of real property for open space, parks, or hist0l1C preservation purposes to any not-for-profit tax exempt
corporation operated for conservation, environmental, or historic preservation purposes. ................................................ 0
1. Other list explanations in space below (Grandfather/Contract) ................................................................................. 0
m. The conveyance is approved for an exemption fTom the Community Preservation Transfer Tax. under Section 1449-ee of
Al1icle 31-D of <he Tax law. (Se" j in Schedule C)
Town Anomey or other designated official
Penalties and Intel1~st
Penalties
Any grantor or grantee failing to file a return or to pay any tax within
the time required shall be subject to a penalty of 10% of the amount
of tax d.ue plus an interest penalty of 2% of slIch amount of each
month of delay or fraction thereof after the expiration of the first
month after such return was required. to be filed or the tax became
due. However, the interest penalty shall not exceed 25% in the
aggregate.
Interest
Daily compounded interest will be charged on the amount of the
tax due not paid within the time required.
Signature (both the grantor(s) and gramee(s) musl sign),
The undersigned certify that the above return. including any certitication,
knowledge, tme and complete.
Town of
ment, is to the best of his/her i
Grantor
Howard Simon
Grantee
Scott Aa Russell, Supervisor
Grantor
Lorraine I. Simon
Grantee
1;?-0213-,08l01cg