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HomeMy WebLinkAbout1990 REMIND 411" FROM: Boar of Assessment Review OCT 19 so TO: Town Clerk Town Oat *INNIS RE: REPORT - BOARD OF ASSESSMENT REVIEW - TAX YEAR 192g/ii DATE: `' c)7 /�S / / 9 9 " Attached herewith please find for public filing in youf office, the complete file covering the public hearing (s) of the Board of Assessment Review, together with changes ordered by this Board to • the assessment roll, Assessors' acknowledgment, etc. The duties of the Board of Assessment Review for the grievance period covering the 19 ,o/ l/ assessment roll are completed. _e4/t1,4' S ?'/e:"; I t. Chairman Membi7", 4r. i Mer .er. O' ' ,weal -.�-- Me .er / jr Form BAR-4 GRIEVANCE DAY JULY 17, 1990 • The Morning Session of the Board of Assessment Review began at 9:14 A.M. ; present were: Samuel S. Markel, Co-Chairman John Sullivan, Co-Chairman William Weinheimer Thomas J. Henry 1) 1000-36-2-24 Raymond E. Clempner P.O. Box 671 Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Raymond Clempner: I do. I have two applications for adjacent pieces of property. I received a tax increase, 78 percent on the land, basically based on the wrong numbers to begin with. I had a survey brought up to date last week of the property to show my position on this because it is a very unusual piece of property. It is the smallest piece of usable land on Gull Pond and I was told that this was changed because of a complaint made by somebody. Consequently, they went around the pond and assessed. They brought this up from thirteen to twenty. I went • down and got the property cards. The actual usable land here is 90 by 90. They give me a total of 261 frontage on the water; but what they are taking it from is not the property but from an old survey, and that starts out 200 feet into the water - that is a property line of water, that was here before the pond was dredged - what was left was all wetlands and marsh. My property as it is surveyed now runs 90 feet on the road right down towards 201 feet on the road, which goes back into the water. I have every property card from pieces of property on the pond; they run in prices from thirteen to twenty six. I happened to have had a thirteen, which I think it deserves; it is the smallest piece of variable land on the pond. It is not bulk-headed; most of these are bulk-headed. Every other piece of property on the pond is good right up to the water. I have all marsh area. These were reassessed to sixteen; mine jumped to twenty. Sam Markel: In this application you filled out, you have the estimated value of the property at $450,000? Clempner: Well, what I did on that was take the nearest sale, that was about the property values of the homes in the area, I just took it for what the market was at the time; I don' t think anyone will come up with that today. I had it appraised when my wife passed away in 1984, and that came in at $300, 000 for the property with the house. 111 1 Sam Markel: Now Mr. Clempner, in your grounds for complaint, you checked number one, however, you left what the assessment • should be reduced to blank. We cannot put that figure in for you, you have to decide what you want your assessment reduced to. Clempner: I would still go back to my original assessment. I mean I am basing this on that there are properties still assessed at the thirteen; so I just want it back to where it was. ( 13, 000) Sam Markel: We do not make decisions today. Clempner: I understand that. Sam Markel: We have another day later on, which is decision day, an in order to not keep everyone waiting. Clempner: I ' ll go out and make copies and leave you everything. Sam Markel: Does any one of the Board Members have a question? Tom Henry: You said the value of your property is at a higher percentage of value than the other properties, how did you come to that conclusion? Clempner: Well, What I did was take the actual usable piece of property which goes from the road to the high water of 90 feet. The rest of it is out in the water; 210 feet run right smack • into the water. Also on the road 261 feet, which they have on the card, I only have 90 feet. This was only done on the 8th of July of this year. Tom Henry: Is it your contention that before your recent assessment you were assessed on the basis of the 90 usable solid ground? Clempner: No, I assume that that previously we were assessed how they were assessing in 1973 . Okay, we were due for some sort of a raise, but then everybody should be, not just pieces picked out. Especially when these two pieces I own are the two smallest buildable pieces on the whole pond. Tom Henry: But every other property around there was assessed on marsh & water. Clempner: No, they don' t have any. I 'm the only piece of property that has this. Sam Markel: Their property goes out into the water. Clempner: On this side some of it does; over here, no. Why, I don' t know. But most of these are bulk-headed except for the three pieces in here and they have actual use right out to their • property line. Sam Markel: The bulkhead is not necessarily the property line; 2 you would have to see a survey. • Clempner: Well, on this contention that they own only to the canal because Costello contends he owns the canal, and he' s tried to charge all these people for a piece of the canal property. But they only own out to the end of the line. They are very good friends of mine and we have discussed this. Especially where Costello tried to sell off the canal. So they only own out to the end of the property. But whatever it is it is viable land, they can use it. They can go right out to the end of their land and they use it. I 'd have to go out 200 feet into the water. 2) 1000-36-2-25. 1 The Meadows LTD Raymond E. Clempmer P.O. Box 671 Greenport, NY 11944 Sam Markel: Okay, sir we' ll now go on to your next one if you' ll put the amount you want it reduced to. Clempner: 1300 - that' s what it used to be. Sam Markel: Would you like to make a statement on this? Clempner: It is basically part of my original statement; the • property itself runs way out to the depth. The use of the property is roughly is six tenths of an acre, which is 26, 000 square feet. Because of the actual area itself we have 100 x 90 feet that is usable, which a 9,000 square foot piece against a 20,000 square foot piece that they say is on the . 475 acres. The actual acreage comes out to about . 21 of an acre which is usable. Again, all the rest is wetlands and marsh and it went from 13 ,000 to 20,000, a 54 percent increase. I can't figure out what it' s based on. I 've done nothing to it; it' s the same way when I bought it 15 years ago. And then it jumps. Sam Markel: If you will, leave us some supporting evidence. Clempner: I will, I ' ll get copies and number them. 3 ) 1000-89-2-6 Frank & Agnes Licari 385 Orchard Lane P.O. Box 261 Southold, NY 11971 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? • Frank Licari: I do. 3 Licari: I think this reassessment is a result of some work I am undgergoing on my house; I got a permit for it. The work is not done, so I guess that' s the cause of the reassessment. 411 Sam Markel: Well usually the assessors will not reassess until a portion of construction has been completed. Licari: Some of the work has been done, there is no question about it. But it is not complete. Sam Markel: Just the fact that you got a permit, they will not reassess. Licari: The permit is about a year old, I am doing all the work myself, I figure it will take me about a year in a half to two years. I did expect a reassessment of the work done, but not to the opposed magnitude. The reassessment value proposed is 600 dollars over and above - from 7900 to 8500. The work that' s being done is principally repairs. I started to work on the deck because it needed repairs - I fell through - and I was told that I needed a permit for that. Sam Markel: To replace the deck, or did you enlarge it? Licari: No, at the time I was just replacing it. For some reason an inspector came down and I was told I would need a permit. I got the permit, and while I was at it I decided to enclose a car port so I applied for that as well. So the deck • is being replaced; actually the deck size is a little bit less than it was before. It was 700 feet of deck and the finished product will be 627 feet. What I have done over the deck is to erect a port over the main entrance to the house. The work on the garage includes closing in two sides and half of a third side, the fourth side is attached to the house. There was a car port and a roof and a concrete slab and the work that I 've done is to close in the two sides and the third side, on half of that. It is so shown on the survey here. Sam Markel: If you would leave us any supporting documents. Licari: Certainly, I will leave you the survey, and if I may a zerox. 4) 1000-4-7-16 Pat & Paul Kulsziski 433 Main Street Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Paul Kulsziski: I will. • 4 Sam Markel: And now if you would like to proceed with your complaint. Kulsziski: I received the letter with the proposed increase in the assessment of my property. The plan was to increase the assessment by 300 percent. Needless to say, I think that is a little outrageous. I have done some improvements to the property. Here is the site plan, it shows initially the existing building area was a little over 1500 square feet the addition was 800 square feet. The reason I based my increase in assessment was 50 percent increase based on the additional 800 square feet put on this building. This is a historical building in the center of downtown Greenport. I 'm trying to maintain the look of the old building. There was clappboard on the old building, I put clappboard on the new building. Certain lines, roof lines on the old building, yankee gutters, I tried to maintain that look. As a matter of fact it looks pretty nice, but I think assessing it at 300 percent of its original is little bit crazy. Sam Markel: When did you purchase this building? Kulsziski: I purchased it in 1987 , 88. Sam Markel: You bought it in 87 and they made no increases at the time you purchased it. Kulsziski: Correct. • Sam Markel: They increased your taxes when you started construction. Kulsziski: Yes. Sam Markel: They say an addition here is $150,000. Kulsziski: Approximately what it is costing, for the construction. Some of that is restoration work and some of that is construction costs. My claim basically is that I 've added 50 percent additional footage and my rate has gone up times three. NOTE: Sam Markel will research in regards to special allowances for Historical Property. 5) 1000-68-3-8. 3 Elaine Axien 2555 Youngs Avenue Southold, NY 11971 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Elaine Axien: I do. 5 NOTE: Charlie Watts was called in and stated that the property assessment was raised due to an addition to the bungalow in 1988. Elaine Axien: I just think the taxes are too high; I know you compare to other homes, and I own a condo that is not much different in taxes than this small bungalow. I just think a new condo and an old summer bungalow are two different things. Sam Markel: We do look at everything; we do not make decisions today. You' ll get a fair shake. Axien: That' s all I ask. Thank you. 6) 1000-4-7-15 Bary Bartolini RR #1 Box 1087 Sag Harbor, NY 11963 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Gary Bartolini: I do. Sam Markel: And now you can present your evidence. Bartolini: What I found here is on the back of my record; it • says that I am renovating existing commercial building. I bought the old Suffolk Times building in Greenport. At the time I purchased it, I was aware that there was quite a bit of structural damage to it. The building had been backfilled on both sides 24 inches below ground line. All the studs were rotted up to that level; termite damage and water damage. The sill was totally rotted, it was just crumbling. The building was basically standing on the stucco. The building also had no insulation; it was stucco and two by fours and time. When I bought the building I had gotten an engineer' s report on what had to be done and I had a few contractors come look at it. I gave the bid - it was $24,000, and I had gotten a building permit for $30,000 which I would say I at least went up to $32,000 with the other improvements. Some of it was improvement; renovating it for the use of an art gallery. The square footage didn' t change; I used the same square footage for the art gallery as it was for the newspaper. I did mostly repairs - the building was going to collapse. There was just no structural integrity left in the building. I feel like I have been penalized for repairing the building. Here' s a copy of my blueprints, it shows what had to be done just to support the first floor; it was a very large undertaking. We had to rebuild the sill out of concrete block out of the dirt on both sides from the interior. The stucco walls really supported the exterior of the building. Then we had to resupport the second floor down to the first, down to the basement onto the lolly • columns. Then we put insulation in - I heard the State grants credits in some instances because you are increasing the 6 insulation because of the energy usage. So I increased my R factor from about 2 to 30 and I feel like I 'm being penalized because I repaired this building. It was in no state to be used 110 again. I see on the back of my card that even my depreciation has gone from 25 to 15 percent. I don' t feel it is fair. I feel if anything they should give me a credit for saving the building, because it is somewhat of a historic building. Since I haven' t increased my floor space, it' s basically the same usage. I don' t see it as an improvement, I see it as a restoration of structural integrity. If I can' t get a credit I would say at least give me what I had before. You can have a copy of the blueprint. Sam Markel: I don' t think a copy of the blueprint is necessary. Tom Henry: This is an estimate, do you have a bill? Or can you state an amount it went to? Bartolini: $24,600 - it went to $32,000. The reason I did it at that price, I contracted the whole thing. I stayed on the site. I had other bids and they exceeded $50,000. It is not a commercial venture, it is a cooperative art gallery with 25 artists and we all share the costs and maintenance of the building. Sam Markel: We don' t make a decision today, on Decision Day we will make our decision on this end and let you know about it. Thank you. • Bartolini: Thank you very much. 7 ) 1000-5-1-13 Joseph R. Henry 156 Central Avenue Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Joseph Henry: Yes, I do. I haven' t changed anything structurally, I added a deck. I haven' t added any square footage, change the roof line, or anything. Sam Markel: How many square feet was the deck? Joseph Henry: Fourteen by twenty. Tom Henry: This says sixteen by ten, 160 square feet. Sam Markel: And you said 14 by 20? That' s 280 square feet. There is no picture of the deck - you have no picture here? • Joseph Henry: No. 7 Sam Markel: But that' s the only addition you actually made? Joseph Henry: The deck, yeah. Sam Markel: You say the deck addition in 16 by 20? Joseph Henry: 14. 6 by 20. My assessed value has tripled. One of the reasons I bought the house was the low taxes and it tripled. Tom Henry: What did it go to? Sam Markel: 1500 to 4300, a 2800 addition. Joseph Henry: I have a hardship with the property because I do not have a driveway. So in the winter the village has no parking on the streets I have to walk three in a half blocks to the parking lot. When it' s 20 degrees, I have to walk in the snow and everything else. So I feel there is a hardship. Sam Markel: Okay, I think we have enough information to act on this one. 8) 1000-33-5-13 . 1 Paul Henry 236 North Road Box 2111 • Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Paul Henry: I do. I 'm trying to understand what the criterion here is for you decisions. Is there a criteria that you have? Sam Markel: Basically the criteria we use is you make a complaint and state you are paying more than your neighbor and the assessor has charged you more than is called for under law, or if he has illegally assessed you. Paul Henry: Basically, you are here to conform to New York State Board of Assessment Laws? Sam Markel: Yes. Paul Henry: Good, so then we all agree that there is a uniform assessment that is supposed to happen in Southold and if I may, section 305 of the Real Property Tax law defines the standard of assessment for all assessing jurisdictions in New York State. Assessor units are required to assess property uniform percentage of value, correct? • 8 Sam Markel: Now let me explain that to you. That does not mean that we are assessing like Albany does, or Brookhaven. If it is • unified in the Town of Southold. Paul Henry: I understand that. Sam Markel: We are not charging you more than the guy down the street. If the assessor uses the same ground rules for everybody in this town, then he is in the right. Paul Henry: I beg to differ with you out of all respect. That does not necessarily guarantee that there is going to be a uniform percentage of assessment which I could show in Southold, it' s not the case. The assessors have formulas that they assess properties at, I am prepared to show you today why my property is an exception. But if I may just read the next sentence here: Value subsequently has been defined by the courts, Market Value. I just want to see if we agree on the definition of market value. Sam Markel: What do you consider market value? Paul Henry: What a buyer will pay a seller for a piece of property. Sam Markel: Market value is not one sale. Market value becomes market value when there are general sales in that area of that amount. In other words it can' t be a sale where you've arranged • it - an arm' s length. Paul Henry: I understand that but according to New York State laws, now. . . Sam Markel: If there is one sale that does not make a market. Paul Henry: No, but I think it is a pretty good measurement of the market value for that piece of property. As a matter of fact, so does New York State. This is a brochure I got from the Equalization Bureau. According to them, value has subsequently been defined by the courts as market value or what a willing buyer will pay a willing seller. Now I agree that there is fluctuation and it is hard to - the price of a property might not be an accurate reflection of the market value next week or next month. But basically that' s the idea of the concept. I just want to see if that' s what we're shooting for. Sam Markel: If you are basing it on one sale, I don' t think the Board would consider it a market value of the property. Paul Henry: Well I 've come in here on one piece of property. Sam Markel: That' s fine but it' s in an area where evidently there has been a number of sales. • 9 Paul Henry: I happen to have the Town of Southold' s last five years of sales on my computer, and I am looking forward to • showing it to you. Sam Markel: Now you have created a market value. It is a general area if sales. Paul Henry: I just wanted to establish that the value, the uniform assessment is shooting for a consistent ratio to value of assessment, and the value is defined in the courts in New York State as market value what one buyer will pay one seller. I ' ll be submitting sales data to you which I am going to be making a case for and I just wanted to establish the rules, so to speak. I just want to see if we are congruent on that fact. Sam Markel: We attend the Real Property Meetings every year. Everything you read in that folder evidently is told to us at these meetings. Do I have to go any further? Paul Henry: I bought the house in 1985. At the time I paid $325,000 for the property, and my assessment was 17,600. According to the residential assessment ratio of that time frame when I bought the house, and according to the assessment at the time the property should have been valued at almost $600,000. I have a letter from the appraiser, who has appraised the house recently and who also did an appraisal for me when I bought the house stating that I paid a fair market value for the house at the time. So it wasn' t an inaccurate determination of market • value at the time of purchase. Today my house is worth approximately $450,000. But according to the residential assessment ratio, my house should be worth $690,000 given the 17,600 assessment. I see a 70 percent discrepancy between the value of my house when I bought it and today and its assessment consistent across the board over the five years. I have a listing of sales of property in the Town of Southold during the residential assessment ratio period, which I believe is September 1st through August 31st. This 70 percent figure is consistent with equalization rates as well. What I wanted to point out in these sales figures is - this is in sales price order, by the way - and if you look at the highlighted line, which is my sales, and you go up and down the columns and compare the sales prices and the assessments, you will see very clearly that my house sticks out like a sore thumb as far as ratio of assessment to value as depicted by sales price. These are all sales that fell within the R.A.R. period. They compute the R.A.R. on an annual period. I have another interesting diagram to show you; these are the same sales you see on that sheet, the R.A.R. period when my house was sold. These are assessments and these are sales prices. Sam Markel: Now you believe you should be assessed at at 2. 55 percent of full value. Paul Henry: Well, actually the most current R.A.R. is I believe • 2. 55, but my figure of $10,000 assessment is derived from the sales when I bought my house; I am establishing market value of 10 my house in 1985 when I bought the house. I have applied current R.A.R. from the time when I bought the house. Sam Markel: You're adjusting. Paul Henry: Pro-rating, correct. But I think if you take my appraisal on the value of my house today and you look at the ratios today, it falls right in line with the same percentages. Tom Henry: Since we' re trying to establish a record, explain what this chart is. Paul Henry: This is a listing of all the residential one, two, and three family homes that sold during the R.A.R period of September 1, 1985 through August 31, 1986. The R.A.R. was computed by Albany for the Town of Southold to be 3 . 11 percent. What this shows is the actual ratios of assessments to sales prices and the R.A.R. is 3 .11 percent. Anybody above 3 .11 percent is higher than the average and anybody below 3 . 11 percent is lower than the average. This column over here is the actual differences. One point seventy four means I 'm 74 percent higher than the average. Point 73 means they are 27 percent below the average. Tom Henry: The relief that you seek. . . Paul Henry: That is 74 percent lower. On this year's market value of $325,000 - that' s what I paid for the house. • Tom Henry: You said today's market value. Paul Henry: Correct, today' s market value is $450,000. Tom Henry: This number, 10,107 as relief requested, is that the R.A.R. of the $450,000? Paul Henry: I think it would be lower. This is an estimate. To me, when my house sold, and my house sold for top dollar, that was a very good measure and determinate of market value. So what I did was take this figure from the sales price and the R.A.R. at the time of the sale. Tom Henry: When you say this figure, the 10,107 would be based upon the original purchase price of $325,000. Paul Henry: Correct, and the R.A.R. at the time of the sale. Sam Markel: Mr. Henry, when you bought this property, and you paid $325,000, have you split any properties off from this property since then? Paul Henry: No sir, nothing. • Sam Markel: So all the splits were done prior to your buying? 11 Paul Henry: Well, there were some splits when Eastern Shores was created, but I believe since 1964 when Mr. Jacobs bought the • property, he did no splitting; he acquired two little pieces and added them to the property, but they weren' t really significant as far as. . . Sam Markel: He bought a piece for $51,000. Paul Henry: That might be. And added to my property, but I might add that this can never be broken up again today. Sam Markel: All I am trying to establish is that $51,000 was paid for that property. Paul Henry: I find that hard to believe - I would check that figure. Sam Markel: That is a record on the card. In 1979, four parcels were combined, and in 1983 the barn was converted to living quarters, and 16,000 was added. Paul Henry: Here' s another neat graph. What I 've done here is taken the assessments and the sales of the Town of Southold and just plotted every one of them for that R.A.R. period of 3. 11, which is when I bought the house. The middle line of the graph represents the R.A.R. of that time. The bottom and top line represents a 10 percent margin, which of course has some errors. That means all these plots above and below the line are • representing sales of property that is out of line with the averages. Take a look where my sale falls - the one dot that sticks out. I even circled it for you. I think this shows that my piece of property is assessed way out of wack from the Town of Southold' s average and from all the other values to assessment ratios in the Town of Southold. I believe that this is the criteria that this board should be looking for. What I did for fun was I took the recent sales - I have all of them on my computer - of 1989 and I listed them out in sales price order, just to see where the assessments were falling. This starts at $400,000 and goes to $1.6 million. This is just the top end of all the sales for 1989. What I found is very interesting; I had to go up to $600,000 and $700,000 before I found assessments that met mine. Sam Markel: Did you ever entertain the fact that you could get $600,000 or $700,000 for your house? Paul Henry: You want to buy it? Sam Markel: You said that one sale made a market. Paul Henry: I don' t believe I said that. What I said is that I owned one piece of property and I was concerned about the assessment on it. Bob Scott agreed with me on the market value of the house; shouldn' t an assessor be present at these hearings? • Sam Markel: Maybe we could get Bob or Charlie in here. 12 Sam Markel: Have you assessed this property recently? • Bob Scott: Would took a look at the property recently, and we didn' t reassess it, it' s the assessment that' s been on it for a couple of years. Sam Markel: In your judgement, would you say that comparable to other properties of like size, etc. , that the assessment is in line with others? Bob Scott: Based on our method, it is in line with everybody else. On the method of assessment in Southold Town. Paul Henry: I thought the question was how much my house was worth? Sam Markel: Only if it is a sale assessment. In other words, if you had just sold or bought. . . Paul Henry: I thought you asked me if I could get $600,000 or $700,000 for it. Could I ask Bob that? Sam Markel: Sure. Paul Henry: Bob, what is my house worth, ballpark? Bob Scott: Off the record? • Paul Henry: Of course, approximately. Sam Markel: In Southold Town, we uniformly assess on brick and mortar. Paul Henry: You uniformly assess on brick and mortar to try an approximate market value. That' s the law. I assume Southold is trying to conform to the laws. NOTE: The Board will request the Assessors to reassess Paul Henry' s property within the next two weeks. 9) 1000-4-3-19 Patricia M. Orfanos 529 Main Street Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Patricia Orfanos: I do. I approached this from three different ways, and the most important thing was the woman who owned the house before grieved the house, so she had a body of information. Then I went and redid the research to make sure • that, first to figure out her method, then to figure out what I was comfortable with. I came up with a rather different set of 13 criteria than she did. This is Greenport in the historic district, and my house is probably the oldest house on the block, 1830. It is comparable to the Sterlington Historical • Society Museum. I bought the house a fairly renovated house from the previous owner. She had carefully restored the house. I bought the house over a year ago and added one room above an existing kitchen, another words, I didn' t increase the footprint of the house. I added one room above and I put on a back porch. The house in its original condition had an enclosed front porch. Sam Markel: Approximately $20,000 . Orfanos: Right. The lady destroyed in doing it. That' s why I 'm here, because I have been reassessed based on that room I put on, and the back porch. When I started to research block three; what I have are the largest houses on the block, which if I am allowed to have an assessment of $7300 which the assessors want me to have, means these houses, two of which even have two houses on them, with 50 percent more property as I, and they don' t even pay as much. The rest of the houses on the block are also above my house. I should fall somewhere in the 75 percentile because my house is fairly large, and these Main Street properties are fairly narrow. I used the ratio of 2.42 that I got from your assessor, and also based on the present market value, which is lower than what I paid for it. I am told that I can only reasonably get $200,000 for my house. I have a letter in here for that. The other problem in Greenport is that houses are depreciated, and depreciations run all over the • board. One house that had a fire is 75 percent, the most highly depreciated, and then they go down to 10 percent. I found that 26 out of 34 house on my block have a depreciation factor. Sam Markel: How old is your house? Orfanos: 1830 . For me not to have depreciation is a hardship. Sam Markel: Have you applied for a depreciation? Orfanos: There is a depreciation of 25 percent; that is what the lady before me won. I 'm going at it more thoroughly than she did - I went through everybody' s card on the block. Sam Markel: So you want an additional ten percent? Orfanos: The present assessment is $7300. I come up with a different figure based on market value. I feel the $4800 is more accurate. And I would be willing to say ten percent because my house is in good condition. I don' t understand how these depreciations work, and either does Bob Scott really. He feels they all were done according who was friends with the assessor. Sam Markel: You want ten percent depreciation off this figure • here, which would bring you down to $4300. 14 Orfanos: Right, which would make me fall within this block accurately. Certainly $7300 is way out of line based on the • market dollars. A step further I could have taken it is to to up a street where the very large houses and the biggest properties are and see what those assessments are. The houses on my block resemble my house. 10) 1001-7-3-11 Adele Dusenbury Elizabeth Garrity P.O. Box 863 Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Adele Dusenbury: I do. Elizabeth Garrity: I do. Dusenbury: We are challenging our property' s total assessed valuation, which is 8300, as well as the small depreciation allowed on it. We challenge what we consider an exorbitant tax rate of $5. 25 on 1104 square feet of the structure as unfair and inaccurate as compared to any other property in the village of Greenport. In our research we found not one other property • charged with $5. 25 per square foot for any portion of the structure. Sam Markel: You're talking about the 1104 square feet? Dusenbury: Yes. We are also challenging the highest rate we found charges on any other 1 story extension in Greenport - $3 . 25 on 304 square feet. This space in the house - it was the Price house - the lady had a dental office in there and maybe that' s why they charged at that rate, but we, of course are not using it as a dental office and we have removed the laboratory and bathroom and we feel the rate should be what all other houses are charged for a one story extension at $2. 50. There is an obvious inaccuracy where it says .75 of an acre; we can show you a survey - it adds up to 20,894 square feet which about one half acre. So we' re requesting that this be corrected. This would reduce this 1600 to 1070. Apparently this reassessment came up this year because of the transfer. We have attached the very last page, from a tax payer' s guide, in yellow. We don' t feel it is fair as new homeowners to be targeted. We have a much higher rate than other properties we have come along. We have listed other properties on page three for you. Sam Markel: I have asked Bob Scott to come in here for one specific question. Bob, evidently you have just reassessed this • property. Bob Scott: Yes sir. 15 Sam Markel: In its previous assessment, it was being used as a dental office. Do you know that if the rate they were using at • that particular time perhaps was a multiple rate because it was $5.25. Bob Scott: I want to clarify something. We are not going there to reassess when there is a transfer based on the sales price. We are going to assess to make sure the rates are correct, not to increase it. What we did is to increase the depreciation from 5 to 10 percent in this particular case. The rates we had on the house went from $4. 00 to $5. 25 based on the fact that it is a two story and doesn' t have a fireplace, we subtracted twenty-five cents. That is the reason why we changed the rates. Sam Markel: You would have used $5. 50 if it had a fireplace. Bob Scott: Yes, it would have been $5. 50. Dusenbury: But where the dental office is is this $3 .25. Bob Scott: You don' t have a fireplace, it is a one-story section, $3 . 50 minus twenty-five cents is $3 . 25. Sam Markel: They did not take into consideration that she was using it as a dentist office when they assessed. Dusenbury: We don' t know, it was like this when we bought it. I think maybe they did take it into consideration. • Sam Markel: I doubt it very much, I just asked Bob that question. Dusenbury: Well, I ' ll show you the information we have on other one-story extensions and no one is paying $3 .25. Sam Markel: That' s the way to go. Dusenbury: We drove around to find comparable property, and we have a list here to show you. This research, on page two shows the depreciation allowed now, which is 10 percent, is completely out of keeping with other Greenport houses. It appears that the assessors over the years have made the logical decision to allow the outdated, huge old houses in Greenport a significant depreciation so that the homeowners could afford to hold on to them and maintain them. We agree for the need for such consideration and wish to be included, especially since our property is in worse condition than it was in 1979, which Bob Scott noted himself. It needs a new roof desperately, it actually leaks. It needs a lot of painting and repairs on the outside. The depreciation of this house, when you see the other comparables, to raise it from 5 to 10 percent is a joke. We believe a 40 percent depreciation allowance would be appropriate in keeping with similar properties, and hereby make • that request. Sam Markel: You certainly have done your homework. 16 Dusenbury: If you take a look at all of our comparables starting on page three, you will see how larger and better homes • are assessed lower than ours. The summary on page seven lists all of our requests. 11) 1000-64-4-11 Richard F. & Marilyn Marschean 52 Willets Drive Syosset, NY 11791 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of you ability? Richard Marschean: I do. The only reason I am here is that my mother-in-law passed away a few years ago and I took this house over during that time. I know that since the house was assessed in 1987, the price of real estate has drastically dropped. When I got this assessment, I figured I got it because the house changed hands. The appraisal I got two or three years ago, I don' t think I could get that much money for the house today. I put in my application what I thought I could get - approximately $20,000 less, which would equal the original assessment. I plan on making additions to this house, I just don' t want something to start here and get out of hand. I just want to make sure I wasn' t singled out with this increase, that I can get a fair shake. • 12) 1000-104-4-32 John P.A. Marcin and Christine D. Marcin 34 Harvard Street Garden City, NY 11530 This application was accepted with no statement - assessment was reduced last year due to litigation. (has no C.O. due to violations) Property is still in the same state as last year; however the assessment was raised back up. The Morning session ended at 12:10 P.M. for lunch break. The Afternoon session began at 2:00 P.M. with the following Board members present: Samuel Markel, Co-Chairman John Sullivan, Co-Chairman William Weinheimer Thomas Henry Thomas Burdy 13) 1000-137-5-15 James K. & Rosett McKillop 64 North Corona Avenue Valley Stream, NY 11580 • 17 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best • of your ability? James McKillop: I do. Sam Markel: You have an unequal assessment? McKillop: Yes. Sam Markel: And what did you base that on? McKillop: Just some of the other assessments we understood applied in the area on other homes similar to ours. Sam Markel: Do you have any specific ones that you compared? McKillop: We had some houses that were on Pequash and Glennwood. We have four. Sam Markel: Someone will go get their cards. McKillop: We remodeled last year, the second floor. I 'm not sure there is any more floor space upstairs than there was before, it may be somewhat higher. It had a dormer on it. We purposely did it this way to avoid tax increase and we got an 85 percent increase. • Sam Markel: This year. How long have you owned the house? McKillop: 1972. Sam Markel: So this is the first time they reassessed it since you bought it. McKillop: No, they reassessed before, when we did the dormer. We had filed to put in a half bath and never did. I don' t know if that was taken into consideration. There is only one bath in the whole house. John Sullivan: In 1979 you put the garage and the accessory building on, and it went the 3500; in 1989 it was only a partial, because you had torn everything apart, that' s when it went down to 2700. 14) 1000-40-3-6.2 Linda C. Wilton P.O. Box 158 Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of you ability? 110 18 Linda Wilton: I do. I don' t want to pay anything. It is in the process of being determined by the State to be a freshwater . wetland and until they either condemn the piece of property or overrule the decision, I can neither sell the piece of property or build on it. This point, the property has no value. Sam Markel: How big of a piece of property is it? Wilton: An acre. Sam Markel: And the entire thing is wetlands? Wilton: Yes. It is by the old Migrant Camp. My Dad owns it; he built on a piece next to it, but when we applied for a building permit, we were denied. Sam Markel: This is the first time you've complained? Wilton: Yes, we were hoping it would be resolved in our favor by now. Sam Markel: Has the D.E.C. made that decision on the wetlands? Wilton: Yes. I have copies of the violations. 15) 1000-35-3-3 Jerome Mazzaffero • 3060 North Road Greenport, NY 11944 Note: Complainant not present. Sam Markel: The land assessment value is greater than the comparable neighbors; he is asking relief on land of $100. I feel we should decide in favor of the complainant. 16) 1000-133-1-9 John Dinos 821 Boulevard East Weehowisen, NJ 07087 Note: Complainant not present. Sam Markel: The complainant did not state how much he wants his assessment reduced to; therefore, we cannot act on this. The application is not complete and we must deny it. The Afternoon session was adjourned at 4:17 P.M. for dinner break. • The Evening session of the Board of Assessment Review began at 7 : 00 P.M. with the following members present: 19 Samuel Markel, Co-chairman John Sullivan, Co- Chairman William Weinheimer Thomas Henry Thomas Burdy • 17) 1000-22-3-8. 2 Stephanie J. Seremetis Martha Ann Campbell P.O. Box 641 East Marion, NY 11939 John Sullivan: Do you solemnly swear that the information you are about to give herein will be given accurately and truthfully to the best of your ability? Stephanie Seremetis: I do. Sam Markel: You say on your application you want your assessment reduced to $5900? What is the basis of your claim? Seremetis: Basically, I went to contract on the house in September of 1988, at the purchase price of $205,000, and for a variety of reasons the sale was delayed until the fall of 1989. The appraised value is the same as the purchase price at the time. I am at a loss as to why the property is worth $120,000 now. I 've made an effort to improve the house; I did some work - added a fireplace and upgraded the bathrooms and kitchen. The roof has not been changed. • Sam Markel: The physical size has not been changed? Seremetis: Absolutely not. Sam Markel: By adding a fireplace, you would be adding about 25 percent per square foot. Seremetis: The cost of the fireplace was about $7700, and I gathered there would be a raise. Sam Markel: I pulled out some property cards earlier on comparable properties to see how they compare with your property. Just so you know we did not just pass you by; we have here Richard Israel, Dorothy E. Cook, and Papazaharion to compare with your records. Seremetis: Yes, okay, I know who they are. 18) 1000-6-6-14 Myrtis Mixon & Randall Imell 428 4th Street Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you are about to give will be given accurately and truthfully to the • best of your ability? 20 Myrtis Mixon: I do. • Randall Imell: I do. Randall Imell: Basically, what we did is took the formula on the report cards, the property cards. Mytis Mixon: See, what happened is our assessment has been raised 40 percent, from 2800 to 3600 in one year, and we contend that this is an unjust, arbitrary increase, putting us into an unequal position compared to comparable properties in Greenport. I was actually encouraged to grieve this increase by Mr. Scott. I called him last week to ask him why the assessment was raised; he said he wouldn' t be able to defend the assessment if we made a grievance. Although I never knew about grievances before, I decided it was worth a try since he said that. We were unable to determine from the record card what the previous square foot formula was, or when it was raised. When I asked Mr. Scott, he wasn' t sure. Right now, the square foot rate is at $5. 00 per square foot, and the depreciation allowance was changed in May from 45 to 25. We are not sure when it was changed to $5.00, or what it was when. To support this grievance, we took records on seventeen properties similar to ours. And this wasn' t very difficult to do because I remember when we were going into contract for our property, I asked the realtor how he would describe our house. He called it the Greenport barnacular, because there are so many houses just like this with the three windows across the top. It was easy to find • similar ones. On the attached graph we have copies for each of you, we outlined these properties to show that ours is assessed at an unequal rate to similar ones. In the ratio per square foot these other houses range from $2 .75 to $4. 50; ours is the only one at $5.00, and we feel that it is clearly unequal. Our house was also given unequal treatment on its depreciation allowance. We contend that our depreciation allowance should not have been reduced from 45 to 25 percent. Our house was in derelict condition when we contracted for it in 1987 at the peak price of the Long Island real estate boom. Shortly after the contract, the owner died, the house went into probate, so it went into a long limbo which wasn' t good for the house or us. It slipped into further disrepair because the attorneys for the estate would not authorize coils to be replaced in the boiler, and the house froze in the winter of 1987, and all the pipes burst. The house was lucky we went to see it at the right time, it was gushing. We rescued it from falling in on itself. We closed on the house in January of 1988, in confusion, and found the heating, wiring, and plumbing were inoperable. First we had to try to get the heat back into the house because we couldn' t use it until we did. We enclosed photographs and records of the seventeen comparable properties to show these houses, many with higher depreciation and in far superior condition than ours. We see no reason why our house should be singled out as an assessment raise. We did replace the back porch, and that is why we got a building permit. It may have triggered the • reassessment. 21 Sam Markel: There are several things that could have triggered it; one is a building permit, the other is the change of • ownership of property. Randall Imell: Basically what the photos show is that the respective houses that are on the graph here are in better conditon than ours, and are assessed at a much lower rate. Mixon: We haven,t been able to deal with a shingle problem which is bad, but we haven' t been able to tackle it at this point; so we haven' t been able to deal with the roof . The roof looks awful, but it doesn't leak. We were wondering, though, that somebody did give us a reference to a recent Supreme Court, U.S. State court saying that it is illegal to assess property for tax purpose at its current value, based on its recent selling price, while similar properties remain at lower assessments simply because they have not changed hands recently. And that particular piece of information is in other grievance books for towns, but isn't included in ours because this booklet was revised in April 1990. It isn' t fair to reassess our house based on what we paid for it, unless he goes back and reassesses all the houses that are similar or better at what their value should be, which is very difficult to determine, I know. The assessor also said that he wants to bring all of Southold Town to $5. 00 a square foot, for a two story framed house, and most people would agree the properties in Greenport cannot match most of the Southold properties per square foot basis. And although we do love Greenport, I think • any realtor would tell us that the value of a two family house in Cutchogue is not necessarily the same as one in Greenport, just level on the Town based on that. Because of unexpected costs entailed by the extra problems caused by the negligence of others and also of our own naivete about what old houses were, we have been unable to address all the woes of this old house. We enclose detail pictures of the house to show exterior dilapidation in the roof and the siding, to show that this old house is not in mint condition, and is assess at a higher and unequal rate to houses in our comparable group that are in mint condition. We request our house be reassessed to $4.00 a square foot and returned to 40 percent depreciation. Samuel Markel: We do not make decisions today. We are very familiar with your situation, and what we will do is in a week or two, we have a Decision Day. You then get the decision by mail. I must say you did your homework. Note: Bob Scott was asked to come in. Sam Markel: Based on your information, do you think the complainant is on solid grounds for a reduction? Bob Scott: I think we are on solid ground. • Sam Markel: On your assessment? 22 Bob Scott: Yes. The assessment for a two story house with a basement and a fireplace is $5. 50, they have a basement, not a • fireplace, so the the rate is at $5. 00, not $5. 25 which it could have been. It could have been higher is what I am saying. We believe that 50 percent depreciation is a house unfit for human habitation, that' s our standing. 19) 1001-7-3-9 Jeanne Cooper 414 Clark Street Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Jeanne Cooper: I do. Sam Markel: Now, would you like to state your complaint? Cooper: Basically what happened was I only had the house since 1979, and the title, it was my husband and myself on title, now it is just myself on title, because we are divorced. Since he was deleted from title they came in and assessed it. I owned the home since 1979, but they reassessed anyway. I talked to Bob Scott about it and told him it wasn' t fair. None of my other neighbors who owned their homes since 1979 have had their • houses reassessed. I haven't applied for a building permit, or made any additions. He said at the time I should look for other reasons than that. I didn't think it was fair, but I looked through, and what I did find was that my house is an old house, and I took a look at surrounding properties, to see what the comparables were, but there were a lot of title changes in my neighborhood. What I found was the houses that just recently transferred have a much higher depreciation than I do. My house only has a 10 percent depreciation - it is an 80 year old house - because I cut the hedges. Other houses have forty percent or more depreciation. I picked out two of the waterfront homes around the corner from me to take a look. Here' s a much bigger house in better condition than mine, and its got a forty percent depreciation. Then there is a big house that was just purchased a couple of years ago and even though they changed the depreciation, it still is a lot more than mine. I felt that the depreciations are not in line at all with the condition of the homes. I would like to have the depreciation raised to something more reasonable. Sam Markel: Does anyone have any questions? 20) 1000-14-3-27 Margaret Ashton P.O. Box 457 • Mattituck, NY 11952 23 Note: Complainant was not present. • Samuel Markel: Last year the assessors examined the house at the Board's request; a depreciation was granted. She is now saying that the house is in worse condition this year; we must pull the 1988 file to examine the complaint and decision of last year. She is now requesting a 50 percent depreciation. 21) 1000-115-4-31 Gertrude T. Baldwin 5375 New Suffolk Avenue Mattituck, NY 11952 Note: Complainant was not present. Sam Markel: The complainant is not making a claim; she did not write in what she wants the assessment reduced to; therefore, we cannot act on this. 22) 1000-122-4-17 Robert E. Waldron 2980 Ole Jule Lane Mattituck, NY 11952 Note: Complainant was not present. • Sam Markel: Mr. Waldron did not state what he wants the assessment reduced to; we cannot act on it. 23) 1001-3-5-2 Dennis & Brigid McMahon Box 458 Greenport, NY 11944 John Sullivan: Do you solemnly swear that the information you are about to give herein will be given accurately and truthfully to the best of your ability? Dennis McMahon: I do. Brigid McMahon: Yes. Brigid McMahon: What I did is went around my neighborhood, and took pictures of houses that I know to be comparable to ours, and at least the same size or larger. Then, I checked to see what their assessments are; we are way out of line. These are the places I took pictures of, and they are all marked on the back. Sam Markel: You did a good job, but what we are going to do with these pictures is pull the property cards - that will give • us physical dimensions, prices, etc. . We don' t make any decisions tonight anyhow. 24 Brigid McMahon: I understand that. • Sam Markel: We pull all the cards and compare them with your card. Brigid McMahon: Well, unfortunately, what I found is that some of the information is not up to date on the Assessor' s cards. So, although, when you pull out the card it may look like a place is not in as good condition or whatever, I can assure you that I 've been to these places and they. . . Sam Markel: How long have you lived there? Brigid McMahon: We've been there for ten years. These other houses, which are larger and in better condition, have lower assessments than our purposed assessment, they are are not comparable. Dennis McMahon: I think the problem is basically in the system. I don' t understand that when you improve your home and you do a nice job and you have a little pride in your home, they take it to a certain point every time you are assessed on this. It seems a little backward, especially when a place like Greenport really needs a breath of life. My brother and I came in here in 1976 and bought two houses and put every penny we had into it for about 10 years. Then you receive a royal drop-kick from the community for doing all that work. I doesn' t make sense. Every time you make a little improvement - I'm not • talking major additions - I didn' t even add to the footprint of my house. And you're penalized. Sam Markel: Thank you. 24) 1000-70-4-37 . 1 John B. Amrod, Frances E. Amrod P.O. Box 610 Southold, NY 11971 John Sullivan: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? John Amrod: I do. Gentlemen, before I came down tonight, I had a feeling we were over assessed, and by examining the records and comparing them with comparable properties, I am convinced that we are horribly over assessed. My wife and I have a one family ranch, a two bedroom house. Our taxes have gone up since we bought it, but it looks like we will have to be forced to sell. I wouldn' t be squawking if everyone around us was paying their fair share, and if everyone was, the Town would have a tremendous surplus. We are not waterfront property. We have a thirty year old house that needs a lot of work. There are newer homes that are larger and on the waterfront that are assessed • less or about the same as our property. I pointed out under part three G that we have a house with two bedrooms, in only 25 fair condition, no air conditioning. The Crowley house was recently sold; it is a much larger plot with central air • conditioning in much better condition, and is assessed at only $9200, which is $300 less that our property. Even more dramatically, the Sacco property on Jockey Creek is waterfront, larger, and in better condition, and is assessed at only $8600. You got us at $9500. I have listed other properties that are assessed less and are nicer homes. I would trade in a minute. The Brattle property is worth at least twice the value of our property. They all are three and four bedroom houses. This makes no sense to me. Where is the logic in this? This one boggles my mind - the Bjerknes property - the house is larger than ours, in better condition, you know what the assessment is? $8300. And ours is $9500. 25) 1000-139-3-7 Daniel Reiter 2650 Wickham Avenue Mattituck, NY 11952 Represented by: Fred N. Perry, Esq. 66 Commack Road, Suite 102 Commack, NY 11725 John Sullivan: Do you solemnly swear that the information you are about to give herein will be given accurately and truthfully to the best of your ability? • Fred Perry: I do. Sam Markel: So you are appearing as attorney for Mr. Reiter, and he is basing his claim on competitive market analysis. Fred Perry: Yes. I am relying solely on that ERA ALbo Realtor Analysis which is actually one year old. I respectfully submit that the home values if anything have only appreciated since then. I am relying on that and the residential ratio and no other documentation. My only purpose as an attorney here is to once again emphasize - I firmly believe and respectfully submit this; absent application of the residential ratio can do no justice to the homeowners. Otherwise you are engaged in a very small sampling of several properties and the residential ratio on the other hand is based on hundreds of properties. That' s why the courts and the appeals level rely almost exclusively on the residential ratio. I appeared before this board last year, and quite frankly I have the same exact market analysis and the ratio. I did not get one dollar of reduction and I got the maximum cap on appeal, which is twenty-five percent and led the Town of Southold to refunding that money to the homeowner. The reason why the ratio was created in the early 80 ' s and while we pay taxpayers dollars for that agency to create the ratio is because it is deemed to create some type of equity for the crazy numbers we have to deal with. If you compare the assessment to one or two properties in your locality, they may be all • underassessed or overassessed; it may help you or hurt you. That' s why they've aligned a ratio based upon hundreds of 26 studies. I understand they use corporate construction standard; the last time I came before this Board, you bought in an • assessor and they said they applied the cost to construction. Sam Markel: Brick and motar. Fred Perry: But if you simply just utilize that system, you are rubber stamping the system, and I respectfully submit you are hurting the homeowner. The Nassau County Board of Assessment Review, because of the results at the appeals level, were forced to start adopting the ratio. This only happened this year. This is not meant to be a threat, but a realization that at the appeals level, the only true equity is application of the ratio. I come to this Board again, and the number result to a 25 percent deduction, I am positive I will get it. I probably will go before the Board next year with the same client. This would be the year to start using the ratio for what it' s worth. If you want any further documentation from me relating to the ratio, I will contact Albany and have it furnished to you. Sam Markel: I understand where you are coming from. But in Southold Town the Assessors, which we have no control over, work on a brick and motar assessed valuation. As long as they uniformly use it for the entire Town of Southold, we have to accept it. Fred Perry: It is totally at your discretion; and if you feel legally compelled, please site the athority to me. You are an • independent board. Lawyers should not get involved. Hopefully, homeowners should be able to come to you and get justice. My big tidbit is to help them out at the appeals level. I don' t think I should have to. I don' t know why this Board is rubber stamping the assessment; you have total power to do what you want. The law specifically, at your discretion, use the ratio. I don' t know of any legal president that says you have to do this. If you really are on the homeowners side. And if you want to avoid refunds by the municipalities. The Evening Session of the Board of Assessment Review adjourned at 9: 17 P.M. . Respectfully Submitted: 911_4-41-4uL l,-L • 27 1) 1000-666-2-4 TO 1000-666-15-3 ( 15 Lots) Murphy, Lynch & Limone, P.C. Complaint on Real Assessment for New York Telephone Co. 411 CERTIORARI 2) 1001-3-4-31 Certilman, Balin, Adler & Hyman Complaint on Real Assessment for Tidal Properties, Inc. CERITORARI 3 ) 1001-3-4-47 Certilman, Balin, Adler & Hyman Complaint on Real Assessment for Tidal Properties, Inc. CERTIORARI 4) 1001-3-5-16. 2 Certilman, Balin, Adler & Hyman Complaint on Real Assessment for Tidal Properties, Inc. CERTIORARI 5) 1001-3 .1-1-1 Thru 48 Cruser, Hills, Hills, & Besunder Complaint on Real Assessment for Stirling Cove Condominiums CERITORARI 6) 1001-4-7-12 Siegel Fenchel & Peddy, P.C. Complaint on Real Assessment for Mandel Family Corp. CERTIORARI • 7) 1001-4-9-7 Koeppel Del Casino & Martone, P.C. Complaint on Real Assessment for 235 Mill Street, Inc. CERTIORARI 8) 1000-4-9-28 . 2 Podell Rothman Schechter & Banfield Complaint on Real Assessment for Gusmar Realty Corp. CERTIORARI 9) 1001-4-10-5 Farrell, Fritz, Caemmerer, Cleary, Barnosky & Armentano Complaint on Real Assessment for The Bank of New York CERTIORARI 10) 1001-501-14 John W. Lappin, C.P.A. Complaint on Real Assessment for John W. Lappin CERTIORARI 11) 1001-7 . 1-1-1 thru 1001-7 .1-1-34 Siegel Fenchel & Peddy, P.C. Complaint on Real Assessment for Board of Managers of Oyster Point Condominium CERITORARI 28 12) 1000-4-3-3 Mr. W. Scott Blanchard Complaint on Real Assessment for Betsy Cushing Whitney CERTIORARI 13) 1000-15-3-17 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Anthony Pirrera CERTIORARI 14) 1000-40-1-20.1 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Anthony Pirrera CERTIORARI 15) 1000-40-1-20.2 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Anthony Pirrera CERTIORARI 16) 1000-40-3-10. 3 Siegel Fenchel & Peddy, P.C. Complaint on Real Assessment for Nicholas Petikas CERTIORARI 17) 1000-44-3-4. 2 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Dorothy Snyder • CERTIORARI 18) 1000-44-3-4. 3 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Southold Ventures, Inc. CERTIORARI 19) 1000-45-4-8.1 Murphy Lynch & Limone, P.C. Complaint on Real Assessment for New York Telephone Co. CERTIORARI 20) 1000-102-5-24 Wimpfheimer & Sherman, Esqs. Complaint on Real Assessment for The Southland Corp. 16440 CERTIORARI 21) 1000-51-3-3. 11 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for the Tamrah Management CERTIORARI 22) 1000-61-3-7 David G. Koch, Esq. Complaint on Real Assessment for Norstar Bank • CERTIORARI 29 23 ) 1000-73-3-1.1 Certilman, Balin, Adler & Hyman • Complaint on Real Assessment for Marlake Associates CERTIORARI 24) 1000-83-2-1 Cronin, Cronin & Harris, P.C. Complaint on Real Assessment for Pond Enterprises D/B/A The Beachcomber Motel CERTIORARI 25) 1000-83-2-2 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Pond Enterprises D/B/A The Beachcomber Motel CERTIORARI 26) 1000-84-2-4.1 Certilman, Balin, Adler & Hyman Complaint on Real Assessment for Marlake Associates CERTIORARI 27) 1000-97-5-4.7 Siegel Fenchel & Peddy, P.C. Complaint on Real Assessment for WMS Realty, INC. CERTIORARI 28) 1000-97-5-12 • Arthur J. Kremer, Esq. Complaint on Real Assessment for King Kullen Grocery Co. CERTIORARI 29) 1000-97-5-11 Murphy Lynch & Limone, P.C. Complaint on Real Assessment for New York Telephone Co. CERTIORARI 30) 1000-97-5-12 Siegel Fenchel & Peddy, P.C. Complaint on Real Assessment for S & E Realty Co. CERTIORARI 31) 1000-99-4-1 Margiotta & Ricigliano Complaint on Real Assessment for Vantage Petroleum Corp. CERTIORARI 32) 1000-100-3-2. 2 D'Amato, Forchelli, Libert, Schwartz, Mineo, & Joseph F. Carlin, Esqs. Complaint on Real Assessment for Crysellen Bouziotis CERTIORARI • 30 33) 1000-100-3-2. 3 D'Amato, Forchelli, Libert, Schwartz, Mineo & Joseph F. • Carlino, Esqs. Complaint on Real Assessment for Crysellen Bouziotis CERTIORARI 34) 1000-101-1-4. 1 Koeppel Del Casino & Martone, P.C. Complaint on Real Assessment for L & R Vineyards Assoc. CERTIORARI 35) 1000-101-1-5. 2 Koeppel Del Casino & Martone, P.C. Complaint on Real Assessment for L & R Vineyards Assoc. CERTIORARI 36) 1000-102-5-26 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 808 Realty Corp. CERTIORARI 37) 1000-105-2-1 Siegel, Fenchel, & Peddy, P.C. Complaint on Real Assessment for Thomas T. Shannon CERTIORARI 38) 1000-115-6-3 Cronin, Cronin, & Harris, P.C. • Complaint on Real Assessment for Frederick & Dolores Boeje CERITORARI 39) 1000-122-3-10 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Hodor-Staller & Kasper Building #170 CERITORARI 40) 1000-142-1-26 Certilman, Balin, Adler, & Hyman Complaint on Real Assessment for Alan A. Cardinale CERTIORARI 41) 1000-142-1-26 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for Genovese Drug Stores, INC. CERTIORARI 42) 1000-31-18-10 Meyer, Suozzi, English & Klein, P.C. Complaint on Real Assessment for Daniel Mooney CERTIORARI 43) 1000-55-5-2. 4 Meyer, Suozzi, English & Klein, P.C. • Complaint on Real Assessment for Pudge Corp. CERTIORARI 31 44) 1000-61-1-13 . 1 Meyer, Suozzi, English & Klein, P.C. Complaint on Real Assessment for Pudge Corp. 111 CERTIORARI 45) 1000-61-4-22 Meyer, Suozzi, English, & Klein, P.C. Complaint on Real Assessment for Pudge Corp. CERTIORARI 46) 1000-63-1-10 Meyer, Suozzi, English, & Klein, P.C. Complaint on Real Assessment for Pudge Corp. CERTIORARI 47) 1000-122-3-4 Meyer, Suozzi, English, & Klein, P.C. Complaint on Real Assessment for Maureen Mooney CERTIORARI 48) 1000-122-3-5 Meyer, Suozzi, English, & Klein, P.C. Complaint on Real Assessment for Maureen Mooney CERTIORARI 49) 1000-122-6-31 Murphy and Bartol, Esqs. Complaint on Real Assessment for Parviz Farahzad • CERTIORARI 50) 1000-21-6-1 Cronin, Cronin & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoc. Staller Associates Building #88 CERTIORARI 51) 1000-21-6-2 Cronin, Cronin & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoc. Staller Associates Building #88 CERTIORARI 52) 1000-30-3-12 Cronin, Cronin & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoc. Staller Associates Building #88 CERTIORARI 53) 1000-21-6-3 Cronin, Cronin & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoc. Staller Associates Building #88 CERTIORARI • 32 54) 1000-21-6-4 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoc. • Staller Associates Building #88 CERTIORARI 55) 1000-31-1-5. 4 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoc. Staller Associates Building #88 CERTIORARI 56) 1000-21-6-5 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoc. Staller Associates Building #88 CERTIORARI 57) 1000-31-1-5 .73 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 58) 1000-31-1-5. 8 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 • CERTIORARI 59) 1000-21-6-6 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 60) 1000-31-1-5. 5 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 61) 1000-31-1-5. 6 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 62) 1000-30-3-7 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI • 33 63) 1000-21-6-7 Cronin, Cronin, & Harris, P.C. • Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 64) 1000-30-3-8 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 65) 1000-21-6-8 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 66) 1000-30-3-9 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 67) 1000-30-3-10 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 • CERTIORARI 68) 1000-30-3-11 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 69) 1000-30-3-6 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 70) 1000-30-3-5 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Assoicates Staller Associates Building #88 CERTIORARI 71) 1000-30-3-4 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI • 34 72) 1000-30-3-2 Cronin, Cronin, & Harris, P.C. 411Staller on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 73) 1000-30-3-1 Cronin, Cronin, & Harris, P.C. Complaint on Real Assessment for 70 Marion Associates Staller Associates Building #88 CERTIORARI 74) 1000-26-1-31 Wickham, Wickham & Bressler, P.C. Complaint on Real Assessment for Pasquale A. Gemma & Penelope Gemma CERTIORARI 75) 1000-114-9-11 Wickham, Wickham & Bressler, P.C. Complaint on Real Assessment for Eleanor Salomon CERTIORARI 76) 1000-9-9-3 . 4 Richard F. Lark, Esq. Complaint on Real Assessment for David R. Wilmerding, Jr. CERTIORARI • 77) 1000-109-1-12 Wickham, Wickham & Bressler, P.C, Complaint on Real Assessment for Wickham Homestead, Inc. CERTIORARI 78) 1000-106-9-13 Wickham, Wickham, & Bressler, P.C. Complaint on Real Assessment for Stuart D. Wechsler CERTIORARI 110 35 THE FOLLOWING PARCELS ARE COMPLAINTS ON REAL PROPERTY ASSESSMENT FOR 1990 • FROM THE SUFFOLK COUNTY DEPTARTMENT OF REAL ESTATE By: Gerard P. Goehringer, Land Management Spec. IV 1) 1000-15-5-24. 8 Parview Avenue, Orient 2) 1000-84-1-6.18 Bridge Lane, Peconic 3) 1000-52-3-36. 1 Roads off CR 48, Greenport 4) 1000-15-9-1. 31 Roads in Lands End Subdivision 5) 1000-15-5-25. 2 Road in Orient by the Sea Subdivision, Orient 6) 1000-15-5-25. 3 Roads in Orient by the Sea Subdivision, Orient 7) 1000-43-2-5 Private Right of Way to 7, Greenport 8) 1000-43-5-23 • Beach Area off of Bay Road, Greenport 9) 1000-50-3-3 .1 Off of Lighthouse Road, Southold 10) 1000-54-2-11 Horton Road, Southold 11) 1000-59-1-26 Paper Street off Kenney Road, Southold 12) 1000-59-4-5. 9 Green Fields in Southold 13 ) 1000-59-4-7 Off of Turken' s Lane, Southold 14) 1000-59-9-6 Off of Soundview Ave. , Southold 15) 1000-59-9-9 Paper Street Access to Town Refuge Area, Southold 16) 1000-67-7-12 Soundview Ave. , Peconic • 17) 1000-70-6-14 n/s Pineneck Road, Southold 36 SUFFOLK COUNTY DEPT. OF REAL ESTATE (cont. ) 18) 1000-71-1-43 • Creek Front Area, N. Bayview Rd, Southold 19) 1000-74-1-44. 11 Henry' s Lane, Peconic 20) 1000-78-8-11 Private Road to provide access/N. Bayview Rd, Southold 21) 1000-78-9-26 Summit Rd. , Southold 22) 1000-79-7-41 Park Area for Subdivision, Leeward Dr. , Southold 23 ) 1000-83-1-11 Duck Pond Road, Cutchogue 24) 1000-86-4-1.9 Park Road Playground Area in Subdivision, Peconic 25) 1000-87-5-12. 3 s/s Main Bayview 344 w/o Cedar La. , Southold 26) 1000-87-5-23 .9 Canal Frontage off Main Bayview, Southold • 27) 1000-98-1-7.18 Private Road, Cutchogue 28) 1000-100-3-10. 16 s/e/s Inlet View East, Mattituck 29) 1000-100-3-15.14 e/s/o Reeve Ave. , Mattituck 30) 1000-100-3-19 Paved Road in Subdivision, Reeve Ave, Mattituck 31) 1000-102-8-35 Crownland Lane, Cutchogue 32) 1000-106-10-28. 4 Deer Path, Mattituck 33 ) 1000-107-2-3 .15 Greton Court, Mattituck 34) 1000-108-4-7 . 22 Off of Elijah' s Lane, Mattituck 35) 1000-113-6-5 • Unpaved private road -access to Miller' s Rd, Mattituck 37 SUFFOLK COUNTY DEPT. OF REAL ESTATE (cont. ) 36) 1000-126-9-8 • Wells Road, Laurel 37) 1000-126-9-28 Peconic Bay Blvd, Laurel 38) 1000-126-11-14 Peconic Bay Blvd, Laurel 39) 1000-128-2-23 Peconic Bay Blvd, Laurel • S 38 BOARD OF ASSESSMENT REVIEW CORRECTION OF ERRORS 411 1989-90 TAX WARRANT NAME FROM TO 1. Kourosh Javaheri 9900 9000 2 . Barry & Linda Improte 12500 11900 3 . Ali Jewlery Corp. 4100 3900 4 . Vincent Matassa 7400 7200 5 . Arthur & Anneliese Kreiger 8500 8300 6. Eugene A. & Wendy L. Pacholk 4600 4400 7 . Pawling Views Inc. 24900 11700 8 . Bessie A. Goldsmith 0 2600 9 . Frederick E. Hulse III & Wife 4100 4000 10. Walsh Park Benevolent Corp. 7700 6700 11 . Joseph Santora & wife 13500 12800 12 . Peter Panagopoulos 8500 7900 13 . John N. & Linda Sabatio 0 574 14 . Gerald Dale Dorman & Wife 12100 11800 15 . Guillaume & Renata deDalmas 4400 4200 16. Dirck Winser Brown 8400 8200 17 . John A. & Diana Shelley Prizeman 7800 7300 18. Edward Paul & Catherine J. Forte 5100 4800 19 . Robert Wissman & Wife 10150 10050 20. Frank J. Thorp 600 400 21 . Robert & Vera Jean Brown 4800 3900 22 . Anna Andriotis 8900 7200 • 23 . Hayk Kalenderian & Wife 8300 8100 24. John Katramados 5300 5100 25. Edwin M. Latson 2100 1000 26. Edwin M. Latson 600 200 27 . Edwin M. Latson 400 100 28. Susan E. Egan & Sally A. McGuire 3400 3100 29. Philip Barth & Wife 8100 7100 30. Harold Taubin & Wife 2500 3500 31. Lorraine H. Anlyan 6500 6100 32. Christopher Miceli 5700 3400 33 . Francis E. Stephan & Barbara Brown 4200 3700 34. Dorothy R. Bragonier 6400 6000 35. Robert G. O'Brien & Wife 6700 6300 36. John W. & Patricia Burke 9400 9200 37 . Ralph W. Tuthill & Wife 7400 7300 38 . Thomas Novak & Wife 4900 3900 39. Thomas E. Samuels 9100 8700 40. Edward P. Krebs & Wife 6400 600 41. Marybelle Carde 12900 12700 42 . Jeffrey & Dawn E. Bauer 0 $177 . 53 43 . Sal Tusa 9700 8700 44. Grace A. Finora 8200 5400 45. William Pymn & Wife 9900 9300 46. Gregory Leperides & Wife 8700 7700 47 . Kourosh Javaheri 8000 68000 • 48. Anthony J. Bucich 6100 6000 49. George Petersen & Wife 2100 900 50. Ernest G. Robinson & Wife 7500 7400 51. Elizabeth A. Allen 4700 4400 39 DECISION DAY • August 2, 1990 The Decision Meeting of the Board of Assessment Review was called to order at 9: 00 a.m. . In attendance were: Samuel Markel, Co-Chairman John Sullivan, Co-Chairman Thomas Henry William Weinheimer Thomas Burdy 1) Raymond Clempner 1000-36-2-4 DENIED 2) Raymond Clempner 1000-36-2-25 .1 DENIED 3) Frank & Agnes Licari 1000-89-2-6 DENIED 4) Pat & Paul Kulsziski 1000-4-7-16 DENIED • 5) Elaine Axien 1000-68-3-83 DENIED 6) Gary Bartoloni 1000-4-7-15 Assessment reduced to 5400 from 7400. 7) Joseph Henry 1000-5-1-13 Assessment reduced to 3600 from 4300 . 8) Paul Henry 1000-33-5-13 .1 DENIED 9) Patricia M. Orfanos 1001-4-3-19 Assessment reduced to 6100 from 7300. 10) Adele Dusenbury 1001-7-3-11 Assessment reduced to 7500 from 8300. 11) Richard & Marilyn MMarschean 1000-64-4-11 • DENIED 12) Christine & John Marcin 40 1000-104-4-32 • Assessment reduced to 3000 from 6200. 13) James & Rosett McKillop 1000-137-5-15 DENIED 14) Linda C. Wilton 1000-40-3-6. 2 Assessment reduced to 750 from 1200. 15) Jerome Mazzafero 1000-35-3-3 Assessment reduced to 6800 from 6900. 16) John Dinos 1000-133-1-9 DENIED 17) Stephanie J. Seremetis 1000-22-3-8. 2 Assessment reduced to 8800 from 9100. 18) Myrtis Mixon & Randall Imell 1001-6-6-14 Assessment reduced to 3000 from 3800. • 19) Jeanne Cooper 1001-7-3-9 Assessment reduced to 4600 from 4900. 20) Margaret Ashton 1000-14-3-27 DENIED 21) Gertrude T. Baldwin 1000-115-4-31 DENIED 22) Robert Waldron 1000-122-4-17 DENIED 23) Dennis & Brigid McMahon 1001-3-5-2 Assessment reduced from 3600 to 4500 24) John Amrod 1000-70-4-37 .1 DENIED 25) Daniel Reiter 1000-139-3-7 • DENIED 26) Norma & George Decker 41 1000-87 .1-1-24 81 Poplar Street • Garden City, NY 11530 Form not filled out properly; DENIED. 27) Alan Goodman & Elena Seibert 1000-52-5-11.1 277 Water Street New York, NY 10038 Form not filled out properly; does not say how much they want taken off assessment; DENIED. 28) Elaine Kelfer Margaretha Kloos 1000-3-5-70 155 Sterling Avenue Greenport, NY 11944 Wants assessment reduced to $4850; presently at $6180 . She sent in comparables, ie. Thomas Monsell. Mr. Monsell main building is assessed at $300, hers is $500 . Assessment reduced to $4850. 29) Paul & Claudia Budine 1001-3-4-36 . 5 • 165 Sterling Street Greenport, NY 11944 Mr. Budline sent in a letter and spoke to Sam Markel on the phone; he got the letter in on time but wihout an application because he did not understand the form. John Sullivan called Mr. Budline to explain, but did not reach him. Cards were pulled for comparables; ratios were compared of square footage; he is not being overcharged. DENIED. 30) Agway, Inc. 1000-60-1-5 Youngs Avenue Southold, NY 11971 Assessment was reduced to $20899 due to bulldozing of buildings. Agway wants it reduced again to 16500 - 18000 because reduction was not sufficient. DENIED. 31) Steve Moraitis 1000-39-1-4. 2 7995 Main Road East Marion, NY 11939 • Vacant piece of land; wants assessment reduced to 1450 ; Land was sold to him in for $78,000; In August of 1987 it was reduced to 42 5 acres from 18 acres. Now paying $2894 total tax; figures were checked out with assessors. • DENIED. 32) Louise Cardinale-Busch 1000-126-5-9 9060 Peconic Bay Blvd. Laurel, NY 11948 Property is not on Great Peconic Bay; it butts Mattituck Park District. Has access but not direct access to the Bay. Comparable cards were pulled; Land value should be reduced. Assessment reduced from 9300 to 9150. 33) Mr. & Mrs. Domick Sblendio Angela Auricchio 1000-43-4-37 6 Clark Street Huntington, NY Assessment raised from 4100 to 7300; Wants it reduced back to 4100. House is not liveable; it is unuseable and building permit was revoked, so no C.O. can be issued. Assessment reduced to 4100 from 7300. The Board of Assessment Review meeting was adjourned at 1: 30 • p.m. . • 43 • ,1.'+T, Jc ASSESSMENT ROLL - YEAR 1910. /_21 TOWN OF SOUTHOLD Complaint Last Name or Of Owner Property Assessment Assessment Grievance No. On Roll Desc. From To 1 Clempner, R. 1000-36-2-4 DENIED 2 Clempner, R. 1000-36-2-25. 1 DENIED 3 Licari, F. 1000-89-2-6 DENIED 4 Kulsziski, P. 1000-4-7-16 DENIED 5 Axien, E. 1000-68-3-83 DENIED 6 Bartoloni, G. 1000-4-7-15 7400 5400 7 Henry, J. 1000-5-1-13 4300 3600 11111 8 Henry, P. 1000-33-5-13.1 DENIED 9 Orfanos, P. 1001-4-3-19 7300 6100 10 Dusenbury, A. 1001-7-3-11 8300 7500 11 Marschean, R. 1000-64-4-11 DENIED 12 Marcin, J. 1000-104-4-32 6200 3000 13 McKillop, J. 1000-137-5-15 DENIED 14 Wilton, L 1000-40-3-6.2 1200 750 15 Mazzafero 1000-35-3-3 6900 6800 16 Dinos, J. 1000-133-1-9 DENIED 17 Seremetis, S. 1000-22-3-8.2 9100 8800 18 Mixon, M. Imell, R. 1001-6-6-14 3800 3000 19 Cooper, J. 1001-7-3-9 4900 4600 20 Ashton, M. 1000-14-3-27 DENIED • 21 Baldwin, G. 1000-115-4-31 DENIED R.P.T.S.A. - 500 - 4/7 • BAR-2 - Part II 44 • III7,--„,7-/A7; ,,,,-- ASSESSMENT ROLL - YEAR 1990/ 91 TOWN OF SOUTHOLD Complaint Last Name or Of Owner Property Assessment Assessment Grievance No. On Roll Desc. From To 22 Waldron, R. 1000-122-4-17 DENIED 23 McMahon, D. 1001-3-5-2 4500 3600 24 Amrod, J. 1000-70-4-37.1 DENIED 25 Reiter, D. 1000-139-3-7 DENIED 26 Decker, G. 1000-87. 1-1-24 DENIED 27 Goodman, A. 1000-52-5-11.1 DENIED Seibert, E. 28 Kelfer, E. 1000-3-5-70 6600 4850 • 29 Budline, P. 1001-3-4-36.5 DENIED 30 Agway, Inc. 1000-60-1-5 DENIED 31 Moraitis, S. 1000-69-1-4.2 DENIED 32 Cardinale-Busch 1000-126-5-9 9300 9150 33 Sblendio, D. Auricchio, A. 1000-43-4-37 7300 4100 i R.P.T.S.A. - 500 - 4/7 BAR-2 - Part II 45 111 COMPLAINTS ON REAL PROPERTY ASSESSMENT FOR 1990 TOTAL COMPLAINTS RECEIVED COMPLAINTS 33 CERTIORARIES 78 SUFFOLK COUNTY DEPT. REAL ESTATE 39 CORRECTION OF ERRORS 59 La9 • TOTAL S 46 ,19 0 STATE OF NEW YORK COUNTY OF ) ss: TOWN OR VILLAGE OF ) The undersigned, being duly sworn do severally depose and say that deponents are members of the Board of Assessment Review; that deponents have read the foregoing and know the contents thereof; and the matters set forth are true to the best of the deponents ' knowledge. Sworn to before me this 'o d y of - r� i , 199C, . HELENE D.HORNE NoWi►Public,Stats of NSw Yrak /12, No.4951364 Notary Pub�i �mt� oare Cl3iPanisaion Expires Mair?2,t e Z . ti • Gee �� /, �( d /S airman Mee M- /•er r )f' Member .oriZ27.7 I Me r R.P.T.S.A. - 200 - 4/72 BAR-2 - Page 2 of 2