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HomeMy WebLinkAbout1993 410 410 .1► t , RECEIVED /o:37,4./n AUG 1 p 1993 GRIEVANCE DAY TOwn Cleric SouumiA May 19, 1993 The morning session of the Board of Assessment Review began at 9: 00 a.m. Present were: John Sullivan, Chairman Thomas Burdy, Co-Chairman William F. English Jr. Francis A. Thorp 1) 1000-117-5-46. 3 Gerard H. & Carolyn Schultheis 43 Harding Road Old Greenwich, CT. 06870 Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Schultheis: I do. Mr. Sullivan: Do you have anything to say to the Board? Mr. Schultheis: I received the notice of the assessment change and I 'm basically looking into it. It was determined by me that my land value had been changed because my land is bulkheaded. The land has been bulkheaded for at least 60 or 70 years. I have photographs dating back to the 1930 ' s showing the bulkheading around the lot, so the land has always been bulkheaded. Also, it was determined that there was 35 feet of the lot which was on the creek on the bay and that was assessed at $85,000. The first issue is, if you look at the lot it' s self, the eastern most portion is a very narrow piece that sticks out into the bay with the creek on one side and a little bit of bay frontage, not really useful for anything. Now, what I did was I looked at the assessed values of the land of the contiguous lots, one of them being on the creek, and the other two lots being on the bay. In looking at, basically the calculations on the Assessors worksheet, it showed me that the assessed values came about by taking the frontage on the bay and the frontage on the creek, multiplying that by a cost per foot, and that determined the land value. So, basically the bay front area was assessed at $21. 00 a foot. The two contiguous lots on the bay are assessed at an average of $3 .81 a foot, so that is way out of line. The creek front was assessed at $8. 00 a foot. Looking at the contiguous piece of land, this is assessed a little over $6.00 a foot. It is useful land in that it is t • 2 • a commercial marina, and it has room to dock boats on it. It' s got to be valuable land by the fact that you can dock boats on it. The creek front area I have is on a very narrow creek and there is no room to dock boats on. So, basically I maintain that the value of the land has been re-assessed and is not correct and that it should be based on the actual value of the comparable lot on either side of it. Then what I did was, I took the numbers that I came up with, which I think is a fair assessment, and as a validity check, I took the comparable piece of land across the creek from mine, and I multiplied out how much was on the bay, how much was on the creek, and it came out to less then 10% of the assessed value of the land. Mr. Sullivan: Of what land? Mr. Schultheis: The piece across the creek from us. Mr. Sullivan: I can understand that because I came out with less than 10% of the value of that land. Mr. Schultheis: The piece across the creek was assessed at $900. Based on the numbers that I think are fair to assess my lot at, if I run that calculation, it would say that it should be assessed at about $987. So basically, my argument is that in bringing my lot into conformance with the contiguous lot as well as the lot across the creek, the assessment needs to change. If anyone is interested in the photographs of the bulkhead of the 30' s, I 've got them. It' s a copy of an aerial photo taken before the 1938 Hurricane. Mr. Sullivan: So what you did, is you replaced the bulkhead? Mr. Schultheis: Yes. Mr. Sullivan: When did you do that? Mr. Schultheis: In 1987 and 1988, and subsequent to that there was a Building Permit for work and there was an assessment done on the house of $400 in the 1988 time frame. Mr. Burdy: Can you hold on please? Mr. Sullivan: Do you have another copy of this? Mr. Schultheis: You can make a copy. Mr. Sullivan: Make a copy please. Sit down before you do that. Any comment from the Assessors? Mr. Scott: Yes Mr. Chairman, the assessment at $6,200 represents using the 3 . 24 E.Q. Rate for a value of $191,358. Mr. Schultheis purchased the property in 1987 for $275,000 and he approximately put $11,000 into the house according to the Building Permit. We are not assessing according to the price of the sale. We did go there according to Building Permits in 1989, which we adjusted on the house then, based on the Building Permits, replace and renovate a lot of 3 f , old wood. That' s when we saw that the bulkheading on the third side of the property was evident. That' s when we noticed it. Also, there is a dockage on that side which we are not assessing. It' s a semi-pennisula type, he' s got three sides. What we did was we assessed on the basis of $21.00 a front foot for the bay portion of it, which does have a salability which was not taken into consideration before. We did put a value of $8. 00 a front foot for the bulkheaded section along the canal and we do offer into evidence that the parcel he was talking about, which is directly across the way known as 1000-117-5-14.2, is at $20.00 a front foot as an unbuildable piece of property. In addition, the two particular contiguous parcels that he is talking about, that are assessed at $600.00 each, in our opinion, are not buildable. They are very narrow, based on a piece of property which as far as we know, can not be built upon. There was a minimal assessment put on them. If they were able to build on them, there would be a re-evaluation on that basis and we would be able to change that. In addition, there is another piece of property which is across the canal which is of a similar nature, where it has both bay frontage and canal frontage, and that is assessed at $21. 00 a front foot for the bay and $16.00 a foot for the canal so we thought where it was a re-evaluation, it was in keeping with the value of the property and not excessive by means of comparison of other people in the area. The one I was talking about is 1000-117-5-14. 2, and if you would like to have any of these, I ' ll give them to you. Mr. Sullivan: Did I understand you correctly to say that there was additional bulkhead added? Mr. Scott: It' s on three sides sir. What we did was we cut the bay 35 feet like a pan-handle. It gives them access out to the bay which does have a value. Then there was 190 some odd feet along the canal, then there was bulkheading again that came back in about 48 feet. Mr. Schultheis: About 35. On the bay, it' s not a bulkhead, it' s a groin. Mr. Scott: No, I 'm talking about the inside on the lagoon portion. Mr. Schultheis: 35 feet which has always been there. Mr. Scott: Which we didn' t assess at all, because of the fact that we didn' t want to make it excessive. We only did two sides, the smallest portion of it, and where the major portion of the value comes through, which is the canal. Mr. Sullivan: What they re-assessed is only replacement? Mr. Scott: We didn' t re-assess that portion at all sir. It brought evidence to the fact that it was more than a two sided value. He had $1,100 total on the land and it wasn't $1,100. It brings a value of about $33,900 to the land and we don' t think that is in keeping with that particular area with that amount of waterfront. This is a copy r • 4 • of the two that I offered in comparison directly across the way with the rates on there for the waterfront. Mr. Sullivan: Mr. Schultheis, do you have anything further? Mr. Schultheis: Well the fact that there might be other parcels that are assessed, interradially enters into the equation. I think the important information here is what the assessment is of, and the contiguous parcels basically surrounding the lot that I have. I could also reference the fact that if I look at block number 7 lot #31 has 100 feet which is bulkheaded on the bay and that' s assessed at $500. That's $5. 00 a foot. Mr. Sullivan: Is that in the comparison? Mr. Schultheis: Yes. It' s just a different piece of information. Mr. Sullivan: Any further questions? Board: No further questions. Mr. Sullivan: Thank you Mr. Schultheis, you will be hearing from us as soon as possible. 2) 1001-4-7-16 Pat & Paul Kulsziski 433 Main Street Greenport, N.Y. 11944 Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Kulsziski: I do. Our income tax statement for 1992 basically showed that our business has almost doubled in one year. It is still very difficult to make a profit and that is just the business. It has five rooms which are rentable and we have a very short season. We are very busy during the summer months, June, July, and August, but the rest of the year there is no business in Greenport as we are asking you to base your assessment on the income producing value of that property rather then the square footage. Mr. Sullivan: What is it you are looking for? You don't have anything filled out on this form. Mr. Kulsziski: Which one are you looking for? Mr. Sullivan: I 'm looking at page 3 . Mr. Kulsziski: I thought if I filled out item six it would cover it. 5 •• > > e Mr. Sullivan: So what are you looking for? This is what we have to Know. Mr. Kulsziski: I guess it is going to come under paragraph B which is a separate assessment, I 'm trying to see something in compliance here. Mr. Russell: On the front page of number six there is a mistake so that the total assessment is $9,700 and if you take a look at the property record card, you will see that the assessment was reduced last year by the Grievance Board to $8,900 and it has not been changed by the Board of Assessors this year. So the $9,700 is incorrect, $8,900 is what it was changed to last year and it has remained the same way. Mr. Kulsziski: I don' t have a copy of that information. The tax bills that I 've received from my mortgage company show the information that I have recorded on the first page here. Mr. Sullivan: Tell us what you want here Mr. Kulsziski? Mrs. Kulsziski: What we want to do is be able to have a profit in the business. Mr. Sullivan: I understand that, but what do you want, you have to tell us on this Board. I guess it would come under C, Improper Calculations of Transitions of Assessments. Sir, what we are asking you to do is to tell us, we can not tell you what you are going to get. You have to come to us and say this assessment is defective because, and we are looking to get our assessment of. . . Mr. Kulsziski: O.K. I told you the cause, but I didn' t tell you what I 'm looking for. Can we recess for a minute and come back in a little bit? Mr. Sullivan: Take this, and in the meantime we' ll hear somebody else. O.K. Thank you. Mr. Kulsziski returning: I apologize, apparently there has been some confusion here, but last time I appeared at a Grievance, I was not asked to propose an assessed value. I thought that was something that the Board did. I just grieved the fact that I feel the taxes are too high based on the income for the property. I didn' t fill this in here, but I will fill this in, in front of you if that is O.K. The figure here according to Bob, and that's shown on the record, is $8,900. Mr. Sullivan: We just wanted you to tell us what you wanted. Any questions from the Board? Board: No your Honor. Mr. Scott: The only thing I would like to state is that they originally purchased the house for $225,000 and they added an • 6 • addition for $150,000. The other thing is that, while the Statement of Income is a Statement of Income, it does not offer any proof of value. We request that the $8, 900 be upheld. Mr. Kulsziski: I would just like to count the fact that the value of the property to produce income, and at this phase of it' s business life, it is not producing much income. As we all know, business is very seasonal in this town. We've been open 12 months a year, 52 weeks last year. That' s the amount of income we've been able to derive from the property. Mrs. Kulsziski: Also we had our home assessed. We tried to refinance, but because we live there and our business is there, we could not get refinancing at a low interest rate because it was considered to be commercial. When we had our home re-assessed, it was re-assessed for $250,000. That' s what it was assessed for and we had valued our home, what we paid for it plus the addition, but nobody else does. Our home is not worth that. Mr. Scott: I just want to say that in addition to the income that it brought in, it is a primary residence for the Kulsziski' s and it could be brought into effect. They're bringing a basis of income alone, but it is a living residence for them as well. Mr. Sullivan: Thank you. Any more questions? Board: No questions. 3 ) 1000-104-4-32 John P.A. & Christine D. Marcin 34 Harvard Street Garden City, N.Y. 11530 Mr. Burdy: So you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mrs. Marcin: Yes, my feelings are, I think the letter is self explanatory. I 'm here to rectify an inspection. The other thing I wanted to mention. . . Mr. Sullivan: Everybody hasn't seen that letter. Mrs. Marcin: What do you want me to do? Mr. Sullivan: Just give us a brief of what it says. Mrs. Marcin: We own a residence at 7065 Bay Avenue in Cutchogue. We still don' t have a Certificate of Occupancy. We did our remodeling in 1988. Our contractor has refused to do any work and we are in the process of litigation which is on going. We have undertaken the construction work ourselves as much as we can. It' s a burden to rectify all this, and we are not sure, quite frankly, what 111 will have to be done in order to qualify for a Certificate of Occupancy. We have never been able to find that out so we are working on our own as best we can to try and get the house up to standards to get that Certificate. Because we do not have a Certificate of Occupancy, we do not have a marketable house at this time. For that reason, we feel our assessment does not reflect that property. I am here to ask that our assessment be reduced. Mr. Sullivan: Does the Board of Assessors have anything to say? Mr. Russell: Yes, first we would like to point out that the Certificate of Occupancy is irrelevant to the marketability of a home. Many of the houses in the town of Southold don't have C.O. ' s because they were built prior to the requirements of C.O. ' s, but there is still real property value that is there. Secondly, we would like you to look at the real property value that is submitted and we have the dates of the Opinion of Value of 1989. The engineer' s report is 1988. We have a letter from Mr. Lessard dated 1988. That is a significant amount of time ago and there has certainly been a lot of change made, knowing that I go by there all the time, that there is a value there. If the $6,200 isn' t reasonable and it is contradictory, we would be happy to sit down with the owner and discuss what is left to be done on the house. From exterior view, the house is completed and has assessment marketability on the real estate market and the value commences with the assessment that is on it. We really have to look at the date of everything, fitness of the same information that is being submitted every year. It' s five years later, it' s time, to look at what is done now. I would also like to point out that they do have full use of that home as does anybody out here that has a house out here although they do not have a C.O. , they have full use of it. It is certainly a real property value. Mrs. Marcin: What is your name sir? Mr. Russell: Scott Russell, Board of Assessors. Mrs. Marcin: The conditions that I stated in all these documents are what is present today. In Dec. of 1988 Mr. Lessard, who was then the Chief Building Inspector, told me I would not get a Certificate of Occupancy. One has never been issued. Anytime we have asked what must we do in order to qualify, because I have a suit against the town of Southold, I am told I am not allowed to approach the Building Department to find out, so we are working through the attorney, who is representing the town, and we still can't get a nailed-down list of what has to be done. We on our own are doing the best we can to try and do what we think will qualify for a C.O. That is the first time I 've heard that someone is going to actually tell me what is left to do to get a Certificate of Occupancy. Now, while I appreciate the fact that you like my house when you drive by it and we try to maintain the outside as best we can, not being there all the time, I cannot sell my house tomorrow. If I am in dire financial straits two months from now, who is going to buy my house without a Certificate of Occupancy? My other point, and it is a very valid point, to come before the Board of Assessment Review with the fact 8411 that I do not have a C. of O. I believe that the New York Board of Equalization and Assessment does use that as a basis. I think that I have a valid statement to make when I say that I have an unmarketable house without a C. of O. and that should be reflected in my assessment. I do not have the use of my house to do with what I will as any other citizen without that C. of O. My house will never pass title to someone else without that C. of O. I 'm working to get that C. of O. , until that time, I come before you to ask you for relief. Mr. Russell: I would like to add that the Certificate of Occupancy and the E.Q. Differential makes no determination to the assignability of a house because of a C.O. , or having no C.O. A couple of weeks ago, most of you gentlemen were in attendance at the training seminar which specifically stated by the representative from Equalization Assessment that the C.O. is irrelevant to the real property value of the house. Furthermore, it does not mean that the house is not sellable. Also, I don' t just drive by, we did a thorough investigation of the house from the exterior. Most of the pictures that are submitted here are not in their present state of condition. Most of these repairs have been done. There has been a significant amount of work that has been done. Again, if it doesn't deserve assessment at full value, I would be happy to consider a happy medium if the owner was to sit down and say this is what we've got done, this is what we've got to do, but it clearly has a lot of work that has been done over the past five years, and it' s a real property value that has to be reflected in the assessment. Mrs. Marcin: I was not at the same session so you have me at a disadvantage, but I did speak with someone who was at the same session and my information from that person was diametrically imposed from what I am hearing here. As I say, I was not present, so it was here-say. But I was told that was basically the basis for the assessment. Yes, we have done work to the outside of the house, such as raising recently the chimney height which was in violation. All these things that were in violation, let me tell you, someone had said we were O.K. for a C.O. , although that was not issued to me. We found out that we certainly had violations and we are working to fix them. We have done things to fix the height of the steps and there is still work to be done inside and no one has inspected that. Mr.Russell: If I may address the Board one more time, the question of the C.O. can always be reconciled by the simply viewing of the case. The state provides a recording of that session and then in that particular you will see that the representative said that it is irrelevant. The second issue is, that we really have to look at the value that is established. What is the value today? She is submitting an appraisal, or not even, but a letter of opinion that is dated 1989 from a licensed real estate broker who has passed away a couple of years ago. That is the burden of proof she has to over come. Mrs. Marcin: I can understand that I think property values were up then they came down, which is why I didn't ask the real estate brokers to look at it again. When it went like this, I think I might • 9 • be on an average now. That' s why I think that the price and property value holds true. If you require me to get another appraisal, then I ' ll have to do it, and I 'm willing to do that, but we' ll still come down to the appraisal of what the land is worth. Mr. Sullivan: Mrs. Marcin, do you have a list of all these violations from the Building Department? Mrs. Marcin: No. Mr. Sullivan: Have you tried to get them? Mrs. Marcin: Yes. Mr. Sullivan: You cannot obtain them? Mrs. Marcin: No. Mr. Sullivan: Mr. English Jr. , any questions? Mr. English Jr. : No, no further questions. Mr. Russell: One other thing I would like to mention is that I do believe this is an on going litigation, a case between these people and the Building Department. I would ascertain that the Board of Assessors is a separate body. We have a function to do, and that is to assess the property at its current value. The improvement to the property, whether it is new or not, has a value. We can assess a home under construction clearly when it doesn't have a C.O. Mr. Sullivan: Any further questions? Board: No. 4) 1000-52-1-8 Mr. & Mrs. Varujan Arslanyan 1055 River Road Edgewater, N.J. 07020 Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Arslanyan: I do. Your Honor, I purchased this house in 1982 and eight years live in the house and the ninth year, because it was a small house, only one toilet, and I decided to demolish and build my dream house as I designed the house. I submitted to the town the blueprints and they gave me the permits and I did a personal appraisal and end of the year that I started the house to demolish, that is 1989. I demolished and put the foundation, the town came in and stopped me by saying this house can' t be built here, it has to be moved back 60 feet. And then, of course we went for our variance, • 10110 they realize they made a mistake. They misinterpreted the building lot, instead of from the high-tide water mark being 100 feet, they were thinking should be from the tip of the bluff which is about 40 to 45 feet away. They gave me a permit to continue to build the house, and I 'm still building the house. But they denied me my swimming pool and my deck. Since then, two attorneys and a person who is following my papers is still fighting with the city. We have no jurisdiction actions from the Department of Environmental Control and this time in Dec. we had a storm and my land which is 19 feet above the sea which has been taken quite a bit away and I charged a bulkhead to the bill. The bulkhead has been granted but the deck and swimming pool is still in town for whatever the proper board or departments are still dragging their feet and I don't have service. Therefore, my house is not finished. My argument here, respectfully, is if you could see the mistakes discussed, and give me a copy of my past taxes and what is fair, but is unobservable for me financially speaking, I am 64 years old, I have intentions to retire here. This is unobservable, unpayable fee for me. It is 400 some odd per cent more then what I paid for last year, until now, $4,200 that I 'm paying until now, I don't have an appeal. I am not denying my obligation, however town and agencies are cause of this delay. I 'm a good standing citizen and I 've been paying my lot for a good many years and I had a house. Now I have no house. I spend my money. Times are very bad, financially speaking and income for life speaking and I am unable to continue with this kind of burden as I said my age and diminishing income and prevailing very hard conditions in the market place. Mr. Scott: Yes, Mr. Chairman, first of all, on page one where it says the total assessed value of the property, it is incorrect. He says it' s $18,100 and we have $14,000 as you can see by the property records sir. And while Mr. Arslanyan has no C.O. , as Mr. Russell said in the last case, we have to take into effect what the present state of completion is. We did take a look at that, and if you look in the last page of the property records chart, you will see that 25% was taken off of the back of that page. On the very bottom you' ll see for completion, 25% so we are taking into effect that the house is not complete and we have removed 25% of the total improvements from the assessment. In addition, Mr. Arslanyan, has not offered any proof to the contrary of the value the Assessors have put on the property. There was a sale up on Soundview Avenue Extension on 2-13-92, which was 50-2-6 for a smaller ranch with only 110 feet of waterfront and that went for $530,000. He has 150 feet of waterfront on the Sound. Mr. Arslanyan: I don't have 150 feet on the Sound, only 100 feet. Mr. Scott: I 'm sorry, he is correct. According to our calculations, there' s approximately 4,616 square feet of livable area when it is completed. It is a considerable size house, we're assessing the house presently as the value of about $432,000 as interpreted by the State Board of Equalization and Assessments. I am sorry that Mr. Arslanyan doesn't have the ability to pay, but we can' t assess on that basis. That' s all I have. 010 11 Mr. Sullivan: Do you have any questions? Mr. Arslanyan: Your Honor, my spending says now the city is different because I am not enjoying my money and spending. I am the spender, and I am not getting anything in return. They are getting their return as the more then double off the previous years when that house was not there. I am the one who is suffering because of the town and the department' s fault. Not to offend them because they earn their fee, I am the one, my is not being returned, not the town and not the Tax Department. I am paying my taxes as they are telling me. But now 400% they raise them. I would like to submit this, Mr. Scott told me when the $18,000 came from this other Friday, to fulfill this $3,400 for the land and $14,700. This is his handwriting, and this is why I took it at $18,100. Mr. Scott: Mr. Chairman, what Mr. Arslanyan asked when he came into the office was what the assessment would be on the house when completed. That' s an estimate of what the taxes will be when the house is finished and the 25% is off. So we are assessing him now on the basis of the 75% completion to the improvement and the land which is not seen at all. If you' ll take a look, what you have in your hand is an estimate for the future. It' s an estimate, it' s not for this particular tax here, it' s what he asked me to make him when I was sitting there with him. The other thing is that if you look at the property record card, you' ll see that when it was $7,900 in 1982 and he demolished the house and he put a foundation on it in 1991, we gave him a $500 parcel, the land has stayed consistent since 1982 at $3 ,200. In 1992, they had done considerable work on it. We increased the amount of the parcel for the improvement and this year there was a considerable amount of work done on it so we had to go and look at it, so we raised it to $10,835. There' s a natural progression to the manner of the assessment. The yellow paper is pertinent to Mr. Arslanyan for the future, but it is not pertinent to Mr. Arslanyan to the matter of the assessment at hand, which is the $14,000. Mr. Sullivan: O.K. This is for the completion? Mr. Russell: That' s after it is finished. Mr. Sullivan: Is this a single family house? Mr. Arslanyan: It' s only four bedrooms. Your Honor, if I may say this house is not from my opinion, house is not in use. House is not permitted to use for my use, seeing as I have suffered enough burden, and I love this area, and they are not giving me the privilege to come and enjoy my house. I had a house. With their permission, I demolished my house. I wanted to build a new house. I was willing to pay the new taxes, of course I was thinking it would be more taxes. But your Honor, this is not a normal thing. I never dreamed this could be, and he' s telling me my not being able to pay is my problem. It is easy for him to say that 75% of the house is done, 75% of what, unusable house. I don' t have permits. I can't live in it legally. It' s an illegal house. They don't have a point on me to 12411 say I did something wrong there. I did everything with their permits, they changed their minds. I 'm suffering two years enough your Honor. Mr. Sullivan: Who changed their minds? Mr. Arslanyan: The city, I have blueprints and everything to build the house and they approved. After I started to build, I demolished my existing house, and I put my foundation and they said stop. They made a mistake. Instead of house should be from high-water mark, they said from the bluff should be considered. I'm suffering very considerably your Honor, I wish you would show me courtesy of understanding my situation that I am in. I 'm going to an attorney to protect my rights, and then I found out they did issue me, 29 of last month, court issued me the permit for my bulkhead. But they said my permit which was issued two years ago, given to me, was old. Now we have to go back, start like I 'm looking for my tale, turning same place and still I have no papers to get into the house and do as I planned to do, conduct my life. Mr. Sullivan: Thank you, any questions? Board: No question from the Board. 5) 1000-117-4-26 William J. Sullivan 945 Fanning Rd. Box 317 New Suffolk, N.Y. 11956 Mr. W. Sullivan: Mr. Chairman? Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. W. Sullivan: I do. Chairman, gentlemen of the Board, I had submitted a complaint on unequal taxes. I also submitted a diagram here which I have copies of. Mr. Sullivan: What diagram is that sir? Mr. W. Sullivan: Of the adjacent property. I submitted that diagram of my property to the adjacent property, but I want to point out my neighbors, I 'm really friendly with them, so I don' t want to affect their taxes in any shape or form. I 'm only interested in my own. As you can see from the diagram here, the adjacent houses to me, looking to the one on the right, 117-4-25 assessed at $2,500. Most of the land around here is equal on the homes. All the property I 'm speaking about has homes on it. The one to the right of me has a total assessment of $2,500, the one on the left to me is assessed at $3 ,500, going down the line $5,300, and the corner house is $3 ,900 and opposite to him is $5,300. Now directly behind me, going to the northwest, this house is assessed at $1,700. The land is assessed at 411 13 $200 and it looks like it' s half vacant. There is a shed and things like that. The house to the right of me has a trailer home on it. My complaint is, I think, I have unequal taxes. Now that' s up to you people to decide. Mr. Sullivan: Comments from anybody? Does the Board of Assessors have any comments? Mr. Scott: Yes sir, Mr. Chairman. Mr. Sullivan has a house that represents 1,581 square feet. I agree with Mr. Sullivan that the lands appears to be fairly equally assessed on all of them. Mr. Sullivan' s, of all the houses in the area, his is the largest one. His assessment is $6,300. Mr. Martin' s across the street, is 1,485 square feet and his assessment is $6,800 and that represents because the swimming pool is the addition on that one. The one of Howard' s next door, is 616 square feet which is a considerable difference from a 1,581 square feet. The other assessments, such as Mr. Kostakis, is only 936 square feet and his assessment is $3 ,500. So you have about 650 square feet of living space that isn't represented on Mr. Sullivan' s. Mr. Bogavic next to Mr. Kostakis, is 1,134 square feet and it' s $5,300, so I think you see a pattern that there is not unequal assessment because it is according to the square footage and I submit that it is not unfairly assessed. There is no reflection, I like the Sullivans as much as anybody else in the neighborhood. Board: What was the size of the Howard? Mr. Scott: The Howard house is 616 square feet. Mr. Sullivan: Mr. W. Sullivan, would you please address the Board. Mr. W. Sullivan: There' s a trailer home on there too. There is also a shed in the back. I would think a $2,500 assessment, logically, it doesn't seem correct to me. Mr. Sullivan: How many square feet is the house? Mr. W. Sullivan: Which one? Mr. Sullivan: Howard' s. Mr. Scott: Mr. Chairman, according to the property record card, it' s 616 square feet, I would submit that the last Building Permit issued to the Howard residence was 1971. If there has been additional work on the property, such as make it into a two story house, which we have no knowledge of that, it was done without a C.O. , or if there' s a trailer on there that they put on there without our knowledge, and they are using it as such, then maybe the Department of Board of Assessors should take a look at it and reflect that change. Mr. W. Sullivan: That' s just exactly what I didn't want to get into. I don't want to get into a contest where I have to point out something, and it would go to them and get back to me and I would be • 14 ". on some kind of a bad list. I don't want to get involved in any of that. If it meant getting involved in that, I would just withdraw. Mr. Scott: Mr. W. Sullivan, if there is a reference to the Howard assessment being unequal based on having a knowledge of what the improvements have been, then that can't be used as a comparable. Mr. Sullivan: Do you have anything else Mr. W. Sullivan? Mr. W. Sullivan: No, that' s about all. Mr. Sullivan: Does the Board have anymore questions? Thank you very much, you' ll be hearing from us as soon as possible. Mr. W. Sullivan: Thank you gentlemen. 6) 1000-101-1-16. 2 Frances Slezak & Alf Sommerstad 7405 Alvahs Lane Cutchogue, N.Y. 11935 Mr. Sullivan: Do we have a copy of the application here? Mr. Burdy: Is there just one name? Mr. Sullivan: No, there are two names. Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Slezak: I do. My complaint is that we feel the house is over valued. We purchased it three and a half years ago for $170,000 and refinanced six months ago at which time we had a bank appraisal of $175,000. It' s assessed at $219,000, a discrepancy of about $44,000. I realize that the bank sometimes tend to be conservative in their appraisals, but based on these figures, I feel that it is over valued. Mr. Sullivan: Any comments from the Board? Mr. Russell: Yes, we just wanted to point out one thing, not just to this case, but to the larger picture, the bank appraisals do as you said tend to be conservative, but there is a range of value that we have to consider. Quite honestly, if you ask me $219,000, is it too high, probably. Is $175,000 too low, it' s conservative. We would like to ask you to consider a happy medium between those two and recognize that these are called quick sale appraisals and they are the low end of value for those homes. One other thing I want to point out, just so the gentleman understands, is that the $219,000 while it is too high, I do like to think it' s because of the erroneous ratio provided by the state as opposed to ours that doesn't practice it. 111 15 • Mr. Sullivan: What are you recommending, that $175,000 is too low? Mr. Russell: I think it is conservative. I think $219,000 is too inflationary and $175,000 is too conservative. I 'm not really recommending a settlement, I 'm just asking that you consider the nature of the bank appraisal if you consider an adjustment for this settlement. Mr. Sullivan: Any questions? Board: Just one question Mr. Slezak, do you own the adjoining property? Mr. Slezak: I realize the banks tend to be conservative, but still in today' s market, in this economy, I think $219,000 is much too high. Mr. Sullivan: O.K. fine, you will be hearing from us. Mr. Slezak: Thank you very much for your time. 7) 1000-95-4-18. 32 William T. Lademann P.O. Box 1030 Cutchogue, N.Y. 11935 Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Lademann: I do. Mr. Sullivan: What do you have to say to the Board? Mr. Scott: Can I save some time? Mr. Sullivan: If you want. Mr. Scott: The Assessors agree with the reduction request of Mr. Lademann of $6,200. Mr. Sullivan: Do you agree with that Mr. Lademann? Mr. Lademann: Fine. Mr. Russell: He did his homework, he gave us so much information it' s obvious. Mr. Sullivan: There is no worry to that one. Board: No questions, reduced to $6,200. 8) 1000-110-8-32. 9 • 16 . Thomas Wickham P.O. Box 928 Cutchogue, N.Y. 11935 Mr. Wickham: Can I make a brief statement? Mr. Sullivan: We would rather have the application first so we know what you are talking about, that' s the only reason. I know you' re going to be definitive and precise, but while you're talking, if we see something and it' s as it should be, then we have to call it to your attention. It will only be a minute. Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Wickham: I do. I would just like to make an opening statement that this in fact is every respect support land, and this is what the argument is about. It qualifies under the law as support land. It is important that your Board recognize that I built up the barrier beach from an elevation of five feet to an elevation in excess of eight feet, and this is the first line of defense against storm tides and my 4,000 feet of dikes on that side of the farm. In this Dec. 12, storm, had it not been for that beach and that berm that I put up, the tide would have come over my dikes in tremendous volume and would have put two feet of salt water over New Suffolk highway and would have made New Suffolk completely inaccessible for emergency vehicles. I might add that in the winter storm of 1936, there was a foot of salt water over New Suffolk land and this tide was at least a foot higher in Cutchogue. It might not have been in some other places, but this is the first time that water has gone over the top of that dike since the dikes were built in 1944. Had it not been for that berm on the beach, it certainly would have breached my dikes in several places and completely flooded the farm and New Suffolk land, and when I say the farm, it would have meant something like 120 acres inundated with salt water. Mr. Bressler: What we've got here this morning gentlemen, is an application for an agricultural exemption for a portion of John Wickham' s farm. That' s what' s before you. The reason it is before you is because for the first time in approximately sixteen years, the Assessors have denied this agricultural exemption for this portion of John Wickham's farm. It has been an agricultural strip dedicated to agricultural use and as I say for almost 15 years this has not been an issue. This is the first year this has come up. Nothing has changed about this application except for this year something has changed. What caused the Assessors to do this is something that really isn't important. I want to point out to you that we have never been here before, it has been never been a problem. The county has been happy, the state has been happy, everybody has been happy for having this stuff in agricultural use. This year the Assessor says no, this property doesn't qualify and he says the parcel fails to meet state guide lines and be classified as qualified support land. Why is that after fifteen years? The simply fact of the • 17 • matter is it didn't change. It does qualify as support land. The dikes protect the agricultural property, they permit the growth of agricultural products and in fact there is some agricultural products grown on this parcel. The conversation that my partner had, with the Assessors office about his motivation of this particular denial this year, it seems as though there is a focus on this tax parcel, we will call 32. 9 as we were advised yesterday by the Assessors. It was formerly 32. 5 and before that it was 32. Now, why do I bring us through the history? The history of this parcel is important because if you look at the application on the very last page, you will see a map of the 1976 tax map here, and you will see that parcel 32, consisting of 73 . 1 acres. This is property that was acquired by John Wickham and others by the deed that we have attached to the application. This is what they got. This is the property that has been used in agricultural production. This is John Wickham' s farm. It remains John Wickham' s farm. Over time various things have happened, nothing that he did. John Wickham' s farm still remains in the name of John Wickham and other names on the application and it remains one parcel. It always was one parcel, it remains one parcel, 32.9 or what use to be 32.5 is an artificial distinction created by the Assessors and it has nothing to do with the title of this property. The farm is the farm is the farm. Now we suspect what may have happened was, that the Assessors, prior to this group took it upon themselves, when there was a deed of the development rights of a portion of this property to the county to start whacking the parcel up into little pieces for tax purposes. It has nothing to do with the ownership of the farm, one parcel, you can look at the deed. On that one parcel, agricultural production is carried out, we all know that. The fruit farm is there and this is a portion of that parcel and it constituents support land. There is no basis what so ever, for carving out this one little parcel and saying you're not entitled to an exemption because there is no production on it and all it consists of are berms and dikes and other things, ignoring the fact that there is beach plum production down there. It seems to me that for the first time the Assessors have attempted to boot strap their way into knocking out an agricultural exemption on a portion of this man's property. That' s what' s going on here. They artificially carved out a piece and said this doesn' t qualify and that' s not right. You have the deed, you have the old tax map, you know what goes on this parcel, and we think it is entitled to the exemption. Mr. Sullivan: Thank you. Mr. Wickham: For clarification, may I add one point, this agricultural production we speak of, for about seven years we first owned and then leased Ackerly Pond Farm, right here on Ackerly Pond Lane. It had about a quarter acre of cultivate beach plum. About five years ago, we were selling pitted beach plums. We have a mechanical pitter that pits them in quantity. My daughter-in-law and myself, took a pail full of pits down there, about 1,000, and planted them on our own property, the barrier beach, where no beach plums had grown before. Some of them grew, and I might add that beach plums are very difficult to get started. I have tried several times to • 18 • transplant them, but some of these sprouted and grew and in last Sept. my daughter and grand-daughter harvested some of the crops for the first time. So there is, small admitted, agricultural production. The other thing which is rather laughable really, is we are just going through a situation with Suffolk County Farmland Preservation Program, in which they will only buy agricultural land but they are buying our dikes right on the present contract, signed by both parties, the closing will probably take place in six weeks. So the dikes themselves, are agricultural property by the Country' s definitions. This parcel contains about 2,000 feet of agricultural dikes protecting my main farm, not counting the barrier beach. Mr. Sullivan: So the Assessors have any comments? Mr. Russell: Yes, I just want to mention one statue you brought out against the law. In defining support land, support land means land constituting a portion of a parcel as identified on an assessment roll which also contains land qualified to receive an agricultural assessment. There is no farm land production going on, on that property. The attorney says that this is all one parcel, the farm over there, this is the support land, the farm stand, all of this is one parcel. He said the Assessors arbitrarily divided this parcel, we decided to create all these separate parcels out of it. I would like to clarify that by saying that it was Mr. Wickham who chose to divide these parcels. Last year this parcel was 32.5 acres. It was Mr. Wickham who decided to convert one acre along the beach there and put a house on it. This year it was Mr. Wickham who filed a new map with the town and the county that created another five acres to join that one acre parcel, leaving the 25 acres left as vacant land. Single and separate vacant land. It was Mr. Wickham who applied for a building permit as a single and separate piece of land on his 25 acre property. This is the parcel he submitted as a map for the Building Department as a single and separate piece of land. It was Mr. Wickham who carved out the 25 acres. This is no longer part of the farm. It was Mr. Wickham who developed the building, submitted the plans for a house on the land. The Assessors looked at all this information very carefully. We talked with Mr. Wickham on several occasions on how we were going to reconcile this. This no longer meets the statute of requirements for real property tax law. The exemption definition is there. We called other Assessors, we called Rich DeGiovanna, who is the legal counsel of Equalization Assessment, who told us legally this does not qualify for support land status. Admittedly, this is a gray area that the law has never been addressed. Should this be considered support land, should it not, I don't know? The law currently doesn' t allow it to be support land, it doesn' t apply. What we did was we thought we had worked out a compromise with Mr. Wickham, by saying this no longer qualifies for exemption, but we will leave the farmland value on this property. By Mr. Wickham' s own estimate, he sat in Bob' s office and told us this land was worth about a million dollars. He was only applying for the building permit to enhance its value, so if they were to sell the development rights, they would get more from any of these groups that are in charge of buying the development rights in the front. That might be fine, and more power to him for getting his fair share of 19 the dollars that it is worth, but he can' t have it both ways. He can't establish it as a single, separate, buildable parcel, and then say, but I want my farmland exemption too because this is part of all the other farming that's going on around here. Single and separate, the law does allow for it. Also, one thing I would like you to consider is that right now this is before the Legal Counsel in Albany, The Agricultural and Market Commissioner, and The Evaluation Services Director, who' s name is Mark Twentymen. I 've talked to Mark Twentymen, I 've talked to Rich Degiovanna, they are settling this issue now, they are going to issue an opinion on this. They said technically it does not qualify, however, they will issue an opinion, addressing this whole issue, and what should be done in the future to reconcile these disagreements. I would ask the Grievance Board of Assessment Review to please reserve any decision on this until that decision is forthcoming from the state. It's information that I cannot put forth. Mr. Sullivan: The information is fine, but the request, no. Mr. Russell: O.K. It is supporting evidence that I need. Mr. Sullivan: I understand that, the information is fine. We will take that into consideration. Mr. Bressler: Least the Board be left with an erroneous impression, of Mr. Russell's presentation, there is no single, separate lot here. To our proof, we have shown you documents which relate to an application. There is no sub-division that has been applied for or has been issued. And presumable, in connection with an application for a Building Permit, a subdivision application would have to be made. These facts have been gently brushed aside. The simple fact of the matter is that an application for a Building Permit does not create a single and separate lot. We all know that. Mr. Russell knows that. The simple fact that he sketched out a piece of his overall parcel, and said, I would like a Building Permit there, doesn' t make it single and separate. What it makes it, is the proper subject for a subdivision in front of the Planning Board. It seems to me that the cart has been put before the horse and the Assessors say, we have a single and separate parcel. We do not. There is no evidence before you that is single and separate, in fact what is before you is the deed. It is not single and separate. It never was, and it isn't now. Should Mr. Wickham decide to go forward to ask for a Building Permit on a separate piece, he will have to subdivide it. We know what, the Assessors know that too. I think it is somewhat disingenuous to sit here and tell this Board that it is something that he did that created a separate tax lot. He mentioned several acres that was deeded off to someone else, I told you about that. That' s over here, that' s not the subject of this application. What he doesn't tell you, is that there is no subdivision. There never was a subdivision, he didn' t create lot 32.5 or 32.9 as it is now known, he didn' t do anything to create that tax lot. Here you have it, they jumped the gun, they drew the line, they were premature, and now the Assessors are saying, well he applied for a permit. Yes, he applied for a permit, but he will not get it without • 20 • a subdivision. The deeds are in front of you, there is no evidence of the contemplation. But in deed, the questions I dare say, the Assessors would submit that there has been no subdivision. There is no subdivision. There is a proposed application, somebody jumped the gun here. It may very well be that they may be asking for opinions and they may be doing this and they may be doing that, but it' s one parcel. There is no way anybody here, neither us nor the Assessors nor this Board, can escape that conclusion. That is the fact and that is the basis of the application. Mr. Sullivan: The section that you said is up here, that is separate, where is that up here? Mr. Bressler: What I got here is a map, and this is a map survey for the County of Suffolk, Department of Land Management. This is the subject parcel that we are arguing about here today. That is what Mr. Russell referred to as creative subdivision. Mr. Sullivan: I just wanted to see where it was. Mr. Bressler: This all remains the same. Mr. Sullivan: 66 acres are now a separate tax lot? Mr. Bressler: There seems to be a lot of this going on here. You've got separate tax lots all over the place, yet it' s all in common ownership. That seems to me to be a bootstrap. Mr. Sullivan: But it was taken out of the deed that you submitted to us. Mr. Wickham: Let me point out that when you are selling the development rights to the County of Suffolk, they put a line on there and delineate and make a special tax parcel, they did it, we didn' t. The other point is, there was a comment about another parcel, I 'm 85 years old, and being mindful of the uncertainty to this life, I conveyed out my one sixth interest in a portion of this 62 acres, to my daughter. To our surprise, the County said, we have to put a line on the map, and they did. Mr. Sullivan: They made another parcel out of it? Mr. Bressler: That was something that was done, in this case, nothing was done. Mr. Sullivan: The parcel that you are talking about, that went into the land preservation? Mr. Bressler: First one, those 32 acres. Mr. Sullivan: Yes, O.K. Mr. Wickham: The laughable thing about this, is that for two years we have been negotiating with the Town of Southold to sell them, the 110 21411 Open Space Committee, the development rights to this barrier beach. There is 800 feet of beautiful Peconic Bay beach and I think the Town of Southold ought to own it. The Open Space Committee was quite receptive and said we' ll have to have it appraised. There appraisal came in for slightly less then $100,000 and one of my acquaintances told me that the property was worth $1,000,000 because there are two building lots out there. So, I came to Town Hall and I spoke to the people down here and they say, why don't you get a building permit on that property because that will establish value, and so we started. I talked to the Assessor, I talked to the Trustees, I talked to the Planning Board, and I talked to the Building Department. They all knew that I was negotiating to sell the development rights to the town and I 'm told it' s no news to anybody that I 'm disenchanted with the New York D.E.C. because they took some waterfront property on Mattituck Inlet and paid us sixteen cents on the dollar of what our appraisal was. I have no confidence in them, I have tried working with the County of Suffolk, and they say after offering them the development rights on this end property, we have no money. The Town of Southold is interested, so I come back to the Town and they say, why don't you get a Building Permit to establish value. The minute the Assessors saw this figure, we get a change of assessment and gentlemen, I don't think it is fair. Mr. Sullivan: O.K. So that' s the ticket. Mr. Bressler: Well, that' s certainly one explanation. Mr. Sullivan: In selling the development rights to the County of Suffolk, the one deed had to be made into two deeds? Mr. Bressler: No, the deed and the land remain the same. We did not divide the property. Mr. Russell: I just want to show you, he did the maps in 1976. This is last year' s map of the property, the new one is in fact created through a deed. They don' t sell the whole bundle of rights to the county, but they do sell the rights that include building it. By virtue of that, it' s a single and separate parcel. This map also, doesn't show yet, because he just filed a new map that shows that he split off the piece of property that extends up from the corner there that engulfs the beach front cottage. He says it' s all one parcel, but on his application he says no it' s not, it' s a 25.1 acre parcel, single andseparate vacant land. If this was all one parcel, he would have said it was a 63 acre parcel, with a house already on it, but he doesn't say that to the Building Dept. He' s going to them and telling them one thing, he' s coming to us and telling us something else, so how do we make sense of this? He also filed a deed that created the new parcel last year, this was his request to keep the seven acres along this side, out of the exemption program. We kept it out by his request. The remaining property, the 25. 1 acres, we didn' t honestly think it met the statue of requirements to get an exemption. We left assessed values on most of it at $25 an acre. The total assessment on this part parcel isn't the $3,400 they have on the application, but $1,800, $250 for farmland support for ---- to • 22411 the beach front property, and $25 for the marshland. We tried to reach a reasonable compromise. All these deeds that have been doing back and forth, they can argue all day whether it is one parcel or not, but I think by presenting a map to one office of this town of our government, they' re recognizing it as single and separate. They're calling it single and separate, but not when it comes to the Assessors, because that interferes with their agricultural exemption. If the law changes to allow us to include it, we will be happy to, but the law simply doesn't allow it. Mr. Sullivan: Thank you Mr. Russell. Mr. Russell: One more thing I want to point out, the Farmland Exemption Manual defines separate parcels, not by subdivision laws, but by parcels that are identified as separate and given their own tax map, that's how the Exemption Law defines it. Also, I would like to mention that it was Mr. Wickham who put the cart before the horse by applying for the Building Permit before he applied for a legal subdivision, but we are not going to get into that issue, it' s not our concern, we have nothing to do with the subdivision, or the Zoning, or the Planning, or the Building Department. We have to take this parcel and assess it at its value on a taxable status base. At this time it did not qualify, we did everything we could. It didn' t qualify, it' s only the 25 acre parcel. Mr. Sullivan: Thank you. Does anyone have any questions? Board: No. Mr. Sullivan: I have no further questions on this. Thank you. 9) 1000-115-11-17 Camilla Corso 750 Lupton Point Road Mattituck, N.Y. 11952 Mr. Bressler: The only thing I have to say about Corso is, on the front page, the total does not reflect the total, you have to add the land, all we indicated was the total. The total assessment is $9,800 not $8,100. Is that right Bob, $9,800 and the deduction was brought down to $8,400. Mr. Sullivan: You have the total of $8,191, what does that represent? Mr. Bressler: That is a portion of the total, I think we broke that out of the tax bill. It should be land, building, and total of $9,800. Mr. Sullivan: $8,191 represents the building? Mr. Bressler: Is that roughly what it reflects Bob? Mr. Scott: The building should be $9,200. 23 411 Mr. Bressler: We are saying based on R.A.R. , 3 . 37, $8,400 is the appropriate assessment. Mr. Sullivan: On the Residential Assessment Ratio of 3 . 37? Mr. Scott: The only thing I have to say on that is there is no indication as to the proof, I would claim the owner has a value of $250,000 and we ask that you consider there was no proof, and that the Assessors seem to be correct. Mr. Sullivan: I didn' t get the last word. Mr. Scott: There is no proof to the contrary that the value is the value that they are saying it is. Mr. Sullivan: O.K. Any other questions? The afternoon session resumed at 1: 00 p.m. present were: John Sullivan, Chairman Thomas Burdy, Co-Chairman William F. English Jr. Francis A. Thorp Robert H. Whelan 10) 1000-35-2-12 Floyd F. King Island's End Golf & Country Club, Inc. P.O. Box 2066 Greenport, N.Y. 11944 Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Markel: I do. Mr. Campbell: I do. Mr. Markel: After you hear my statement, you' ll understand. All of these parcels are composites of Island' s End Golf & Country Club Inc. The claim that we are making, the things that we are showing on that plan is a like enterprise in a much similar situation of composite of many properties, that is North Fork Country Club. I have gotten through the Freedom of Information Act, the cards of the North Fork Country Club, so I will submit them to you so you don' t have to pay the $1. 00 to get them like I did. Mr. Sullivan: I will declare my interest in this as a member and a stockholder of Island' s End Golf Club, and excuse myself and sign the statement at a later time. Mr. Burdy: Lets continue. 111 24410 Mr. Markel: As you will note in the forms of the North Fork Country Club, I have outlined the buildings and improvements that have been made at North Fork, and just to give you an idea, one item of the main building, was built at a cost of $900,000. I 'm sure after you people get to the point where you can look at all this stuff, you' ll know where I 'm coming from. The other point I 'd like to make is that their rates are much greater then our golf place. These are several lots and that's why we're doing it as a composite. Naturally their tax bill is higher then our tax bill, but the composite of the properties and the improvements against the ratio of the composites, I think you will find in our favor. That' s the statement I have. Now, one other statement we'd like to make, and John's going to make, and I know this doesn't have an actual bearing on the decision, but we'd like you people, especially the new Board members to understand where we come from in this town, and Mr. Campbell, who is our president now, will make that statement. Thank you very much. Mr. Campbell: I don't know if everybody is aware, but the Island' s End Golf & Country Club is open to every resident in Southold town who can pay the fee. It' s the only game in town for the residences. We keep it as a recreational area, there is no housing on it or dwellings, therefore we send no students to the school or anything else. We do employ between 40 and 50 Southold town residents and that is the reason for our grievance, we are not exclusive, anybody can come out and play at Island' s End, I don' t think any other 18 hole golf course can say that in town, I can't go any place to play unless I 'm the right type of quest. I think that is all I have to say. We allow and encourage the Kiwanis Club, GOP, the Democratic Party, any group that brings money for the benefit of their actions in Southold town to rent our golf course and come out and play, and we close it down for their benefit. We make benefit of course, but many hours of benefit go to Southold town. Mr. Burdy: Any questions? Is that all that you have to say? Mr. Campbell: That's all we have to say. Mr. Burdy: Do the Assessors have anything to say? Mr. Scott: Yes, sir we do. First of all, the first influence by Mr. Marcel, was that the North Fork Country Club built their main building at a cost of $900,000 which just so happens if you take the improvement portion to the North Fork Country Club, the new addition was $39,151, if you use the E.R.E. , it presently is assessed at a market value of 1.5 million dollars parcel that we are taking into effect that particular type of thing. The other thing is that granted the property is open, but so are restaurants, movie theatres that employ people, and they don't come in asking for a rebate on that bases because of the fact that they employ people and they felt that it was open to the public at large. Again, they're saying it is open for people and they provide a community service and I don' t deny that, I think it' s a terrific group and I think they do a nice job, such as the GOP, and the Democrat' s, and everything else, they have 25 golf outtings, but so does Porkie' s have functions at their place and Soundview for the Historical Society and things like that and they rent through the price of a meal as they rent through the price of their greens fees and everything else. Again, they don't ask for a reduction on that basis. In addition, the assessment on 1000-35-2-11, which is one of the parcels they're grieving on, they're basing the assessment on the land as $10,000. The first $1,000 is for where the club house is and that' s the improved portion of it which is considerably more then we did even for a residential piece of property which is $16,000. In addition to that, the remainder portion of the property, which is 30 acres, is at $300 an acre which is unfarmed farmland agricultural assessment. This is how we are doing it. It' s the lowest assessment we could do for that particular type property you can get anywhere. My other thing is that they have no stipulation of proof of what they feel the value is at by the reduction of the value of the assessment of which they are speaking. That' s all I have to say unless somebody else would like to say something. Mr. Markel: In defense of what we said, we do not believe what John said to you people. Our grounds for getting a reduction, in fact, we just want to make you aware of the activities that we have there and I personally am not going to argue with Mr. Scott on his demerits or lack of merits, I ' ll leave that up to you people with the facts being on the cards. If you can possibly make head or tail of some of the figures I 've seen on these cards, why you're pretty good, and that's all I have to say. Thank you very much for hearing me. Mr. Russell: I just wanted to clarify for everyone' s benefit this is neither an argument for or against the reduction, that the larger picture to consider here is the assessed values of North Fork and Island' s End. I think currently Island' s End has a total assessment picture, of all the parcels, with about $56,200. North Fork has a total assessment picture of in excess of $80,000. Currently that would represent Island' s End being assessed at about 70% of the value of North Fork, whether that is appropriate or not, I don't know, that' s up to you, but I think that would clarify for everyone the issue when you try to compare a lot of property cards, for two separate entities. Unfortunately, as I say separate entities, but there are three, four, or five cards that go with each of them, so you want to look at the overall picture and then decide what the appropriate value is at. Mr. Markel: Thank you very much for your time. Mr. Burdy: Do you have any questions? Mr. Markel: I have no further questions? Mr. Burdy: As you know Sam, you' ll be notified. Paul Henry: As we discussed previously, one of my problems is that for some reason people wait till the last two weeks. Out of the 26410 1, 200 or so Grievances that we are filing this year in Nassau and Suffolk County, I would say 80% of the cases came to me in the last two weeks, impossible to work up the cases before Grievance Day. What I propose we do, as we did last year, would be that we in a couple of weeks get together in a session and try to go over some of these cases and save all of us the ordeal of going through the appeals process. I have a lot of cases that I think we could probably resolve together, and I would ask that I be granted a special session to do such, at our leisure. Mr. Sullivan: Just one second, I want to confer with the rest of the Board members. They have reached a decision, that all Grievances must be submitted by today. Mr. Henry: Agreed, and so they have. Mr. Sullivan: All Grievances have been submitted? Mr. Henry: Yes sir, I 'm not proposing that I submit additional papers here, I 'm proposing that we review the papers another day together and perhaps it might save all of us a lot of trouble if the Board agrees that I spend some time with the Assessors and go over these papers because I think that it would make it a lot easier for everybody if that were permissible. Mr. Sullivan: All the cases you want to present are on file? Mr. Henry: Yes, sir I will say under oath I 'm not planning to submit any additional cases after today. Mr. Sullivan: How many are there? Mr. Henry: Sir, I have no count. Mr. Sullivan: Are they all of those? Mr. Henry: These are all the cases. It' s possible I might submit a couple of more before the end of the day. Mr. Sullivan: How many do you have? Mr. Henry: I honestly don't have a count. Mr. Sullivan: How many are there? Mr. Henry: I don' t know, I don't count them, it' s bad luck. Mr. Sullivan: Give us a count, would you please? Mr. Russell: About 150. Mr. Sullivan: Is there any back up to go with this? 27411 Mr. Henry: These are just my receipts, the Grievances have been filed. There are some appraisals. My field staff is going to be out in the field over the next seven days taking pictures and comps. and working them up and I realize that Grievance Day is today, but obviously we're poised to go through the appeals process if we have to but we would like to avoid that for everybody's sake if that is possible. We'd just like a chance to present this at a session, soon to be, certainly I would propose the first week of June. Mr. Sullivan: I think what we are going to have to deal with here is, if there are complete Grievances files, that' s with all the backup and all the other paper work that we need by today. Mr. Henry: I have met the requirements in the office of filing the Grievances. I have the completed forms. I don' t copy the whole form for my records. Mr. Sullivan: No, no, I understand that. Mr. Henry: I am proposing that I submit to you additional information that I have filed today with the cases. That is true and if you don' t accept that, that' s fine, that's your prerogative. Mr. Sullivan: No, we would like all information submitted by today, because of our time frame. Mr. Henry: O.K. , that' s your prerogative. Mr. Sullivan: We have a deadline also. Do you know if all of the Grievances are complete, there is 150 of them? Mr. Scott: I can ask Claire if they are in. Mr. Henry: Your Decision Day is the last day of June? Mr. Sullivan: It' s as soon as we can get these hearings over with. Mr. Henry: O.K. , I 'm just asking. I thought your process went to the end of June. Mr. Sullivan: The process can go to the end of June, and we must be complete by July 1. With 150 of these, we're going to have to do it next week. Mr. Henry: Why don' t I put together what I can, and we' ll do what we can do, if that would be permissible. Mr. Sullivan: It' s got to be sometime next week. Board: What happens to the balance of them if we don't get to them next week, Henry? Mr. Henry: Then they will have to be appealed. • 28 • • Mr. Sullivan: Mr. Henry, you have submitted all of the supporting documents for each one of these sheets here, is that correct? Mr. Henry: No, I 'm specifically requesting to submit additional information that I don't have today, which is certainly in the boundaries of the Grievance Board requesting information or receiving it, and it does not mean they have to open up the process for additional Grievances. It would just be an information session. Mr. Sullivan: That may be that you don' t have all the information, but the typical four page application. Mr. Henry: Have all been completed and filed. Mr. Sullivan: Have all been completed, signed, and filed? Mr. Henry: Correct. We don't have time to work up these papers when the people come to us over the short notice. Mr. Sullivan: Mr. Henry, that is not our problem. Our problem is getting these in by Grievance Day. Mr. Henry: Sir, all my grievances are filed, I'm trying to suggest that we might be able to through a lot of these papers and resolve them equitably on whatever we can agree. I'm not suggesting anything else, you don' t even have to give me an answer today. Mr. Sullivan: We will review Mr. Henry's grievances next Tuesday, May 21,1993 at 9:00a.m. in the conference room. 11) 1001-5-3-16.1 FUR & GAMES, INC. P.O. Box 119, 132 Main St. Greenport, N.Y. 11944 Mr. Sullivan: FUR & GAMES, currently assessed at $11,700, asking to be reduced to $4,980. This is an improved piece of property, the land value is $2,300 and the improvements are $9,400, making it $11,700 for the total assessed valuation. The applicant is asking it to be reduced down to $4,980, approximately 60%. Comments from the Assessors? Mr. Scott: The only comment being that there is absolutely no proof submitted. Mr. Sullivan: Any questions? 12) 1000-43-4-37 Mr. & Mrs. Dominick Sblendido 6 Clark Street Huntington, New York 11743 411 29411 Mr. Sullivan: This property is assessed at $9,400. Mr. Scott: Mr. Chairman, last year there was a reduction by the Grievance Board because there was not a C.O. issued. This year there was a C.O. issued. It was a completed house and the Assessors came in, and on that basis, removed all the for completion and everything else and put this down as a finished assessment. That's the reason why there is an increase over last year, that is why there was a review, because there was no C.O. , I think that is why the Board of Assessment Review, reduced the assessment last year. Mr. Sullivan: The Grievance Board reduced it from $5,700 to $4,100, is that right? Mr. Scott: Yes sir, based on the fact that they couldn't use it because there was problems with the Planning Board. . . Mr. Sullivan: Then $4,100 was the full assessment? Mr. Scott: No, it' s only as an incomplete house. Now that they have received a C.O. , it's a finished house, the assessment goes up to where it should have been when it is completed. We have been assessing on the basis of completion, as you can see through the assessment on the other side. They have gone from $5,600 to $4,100, then it was at $5,700 for an added deck that year. When it was reduced to $4,100 again by the appealing to the Board of Assessment Review, because they couldn' t use it, they didn't, they did receive a C.O. this year, so that wipes out any ability of that approach. Mr. Sullivan: I hear what you are saying, but my point is this, what was the $4,100 that you assessed? Mr. Scott: You assessed sir, that was the assessment that you put on it because of the Board of Assessment Review. Mr. Sullivan: O.K. , then this is apart from the $4,600. I see it up here. Any Questions? 13) 1000-34-4-19. 1 Antoinette & Wm. Pollert P.O. Box 578 Southold, N.Y. 11971 Mr. Sullivan: This one doesn' t have a property card. Mr. Russell: The girls haven't been able to locate it, we will furnish it as soon as they can find it. Mr. Sullivan: What is is assessed at now? Mr. Russell: Total assessment is $6,100. • 30 • •, 1 Mr. Sullivan: Is this the southwestern corner of Mandamuses Ave. and the Main Road? Mr. Russell: I 'm going to make you a copy of that map right now. Mr. Sullivan: The Board has Wednesday, Thursday, Friday, and Monday to review all of Mr. Henry' s cases. Mr. Scott: If he produces new evidence, we as the Assessors, have by law, three days to review all information. Mr. Whelan: Is there ever a cut off date? Mr. Sullivan: It could be considered today. Mr. Scott: I was just going to ask Mr. Henry if he would deny any of the ones that do not have proof, as far as we are concerned, what would then happen is he would appeal. On that basis there would be a prehearing conference which is exactly what we are going to be doing with him either three days from now or Tuesday, and at that time he would have the evidence available for the Assessors to make a qualified judgement, or before the appeals process. Mr. Thorp: He could also do nothing for two weeks and still make an appeal. Mr. Henry: Basically, what Bob said is very accurate and from my perspective, these are cases that I have that eventually I need to work up and present to the Assessors. The question is when I will do that. 14) 1000-123-10-1 Patricia Gazouleas 960 Willis Creek Drive Mattituck, N.Y. 11952 Mr. Sullivan: Application was submitted but applicant did not appear. Currently assessed at $19, 500 and would like it reduced to? 15) 1000-145-4-14. 1 Bertram W. & Margery M. Walker P.O. Box 1169 Mattituck, N.Y. 11952 Mr. Sullivan: Application was submitted but applicant did not appear. Assessed at $9,600 and would like it reduced to $8,500. 16) 1000-33-4-83 Jerry Colaitis 77 Woodedge Road Plandome, N.Y. 11030 • 31 • Mr. Sullivan: He' s got an appraisal from Andy Stype. Mr. Scott: The property on his estimate and current market value is $100,000. The appraisal that came in yesterday came in at $135,000 which goes contrary to what the owner is saying. We don' t necessarily agree with the appraisal which we just received yesterday because they are comparing things on Sixth Street in Greenport and also Broad Street in Greenport. We' re got an estimated value of $179,000. The appraisal date was as of yesterday and it should have been as of the first of January because that' s the evaluation date. His opinion of pro-market value is contrary to his appraisal which is not the proper appraisal base, so there are several things which we disagree with and we ask that you go with what the Assessors had before. Mr. Sullivan: $100,000, and you say what? Mr. Scott: Right on his appraisal that he received from Andy Stype, and the date of the appraised value right above it is $135,000 as of yesterday. Even his cost approach, $143,000 which is much more in keeping with the value of the property. This is a one family residential and the E.R. is not the proper rate we feel should be used, it should be the Residential Assessment Ratio which 3 .24 Mr. Sullivan: I though you said the book gave then the benefit of the doubt? Mr. Scott: No, sir. Mr. Sullivan: Yes, yes, yes. Mr. Scott: According to the latest training that we had, they specifically tell you that the one, two, and three family houses are best suited to be rated by the R.A.R. or a rate deemed by the Assessors to be the most appropriate, which we substantiated with a letter to you, from the Dept. of Equalization and Assessment today, 3 . 24. All other property such as commercial or vacant land or something along that line should be used by the Equalization Rates. Mr. Sullivan: I don' t know, I guess I ' ll have to look it up in the book, I though it said you gave then the benefit of the doubt, which is more advantageous to the griever. That' s what I 'm saying is in the book. Mr. Scott: What is says in the book, we feel sir, is they can ask to use anyone that may be advantageous to them, but it' s up to the Board of Assessment Review to use the ones that are most advantageous to the town, not to the griever. The most appropriate rate to use for a one, two, and three family house is a Residential Assessment Ratio, not an Equalization Rate. Mr. Sullivan: I hear what you' re saying, I just have to look it up in the book again and our Training Manual for the Board of Assessment • • 32 • Review. Somebody that publishes the book in training, ought to get together. What do you do with vacant land? Mr. Scott: Vacant land, the Equalization Rate, which is the most appropriate rate for that one sir. Mr. Sullivan: Next one Tom. 17) 1000-143-5-11 Joseph & Eleanore Friedman 590 Riley Avenue Mattituck, N.Y. 11952 Mr. Sullivan: Eleanore & Joseph Friedman. Mr. Russell: Mr. Friedman had come in and talked to me about his assessment. We had re-assessed his property because he had constructed a second floor addition. By his own estimates, he had built a new house down there. We put a value on it that we thought was adequate. It's a waterfront piece of property and our indicated value is $185,000. He paid $170,000 for it last year before he built the new house. By his Building Permit, the estimated cost was $50,000. We had looked at the neighborhood, because he felt he was unequally assessed, the one big problem with that is that his neighbors have older homes. Older, smaller homes, a lot of them don' t have heat. On a basis of unequal assessment, I think he would have to establish the value of his neighbors homes, and that they were being assessed at a lower percentage of that value then he is, not that their assessments are different. Assessments can be different for a variety of reasons, poor construction, older houses,smaller houses, land that' s not as viable. Mr. Sullivan: How much did he pay on that? Mr. Russell: He paid $170,000 last year, and then built a house, he estimates costs him $50,000. My personal opinion is that it was at least $100,000 to build. Mr. Sullivan: Any questions? 18 ) 1000-106-5-4 Vasilios Lambiris c/o Vanessa A. Ploumis Esq. 64 East 34th Street New York, N.Y. 10016 Mr. Sullivan: Number 18, Lambiris Mr. Russell: We had reviewed the property at the owners request, to check the accuracy of our assessment. We thought that we made due diligence in working with them and we feel he fails to meet his burden of proof for the value he is stating. 33 • Mr. Sullivan: Any questions. 19) 1000-106-10-28. 5 Mahir & Greta Zara P.O. Box 910 Mattituck, N.Y. 11952 Mr. Sullivan: They've had the house on the market for $290,000. Mr. Scott: Using the same ratio that they used, it would be $7,970. Mr. Russell: If I can just interject, I don't see them asking that anywhere on this application. They have their value established, but they don' t mention an assessed value that they are requesting. They say they submitted a letter of appraisal, but Mr. DeReeder is not a licensed appraiser by the state of New York. It' s a letter of opinion, there is no appraisal that has been preformed. I would also like to point out that Mr. DeReeder' s letter of opinion of $246,000 is contradicted by other supporting documentation that was on the letterhead of Mr. Wiggins, Jonathan Wiggins Reality, who in fact made an offer to the owner for $270,000, which was rejected by owner. Therefore, we can assume the market value, is at least an excess of $250,000 that would contradict the $246,000. Again, this is not anappraisal, it' s a letter of opinion from an unqualified source. 20) 1000-88-4-24 Joseph & Susan Macchia 340 Bay Haven Lane Southold, N.Y. 11971 Mr. Burdy: Will you raise your right hand please? Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. & Mrs. Macchia: I do. Mrs. Macchia: I came here because of the assessed value of $6 ,600 and I guess because of the deck we had built and when they did the appraisal, they found the air-conditioning. I don't understand why it went up, because of the air-conditioning, it was built with that from the very beginning and I also believe that, I don't have my appraisal, I 'd like to know if I can submit that after the fact also, that I believe the appraisal before we bought the house was $160,000 or $165,000 I think, and this is quite high I think. Mr. Sullivan: Where do you have your appraisal? Mrs. Macchia: I don' t have it with me, I have to call the bank and see if I can get it. I would like to submit that after the fact. I think it should be a lot lower, maybe $5,900. My mortgage is lower, we did buy it for $173 ,000. i 34 • Mr. Sullivan: Does anyone have any comments on this? Mr. Russell: One of the Assessors went to review the property based on the Building Permit that was issued August 5, 1992 for the construction of a deck addition. We went, we measured the deck, we assessed the deck accordingly, 25 cents a square foot, also we saw that there was a central air-conditioning unit on the the premises that' s assessable property. We had to assess for it. I know they had come and talked to me after that, and said well the assessable air-conditioning unit had been on the property since 1978. That might be true, unfortunately it was just discovered now. That' s assessable property, we honestly don' t relish going out and finding all this property, but once we see it, of course we were there for a deck, we have no choice but to assess it, like we do with all the other central air-conditioning units in town. Mr. Sullivan: So this increase is based on the air-conditioner and the deck? The house is fully air-conditioned? Mrs. Macchia: It always has been since the day it was built. Mr. Sullivan: Thank you very much, you' ll be hearing from us as soon as possible. 21) 1000-33-1-10 Mr. & Mrs. Richard Kopek 2800 Sound Drive Greenport, N.Y. 11944 Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mrs. Kopek: Yes, I do. Mr. Burdy: Thank you. Mrs. Kopek: Well, obviously I 'm here because I think I 'm rather highly assessed and I would like it to be placed at a more equal feeling with my neighbors. I don't know what else to say, I just think it' s really excessively high. Mr. Sullivan: Do I read this right, it' s .92 acres? Mr. Scott: Yes sir, Mr. Chairman, the $14,000 divided by the Residential Assessment Ratio, shows an indicated value of approximately $441,000. This is for 150 feet of Sound waterfront. It' s also with a building that has approximately 3,448 square feet. The comps. that Mrs. Kopek is using at this point, are two non-waterfront parcels of property within Eastern Shores Estates section which is in, it' s like comparing apples and oranges, it's not waterfront and waterfront. Sound waterfront is Sound waterfront. Sound waterfront retains it' s value as opposed to the inner lots. We . 35 feel that the assessment is within the scope of what it should be, as evidence by sales again, such as the one on Soundview Ave. Extension, which is a smaller building with 8/10 of an acre, with only 100 feet of waterfront, and that sold for $530,000 as of 2/92. So we feel the assessment of $14,300, without a more extensive delineation of value, should stand. Mrs. Kopek: There are several houses on the Sound that are for sale and have been for sale for quite sometime, and obviously there are no potential buyers for them because these people are not not able to sell their homes. Mr. Sullivan: What are they asking for these homes? Mrs. Kopek: I really don' t know. I haven' t contacted them. One just two houses down from me on the south side, has been on the market for approximately five years. Mr. Sullivan: Five years, and that' s down the street from you? Mrs. Kopek: Yes, to the east of me. Mr. Scott: As a former Real Estate Broker, there were several people that had property on the market for several years that really did not want to sell it because they priced it out of the market. The only indication of fair market value is a fair market sale, ready, willing, and able, arms length. I 'm afraid that the only thing we can accept are sales, we can not ask for something that is on the market and has not sold. Mr. Sullivan: That' s why I asked the question. Mrs. Kopek: I realize I 'm paying a premium for where we' re living, but we've worked very hard to purchase this and maintain it. We are working equally as hard. With so many places off the tax rolls, with condos getting abatements, my taxes go higher and so do other people because we are subsidizing many of these other parcels, and that in a way is unfair also. At one of the recent Board meetings I attended, someone made a comment which was, have you agreed to our school district? And it was said that no one should be paying more then $5,000 in school taxes and I do believe my taxes are considerable higher then $5,000 for the school tax. I have a copy of my last bill. Mr. Scott: Mr. Chairman, a comment like that and the Board meeting has no validity here because that' s a blanket statement and shouldn' t be taken as scripture for one. Number two, for the property owner to make an estimate of current value of $331,018.52 is a very exact appraisal of what the value of the property is, and as a former appraiser and real estate broker, it' s very tough to come that close. I submit that the amount of proof that she has submitted to this grievance application is not sufficient to warrant a decision at this particular time. • 36• • Mr. Thorp: Mrs. Kopek, I just have one question. The assessed valuation of this property has been the same since 1985, eight years ago according to the assessment card, is there any reason why you are coming in now and you haven't come in in the past? Mrs. Kopek: In 1985 I wasn' t paying close to $9,000. Board: I realize that in 1985, but what about 1991, or 1992. Mrs. Kopek: We were able to scrape and live with it, and now it has become excessive. 22) 1000-103-14-2 Paul & Jane Kendarich 3600 Pequash Avenue Cutchogue, N.Y. 11935 Mr. Burdy: Mr. Kendarich, do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability: Mr. Kendarich: I do. Mr. Sullivan: Mr. Kendarich, do you have any comments? Mr. Kendarich: Yes, we've been at this for three years now. Last year we hired that guy, what' s his name, to do this for us and he got it down some, but in comparing the property where we live, I can't talk, I just had dental work done. Comparing the properties where we live, we bought the house for $180,000 at the top of the market. Since then, the prices have dropped around us, in the whole town really, and I figure a fair price is $185,000-$180,000, something like that. They had us at $260,000 and now they' re down to $205,000. I think $185,000 is a fair price, the taxes have just sky-rocketed on us and it' s just a little ranch. They had us as a full basement for years, and we didn' t know that. We have a half basement, so they reduced part of it on that. I don't know what else to say, we've seen houses twice the size of ours and the same taxes as we are. Mr. Sullivan: Do you have any comparable in your area? Mr. Kendarich: The house right next door to us sold for $140,000 last year, it' s a little smaller but it' s the same ranch. We had an above ground pool, we took that out. The only thing we have done is to make a half bath into a full bath, that' s it. Mr. Sullivan: Southold is a large area. Mr. Kendarich: Yes, it was on the south side, towards the bay. Mr. Sullivan: Just like Fleet' s Neck is towards the bay. • 37 • Mr. Kendarich: Yes, Fleet' s Neck is nearer. Mr. Sullivan: Aren' t you on Fleet' s Neck? Mr. Kendarich: No, Pequash Ave. All we want is fairness, that' s all. Mr. Sullivan: We realize that. Is Goose Neck road the same? Mrs. Duffy: Yes, I think it is. Mr. Sullivan: So you are located on Fleet' s Neck? Mr. Kendarich: Yes, four or five blocks up from the water and it' s only a small piece of property, 100 by 150, no garage, nothing fancy. Mr. Sullivan: Do the Assessors have any comments on this? Mr. Russell: Yes, we would just like to point out, as Mr. Kendarich said, he had filed through Tax Reduction Services last year, went to Small Claims and got a reduction for the 1993 year that brought the assessment from $8,000 down to $6,740. We haven' t touched the assessment, we have let the decision stand. Also, I would want to point out that the issue with the no basement over a portion of the house, when Mr. Kendarich brought it to our attention, we not only removed it, but we gave him an additional amount of money off for the amount of money we calculated that he had been over paying since he took ownership in 1988. To this day, we are still subtracting that amount of money from the overall value to hopefully make up to Mr. Kendarich what mistakes or correction or any errors that we might have been unfair. We'd ask you also to look at the opinion of value, which is exactly what it is, that I have just given you copies of. It' s opinion of value, it' s not a genuine appraisal. Mr. Sullivan: Is there any value to an above ground swimming pool in an assessment? Mr. Russell: No, we're not adding anything. Above ground pools are assessable property but we are not assessing any on this property. It was never on the card. We just feel at this point that $6,740 is pretty reflective, and a competitive assessment for that overall neighborhood down there. We would like to extend to Mr. Kendarich the knowledge that we certainly are happy with that reduction form Small Claims, we have no interest in re-assessing it in the future. Mr. Kendarich: Mr. Scott' s been very helpful, but the true market value is $185,000. Mr. Burdy: How do you arrive at that price? Mr. Kendarich: From different real estates we've gone around to comparable properties in the town and priced them. 411 38 • Mr. Scott: As a point of information, the Small Claims Court just reduced his assessed valuation to $6,740 as of last month. Mr. Russell: It' s a retro-active situation, to the 1992-1993 year which he will be getting a refund for that. Board: That took place a year ago. Mr. Scott: So Mr. Kendarich' s taxes, for all intent purposes, were reduced a year ago. Board: Do you have a number on how much additional he is under assessed because of this pay back you explained? Mr. Russell: We had removed, basements don't add that much to the assessed value of the property if you look at it. We removed $203 of assessed value, for 812 square foot, which is only 25 cents a square foot. We made a mistake and we had to correct it and we will carry it on until we feel, or Mr. Kendarich feels, we have corrected it. Mr. Sullivan: Any further questions from anyone? Thank you Mr. Kendarich, you will be hearing from us as soon as possible. 23) 1000-106-8-50.7 Daniel V. Brisotti 1110 Sunset Drive Mattituck, N.Y. 11952 Mr. Burdy: Would you raise your right hand please? Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Brisotti: I do. Mr. Burdy: Thank you. Mr. Brisotti: You have my letter there, but the main point, I have a fairly large house in an area where all the other houses are very small. It' s approximately seven acres of non-subdividable property, it' s in the deed. In the past, while my assessed value is currently $17,000, it was reduced from $18,1000 down to $17,000 and as you can see based on the R.A.R. of 3 . 37, I don't know whether that is the current one as of now, it shows a market value somewhere in excess of a half a million dollars, which is for a house basically adjacent to Captain Kid Estates, Mattituck, non-water front property, seems rather excessive. I 've attempted to get an appraisal, which I have been unable to get in the last two weeks. What I 've done is my own checking of the various title transfers and what I 've come up with is basically that there is, in the last year, there was nothing that I could find over $300,000 that sold away from the water. If you exclude North Fork Country Club area, I couldn't find anything over a quarter of a million dollars. That's basically the bases for my being here tonight, to bring it down. There' s another point, I met 39411 with Mr. Scott six months ago here, I don't remember the exact date. I did not realize at that point, the meeting with him, he went over the file with me and he agreed to look into a possible reduction, I was not aware at that time that would in any way impact something like this, nor did I even realize that the assessed valuation had any relationship to the market value. That' s something I 've really only become aware of in the last month, and that' s why I 'm here. Mr. Sullivan: Mr. Brisotti, your application doesn' t request a new assessment, which is an incomplete application as far as I 'm concerned. You show an assessed evaluation of $17,000 but you're not asking the Board to reduce it to X. That' s your decision, not our decision. Mr. Brisotti: I was basing it strictly on market value which would bring it down to approximately $8,350, is what I would be requesting. I have to admit, I was filling that out sitting on the couch outside there. Mr. Scott: We did want you to take into consideration that this house is located on 7. 57 acres of property. There are not too many lots of that size on the North Fork. It is a house that is 3,692 square feet with 540 feet of finished basement as well. It' s a considerable house. We feel that the $250,000 that is the owners estimate of current is an opinion of value, and it' s not something more complete then that. Mr. Brisotti: The only point, I believe it' s 7.03 something acres. The other point though is that it' s deeded in there that it' s not subdividable. There' s really not much difference between a two acre parcel and a seven acre parcel as far as value is concerned. Given by the fact that there are three other parcels adjacent to it, all three they cannot sell. In one case an individual has, after trying to sell it for about four years, is going to put up a house. Mr. Sullivan: Which property is that Mr. Brisotti? Mr. Brisotti: The property adjacent to me is owned by Ceola. Mr. Sullivan: That' s a land locked piece of property. Mr. Brisotti: They have a deeded right of way across my property. Of the four parcels, two of them are land locked and two of them are not. Mr. Sullivan: The piece that' s adjacent to you is adjacent to that piece has frontage on Dogwood Lane. Mr. Brisotti: O.K. , then there must be a right of way across that to get to the fourth parcel. Mr. Thorp: The piece that' s adjacent to the one across from Dogwood, is a nine acre site that runs 400 feet on Moose' s Road. 40411 Mr. Sullivan: Mr. Brisotti, thank you very much, we' ll let you know as soon as possible. 24) 1000-2-6-52.1 David S. Corwin 639 Main Street Greenport, N.Y. 11944 Mr. Burdy: Mr. Corwin, do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Corwin: I do. I 've made some copies of my application, I ' ll hand out if you would like to see them. Mr. Scott: Mr. Chairman, in the interest of brevity, the Assessors are willing to accept $130,000 in both cases. In the case of 1001-2-6-52.1 and 1001-2-6-41.1 on the bases of the appraisals shown, but we deny the use of the E.R. and say the R.A.R. of 3.24 should be the one that should be applied, and the assessment would then be $4, 212. That' s our stipulation. In one case it goes from $5,000 to $4,212. Mr. Thorp: Is that lot 52. 1? Mr. Sullivan: Lot 52. 1 we are saying $130,000, we are agreeing to the value but it should be based on the R.R.R. which is 3 . 24, the adjusted one. In that case it would be $130,000 times .0324 which would be $4,212, so that takes that assessment from $6,000 to $4,212, a reduction of $1,788. Mr. Sullivan: What was the other one? Mr. Scott: The other one was tax map 1001-2-6-41. 1. Essentially the same comparable was used and approximately the same amount of square footage in each subject case, we still stipulate the use of the R.A.R. for one, two, and three family homes, $4,212 would be the resulting assessment. Mr. Sullivan: Do we have anymore from Mr. Corwin? Mr. Corwin: Yes, one more. I just want to say that the E.R. from my immediate understanding of the process here, is a more accurate figure. It' s a figure that the state does a lot more work on from my understanding and my reading through the brochure I got from the Assessors. The R.A.R. is not required, so I would assume if I come in and say well I want the R.A.R. because it' s lower, you guys would say well no, we' ll use the E.R. rate. So I 'm saying the R.A.R. is higher, I want to use the E.R. rate. Mr. Sullivan: Let me ask you this, where did you read this? 410 41 • Mr. Corwin: I don't have that sheet with me, but it's a hand out that came from the Assessors office and one of the lines says, the Board of Assessment Review does not require the use of the R.A.R. I could send you a copy of that tomorrow. Mr. Sullivan: Assessors? Mr. Russell: The difference between the E.R. and R.A.R. is that of course E.R. includes all properties in the town, R.A.R. is specific to residential property. 25) 1001-2-6-41.1 David S. Corwin 639 Main Street Greenport, N.Y. 11944 Discussed with #24. 26) 1000-44-1-16 David S. Corwin 639 Main Street Greenport, N.Y. 11944 Mr. Corwin: Lot 16, which is on County Road 48, again I have copies if anyone would like to follow along on the map. This piece of property is a waterfront piece of property on the Sound. If you are riding on County Road 48, it' s one of the few places you can see the Sound from the road. It' s not really a developed piece of property, it has a little storage shack on the piece of property. I looked around to try to find some comparable parcels to this, and I could not find any in terms of recent sales. Because this is a unique piece of property, it has an old building on it that' s going to go any day in a storm one of these days. Now, what the Assessors have done, they have a formula for that piece of property and they've applied that to every piece of property in that little cove or area if you will, which I guess they figure is $13 .74 a foot, and I would have no problem with that assessment at all, if I could build a house there tomorrow, but I think you all know I can' t do that, because I would have to go to at least five different Boards and get a variance before I could build on this piece of property. So what I did, was try to come up with some kind of value for the property. I figured purchase price of a Sound front lot, to subdivided lot, pay the Building Inspector $250 fee, you can build on it tomorrow. Then if there is an adjustment in there because it is a very small lot, $50,000. I put an adjustment on there because it is right on County Road 48 so if you build a house there, you would open your front door and step out into the traffic. So I took the purchase price of a buildable lot at $200,000 with the adjustment for lot size at $50,000, and the adjustment for County Road 48 at approximately $48,000 to $50,000 and the lot 16 is worth $100,000 if I could build on it tomorrow, but again I can' t build on it tomorrow and you all know that. I put some costs together, and you may not agree with my 411 42411 costs but seem to agree with my preface that I can' t build on the lot tomorrow, so it' s not worth as much money as the lot on either side that have houses. So what I did is I put a price on a variance that I would have to get to meet regulatory agencies. First I would have to go to Suffolk County Dept. of Health Services, for a variance to construct cesspools, within proper lot area and proper waterfront step back. I figure that' s worth $5,000. Then I would have to go to New York State Dept. Environmental Conservation, and I would have to get a variance for wetlands, and I would have to get a coastal erosion hazard area variance, I figure another $5,000 for that. Then I would have to go to Southold Town Trustees Wetlands for another variance. I figure another $5,000. Then I would have to go here to the Zoning Board of Appeals for a variance for and I figure another $5,000. Then I figure someplace along the way, I 'm going to have to niche an article 78 proceeding because somebody is going to say, we' re not going to give you a variance, so I 'm going to have to get an attorney, to to Supreme Court, I figure that' s worth $20,000. I have to bring in fill, that's $5,000. I 'd have to build a piled foundation, that's $20,000. That would get me to the point where I could build a structure on there, if I bought a lot for $200,000. So I figure the cost to develop the property is $85,000, so estimating the value of the lot is $15,000. Now I spoke to the Assessor about this lot, six months to a year ago, and his argument is, well look there is vacant land across the street, they' re gonna come along and they're gonia buy it from you, and it' s gonna be worth more then that. Well that' s assuming that I want to sell the property. It' s been in my family for many years. It belongs to myself and my cousins. It' s been used as a bathing beach and this point and time it' s getting very little use because it' s been subjected to severe erosion. I don' t know if you can see from the photographs how high the tide comes up on that piece of property, but another hurricane, it' ll be up to the county road. I don' t think this assessment, which is based on the idea that it' s a billable lot, is a fair assessment. I think the assessment should be reduced to the idea that it is not developable until I go through this $85,000 worth of work. I wish I could have some comparables to come in here and say this is what it is worth, I did not get an appraisal. I don't know how an appraiser would approach that, I think it would be $350 for an appraiser to come up with a figure. That' s my case for this piece of property. Mr. Scott: Sir, the assessment on the property is 87 feet at $13 .74. I just grabbed basically 23 different parcels that are adjacent on both sides and they go from $14 a front foot to $34, $34, $35, $35, $35, $35, $34, $28, $27, $27, $25, $22, $22, $22, $22, $25, $26, a front foot. As I think what we are saying when we say $13 .74, that we are taking into account the potential of his not being able to build readily. It is true that possibly adjacent across the street owners would like to purchase the piece of property, for bathing purposes, as I mentioned to Dave in the past, there is a couple of large lots of 55 and 74.9 acres across the street, that if they had access to the water, would make those lots, if they were subdividing, much more accessible and much more saleable, and more valuable. The amount that we're putting on at $13,00 is the value of $52,208 which 4 43 5 is a realistic figure and one that is not subject to a great deal of interpretation. That's what Mr. Corwin put here in his adjustments which are speculations on his portion. I think that we have reflected a fair appraisal by putting it at $13 .74 as compared to $22 which is the lowest of all his neighbors. I think we're reflective of the type of use it' s being put to and I submit that I think that it should not be changed. I think that we are reasonable, we have changed two out of three of them in the past, if there is a reason for change, we are acceptable to that. Mr. Sullivan: Mr. Corwin, do you have any questions? Mr. Corwin: No, my questions have already been answered. Mr. Burdy: How long have you owned the property? Mr. Corwin: It' s been a long time. Just a couple more comments if I may. Mr. Scott says it' s speculation on my part these numbers that I put together in the supporting documents, it' s speculation on his part that the property across the street would want to buy that spot to have beach front access, so I don' t accept that argument. What I did to come up with the $13.75, was I measured on the map the pieces of property that were adjacent to mine, and I used their assessed valuation for land, and my figures came out to the same thing that my property was. I 'm questioning where Mr. Scott is getting his numbers from. It' s possible I made a mistake in that but, I did to through the numbers assessing adjacent property. Mr. Scott: Mr. Chairman, I 'd be happy to show Mr. Corwin the numbers that are on all of the cards that have not been changed for several years and I 'd be willing to show him anytime at his pleasure. Mr. Sullivan: Anything else Mr. Corwin? Mr. Corwin: No, thank you very much. 27) 1000-115-14-12 Mathew G. & Laurie Daly P.O. Box 762 Mattituck, N.Y. 11952 Mr. Burdy: Please raise your right hand. Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Daly: I do. Mr. Russell: Gentlemen, may I address the Board? Mr. Daly just purchased the house, I personally think he got a great deal, but it is an arms length sale, there is no argument from the Assessors that that' s the represented value of the property. Mr. Sullivan: You what? • 44 It' s an arms length sale and we agree with the assessed value, there is no way of getting around that. Mr. Sullivan: From $7,800 to $4,600, is that right Mr. Russell? Mr. Russell: Yes, we are saying we can not put up an argument in this case, whatever he submitted to you is fine. Mr. Sullivan: O.K. Mr. Daly: We had purchased the home in December 1992 at $142,500 and I believe the assessed value is at $231,450. Mr. Sullivan: Any questions? 28) 1000-44-2-17 Onnik & Araksi Arslanyan 58525 County Road 48 Greenport, N.Y. 11944 Mr. Burdy: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Arslanyan: I do. Mr. Burdy: Thank you. Mr. Arslanyan: I applied for a tax reduction when I became 65, and they accepted and I paid reduction these taxes. When I received that paper and I came to this gentleman, I said why are you denying, and he said this is not your primary house. I have two houses, in Queens 25 years ago my mother-in-law and father-in-law were boarded to us, to stay with us till they die. My father-in-law passed away, my mother-in-law still with me. My mother bought this house, Greenport house 16 years ago for us and we enjoying this house until then. When I was younger, I was doing O.K. , I can take care of all of the expenses, but now I became 65, 66 I have a social security of six thousand some which I give you more information, and after I 'm trying to make money for a living, so I could make another $5,000 or $6,000. So when I get this, and I 'm surprised why they denied my continuation of the tax deduction which I need that badly because I 'm not making money and I have so many units, and my wife is ill from the heart. I send her to my daughter, she lives with my son-in-law,----stay with her because of the heart problem which I give them the doctor' s name and I write it, and I said why I don't get this reduction because myself I like to live Greenport till I die. That' s my willing and I believe I have that right to do. I choose this house, in my house, Greenport house, to live there. Nine to ten months I live there and two months I go to my daughter' s again in Fort Lauderdale, to join my wife but I make my wife come because weather is better except winter, so I 'm requesting you to recognize, • 45 • to give me my rights and I continue to live in Greenport until I cannot. Mr. Burdy: Would you like to say something about that Mr. Russell? Mr. Russell: Yes, Mr. Arsanylan owns a house in Forest Hills. He submitted his application for exemption this year, every piece of information, every bank statement, every C.D. statement, his Social Security statement, has listed as his address Forest Hills. He had a license registered to Forest Hills, he had everything registered to Forest Hills. With the Assessors on the other hand, at the same time, tries to see it in Mr. Arslanyan' s way, every opportunity we had to talk to him, required us to dial a 718 number because Mr. Arsanylan is never here, he is in Forest Hills. He comes out weekends. It's a weekend residence and I respect that and I hope he enjoys it, but a weekend residence doesn't qualify for senior citizens exemption, they have to be a primary resident of this town. I told Mr. Arslanyan how he could go about establishing his primary residence status here, with the re-registration of the drivers license, Board of Elections, things like that. He brought in two so far that he has changed, but he made those changes within the last couple of weeks. He has to be a primary residence of this community for two years running to qualify for the senior exemption. Again, I don't enjoy cancelling seniors exemptions, we have no choice, we honestly don't. Mr. Arsanylan: May I say something sir? This gentleman, with all respect, he asked me, I don' t know the law what to do, and I asked him to please tell me what to do. About two months ago, I come here to find out, I did not know of this notice, he did not send to me, and I asked this gentleman and he said nothing is registered to this address and your Board of Election does not register, I said sir I did not know, so I did right away, and I give to them all the copies, and I said this is it sir, please help me, and after that still I get the letter of denial, and I got of course upset about this and I don't know what to do. Yesterday, I asked him again please help me, if anything I need to prove to give it to him, before that, before previous exemption I asked, he said give me some other papers which I don' t remember now, and they accept it. But this time I need that desperately or else I will have to sell the house. No one told me, or I would have brought the papers two years ago. Mr. Russell: The end of February, when this application came before us, we wanted to enroll the seniors that were applying by March 1, which is the deadline for application, I had called Mr. Arslanyan in Forest Hills because I had a lot of questions about his application. Again everything was registered to Forest Hills, not just the tax bill, S.S. #, all these pieces of information. I had asked him, he had told me that he only lived there once in a while, that the only house he owns is in Greenport. I had asked him then if you could then please supply me as quickly as possible a copy of the deed for the Forest Hills house because he said it wasn't his, it was his mother-in-laws, and a copy of the tax bill to insure that he doesn't own it and get the seniors exemption in Forest Hills. We ' . 46 • • didn't hear from him in two months up until the other day, he never supplied me with the information that I had requested, but I did tell him also at the time how to go about establishing this as a primary residence. It's going to take some time. It' s taking him time now to decide, I mean all of his banking and everything is in Forest Hills. There is nothing to indicate to us that he lives out here full time, and even by his own admission, he lives in Forest Hills all week and comes out weekends. We had given him a list of things to supply to us, he didn't provide it to us, he originally told me he did not own the house. It wasn' t until the other day he told me, no he does own the house in Forest Hills, but unfortunately again we never got a copy of the deed. Mr. Arslanyan: Sir, may I say something? I never talk with you regarding that first request you made. I never talk with you and you didn't tell me that. Mr. Russell: Yes, I did. Mr. Arslanyan: No, sir I never had a telephone conversation with you in my house. I never do this. I called you many times, you didn' t call me. Never have you sent me a letter in my Greenport house, and received a Congratulation, so you can send me a letter in Greenport, and I can get it. I don't have to be like a prisoner and stay in my home every morning and every night to wait for you to come and give me papers, why don't you mail it to me? If you would have mailed it to me, I would have answered it right away. Mr. Russell: No sir, he was in Forest Hills. Mr. Arslanyan: No sir. Mr. Russell: I had a phone call with him back in March, I had requested the information from him, and I didn' t hear from him. Again, I even talked to him about the possibility of taking all the information he has and let' s get him an exemption on the Forest Hills house. He' s the owner of record, he' s entitled to it in Forest Hills. I tried to offer to do that, but again, it was just the other day that I had heard from him after a couple of months and it was impossible to do anything at this point. Mr. Sullivan: Sir, do you have an exemption on the Forest Hills house now? Mr. Arslanyan: No, I don't have it sir. Mr. Sullivan: I 'm just asking you a question. You don't have an exemption on the house? Mr. Arslanyan: No, sir you got the telephone number in my letter, here is the telephone number, you can ask, my old doctor' s number I give. • 410 47 • Mr. Sullivan: Your doctor wouldn' t know if you got a senior citizens exemption. Mr. Russell: In February, we asked for a copy of the deed to that house and also a copy of the tax bill. It' s our right as Assessors to ask to establish the residency requirements in the statue. I asked him in the end of February, he never supplied it to me, yesterday he brought in a tax map number and a number to call in New York to confirm that this is in fact a property that has no exemptions on it. The 17 of May is long past the time that it should have required him to supply the information. Mr. Arslanyan: Sir, if you be kind enough, I been here two months. You can ask the doctor, who takes care of me. This gentleman here told me, yesterday this year you' re going to be denied but try for next year. I said please help me sir, I need this deduction because I am short of money, and he said to me this year has been denied, I don' t think you have a chance, five persons at the ----Board decide that, that's what he said to me. He shouldn' t tell me that, that means he' s giving my decision, he' s finalizing my case, in my opinion, I 'm sorry to tell you that but that' s the case came up. And I decided why this gentleman is doing this to me. Mr. Burdy: Did you tell him because of the residency? Mr. Russell: We sent him a notice out March 1, and we also asked him on a phone call, I am sending the denial out, that by law I have to do, I would ask you to please send me a copy of the deed and the tax bill, to see if we could reconcile and rectify this whole issue. I did tell him yesterday that by our way of looking at it, he doesn't meet the primary residents requirements, but if he continues to do the things and demonstrate to me the things that he is doing, then the primary residency requirement is meet. I think he just, a couple of weeks ago, changed the address on his license and the voter registration. Mr. Arslanyan: Because he asked me, you have to change your license, and I did it. He said change the Board of Election, and I did. Why didn' t he tell me in the beginning, two years ago. Nobody asked me, and they granted me last year a tax deduction. Mr. Russell: One last point, my position that you can' t become a resident over night. If you come to me on Wednesday and said, give me the things I need, give me a list and I ' ll to do it today and give it to you tomorrow, I meet my residency requirements, but the law doesn' t read that way. It says you have to be a resident of the town for at least two years. He' s making a diligent effort, I will be the first to admit that. Mr. Arslanyan: When I become senior citizen, I am short of money. If had money I wouldn't come here, I swear to God, I don' t need it. But what upsets me, this is my right, and when I became a U.S. citizen, Judge told me, don't let anybody step on your rights. This gentleman is stepping on my rights, and I am trying to fight back. • 48 411 • That' s my right, and I 'm asking you, why they didn' t tell me, first they grant me, they give me the deduction, whenever they ask, I give it to them, but this year this gentleman came up, I don't know, maybe he doesn't like me, but you have been denied. I said why, and he said to me maybe you loose but next year you can try again. I don't want to try again, I want to have my rights. Mr. Burdy: What Mr. Russell is trying to point out, is I understand your position, that maybe you thought he should have told you about this a year or two years ago, but we will take all of that into consideration. There is something I would like to point out, I don't think he has his application filled out all the way. Mr. Russell: I ' ll be happy to sit down with him and assist him in that manner, I did know that he had trouble understanding some of the writing, most people do. Mr. Burdy: Would you help him then? Mr. Russell: Absolutely. Mr. Burdy: Mr. Arslanyan, do you have any more questions? Mr. Arslanyan: No more questions. Mr. Sullivan: Thank you very much for coming, we' ll let you know as soon possible. 29) 1000-63-5-23 Mr. & Mrs. O.D. Lingo 650 Greenfields Lane Southold, N.Y. 11971 Mr. Burdy: Raise your right hand, do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. & Mrs. Lingo: Yes, sir. Mr. Burdy: Thank you. Mr. Sullivan: Have you any comments to make before the Board? Mr. Lingo: I 'd just like to say I think that the taxes for the property are really too high, the reason why I don't thing that as assessed for $200,000 and if I want to sell it I couldn' t get $100,000 to $125,00 the most, so why is my taxes assessed so high? Mr. Sullivan: Any comments from the Board? Mrs. Duffy: Yes, I 'd like to point out that their assessment hasn't changed since 1983 . The house has been assessed at a uniform method of assessment, a cost of construction that we do for everyone 110 49 • in the town of Southold, and I don' t see any sort of appraisal or any kind of proof that' s been put before the Board. Mr. Sullivan: I just have a couple of questions for Mr. & Mrs. Lingo. Unfortunately your application doesn't give us anything to work on as far as to substantiate the reason why you want your assessed valuation reduced down to $4,100. 47 other then somebody tells you or you feel that your house is only worth $130,000. Have you got any idea what the houses in your neighborhood, next door are assessed for? Mrs. Lingo: Yes, I know of one that was put on the market for $179,000 which is larger then ours and I couldn't believe it. I know also down in ---Park, but this is the only thing I can back it up with. Mr. Sullivan: Do we have any comparable in that neighborhood? Mrs. Duffy: This is the sales survey for the last year, and I don't see any ratings in Mr. Lingo' s neighborhood. Mrs. Lingo: There is a house like ours in Oregon Estates just like ours and there is a sign but I didn't get the number off of it, but it' s the same house. Mr. Sullivan: Any further questions? Mr. & Mrs. Lingo I want to thank you very much for coming here, and you will hear from us just as soon as we can possibly make it. End of May 18, 1993 Grievances May 21,1993 The Board of Assessment Review meet on May 21, 1993 at 9:00 a.m. Present were: Thomas Burdy, Co-Chairman William F. English Jr. Francis A. Thorp Robert H. Whelan Joined by John Sullivan, Chairman at 9: 30 a.m. Mr. Burdy: The Board of Assessment Review is now in session. 30) 1000-35-2-4 Rousos Abadiokatis 1516 East 15th Street Brooklyn, N.Y. 11230 410 50 • Mr. Burdy: Rousos Abadiokatis in Greenport and his mailing address is in Brooklyn. He is asking for a disability. Mr. Scott: The reason why he is asking for a reduction due to a disability which is not a valid reason and he didn't specify the amount he wanted the reduction to, and he submitted no proof. My recommendation would be to deny. If there is an exemption provided for, we'd be happy to give it to him, but since disability is something that, other then veteran' s exemptions, which he is not a veteran, then we can't provide him with an exemption or a reduction based on something that there is no legislation for. Mr. Thorp: If it has any bearing, this property is located on the Main Road, opposite Gull Pond Lane and backs up in front of the Island' s End Gulf Course. Mr. Scott: In addition to which it has five acres of property, and it has 5,288 square feet of living space of which we had given him 60% of depreciation on top of that. So it' s got a substantially piece of property, substantially house, with a substantially reduction already. Mr. Whelan: So basically his claim is non-ability to pay. Mr. Scott: That' s not a valid reason. Mr. Whelan: Any other questions on this one? Board: No. 31) 1000-122-6-31 Mr. Parviz Farahzad 22 Jericho Turnpike Mineola, N.Y. 11501 Mr. Burdy: Farahzad, Main Road, Laurel. Mr. Thorp: This applicant is presently assessed at $31,150 and he is requesting it be reduced to $15,000. The grounds for his complaint is an unequal assessment. Mr. Whelan: Any proof provided? Mr. Thorp: I don't see any proof here other then a letter from his attorney. Dear Sir or Madam: Enclosed please find an original and copy of a tax certiorari filing. Would you kindly stamp our copy as received and return to this office in the enclosed envelope. I don' t see the supporting documentation here. Did we receive it? Board: No there is none. Mr. Whelan: This picture looks like that whole complex, family practices, and the restaurant. 51111 Mr. Thorp: The applicant is a real estate developer. Mr. Burdy: Mr. Parviz Farahzad, Main Road, Laurel. Mr. Thorp: This applicant is presently assessed at $31,150 and he is requesting that it be reduced to $15,000. Grounds for his complaint is an unequal assessment. Mr. Whelan: Any proof provided? Mr. Thorp: I don't see any proof here other than a letter from his attorney saying, "Enclosed please find an original and a copy of the tax certiorari filing. Would you kindly stamp our copy as received and return it to this office in the enclosed envelope. " I don't see the supporting documentation here. Mr. Russell: Just to clarify, this is the fourth year in a row Mr. Farahzad has filed and has yet to provide any estimates of value or supporting documentation. Mr. Scott: Possibly 90% of the cases or more do not provide proof at this particular point. Mr. Burdy: I can see that, that' s why I 'm not trying to rush this, but I 'm trying to get through it. Mr. Whelan: Basically, we can' t rule on them without any proof. Now in a situation like this where we have a actual correspondence stating a piece of documentation that doesn't exist, does that go on stand by fly, or do we rule on it the way it sits? Mr. Scott: Rule on it the way it sits because that' s what they sent you. What they are saying is that they are going to Certiorari before, it has no bearing on your interpretation, because they haven't presented evidence at this point. Mr. Whelan: That's Small Claims right? Mr. Scott: This is the Grievance portion right now. This is a commercial piece of property, so what they have to do, is they have to go to the next highest section, and it wouldn't be Small Claims, it would be Certiorari. One, two, and three family houses that are not owned by corporations go to Small Claims. 32) 1000-111-10-16 Mr. Arnold Blair 4560 Vanston Road Cutchogue, N.Y. 11935 Mr. Burdy: Are we ready? Arnold Blair, Cutchogue. He purchased the property for $925,000 in 1987, no pool, no terrace, kitchen remodeled in 1993, real assessment is not, can't read what that word is, with cost of work done to which assessment is based. The full value of r ' • 52 the property is $925,000 and the assessed value appearing on the roll is $14,500. The property owner's estimate of current value is $900,000. Mr. Scott: Can we have a quick interjection here? Mr. Burdy: Sure, say whatever you want. Mrs. Duffy: His assessment reflects his market value of $447,000. I talked with Mr. Blair at length about this and he doesn't think he is going to pursue it. I said, Arnold you paid a million bucks for this house, I got you at $447,000, what are you grieving? He said, I know, I know, I just feel bad. They came and they jacked it up $1,200. I said Arnold, sorry I don't think you have something here but do whatever. He told me he was going to withdraw, but I don' t really know how you do that. Mr. Scott: You send a letter. Mr. Burdy: So what is your recommendation? Mr. Scott: The recommendation is that you don' t consider it because his estimation of value is $900,000 and if you take the adjusted R.A.R. 3 . 24, it adds up to be $290,160, it' s at $14,500. His own estimate is almost twice as much as what the present assessment is. If it is unequal, it' s unequal in his favor by a large degree. I think it is fairly evident. Mr. Thorp: Does his property include the other side of the road? Mr. Scott: This is the only one on that side. Mrs. Duffy: This parcel is on the water. Mr. Scott: He' s only grieving the one section. 33) 1000-113-7-19. 17 Ms. Arline Boeckman Fred N. Perry, Esquire 175 Deer Park Rd. Dix Hills, N.Y. 11746 Mr. Burdy: Ms. Arline Boeckman, Mattituck, property owners current assessment of true market value is $80,000, request that it should be reduced to $1,000 grounds unequal assessment. It' s a one or two family home. What does that mean? Mr. Russell: Whether you choose to have two families or not it' s solely at the discretion of the owner. Mr. Burdy: $110,000 is the assessed value appearing on the assessment roll. 53 411 Mr. Russell: It' s $11,000. 34) 1000-45-2-10. 3 North Fork Bank as mortgagee c/o Certiman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: The North Fork Bank. Mr. Thorp: Question for the Assessors, are they doing this for the benefit of the mortgagor? Mr. Scott: No, they took it back. Mr. Burdy: What do you have to say about this? Mr. Russell: No proof. Mr. Scott: No proof, and they' re planning to go to Certiorari. This is the San Simeon Retirement Community up there that they abandoned. Mr. Thorp: That senior citizens development on Chapel Lane in Greenport. 35) 1000-141-1-37. 2 George E. & Frances Toth 111 Haverford Road Hicksville, N.Y. 11801 Mr. Burdy: George E. & Frances Toth, Southold. I believe my current assessment should be reduced to $418,50, this is based on the following calculations: Current market value of property, State Equalization Rate, then he gives the numbers $165,000, calculations based on the instructions in the New York State Tax Payers Guide. They live in a one family dwelling, three bedroom ranch, two car garage built in 1976. Mr. Whelan: Comments Bob? Mr. Burdy: The certification of the appraiser, is this an official certification? Mr. Russell: Yes. Mr. Scott: Andy is a licensed N.Y. State appraiser. Mr. Russell: These are very conservative appraisals specifically one for either refinancing, which is conservative, or for tax reduction challenges. We'd also like to stress that the E.R. , we don' t believe is appropriate for residential property, and we would ask you to give way to 3. 24 R.A.R. 111 54 i Mr. Whelan: Does the Assessors Department have a viewpoint on this new quick sale appraisal? Mr. Russell: Yes, absolutely conservative. We have appraisers that do the bulk of quick sale appraisals, who would be happy to address you at anytime, and tell you that they are directed to calculate a conservative. . . Mr. Whelan: How conservative are you talking, do you feel we are talking 20%, 40%? Mr. Russell: It depends on the property because you are going to have a range of value for any property. The quick sale appraisal is going to give you that low range of value. I would say about 10% Mr. Scott: I would say 10%. If you see something as a refinance, and if you added about 10% for a legitimate refinance appraisal, that' s about the ball park whether it's a $900,000 place or $130,000. Mr. Whelan: And as far as a time frame on a standard appraisal, let' s say a legitimate appraisal, are we looking at a sale within a years time? Mr. Scott: A year' s time in my opinion, is valid. Mr. Whelan: Anything will sell in a month if it is priced right. Mr. Scott: Anything more then a year is stretching it. Mr. Whelan: So we are looking at an annual, and we feel that the 10% on it. Mr. Russell: The state defines the value for one given period by a whole, so we think that is fine. 36) 1000-74-1-35. 57 CPF Enterprises Box 495 Amagansett, N.Y. 11930 Mr. Burdy: In order to move along as quickly as we can, when I read off the general knowledge, if you have something to say, please intercede. Mr. Scott: Can I ask you to look, because there is another one filed also, CPF Enterprises is filed twice, by two different representatives. Mr. Burdy: This is the one after it, right Mario J. Fusaro. Mr. Scott: Yes, so you might as well consider them both at one time. In both cases, they have presented this as one building lot and they have gotten a letter of opinion in one case, and they've got 411 55 i no proof in the other. The letter of opinion has absolutely no value. The Assessors will take a look at this property next year, for sure if we find out that the one lot situation is as it is. Mr. Sullivan: This is a 47 acre track, just about opposite the Mobile Station on the North Road in Peconic. Mr. Thorp: The assessment, $14,600 works out to $310 an acre and they're requesting that it be reduced to $6,300 total which is $134 an acre. Mr. Scott: The $300 an acre which we have it for represents about $12,000 an acre on the open market which is not unreasonable at this particular point. $14,000 to $20,000 an acre is normal for large tracks of land. Mr. Sullivan: Do we have an assessment card on that? Was this formerly owned by Adams? Mr. Scott: It's on the previous card so I couldn't tell you. This was the Blue Horizon which was abandoned. A curb cut was put in and then dropped. It' s adjacent to Henry' s Lane. 37) 1000-74-1-35.57 CPA Enterprises c/o Mario J. Fusaro 309A Little Plains Road Huntington, N.Y. 11743 Discussed together with #36. 38) 1000-122-4-15,16 Richard S. & Lorraine M. Burden 2800 Old Jule Lane Mattituck, N.Y. 11952 Mr. Sullivan: It' s on James Creek. Mr. Burdy: Both properties are priced substantially below the 1986 price. The failure of people to dredge the property behind the house has led to totally innavigable water on waterfront property. This has brought the resale of these homes down tremendously. Part of this condition was created by the major storms to hit the area. A regular one family dwelling, four bedrooms, split-level, attached garage, separate parcel with garage. Excellently maintained. He's complaining of unequal assessment. What do you have to say about this one, Mr. Russell? He doesn't have any figures. Mr. Russell: It's an incomplete application and he provides no proof. Mr. Whelan: I suggest that that be the first thing we look for is some kind of proof because it seems the majority of them have no 411 56 411 proof. Does waterfront property have to be navigable in the term of waterfront? Mr. Scott: No, because there are different rates that apply. It depends on the position of the waterfront, whether it' s direct bay or direct Sound, or whether it's on a canal, or whether it has a view, or whether it' s navigable, or whether it is bulkheaded. There are degrees of frontage that we do, so it can go from as low as $10 a front foot to as much as $40 a front foot depending on the type of waterfront. Mr. Whelan: I may request that information if you have it. 39) 1000-111-9-6. 3 Ms. Mildred S. Bennett 1714 Claw Court Venice, Fl. 34293 It' s currently assessed for $15,900. They are requesting that it be reduced to $11,795. It' s based on the latest ratio established at 3 .37. Mr. Scott: They give you a ratio, but you don' t have to use that ratio. You can use the one that is most appropriate. Mr. Russell: There is no proof here and if you look at the front of the property card, you' ll see that due diligence was made by the Assessors to reconcile any differences with the value with the owner. We've reduced it substantially, subsequent to three reviews, and he still doesn't provide any proof. Besides, the lot next door just sold for $460,000 and it' s a vacant piece of land. 40 1000-111-9-6. 2 Mr. James D. Bennett 34 Hilton Ave. Garden City, N.Y. 11530 Mr. Sullivan: No proof? Mr. Scott: No proof and we have gone and looked at it two or three times in the last year and we've made substantial changes at Judge Bennett's request. Mr. Sullivan: Did I understand Scott to say that the adjoining lot was sold for how much? Mr. Scott: Yes, $460,000 for an adjoining vacant lot. Mr. Sullivan: Mr. James D. Bennett, vacant lot with pool and changing cabana, land is assessed at $3,200, a total of $4,600. I guess that is a vacant lot, improvements $4,600. Do the Assessors have any comments? 411 57• i Mr. Russell: Yes, it has no proof whatsoever. Mr. Scott: The equalization rate that they were using, is not appropriate, it should be 2.49 instead of 2.38, if it was to be used. Mr. Burdy: What do they have on there? Mr. Scott: 2. 38, last years rate. 41) 1000-78-9-68 Catholic Charities Mental c/o Bennett Pape Rice & Schure 255 Merrick Road, P.O. Box 710 Rockville Center, N.Y. 11571 Mr. Sullivan: Catholic Charities assessed value appearing on the assessment roll, property is holy exempt, March 1993 it was put on the active roll for 1993-1994. Any comments from the Assessors? Mrs. Duffy: Yes, apparently I think they were willed this piece of property. There is a little ranch house and it' s in a residential neighborhood in Southold. So there are houses all around it, and this is a corner piece that is completely wooded. The statue says that they have to use if for religious purposes in order to get the exemption. They can't just own it. Mr. Sullivan: What are they using if for? Mr. Russell: Nothing. Mr. Sullivan: Nobody is in the house? Mrs. Duffy: This isn' t the house, this is the parcel of property. We're giving them the exemption on the house and I think they are renting the house out. I don't think they're using the house for religious purposes either, but I can't prove it. The lot is heavily wooded, there are no paths, you can' t walk on it, you can't be communing with nature or anything. Mr. Sullivan: Where is this at? Mr. Scott: It' s right off of Main Bay View on the corner. Mrs. Duffy: It's just a lot and I don' t think we can give them an exemption on it. Mr. Scott: This is an estate that was willed to Catholic Charities. Just because it is willed to a not for profit organization, to get an exemption you have to use it for those same purposes, and this is a vacant lot that they are holding on to and probably going to sell in the future. That's a different story. The house that they are using, we can' t tell that they're using it for other purposes then what they' re suppose to be using it for, we have to continue to use • 58 the exemption, but a vacant piece of property, does not qualify for an exemption. Mr. English, Jr. : So this is the same situation across from the church in Mattituck, which was recently put on the tax roll? Mr. Scott: The church it' s self was sold to someone who was for profit. Mr. English,Jr. : I 'm talking about the Episcopal Church in Mattituck, who owns some lots that are not being used. Mr. Russell: Only on the house, the church is holy exempt. There' s a vacant house on Mary's Road that is not being used for anything and was left to the church and we had no choice but to re-enroll it. Mr. Sullivan: Then it has been placed on the taxable status? Mr. Russell: Absolutely. Mrs. Duffy: This is where the lot is on the map, it' s a vacant lot staring into the woods. It did say on the application it is a mental health facility. 42) 1000-111-9-6. 1 Ms. Judith B. Moore 610 W. Wisteria Ave. Arcadia, Ca. 91006 Mr. Sullivan: Name and address, phone number of representive of owner, James B. Bennett, Rockville Center. The land is assessed at $3,900. Mr. Thorp: In order to speed this up, the applicant is Judith Bennett Moore. This is an adjoining piece of property to the others of James Bennett and also Mildred Bennett. Mr. Sullivan: Do the Assessors have any comments? Mr. Russell: Just that there is no proof and it isn' t a vacant lot, there are structures on it. Mr. Sullivan: There are structures on it? Mr. Russell: 24 by 24 garage and tool shed. This is part of the original subdivision, it used to be all one lot with the big house that we heard before. They have subsequently subdivided it and removed the ownership into different names. 43) 1000-121-5-3 Mr. Stephen J. Perricone 7470 Sound Ave. , Box 41 • 59 • Mattituck, N.Y. 11952 Mr. Sullivan: Assessed at $8,000 and would like it reduced to $5,000. Mr. Scott: There is a listing from Jim Gray that says it' s worth $55,000. We dispute that. We called up the people from Jim Gray yesterday. There is no proof that they have at all. Just to give you an idea in 1988, which is when he first put the property on and he just put it on for $55,000, he was asking $318,000. We submit that there is no formal proof that should be considered in this particular instance. Mr. Thorp: That' s the fence company on the end of the divided highway in Mattituck. 44) 1000-123-2-11 Mr. Gene Doroski 720 Bungalow Lane Mattituck, N.Y. 11952 Mr. Sullivan: Assessed at $5,900. I don't know what he wants it reduced to. He says it' s unequal assessment and there is no amount in here, there is nothing else checked. Mr. Whelan: Any proof provided? Mr. Sullivan: There is nothing filled here, no. Mr. Thorp: Actually, this has frontage on two streets, Bungalow Lane and also Center Street. Mr. Sullivan: Comments from the Board? Mr. Scott: He' s got no estimate of value and he' s got no suggestion of what he wants it reduced to. 45) 1000-109-5-14. 17 Carmin & Dorothy Aiello c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Carmin & Dorthy Aiello. Mr. Thorp: I would just like to say at this time that these are friends of mine, so I have no comment. Mr. Sullivan: He' s saying that the total assessed value is $13 ,400 and requested that it be reduced to the full value of $33,500. Where is this in Mattituck? Mr. Thorp: It' s on Fairview Farms. . 60 Mr. Sullivan: Assessors have any comments? Mr. English Jr. : Assessed at $13 ,400 and he wants it at $33 ,500. Mr. Russell: No proof, it' s self-evident and also Robert Capasso who is the representative in this case, all the applications were signed by the same person for authorization, we'd ask that you really compare the signatures and we ask that these get dismissed because of false filing. Mr. Sullivan: Who submitted this? Mr. Russell: Robert Capasso, West Islip Tax Reduction Inc. and they are all evidently signed by the same person. Mr. Scott: Each individual owner is suppose to sign, and if you will notice, we gave you three or four from Mr. Capasso and they are all signed by the same hand. Mr. Sullivan: Are they all in the same location? Mr. Scott: All on Fairway Farms Mr. Sullivan: How many of those do we have? Mr. Scott: About nine or ten of them. Mr. Sullivan: Any questions from the Board? 46) 1000-9-11-2.6 c/o Peter Brinckerhoff Ashcol Inc. 25 Lake Drive Riverside, Ct. 06878 Mr. Sullivan: Fisher' s Island, assessed at $10,900 and wants it reduced to $8,330, we' ll go over this during decisions but any comments from the Assessors? Mr. Scott: Yes sir, three things. First he is using the wrong rate, second of all he states that the value is $350,000 and when you divide that by the R.A.R. , the $10,900 that we have it assessed for shows that we are assessing it for a value of $336,419 which is less then what he states it is worth right now, and three he has no proof. Mr. Sullivan: Any questions? Board: No questions. 47) 1000-115-6-3 Frederick & Dolores Boeje c/o Cronin, Cronin & Harris, P.C. 61 411 • 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Assessed at $5,300 and the property owner' s estimate of current value is $64,112. Mr. Thorp: It' s located on the Main Road in Mattituck, just east of Carnial Drive, a half an acre of land. Mr. Sullivan: Any comments by the Assessors? Mr. Russell: No proof. Mr. Sullivan: Any questions by the Board? 48) 1000-109-5-14. 6 Thomas & Anne M. Boucher P.O. Box 1260 Cutchogue, N.Y. 11935 Mr. Sullivan: He is assessed at $11,100 and says the fair market value $285,000, purchase price was $275,000. He lists lot numbers here, lot 1426, 1514, 14.8 with the assessed valuation. It is also claimed that the properties in Fairway Farms development are, as a whole, assessed excessively, especially in view of the fact that the homes do not front public roadways. Mr. Thorp: Is this by the same. . . Mr. Sullivan: No. "Kindly grant the applicants time to gather comparable assessment values outside of the Fairway Farms development area. Thank you. " Any comments by the Assessors? Mr. Russell: The closing title isn't true. It is also two years old and they have subsequently put an addition on to the property which they don' t have included in the value. Also I 'm sure you are aware that private or public roads are irrelevant to the property value. Mr. Scott: In addition to that portion that Scott just said, the estimate of $12,000 for the addition which was 540 square feet. I asked Mrs. Boucher and she said that her husband and his friends did the renovation themselves. You can' t consider the $12,000 to be a cost because there is labor intensity that has to be added into it to make it a market value. Mr. Russell: A similar addition would run you $65 to $75 a square foot. Mr. Burdy: She said it cost $12,000? Mr. Scott: On the Building Permit, $12,000, that' s what it cost them. That' s material only and we as Assessors have to take a look • 62 • at what it would be regardless of who built it. We have to make it a fair market value for everybody, not just the cost. Mr. Burdy: I just want to get that clear. Mr. Sullivan: Any other questions from the Board? Mr. English, Jr. : What was he looking for if he is assessed at $11,100 now? Mr. Sullivan: It' s assessed at $329,000 and he wants it reduced to $285,000 or $295,000. Any other questions? 49) 1000-8-1-6.5 Mr. Peter Brinckerhoff 25 Lake Drive Riverside, Ct. 06878 Mr. Sullivan: Peter Brinckerhoff, Fishers Island, is assessed at $28,400 and he says the market value of his house is $1,160,250. He says the assessment should be reduced from $28,400 to $21,975. Mr. Thorp: Six point seven acres. Mr. Scott: Mr. Chairman, in the interest of brevity, Mr. Brinckerhoff when to the Small Claims and he also was given a reduction last years which carried through to this tax assessment period now. In addition, he' s stating that the $28,400 that is on the assessment roll, he' s stating that the value of his property is $1,160,250. If you take the $28,400 and divide it by the .0324 which is the Equalization Ratio, you' ll see that we're coming up with a market value of $876,543 which is approximately $200,000 less then what he is saying is the value of the property is. He' s under assessed. Mr. Sullivan: You are saying he is assessed less then. . . Anything else? Mr. Sullivan: Any questions? Board: No questions. 50) 1000-122-3-1.4 Mr. Alan A. Cardinale c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: Who scratched this out, $19,400 up to $23 ,900? Mr. Scott: That' s done by the people from the Certiorari Courts, the people that are filing for them. The attorneys come in and check the • 63 i rolls and if they see that there has been a change, they cross it out and make a change for them. Mr. Sullivan: Assessed value of $23 ,900 and he wants it reduced to $5,975. Is this commercial? Mr. Scott: A portion of it is commercial. The front several acres are commercial. Then they have a separate residential portion that' s on the creek back there that has 330 feet of waterfront, which they built a house that has 3,561 square feet on it. So they got a combination of, there is a total of 15.9 acres of which the vast majority of that is commercial on the Main Road. Then they have a large portion of it that is waterfront with a . . . . Mr. Sullivan: How many acres is that again? Mr. Scott: 15.9 acres and they have submitted no proof at all to substantiate their claim to value. Mr. Sullivan: Any other questions? 51) 1000-126-2-15. 1 Mr. Edward D. Carney c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mr. Thorp: The designation on this Carney application #51 is not Bay front property, according to the section, block and lot numbers that we' re. . . Mr. Scott: 15.1 is on Horton' s Creek, waterfront. Mr. Thorp: Well, it' s not actually waterfront property because you've got a lot in front of it. It's owned by the Nature Conservatory 4. 2. Mr. Russell: No proof, that' s concerning with the assist I assume and we would like to wave our right to comment on those, only on the ones where there are questions involved. Mr. Sullivan: The only thing we are going to ask you to comment on, is if there is no proof, then there is no proof. We have to go through it anyway. 52) 1000-128-6-13 . 3 Mr. Victor E. Catalano P.O. Box 516 Laurel, N.Y. 11948 Mr. Sullivan: Victor E. Catalano, located on Peconic Bay Blvd, currently assessed at $10,000. He believed he should be assessed at $200,000. Comments from the Assessors? • 64 . Mr. Russell: No proof. 53 ) 1000-109-5-14. 32 Gladys & Ors Cole c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Scott: Gladys Cole is one of the ones that were unlawful. Mr. Sullivan: They were what? Mr. Scott: Unlawfully done with the authorization signature. Mr. Sullivan: Any other comments? 54) 1000-109-5-14. 20 Mr. William Concagh c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: William Concagh. Mr. Scott: Another example of the unlawful application by Mr. Capasso. Mr. Sullivan: Did Capasso get all of these people on Fairway Farm? Mr. Scott: All of them, except for the one. . . 55) 1000-115-6-4 Stephen J. Suzanne A. Conlin 18700 Main Rd. , P.O. Box 1078 Mattituck, N.Y. 11952 Mr. Sullivan: Stephen and Suzanne Conlin, assessed value at $228,000 and he wants it reduced to $169,000. Comments from the Assessors? Mr. Russell: It' s a refinance appraisal, very conservative from my point of view, a refinance conservative in its nature. 56) 1000-40-3-3 . 5 Scott Corwin c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 65 410 57) 1000-64-2-15 Mr. Peter T. Demetriou c/o Wimpfheimer & Sherman, Esqs. 1100 Franklin Avenue - Suite PH400 Garden City, N.Y. 11530 Mr. Sullivan: Peter T. Demetrious, assessed at $7,100 and wants it reduced to $1,595. Any comments from the Board? Mrs. Duffy: I don' t think they provided any proof for a reduction. 58) 1000-37-4-1 Ms. Judith DiBlasi c/o Wimpfheimer & Sherman, Esqs. 110Q Franklin Avenu Suite PH400 Garden City, N.Y. 11530 Mr. Sullivan: Judith DiBlasi, assessed at $8,425 and asking $1,695. Reduced from $9,400 to $8,425 by the Grievance Board in 1992. Any comments? Mr. Scott: There is no proof submitted. 59) 1000-109-5-14. 16 Ms. Catherine Drake c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Catherine Drake, Fairway Drive, assessed at $10, 500 and wants it reduced to $2,625. Any comments? Mr. Russell: No proof and unlawful signature, this is another Capasso case. 60) 1000-9-10-9. 2 F.I . Parade Grounds Apts. Ltd. c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: Fisher Island Parade Grounds, assessed at $27,200 and want it reduced to $6,800. Comments? Mr. Scott: There is no proof submitted. 61) 1000-109-5-14. 13 Ms. Elizabeth Ann Fett c/o Robert A. Capasso 33 Monell Avenue • 66 • Islip, N.Y. 11751 Mr. Sullivan: Elizabeth Ann Fett, assessed at $12,500 and looking for a reduction of $3,125. Anything from the Board? Board: Another Capasso. 62) 1000-123-5-31 Mr. Peter S. Gray, Sr. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Peter S. Gray Sr. , has an assessed value of $5,300 and would like it reduced to $1,325. Comments by the Assessors? Mr. Russell: No proof. 63 ) 1000-96-3-8 Edward J. Jr. & Sarah Hansen 1355 Cox Lane Cutchogue, N.Y. 11935 Mr. Sullivan: Edward and Sarah Hansen, assessed at $6,200 and wants it reduced to $4,990. Any comments from the Assessors? Mr. Russell: It' s a refinancing appraisal, conservative. 64) 1000-109-5-14. 12 John B. Hayes c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: John Bo Hayes, assessed at $12,200 wants it reduced to $3 ,050. Any comments? Mr. Russell: Another Capasso. 65) 1000-109-5-14. 30 Mr. Walter Hennessey c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Walter Hennessy, assessed at $21,500, wants it reduced to $5,375. Any comments? Mr. Russell: Capasso. • 67 , Mr. English Jr. : Do you think Mr. Capasso will come back and challenge us on any of these? Mr. Scott: It' s kind of unusual for nine people in the same community to have the same style of writing. 66) 1000-117-3-6 Mr. Frederick Koehler Jr. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Frederick W. Koehler, assessed at $26,400 and requesting it be reduced to $7,920. Waterfront property on Cutchogue Harbor. 67) 1000-113-6-14. 4 Joel & Chizuko Kroin c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mr. Sullivan: Assessed at $5,900 and they would like it reduced to $1,850. 68) 1000-70-13-5 Phillip & Annabelle Loeser c/o Santemma & Deutsch 120 Mineola Blvd. , Suite 510 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,900 and would like it reduced to $1,475. 69) 1000-36-2-26.1 Mr. Herbert Mandel c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Sullivan: Assessed at $12,000 and would like it reduced to the market value of $120,000 or $3,000. Comments by the Assessors? Mr. Scott: Yes sir, two things. There is no proof, presently it' s on the calendar additionally in the Certiorari Court, and I 'm confident the Board of Assessors would be willing to accept for the 1993-1994 tax roll whatever the Court's decision is in Certiorari. Mr. Sullivan: It' s in Court? Any other questions? . 68 70) 1000-59-3-32.3 Mr. David J. Markel Box 436 Southold, N.Y. 11971 Mr. Sullivan: Currently assessed at $7,900 and would like it assessed at $6,225. Comments from the Assessors? Mrs. Duffy: I don't think he is offering any substantiating evidence. Mr. Sullivan: No proof. 71) 1000-79-8-1 Mr. Thomas B. Middlemiss c/o Santemma & Deutsch 120 Mineola Blvd. , Suite 510 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $7,100 and would like it reduced to $1,175. Comments? Mrs. Duffy: Yes, they don' t have any proof. 72) 1000-31-18-10 Daniel C. & Maureen M. Mooney c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,700 and would like it reduced to $4,000. Comments? Mr. Scott: There' s no proof again, and she' s gone to Small Claims the last two years in a row and lost each time. Mr. Thorp: This is down on Robert Lane in East Marion. 73) 1000-122-3-4 Ms. Maureen Mooney c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Assessed at $3,200 and would like it reduced to $1,000. Is this improved property? Mr. Russell: Yes, both of them are improved. 74) 1000-109-5-14. 26 69411 Mr. Theodore Mysliborski c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Assessed at $7,400 and would like it reduced to $1,850. A one family dwelling. Any comments? Mr. Russell: Capasso. Mr. Whelan: With the Capasso we are assuming no proof and an unlawful signature, right? 75) 1000-88-4-17 Vito & Ann Navarra c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: Vito & Ann Navarra, assessed at $7,500 and wants it reduced to $1,875. Comments? Mrs. Duffy: Yes, he has no proof. Mr. Sullivan: Is that it? Mrs. Duffy: That' s it. 76) 1000-44-2-3 Mr. Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Anthony Pirrera, assessed at $18,200 and wants it reduced to $5,460. Comments? Mr. Scott: Yes sir, two comments. First of all he did not submit any proof. The second thing is the $18,200 divided by the R.A.R. shows that we' re assessing it for less then $565.000. I called the local real estate broker's office, and he has got it currently listed for one point four million dollars, which is about two and a half times what we've got it assessed for. I think he is under-assessed and he has substantiallyno proof at all. 77) 1000-109-5-14.34 Mr. Harold Pownall c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 . 411 70 Mr. Sullivan: Harold Pownall, he is assessed at $9,700. Any comments? Mr. Russell: Another Capasso and no proof. 78) 1000-109-3-2.40 John & Barbara Prestia P.O. Box 66 Cutchogue, N.Y. 11935 Mr. Sullivan: John & Barbara Prestia, assessed at $7,900 and wants it reduced to $6,443 . Any comments? Mr. Russell: Yes they supply information but it is not an appraisal, it's a letter of opinion from a company based in Babylon. We would argue that is insufficient prove. Mr. Thorp: Is this Country Club Drive? Mr. Russell: No, Moore' s Lane. Mr. Scott: Yes, it is lot %32 Country Club Estates. They have received a reduction from a 1991 Grievance Board. Mr. Sullivan: Anything else? 79) 1000-118-2-3 Pudge Corp. c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Pudge Corporation, assessed at $25,500 and he wants it reduced to $6,300. Mr. Thorp: Located on Nassau Point. Mr. Sullivan: Assessor? Assessors: No proof. 80) 1000-100-3-11. 10 Carol & Neal Raffe Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Neal & Carol Raffe, currently assessed at $9,700 and want a reduction $2,500. Any comments? Assessors: Capasso. • 71 411 . 81) 1000-33-3-2, 3 Ms Florence Rushmore Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Florence Rushmore, assessed at $10,500 and wants it reduced to $2,625. Comments? Assessors: Capasso. 82) 1000-109-5-14. 28 Frances Sanner Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Frances Sanner, assessed at $8,300 and wants it reduced to $2,075. Comments? Assessors: Capasso. 83 ) 1000-111-14-22.1 Dominick L & Pauline Segrete c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Dominick L. & Pauling Segrete, assessed at $9,400 and want it reduced to $2,350. Comments? Mrs. Duffy: Yes, they don't really offer any proof, it' s just that they have a statement here that says the assessment was unlawful based an assessment practice of selective or spot re-assessment that has been declared illegal. That was not the case, it wasn' t a selective re-assessment. We re-assessed it because of the Building Permit. Mr. Burdy: But there is some proof? Mrs. Duffy: No, they are just saying that we went there unlawfully, but we went there because of the Building Permit. 84) 1000-113-2-16 Ms Barbara Senia c/o Santemma & Deutsch 120 Mineola Blvd, Suite 510 Mineola, N.Y. 11501 72 410 Mr. Sullivan: Barbara Senia, assessed at $8,718 and wants it reduced to $1,179. Just a quick comment here, the Grievance Board of 1992 reduced it $5,400 down to $4,718. Mr. Whelan: The current is $4,718? Mr. Sullivan: Comments? Mr. Russell: No proof. 85) 1000-105-2-1 Mr. Thomas T Shannon c/o Siegel Fenchel & Peddy, P.G. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Sullivan: Thomas T. Stannon, assessed at $18,125 and wants it reduced to $4,531. Comments? Mr. Russell: There is no proof. 86) 1000-35-5-24 Mr. Angelo Silveri c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Sullivan: Angelo Silveri, currently assessed at $12,550 and wants it reduced to $3,137. Comments? Assessors: No proof. 87) 1000-111-12-7. 2 Ms Henrietta Silverman c/o Santemma & Deutsch 120 Mineola Blvd, Suite 510 Mineola, N.Y. 11501 Mr. Sullivan: Henrietta Silverman, currently assessed at $21,300 and wants a reduction to $5,325. Comments? Mr. Russell: Yes, there is no authorization from the owner. This is filed without their signature, and there is no proof. Mr. Sullivan: What? Mr. Russell: There is no authorization from the owner. This is filed by a law firm without a signature. Mr. Burdy: Why would they do that? i 73 i Mr. Russell: A zealous attorney, or I don' t know. Mr. Burdy: Did you speak to the owner? Mr. Scott: We don' t have to Tom. Mr. Burdy: Why not? Mr. Scott: They are suppose to provide authorization if they have somebody else as their agent. Mr. Whelan: So you are recommending dismissal? Mr. Russell: For all we know they could have gotten the name out of the phone book. 88) 1000-63-7-13 Mr. Anton F. Skwara Jr. 245 Grigonis Path Southold, N.Y. 11971 Mr. Sullivan: Anton F. Skwara Jr. , currently assessed at $8,900 and would like it reduced to $8,000. Mrs. Duffy: The owner supplies no proof of value and just for argument sake, he' s filled in the application with wrong Equalization Rate. Mr. Sullivan: Anything else? 89) 1000-109-5-14. 15 Mr. Robert Snowden c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Robert Snowden, assessed at $9,200 and wants it reduced to $2,300. Any comments? Assessors: Capasso. 90) 1000-35-5-13 Mr. Howard C. Stabile c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Sullivan: Howard C. Stabile, currently assessed at $8,700 wants it reduced to $2,175. Any comments? Mr. Scott: No proof. 74 a 91) 1001-6-2-23 . 1 Sterlington Commons Associates c/o Moroze, Sherman, Gordon & Gordon, P.C. c/o Siegel et. al 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Sullivan: Sterlington Commons, currently assessed at $63,400 and wants it reduced to $15,850. Comments. Mr. Scott: This is a commercial piece of property, the appraisal that they supply is only a portion of one, it' s not a full appraisal. Mr. Thorp: When you say it's not a full appraisal Bob, are you saying that it does not cover the entire parcel, or is it just an incomplete appraisal? Mr. Scott: I 'm just saying that it is an incomplete appraisal. Mr. Thorp: Then there is no proof? Mr. Scott: Well, there is proof but it' s insufficient proof, and I would say that if you want us to take a look at it then I would ask that we have three days to look it over. I 'm just saying that it is a complicated appraisal and we are looking at it for the first time. Mr. Sullivan: This is the first time you've had it? Mr. Scott: Basically, it' s a portion of an appraisal, it is commercial, it should be looked at with view to the Equalization Rate. Mr. Sullivan: Do you need until tomorrow? Mr. Scott: It' s an opinion of value, so it is insufficient proof in our opinion. It' s not a full appraisal. Mr. Sullivan: O.K. we've got partial appraisal, commercial, any other comments. Mr. Scott: No. 92) 1000-97-3-11. 3 Mr. Ronald E. & Maria Strain P.O. Box 1504 Riverhead, N.Y. 11901 Mr. Sullivan: Strain, currently assessed at $9,900 and wants it reduced to $7, 128. Any comments? Mr. Russell: I would just add that the asking price of $230,000 is as close to the opinion of value of $220,000 since it hasn' t sold yet, so I 'm not establishing $220,000 as it' s indicative market value and that you use the R.A.R. to calculate. • 75 if 0 93 ) 1000-102-7-8 John P. & Arlene S. Sullivan 1760 Crown Land Lane Cutchogue, N.Y. 11935 Mr. Sullivan: John & Arlene Sullivan, assessed value of $11,800 and wants it reduced to $10,844. I will declare my interest and leave the Board at this time. Mr. Russell: No proof. 94) 1000-109-5-14.27 Ms Dorothy Syracuse c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Dorothy Syracuse, is currently assessed at $8,300 and would like it reduced to $2,075. Mr. Thorp: Fairway Farms, Capasso. 95) 1000-109-5-14. 21 Curtis & Amelia Weber Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Sullivan: Curtis Weber, assessed at $10,500 and he' s asked for $2,625. Mr. Whelan: This is a Capasso too? 96) 1000-103-5-2. 2 George, Kostas, & Ted Zachariadis c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Zachariadis, Ted, George, & Kostas assessed at $9,200 and they want a reduction to $2,760. Any comments? Mr. Russell: No proof and please notice your magnanimous reduction of 1981 from $9,300 to $9,200. 97) 1000-110-1-12 Cutchogue Harbor Marina, Inc. c/o Michael Bender 45 Gazza Blvd. Farmingdale, N.Y. 11735 • 76 • Mr. Sullivan: Cutchogue Harbor, assessed at $20,500 and he wants it decreased to $14, 317. 50. Mr. Whelan: Is there any proof stipulated there? Mr. Sullivan: Yes, he said there is some that we are going to have to take a look at. 98) 1000-133-1-9 Mr. John Dinos 821 Boulevard East Weehawken, N.J. 07087 Mr. Sullivan: John Dinos, 263 acres of osysterponds, he wants it reduced from $3,100 to 0. 99) 1000-114-12-3 . 1 Handy Pantry Stores Inc. Flower & Medalie, Esgs. 24 E. Main St. , Suite 201 Bayshore, N.Y. 11706 Mr. Sullivan: Handy Pantry stores, assessed for $35,800 and want it reduced to $11,933 . May 25,1993 The Board of Assessment Review began reviewing Mr. Paul Henry' s cases at 9: 30. Present were: Thomas R. Burdy William F. English, Jr. Robert H. Whelan Francis A. Thorp John Sullivan Mr. Henry: I guess my first one would be Ronald Burk. Actually, I take it back, we didn' t submit an appraisal for Burk, I'm sorry, Carolyn Buhler. 100) Mr. & Mrs. Carll Buhler c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: We have Carll Buhler. Mr. Henry: Right, I think Carll is abbreviated for Carolyn. • 77 • Mr. Henry: I assume you have a copy of the appraisal there? Appraised for $190,000. implied value $260,000. Mr. Sullivan: They are requesting a reduction to $4,150. Mr. Henry: What we really request is that the assessment be adjusted to the appraised value of $190,000 using the current R.A.R. of 3. 19. Mr. Sullivan: Using the what? Mr. Henry: The appraised value of $190,000 and the current R.A.R. of 3 . 19. Mr. Scott: 3. 24 is the Adjusted Residential Ratio and we request that it be consisted with the proof that we submitted from the E.A. Mr. Henry: Just for the record, I would consider 3.19, 3 .24 close enough for government work today, so I wouldn' t object to that ratio. Mr. Sullivan: You say $4,150 equals out to $190,000 based on the 3 . 24. Mr. Henry: No, I didn' t say that. As all my petitions in the past and currently, the requested assessed value is just half of the current assessed value. It's not what we are really requesting, we just pro-format on the forms. I think we went through this last year, we can go through it again, or just ignore it. Either way, what we would ask is the assess of the adjusted using the ratio of 3 . 24 to the $190,000 appraised value. Mr. Whelan: What does the applied value say? Mr. Henry: The applied value is what is referred to as the Equalized Value, it' s a derivation of the ratio and the assessment. In other words, if you have an assessment and you have a ratio, you can through the formula derive an equalized value or implied value. In other words, according to . . . Mr. Whelan: Well, this is a residential piece of property right? So you mentioned both of them, which one are you going to use? Which one are you planning on using? Mr. Henry: For the sake of this meeting, I am suggesting and requesting the R.A.R. of 3 . 24, which I 'm willing to use. Valuation as applied in the appraisal, we feel is accurate would respectfully request that it be considered and applied to the R.A.R. Mr. Scott: One thing, Celic Realtors are not licensed N.Y. State appraiser and the manor in which they give the comps. are such as a, they throw it out so that you can' t tell whether they are apples or oranges, or whatever, and so that we would respectfully submit that we don' t agree with the $190,000 that he offered. We do agree it does lend some credibility as to what the present assessment would be, but its some place in the range of between what is stated • 78 • here of $195,000 and $256,000, which is the indicated value. We would agree that there should be some consideration for what it is reported to be, an appraisal, but not full consideration for that. He is not a licensed real estate broker. He' s a licensed real estate broker, but he is not a licensed N.Y. State appraiser. Mr. English Jr. : He lists himself as a member of some . . . Mr. Scott: New York State, as of January 1 says that to have credibility in court, it has to be a licensed N.Y. State appraiser. Mr. Sullivan: What is the current appraisal? Mr. Scott: The current appraisal is $190,000 and we' re indicating with the $8,300 that it' s $256,000, so there is some place in between there should be a some sort of an area. The method which Mr. Celiclistedcomps. without comparing them against the subject is not an accurate way of doing it. Mr. Sullivan: Go back again, what is the assessed value right now? Mr. Scott: The assessed value right now is $8,300 and that represents a value of $256,000 using the 3 . 24. The $190,000 which is indicated by the appraisal, is $6,156. We' re saying that you have to regard this at what it is. It' s not a complete appraisal, we' re saying it does show an indication that the assessment is too high, but it should be some place in between. Mr. Sullivan: What are you recommending? Anything? Mr. Scott: Well, basically I 'd say half way in between. Mr. Sullivan: O.K. Any other questions from you Mr. Henry? Mr. Henry: No. Mr. Sullivan: Next Paul? Mr. Henry: Joseph Carpenito. 101) 1000-38-5-5 Joseph R. & Joan Carpenito c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Their assessed value is $6,500 and they are requesting a reduction of $3 ,250. Mr. Scott: In the interest of brevity, if I could get the agreement of Mr. Henry, we will not dispute the owners estimate of value which is $152,822, but we would stipulate that it would be the 3 . 24. • 79 , Mr. Henry: Agreed. Mr. Sullivan: Let me have that again. Mr. Scott: The owners estimate of value is $152, 822, and if we use R.A.R. of 3 .24, it would be $4,951. Mr. Whelan: Paul, I have a question for you. You stated what you wanted was half of the assessment, and yet you settle for something that is no where near it. Mr. Henry: Let me answer that question. This came up last year and I will answer it briefly, but it' s a good question and worthy of a little time. First of all, one of the things that I do when I fill out the forms, is I have a lot of experience with certain situations, and I try to protect all possibilites for my clients, having all their options. One of the things that happens is that since you are only allowed on the appeal to request a maximum of 25% reduction, if for some reason the assessment has been lowered or is incorrect, you can put yourself in the corner, so we always just pro-form them. A lot of the attorney' s do this as well, request the assessment to be cut in half. Mr. Whelan: Then that' s not your target? Mr. Henry: That' s really just protecting our clients for the actions that might be in front of them. Always when it comes down to determining assessments, valuation is suppose to be looked at, and really what we are asking for is the assessment to be adjusted to the valuation that we present. Usually that' s what' s considered and that' s essentially our perspective of getting an assessment through value. Obviously we could write anything in here we want in terms of the value, you might note that the property owners estimate of current full market in each petition is always at least 25% below what the assessment would imply. Again, just to be consistent with keeping all those options open. Mr. Scott: Mr. Chairman, I just to say there are some representatives that will come in and give you 10% of value, Capassois one of them, he does it on a 10% bases, 90% reductions automatically. Then there are others, like Segull who will do 75% pro-form them. Paul does it for 50%. So what you see here a lot of times will mean absolutely nothing. Mr. Henry: And I 'm the first to agree, I 'd also like to add it really just keeps our options open. Whatever we settle on and whatever reductions that I have in my possession, prior to filing appeals, I 'm not going to file appeals. Last year, I did and I think I explained myself. I hope that is behinds us, that issue. Mr. Sullivan: Last year' s is last year' s, as far as I 'm concerned. Mr. Henry: Thank you. • 80 Mr. Sullivan: Next. 102) 1000-88-1-12 Louis Carvell c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $15,400 and looking for a reduction down to $7,700, and the value is $362,069. Mr. Henry: Now, I 'd like to just add to the picture that we submitted an appraisal for $400,000. I 'd like to point out that the subject property was purchased Dec. 21, 1992 for $400,000. I have a copy of the closing statement as well if anybody wants to inspect that as well. Mr. Whelan: What was the sale price? Mr. Henry: $400,000. Mr. Scott: Mr. Chairman, in the interest of brevity, since the appraisal and the sale of 12/92 was $400,000 if we can get Mr. Henry to agree to the $400,000 figure instead of the $360 something which was specified, we would accept it on the basis of 3 .24 which would reduce the assessment to $12,960. Mr. Sullivan: Do you want to agree on the $400,000? Mr. Henry: Yes sir, I would be pleased to accept that offer. Mr. Sullivan: Any further question? 103 ) 1000-114-9-14. 2 Robert A. & Deborah Celic c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Henry: I believe an appraisal was included in the grievance. Mr. Sullivan: Robert Celic, presently assessed at $12,200 and looking for a reduction of to $6,100. Mr. Scott: Mr. Chairman, in the interest of brevity, there is an appraisal for $310,000 from Stype. $310,000 if we take the point off of 3 . 24, we would come up to a figure of $10,044. We would accept that if Mr. Henry would accept that. Mr. Henry: Happy to accept it. Thank you. 81 104) 1000-100-4-9 Donald & Patricia Deerkoski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Scott: Mr. Chairman, in the interest of brevity. Mr. Sullivan: Let me get this down first please. Currently at $9,600 and wants a reduction down to $4,800. The reduction on that is based on 2.48 rather then 3.24, that's on the form. Mr. Scott: That' s not exactly accurate because what he did was to take 50% of the assessment period. He didn't use the 2.48. Mr. Henry: That' s correct, what we do is we still put the E.R. on the form. Mr. Scott: Mr. Chairman, in the interest of brevity, there was an appraisal of $235,000. It was done by Patricia A. Castoidi who stipulates right here that this appraisal is made for mortgage purposes only, and if you remember what we talked about early, this particular appraiser has told us there is a range of value and the range of value is not always the same for somebody that' s having an appraisal for themselves as for a bank, and we talked about agreeing here about a 10% value change for a mortgage purpose only mortgage. So if we are taking the $235,000 times 1.1 which is 10%, that would be $258 ,500 times .0324 which is the Residential Assessment Ratio, the Assessors would agree to $8,375 as an assessment as compared to the $9,600 that' s on there presently. Mr. Henry: Can I just ask, I just want to understand what you are saying. So you're suggesting the appraisal be adjusted 10% upwards to account for the fact mortgage purposes, and certainly there is a variance. This is not an exact science and I concur. Just for fun, before I say I 'm prepared to accept that, if the Grievance Board agrees, I think it is fair, however, I would say that in a lot of cases I find that mortgages, due to the fact of the competitiveness of the mortgage market today, a lot of these mortgages, mortgages appraisals are prepared specifically by mortgage companies that ask the guys to lean up. So I would agree with you in terms of a variance, but I wouldn' t necessarily agree with you that there is a chiseled upwards adjustment. I 'm prepared to accept the offer anyway. Mr. Scott: O.K. Mr. Chairman, in regards to that particular statement, when he said I agree with him that you can't do anything chiseled in stone, what we are talking about a lot of times is the banks are very conservative in nature when they're refinancing, and what they are saying now is that they want to make sure that whatever is the amount of money they give out in a bank, it is something that they can get back quickly, with what they call a quick sale. A sale that if they had to take the property back within 60 days. This particular appraiser has told us that she does not want her appraisals used for this particular purpose, grievance. 82 411 Mr. Whelan: Who was that? Mr. Scott: Pat Castoldi, she is the best appraiser that there is that I 've seen so far. Mr. Sullivan: She's not local and why is she telling you that she doesn't want her appraisals used? Mr. Scott: Because she comes in everyday to get the comps. Mr. Sullivan: Did she tell him? Mr. Scott: She told us that she didn't want it used for appraisal only for grievance purposes because she wanted it understood that this for mortgages only. It' s for the bank, she did the appraisal for the bank. Mr. Sullivan: Who paid her to do the appraisal? Mr. Scott: The bank commissioned her to do the appraisal and it was paid for by the people applying for a mortgage. There' s a difference. Mr. Henry: I agree with Bob to a certain extent, but I would be interested to know what you would do with this appraisal in the context of a Grievance Board. Mr. Scott: What I 'm saying is that she is saying there is a range of values when you do it, and when you go for a mortgage and she' s asked by the bank to do an evaluation, they're looking at a specific range of value as compared to what a market value would be for a person when they are selling it. All she is saying is that she doesn' t want it specifically used without making sure that it is known that ahead of time and it is done for a specific purpose which is not a standard market value appraisal that she is doing for a regular person. Mr. Whelan: Does she have an estimate of a multiplier to bring it to current market? Mr. Scott: The reason why I 'm giving you the 10% is it was her idea. She' ll come in and talk to you about it. Mr. Sullivan: I understand it but I want to hear it from her or somebody else. We are talking about somebody that is applying for this, and they are using an appraisal from a bank, and the one that did the appraisal now says she doesn' t want it used for this. Mr. Scott: She does not want it to be used for this particular purposes. Mr. Thorp: For all intensive purposes, we don' t have an appraisal on this piece of property. Mr. Scott: We have an appraisal which is a conservative, value appraisal. We are just saying by adding the 10%, which Mr. Henry 83111 agrees to, we're getting a value of $8,375 which is a considerable reduction from the assessment that' s on there right now, $9,600. Mr. Sullivan: I agree with that Bob. What I 'm seeing here is that we are getting this second and third hand. You are saying that she said, that it should not be, for that purpose. Mr. Scott: Regardless of what she said, I 'm telling you. I 'm saying that if you take a look at it from the purpose of what it says right here, "This appraisal is made for mortgage purposes only. " It' s not a market value on the house. Regardless of who said what or whatever, you can see that this is a lower range of value. Mr. Sullivan: I agree with you, Bob. The thing I don't see is bringing somebody else into this. Do you want to strike that portion of it. Mr. Scott: Strike that portion. What we are saying now for Mr.Deerkoski is that we would recommend $8,375. Mr. Henry: I would readily accept that offer and consider it fair. I would just like to comment that I agree in concept with everything that Bob is saying. I would like to comment on the clause in the appraisal because it is a very common one. I see that clause in many appraisals that I deal with and I 've talked to many appraisers about it. They are not specifically throwing that clause in normally to prevent the appraisal from being used for this purpose. What they are specifically doing is protecting themselves from having to go to court. That is the reason why that clause appears in the appraisal. What Bob says is true, but I just want to differentiate that clause that is written in the appraisal. Mr. Sullivan: Give me that appraisal again. Mr. Scott: $8,375. Mr. Whelan: Bob would agree to $8,375 and Paul concurs. We have to set a precedence there with this. If that appraiser is specifically stating this appraisal should not be used for anything but a mortgage, can we consider that application without proof? Mr. Scott: No, just as a lower range of value. If you adjust it slightly, it' s O.K. Mr. Whelan: I don't have a problem with that, it will expedite things. Where it' s the first one, and we're going to get a lot of them. Mr. Scott: Can I make a suggestion, Mr. Chairman? There is going to be a lot of refinance mortgages both now and as long as the rates are down. This is some indication of value which is greater then we're going to get in some cases when we have people coming in. I would say that since it is an indication of value, and if we take a percentage, which would make it into the middle range of values, it 84 411 would be something that we should accept and we should consider when we are going at a range of values. And if it gives the Assessor and the Board of Assessment Review an opportunity to say the assessment we've got on there, which in this past case is $9,600, and that represented $296,000 and we realize that' s not what the market is today and that $246,000 or $256,000 is more in line with what the assessment should of the market value of what the house is, then I think you should go ahead and use it. It' s fairer to everybody. Mr. Sullivan: Comments by the Board? 105 105) 1000-145-2-7 Joseph & Eileen Farrell c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Before we get into this one, Bob and Paul can I have a minute with the Board? Mr. Scott: While we're talking about Freedom of Information Act, as long as you are a member of the Board, if you request the cards that are used for comps. or something like that, we would bring them to you such as copies of these here. Anybody else that's in the public that asks for cards, we would give them the card if they are the owner of the property, the taxpayer, or they are the duly represented agents for that particular piece of property. Everybody else has to file a Freedom of Information Act, and then we charge them. Mr. English Jr. : In other words, if I wanted to get a copy of your card, I could get it. Mr. Scott: If you' re doing it on the bases of the Board of Assessment Review. . . . Mr. English Jr. : No, as an individual. Mr. Scott: As an individual, then you would have to file a Freedom of Information Act and we would charge you. Once they are public record, and they are submitted, they are available for anybody to look at. If they want copies of them, then we have charge them. Mr. Sullivan: Paul, what we want to stipulate, as we did last year, I know you' re talking between these two in the interest of brevity, and we will agree to this, if you will agree to this etc. however, it is still under review by the Board, the same as we agreed to last year. Mr. Henry: Totally understood. Although it sounds like we are settling these cases, we are really just leaving them in your hands and both agreeing to recommend the same thing. 85 • Mr. Sullivan: I wanted to bring it up for the new members that we didn' t have last year. Mr. Whelan: We' re assuming a tentative agreement on the table. Mr. Henry: I would even stipulate that all these numbers that I concur on will defiantly result in no appeals file. The only thing last year was the timing and I would ask that we get the results a week or two before the appeal date so I can adjust my files. Mr. Scott: Mr. Chairman, the reason why last year was so late was because of the fact that there was a lot more activity in this particular Board of Assessment Review. The typing took so long, that by the time it was filed, there wasn' t any time left. Mr. Henry: I understand that, I 'm not pointing fingers in times of the frame, I 'm just explaining my actions as a result of it. Mr. Sullivan: It's my understanding the notices were sent out on time. Mr. Henry: They' re on time terms of your time frame, the problem is that I 'm competing for index numbers with the rest of the world and I 'm sure Bob will substantiate this, but there are still people going to court for those 1992 cases from last year. Fortunately, all mine are finished because I filed them first. Mr. Sullivan: Mr. Joseph Farrell has an assessed value of $14,700 and they are asking for $7,350 reduction. Value of the property is $345,611. Mr. Scott: Mr. Chairman, in the interest. The appraisal by Mr. Stype states that the value to be $390,000. The Assessors will agree to that as a value, $12,636. Mr. Chairman we would agree to it if Mr. Henry would agree to it. Mr. Henry: Happy to leave that recommendation with the Board. 106) 1000-74-1-37. 2 Robert & Marilyn c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,600 and wants it reduced to $3,800. Mr. Henry: This one is almost perfect as far as the request and the appraised value indication. Bob, are you familiar with this piece of property? Mr. Scott: Mr. Chairman, in the interest again of brevity, there is an appraisal for $140,000 and there is also a recent sale of 8/91 for 86 . • $140,000. The assessors stipulate $4,536 as an assessment to be reduced to. Mr. Sullivan: O.K. I got the appraisal of $140,000. Mr. Henry? Mr. Henry: Yes sir, that would be fine. Mr. Sullivan: Next. 107) 1000-30-2-7 Herbert & Joan Johnson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,800 and looking for $3 ,400 reduction. Mr. Henry: An appraisal was submitted for $162,000 and that was equalized to $5,250 from the appraised $162,000 Mr. Whelan: Who did the appraisal? Mr. Scott: Mr. Chairman, the Assessors, the only stipulation that we make is that we want you to point out that this is made for mortgage purposes only and that we would recommend that the assessment be changed not to $5,250 but to $5,774. The reason why it is so late is because the copy we have is so poor we couldn't tell what the numbers are. Mr. Sullivan: $5,774 based on what? Mr. Scott: Based on the adjustment factor for the lower end of value. Mr. Henry: So you are adjusting 10%, I don't have a problem with that. 108) 1000-41-1-26 Claude & Susan Kumjian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $4,300. Mr. Henry: His home was purchased 4/21/92 for $100,000 and we have an appraisal for $107,000. Mr. Scott: In the interest of brevity sir, the thing that takes precedence more then anything else is the actual sale. We consider that to be the value and it is a most recent sale, it is April of - S 87 . 1992 . $100,000 is the purchase price, the Assessors would agree to $3,240. Mr. Sullivan: Reduced from $4, 300 to $3,240. Mr. Scott: Mr. Chairman, also in the interest of future statements, there are some cases that we feel that we will not concur in the future on recorded sale prices because we either have knowledge or we speculate that there has been an unrecorded portion of the property under the table, and we will not always go by what the sale price is. Mr. Sullivan: You will state that at that time? Mr. Scott: At that time, and it will be speculation on our part only because it can't be verified unless we have, one the party is agreeing to tell us that it is, and they are not going to do that. It would be violating the law. Mr. English Jr. : How can they get away with something like that? Mr. Scott: As a former real estate broker, I 've had three people in the last two days tell of sales that they've got coming up where they got $50,000, and $110,000 under the table and if we've got the property assessed at $525,000, they are going to purchase it for $525,000 but they are going to have $160,000 cash under the table. Then they are going to come in and grieve on the bases of the $360 some thousand dollars. They already told me this as of two nights ago. Mr. Sullivan: Why would they say something? Mr. Scott: This is a broker who is telling me this. He's telling me that there are clients who are planning to do this in the future after they purchase for $365,000. Mr. Henry: I can tell you first hand it is a very common situation. Mr. Scott: I 'm just telling you that some sales prices we will stipulate to, then there are others in the future we won't. Mr. Henry: I will say in my experience, generally the Assessors have done a fair and accurate indicator. Certainly some sales prices are not reflective of the market value. And I have found where I have Assessors swearing up and down that every sale I present is not an arms length sale. In Southold it' s the other extreme, they are very fair and honest, I generally go on their word because they sometimes have more information then I do. This is very well respected. I concur with the recommendation of the Board. 109) 1000-15-2-4 Yvonne Lodes c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 88410 Mr. Sullivan: Currently assessed at $7,400. Mr. Henry, any comments. Mr. Henry: Yes sir, I 'm just looking through the file, I don' t think there is a recent sale on this. Mr. Scott: Mr. Chairman, in the interest of brevity there was a recent divorce and there was an $80,000 cash settlement with a mortgage of $90,000 taken over by Yvonne. We submit that the value of $170,000 is more accurate, and $6,508 is what the Assessors would recommend. Mr. Henry: Absolutely. 110) 1000-121-4-26 Joan & Lowell Ryan c/o Tax Reduction Services P. O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: He has an assessment of $11,700, and they have it appraised here at $300,000. Mr. Henry: If anybody cares, I have the original appraisal with pictures. Mr. Scott: Mr. Chairman, in the interest of brevity, there is a recent sale, 11/91. It was $320,000, taking the R.A.R. , it would be $10,368. The Assessors will agree to that. Mr. Sullivan: Questions? Mr. English Jr. : How much wasthe sale again Bob? Mr. Scott: $320,000 on 11/91. Mr. Henry: I would just point out that the appraisal is prepared in 1993 . I would be happy to concur that recommendation to the Board. Mr. Sullivan: Next Paul. 111) 1000-70-10-13 Thomas A & Christine E. Schade c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Henry: I would like to point out that the subject was purchased for $140,000 9/91. I have an appraisal for $145,000 prepared in 1993 . We would stipulate that the appraisal is probably a fairer representation of the current market value. Mr. Scott: $4,698 Paul? • 89 Mr. Henry: Yes. Mr. Scott: Mr. Chairman we would agree with that stipulation. Mr. Sullivan: What is that? Mr. Scott: $4,700 taking a $145,000. Mr. Sullivan: Agreed? Mr. Henry: Yes sir. Thank you. 112) 1000-62-3-34 Roy A. & Joanne Schelin c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Henry: I just have the appraisal for $185,000. The comps. using the appraisal, I have some pictures and surveys if you care to view them. Mr. Scott: There is a problem with the appraisal we don' t agree with it. You don't hear me say that too often. Mr. Sullivan: What' s wrong with the appraisal? Mr. Henry: How far off is it? Mr. Burdy: Is it a licensed appraisal? Mr. Scott: Yes it is. Mr. Sullivan: Who is the appraiser? Mr. Scott: Ira Mizrach. Mr. Burdy: Bank? Mr. Scott: No, this is specifically for this purpose, a market value approach. Mr. Henry: I 'm not sure if that' s true Bob. It was appraised way before I was in contract with him. Mr. Scott: This is for Peconic Bay Funding, which is why I couldn't quite accept it. The figures that we received did not make a whole lot of sense. If we went on the same basis as we have in the past for people that have been going on a refinance type program approach to it, if we accepted the $185,000 as a refinance appraisal and multiplied 10% and then multiplying it by the R.A.R. , it would come out to be $6,593. The Assessors at that point would not be adverse to a change. y • 90111 Mr. Henry: I have no problem with that. Mr. Sullivan: $6,600. Mr. Scott: The thing is the $185,000, and we didn't know it was for a refinance, we thought was too low. Mr. Henry: One of the things you learn at least through my perspective is that there is never bad times. That's why the sales are so good. 113) 1000-111-4-8 Peter F. & Patricia Schleipman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed for $12,300 and appraised for $320,000. Mr. Scott: This is an Andy Stype appraisal for market value. I don' t see anything saying this is for refinancing purposes. Mr. English Jr. : What does a bank appraisal usually cost? Mr. Scott: Most of the refinance appraisals that the bank charges, they're usually in the range of $250. It depends on the form of the appraisal that you are asking for, it could be anywhere from $250 to $450. If you are asking for a letter of opinion, it could be $100 to $150 but it doesn't mean anything. Mr. Henry: Letters of opinion seem to not hold any water anywhere. Mr. Sullivan: Paul, are you finished? Mr. Scott: In the interest of brevity, $320,000 we can except the value, by the 3 .24 it comes out to be $10,368. Mr. Henry: That would be very acceptable. 114) 1000-108-3-13. 10 Brian & Barbara Sheehan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Henry: Did you get a copy of the appraisal? Mr. Scott: We have a letter of opinion only from Stype. Mr. Henry: I thought it had two letters of opinion and the house listed for $233 ,000 on the market right now. I have a letter of opinion from Andy Stype and a letter of opinion from Bookmiller • 91 Real Estate, and of course these have to be weighted not as an appraisal but certainly we would ask them to be considered. In addition the property is on the market for $233 ,000, it' s currently listed. Mr. Sullivan: What is Stype' s opinion? Mr. Henry: Bookmiller' s opinion is $219,000 and Stype's is $220,000 Mr. Scott: Mr. Chairman, you really can't accept a letter of opinion. I can however accept an asking price if you have a copy of the listing Paul and that shows that is has been on the market for a period of time, but I can not accept any reduction from that asking price. So in other words what I am saying is that $233,000 becomes the basis because it is possible that somebody can come up and pay full price of the asking price of $233,000. They are not going to pay more then what they are asking. Any determinate of value below that, would have to be if they did sell it for considerably less then next year those people that purchased could come back to this particular again or to the Assessors at that point and say can you make a change based on the actual sale. The Assessors Office would go along with a change on the basis of $233,000 times .0324 which would make it $7,550. Mr. Henry: I have no problems with that. That would be reasonable and acceptable. Mr. Whelan: We have no documentation as listed? Mr. Scott: The only thing is if he has the proof. Mr. Henry: I could provide that by tomorrow. Mr. Sullivan: Bob, run that by me again. Mr. Scott: Basically, we can't accept an opinion of value. If they can establish that the house has been listed and they have listing forms which show that it' s been on the market for $233,000, that' s stating what they feel is the ultimate market. We would accept it as a change. Mr. Henry: Would the Board permit me to supply to them by tomorrow a copy of the listing? Board: Yes. Mr. Scott: He did bring in additional information in this particular case, so that would be supporting evidence to the evidence he already submitted to us. If it is more then $233,000, I would do it on the basis of whatever the asking price is times . 0234. Mr. Sullivan: Next Paul. • 92410 115) 1000-74-2-34 John & Margaret Skabry c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,000, an appraisal of $165,000. Anything else Paul? Mr. Henry: No. Mr. Sullivan: The appraisal date is 2/01/93 for mortgage purposes. Paul, anything to add? Mr. Scott: Mr. Chairman, the Assessors accept the $165,000 as a basic range of value on the lower end but then we submit that it should be increased by 10% because of the fact that it is a mortgage appraisal and so we' re saying that it should be in the range of $5,880. Mr. Henry: What are you saying Bob? Mr. Scott: I 'm saying it's $165,000 and if we add the 10% it would be $5,881. Mr. Henry: I can live with that, but I still don' t buy the flat 10%, but I can live with that. Mr. Scott: When you see the reduction down from $7,000. Mr. Sullivan: Next. 116) 1000-78-2-42 Joseph J.Jr. & Doris Verwayen c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $10,400, and an appraisal at $291,000. Mr. Henry: I have a copy of the appraisal if you want to look at it, I thought is was included. Mr. Sullivan: There' s the appraisers opinion, but I didn' t get any thing else. Mr. Henry: Maybe you didn' t get the whole thing. Mr. Scott: We only have one sheet Paul. 93110 Mr. Henry: This appraisal was prepared by the way, I guess the original owner had died, Mrs. Doris died in 1991. So the appraisal was prepared to settle the estate. Mr. Sullivan: Make copies of the appraisal. Mr. Scott: The contention of the Board of Assessors that $10,400 which is presently on the assessment roll represents the value of $321,000. The appraisal from 1991 shows that here' s an estimated value of $291,000. This is an estate appraisal which is usually on the conservative side for tax purposes and we submit that there should be no change. Mr. Sullivan: Do you down that much on an estate? Mr. Scott: It' s on the realm of where it should be and it' s two years old as far as this appraisal is concerned. He has a list of comps. but he hasn't done a direct sales comparison approach to it. I can't say that he was a licensed appraiser because at that point you didn't need to be in 1991. We feel that the 10% change is not sufficient by a 1991 appraisal to warrant a change at this point. Mr. English Jr. : Just a quick question, are you a licensed appraiser? Mr. Scott: I use to be a licensed real estate broker. I am a licensed real estate broker who is not functioning. I will not do it while I 'm in office. Mr. Sullivan: Paul, they are not agreeing with you, do you have anything you would like to add? Mr. Henry: Not to that case sir. 117) 1000-112-1-16. 5 Joseph A. Wanat c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Appraised at $12,600. Mr. Henry: This appraisal is for $120,000. There must be something wrong here. Mr. Scott: To the Board, it' s 2. 8 acres, a house that has 1920 some odd square feet in it, there is no proof submitted to the Board. Mr. Henry: I have an appraisal here, I 'm just trying to, I respect what you are saying, just help me out for a second. Is this the right piece of property? • • 94 • Mr. Scott: Paul, can I just make a suggestion? There was one that was split out, I don't know if you got the property card. Mr. Sullivan: Reduced from $4,300 to $3,240. Mr. Henry: I concur with the recommendation of the Board. Mr. Scott: He may be saying this, that this 2. 81 acre piece and the 1900 square foot house is worth $120,000, but I don't think so. Mr. Henry: Yes, this is the same property. May I present this appraisal? I think this property was subdivided recently, what happened was I guess he broke this homestead into two and a quarter. Mr. Scott: Mr. Chairman, in the interest of brevity Mr. Tucchia is not a licensed appraiser. This is an opinion of value only and we request that you not consider it. He's a licensed real estate broker but not a licensed appraiser for N.Y. State. Mr. Henry: Hold on for one minute because there might be more then one appraisal. Mr. Scott: Mr. Chairman, on the application it shows that the assessment roll says that it has $12,600. The assessment on this particular property is $9,200, is has been since Jan. 5, 1993 . Mr. Henry: Well that explains the gap there. So I guess $12,600 is probably the original assessment. Mr. Sullivan: Change that on the application. Mr. Whelan: So what are you requesting here Paul, on this application now? Mr. Henry: $9,200 is the current assessment and my request was $6,300 I 'm sure. This is a good example of why I preform them. I would ask that the assessment be reduced to the minimum value of $6,300 and we would have to live with that because we could appeal that even if we wanted to. Mr. Sullivan: $9,200 and you' re looking for $6,300? Any comments by the Assessors? Mr. Scott: Even with the so called appraisal, I would live with $194,000 which is the $6,300 so I would accept that. Mr. Henry: I would too, technically I 'm limited to my request of $6, 300, so I would live with that this year. Mr. Sullivan: You're saying $6,300 at 3.24 equals $194,444. Mr. Henry: Can I get that appraisal back? Mr. Whelan: So the only justification we have on this one is an opinion of value by Tucchio at $120,000. 95 • Mr. Scott: Basically it' s a mistake on Mr. Henry' s part that we will go along with his opinion of value because that is well in excess of any letter of opinion of anything else which we don't think proves a point, but we don't think $194,000 is the value either. Mr. Whelan: What is your opinion of value? Mr. Scott: I 'm not saying what my opinion of value is. All I am saying is we will accept the amount that he is asking which represents the value of $194,000. Next year he will probably come back with another one, and then we will have to come up with an opinion of value based on what his complaint is at that point. Mr. Whelan: Then you are agreeing that the $9,200 assessment at this point is not right? Mr. Scott: We will stipulate that the $9,200 is better. 118) 1000-126-8-15 Constance Zahra c/o Tax Reduction Services P.O. 2111 Greenport, N.Y. 11944 Mr. Sullivan: Constance Zahra assessed at $6,400. Paul, anything? Mr. Henry: I do have two work ups one by Stype. I 'd like to point out that Andy Stypes work ups are really appraisals, although it' s referred to as a letter of opinion it is an appraisal like work up. Then I do have another work up by Bookmiller also concurring with that $16,000-$170,000. I also have pictures of the subject property. Mr. Sullivan: Assessors? Mr. Scott: Mr. Chairman, Mr. Stype_ is a N.Y. State licensed appraiser, but what we have in evidence only is one page that says its a letter and we do not feel that is a qualified method. Mr. Sullivan: O.K. , letter of opinion. Mr. Scott: I don' t care how many pages it is, it' s a letter of opinion. The difference between the $6,400 which represents the value of $197,530 and Mr. Stype' s opinion of value which is $170,000 is relatively close with no substantial effort to prove otherwise. We would request based on the proof submitted to have no change by this particular Board. Mr. Henry: May I point out that the appraisal was prepared in 1990. Mr. Scott: The letter of opinion that I received in evidence was for $170,000 from Stype. Mr. Henry: What' s the date on that Bob? , • 96411 Mr. Scott: April 1990. Mr. Henry: Now here is the update to that. I have the full appraisal if you want to look at it. 119) 1000-106-10-28. 5 Frank Zaleski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Scott: On this particular case, I think that the appraisal was on the conservative side for a house that we consider to be in the range of almost 2,600 square feet. Even taking the appraisers figures of 2463, because he uses interior measurements and we use exterior measurements, comparable #k2 shows that a house that' s 2,100 square feet shows a value of $269,529 and that has approximately 360 some odd square feet less then the subject. We feel that $250,000 is conservative and we would offer that $275,000 value would probably be more in keeping. We'd say $8,900, and that would be our recommendation to the Board. Mr. Sullivan: O.K. , give me that figure that you are saying. Mr. Scott: We feel that the appraisal, we want it to be in the range of $275,000. We feel it is more in keeping with the type of house it is. We feel that the appraisal is on a conservative side, its not for refinance purposes in this particular case, We' re saying that if you take the $275,000 times .0324 it brings it into the range of $8,900. That' s our recommendation to the Board. Mr. Henry: I concur with your recommendation to the Board. Mr. Sullivan: Any questions? 120) 1000-78-4-32.5 Mr. & Mrs. Bret Kehl c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Whelan: How many more do you have Paul? Mr. Henry: This is the last one of the group that we are reviewing with appraisals. I just wanted to, with your permission, leave some other sheets with you for some of the other cases, and you can decide what you want to do with them. This is the last appraisal we are going to go through. Mr. Henry: Assessed at $10,100. e • 97 . Mr. Sullivan: Wait a minute, are you saying it' s assessed at $10,100 because the card is saying $9,000? Mr. Henry: Actually, it was increased. Mr. Sullivan: Property record card shows $9,000 as of 4/5/93 . Mrs. Duffy: We made a correction. Mr. Scott: We made a correction of errors previous to your coming in. We've already submitted it to them for $9,000 and Mr. Kehl agreed to that. Mr. Henry: You spoke to him? Mr. Scott: Yes. Mr. Henry: O.K. , I don' t have a problem with that, let me just see where we stand. Mr. Scott: We had raised it based on the assumption he had finished the upstairs. He came in and proofed to us that he hadn't. He was willing to have us go there and take a look and show us that it was unfinished. We had raised it to $10,100 from last years, he proved to us he hadn' t finished the upstairs so we gave him a correction of errors which we submitted to the Board and he agreed to that change. Mr. Henry: When did you speak to him? Mr. Scott: On 4/5/93, I 'm sorry that was May 5, . Mr. Sullivan: This was done 4/5/93? Mr. Scott: That' s a mistake it should be 5/5/93 because we wouldn't make any correction of errors, we could do it ourselves before that, it has to be May 5, . He may be applying for a reduction again. Mr. Henry: I would ask that we consider the $247,000. In my files I just have the notice of increase of assessed value. Mr. Scott: It shows a value of $277,777 and on the appraisal it shows that there is only 1,152 square feet in the house. The 1,368 square feet we've got on the cards we got 1,152 square feet of finished first, plus 216 square feet of finished first floor, plus 1,152 feet of second floor, plus he has 768 feet of an apartment over the garage. I think that the appraisal is totally in error and that the difference between $247,000 and $277,000 which is what we are appraising it at, I think there should be absolutely no change from the $9,000. I think the Board of Assessors and the Board of Assessment Review would be totally right to keep it at the $9,000. Mr. Whelan: Is that a licensed appraisal? • 98 • Mr. Scott: That' s done by Patricia Castadi, but she' s got down here, unfinished 1,152 square feet and she is not really taking that into consideration. That' s a major building plus he has an apartment over the garage which she is not considering. Maybe he didn' t show it to her. Mr. Whelan: And what was her appraisal at? Mr. Scott: $247,000 and we have it at $277,777 and I think that is just about right on the money. The Kehl' s were living in the apartment while they were finishing the main section of the house which is a, as you can see 1,152 square feet plus 216 square feet. So there is 2, 525 potential square feet in the main area and then they have 768 square feet additional to that. 3,288 square feet and it' s a massive house. This is on Main Bay View, it' s a big blue contemporary that they are doing. As you can see Paul, by the assessment card, we have been working with Mr. Kehl consistently as he completes it, we would put a completion on there, and we think we have been more then fair with Mr. Kehl. We have been taking his word as to the finished portion of it consistently. Mr. Henry: Let me talk to him about this. Mr. Whelan: Is that it Paul? Mr. Henry: That's it for those cases. Now, if the Board permits, I like to just leave them with some pages and pictures and work-ups of some of my commercial grievances, or should I say specifically cases that are not eligible for the Small Claims review. Particularly a couple of cases in here, Jimmy Sage' property by the marina there. The family is getting the property back on foreclosure on Thursday and they have been taxes and are probably going to loose the property because of taxes so I would ask that that be considered. Mr. Scott: Mr. Chairman, before he goes on. We can't make an assumption that they are going to get the property back, other thing is that if he is going to present anything like this, the Assessors would ask that we be able to reply to each and every instance and I don't think that leaving material with the Board of Review at this point is proper because it wasn't stipulated before hand. The ability to pay or not to pay taxes is not something that the Board of Assessment Review or the Board of Assessors should take into consideration. Mr. Henry: I didn' t mean to imply that the issue is their ability to pay, what I was getting at was they would be very lucky to be able to sell the property for a couple of years taxes. Because the taxes are so high nobody is going to buy it. It's up to the Board to decide, may I leave it with them? Mr. Scott: Mr. Chairman, can we go outside and let the Board discuss this themselves? 99 • Mr. Sullivan: Yes, Paul based on our conversation of last Tuesday, the Board has decided not to add these to the record at this time. Mr. Henry: Then I ' ll just close by saying that the Board has another month of deliberations and if they do decide to perhaps just accept the very simple hand outs that I asked to present today, please let me know. In other words, if you change your mind, you got my number. Mr. Sullivan: O.K. yes, we can do that at any time. Thank you sir. Mr. Henry: I appreciate your time and the only thing I can think of is I 'm going to have to change my promotional material next year to strike out rubber stamping nonsense because it certainly isn' t true in this town. Thank you. Mr. Sullivan: Paul, you said that last year. Mr. Henry: To tell you the truth, last year I wasn't really paying attention, but this year I 'm going to. Mr. Scott: Basically I think that anyone that he thought he could prove at this particular point, he did. Basically, any one that he didn' t submit then I 'm afraid you' re going to say that there is insufficient proof and just deny them. Mr. Whelan: Basically, we will have to go through that formality. Mr. Scott: To be quite honest, there are a couple of more that I would have brought up, because I went through them all. He didn't. Those are the ones he thought he had sufficient proof for. I would go on the bases that the others he didn' t have sufficient proof to argue at this point and it's up to you. You can do whatever you want to. He' s expecting to go to Small Claims with the rest of them, otherwise he would have been proving them right now. Mr. Sullivan: And we would have been here for the rest of the week. Mr. Scott: I hope because of what you just did, denying him the ability to bring more in, that next year if he' s going to do it, he' ll have more finished ahead of time so we can get rid of a lot more next year right here. If there is a lot. Mr. Thorp: Correct, but his argument last week was that most of his applications come in two weeks prior. Board: That' s not our problem. Mr. Thorp: I know, but I think we are going to be in the same position. Mr. Whelan: So at this point you don't think it is necessary to review the remainder of them? Mr. Scott: I think he qualified them. 1 , 1 . ` 111 100 Mr. Sullivan: It' s not that he qualified them, he just doesn' t have the proof here. Decision Day we can look at these, and if there is no proof, then there is no proof. Thank you Assessors. Mr. Scott: The only thing we request is that you let us know when you are going to be here so that if you do want us to come in for any particular reason, we' ll make sure that at least one of us is available. Mr. Sullivan: You mean you're not in the office at all times? Mrs. Duffy: We go out to look at everything. Mr. Thorp: These are all Paul Henry with no supporting information. Mr. Sullivan: Do we have the decision forms? Mr. Thorp: We' ll make out one of these for each one that we go through. Mr. Sullivan: This is Decision Day, oh we're still. . . Mr. Thorp: Well, I think what we are trying to do John, is combine review and decision at the same time. There is no sense reviewing this and saying well there' s no proof. Mr. Sullivan: O.K. 121) 1000-31-3-11. 15 Michael & Pamela Acebo Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: They are currently assessed at $6,500 and want a reduction to $3 , 250, insufficient. 122) 1000-113-14-8 William & Arleen Amato c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $7,200 and looking for a reduction to $3 ,600, insufficient. 123 ) 1000-51-3-14 Nick & Anna Andriotis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 . i 101 • Mr. Sullivan: Currently assessed at $9,200 and looking for a reduction to $4,600. In 1988 it was reduced by the Grievance Board to $7,000, in 1990 it was increased to $9,000. Mr. Thorp: John have they submitted anything? Mr. Sullivan: No, insufficient. 124) 1000-37-7-9.1 Thomas J. Aprea Jr. (as trustee) c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $26,500, insufficient. Mr. English Jr. : Currently assessed at what? 125) 1000-125-1-2. 12 George Aydinian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,245 and wants a reduction to half, $3,623, insufficient. 126) 1000-70-12-32 John & Linda Bertani c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $14,300 and looking for $7,150, insufficient. 127) 1000-31-3-1 Mr. & Mrs. Peter Brountzas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Stars Road, East Marion, currently assessed at $7,500, insufficient. 128) 1000-103-8-1 Edward & Helen Brush c/o Tax Reduction Services P.O. Box 2111 • 102 • Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $9,500 and looking for a reduction to $4,750, insufficient. 129) 1000-54-9-6 Mr. & Mrs. Ronald Burk c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $7, 500 and looking for $3,700, insufficient. 130) 1000-36-2-23 .4 Richard & Mary Butler c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $14,300 and wants a reduction to $7,150, insufficient. 131) 1000-115-15-22 Jack J. & Elisa Cecchini c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $5,600 and looking for a reduction to $2,800, insufficient. 132) 1000-115-16-16 Nicholas F. Hilda c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,500 and looking for a reduction to $3 ,250, insufficient. 133 ) 1000-53-4-45. 1 Charles & Caroline c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $10,500 and looking for a reduction to $5,250, insufficient. 103 • 134) 1000-37-1-5 George W. & Evelyn Clark c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $7,800 and looking for a reduction to $3,900. 135) 1000-70-13-20. 4 Joseph M. Cornacchia c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $34,300 and looking for a reduction $17,150. 136) 1000-70-13-20. 5 Joseph M. & Vivian Cornacchia c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $12,500 and looking for a reduction to $6,250. 137) 1000-56-5-26 Mr. & Mrs. C. Clifford Cornell c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $102,00 and wants a reduction to $5,100. 138) 1000-115-5-18 Robert & Barbara Constanzo c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $11,800 and looking for a reduction to $5,900. 139) 1000-75-2-18 Leopold & CelciaD'Mello c/o Tax Reduction Services P.O. Box 2111 104411 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $5,700 and looking for a reduction to $2,850. 140) 1000-33-3-11 Paul H. & Mary S. Dalecki c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $9,500 and looking to be reduced to $4,750. 141) 1000-7-2-1 Robert W. & Linda Daniel Jr. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $14,600 and wants it reduced to $7,300. 142) 1001-2-1-19. 1 George Dobler c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $5,600 and looking for a reduction to $2,800. 143 ) 1000-30-2-57 Deonisios Drakatos c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $9,200 and looking for a reduction to $4,600. 144) 1000-31-4-7 Athanasios & Stella Drenis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,400 and looking for a reduction to $3,700. 105 i 145) 1000-84-1-6. 3 Richard E. & Virginia A. Dries c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $5,700 and looking for a reduction to $2,850. 146) 1000-55-6-15.49 Steven Dunne c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,900 and wants a reduction to $3,450. Mr. Thorp: This is off of Boisy Avenue, part of High Point Meadows that Mendal built. Mr. Sullivan: This might be another one, it was constructed in Oct. of 1992 . 147) 1000-22-1-8 Donald & Peggylee Dzenkowski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $7,800 and looking for a reduction to $3 ,900. 148) 1000-9-9-16 John C. Evans c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $27,300 and looking for a reduction to $13,650. 149) 1001-2-2-16 James Anthony Farley c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $3,700 and looking for a reduction to $1,850. 106411 150) 1000-33-1-18 Mr. Mrs. Antonios Feggoudakis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed for $8,000 and looking for a reduction to $4,000. 151) 1001-4-1-13 Frank Field c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,800 and looking for a reduction to $3 ,400. 152) 1000-41-2-13. 2 Frank Field c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,700 and asking it to be reduced to $3 ,350. 153 ) 1000-48-3-20.1 Frank Field c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $11,300 and looking for a reduction to $5,650. 154) 1000-33-4-21 George Figetakas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,000 and looking to be reduced to $4,000. 155) 1000-75-6-9. 5 Joseph & AngelaFristachi c/o Tax Reduction Services P.O. Box 2111 107 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $9,100 and looking for a reduction to $4,550. May 28, 1993 156) 1000-70-5-2 Gerard Gaughran c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Main Road, Southold, currently assessed at $7,900 and looking to be reduced to $3 ,950. 157) 1000-33-3-14 Manuel & Irene Gavras c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Green Hill Lane, Greenport, currently assessed at $7,800 and looking for a reduction to $3,900. Insufficient. 158) 1000-26-1-21 Pierre Gazarian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Miller' s Lane, Orient, assessed at $7,900 and looking for a reduction to $3,950. Sold in 1991 for $75,000. Any other questions? Put this one aside. 159) 1000-87-3-50 Royal & Virginia Gifford c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $5,800 and looking to be reduced to $2,900. No other information on the card. Insufficient. 160) 1000-70-13-14 William J & Mary Ann Going c/o Tax Reduction Services P.O. Box 2111 411 108 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $5,700 and looking for a reduction to $2,850. This was recently increased from $5,600 to $5,700 because there was the construction of an attached deck of $4,800 on it. It was sold to Going in 1991 for $132,000. 161) 1000-41-1-28 Christoper& DanielleGolden c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Washington Ave. , Greenport, assessed at $4,300 and looking for a reduction to $2,150. It was sold to Golden in 1990 for $23,000. 162) 1000-21-4-1 William & Artemis Gontzes c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $9,800 and looking to be reduced to $4,900. No activity since 1988. Board: Insufficient. 163) 1000-33-2-6 Terry Bubb Gonzalez. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed $7,600 and looking to be reduced to $3 ,800. No activity since 1976. Board: Insufficient. 164) 1000-54-7-18. 8 Mr. & Mrs. Christopher A. Grattan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Horton Lane, Southold, currently assessed at $8,200 and looking to be reduced to $4,100. Board: Insufficient. • 109 S 165) 1000-79-6-14 Charles W. Donna J. Gray c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Southold, assessed at $5,200 and looking to be reduced to $2,600. Sold in 1991 for 130,000. Mr. Whelan: I 've got $43,074 based on that sale. Mr. Sullivan: Put it aside. 166) 1000-109-5-27. 1 Wolfgang O. & Charlotte Grube c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $9,600 and looking for a reduction to $4,800. Last sale was 1986 at $242. 500. Board: Insuffficient. 167) 1000-36-2-21 Maria Grzesik c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,900 and looking to be reduced to $3,450. Let' s put this one aside. It has the wrong card. Mr. Thorp: This brings up a good point. Who put the wrong card on there? It must have been Paul, unless the Assessors are doing Paul' s work. Mr. Sullivan: If he didn't have one on, they would put one on. Mr. Thorp: Well, if that is the case, his application is insufficient. Lets call one of the Assessors in and settle this. Mr. Sullivan: We' ll just hold it until we get one of them in. Mr. Whelan: If we come to a couple of more like that, we' ll get a judgement call from them. Mr. Sullivan: They will attach the property card. Mr. Thorp: Well, did Paul Henry come in with 177 applications and let the Assessors do his work? • 110 • Mr. Sullivan: If you come in and hand it to them, they' ll put on a card. Mr. Whelan: This is a legitamate point here, if the Assessor' s office is attaching the cards and these complaints are coming in blank and with no documentation on there. Mr. Burdy: I think we should find out about this now. Mr. Whelan: If we went by just these submissions we wouldn' t have a property card, we wouldn' t have anything. Mr. English Jr. : These submissions are insufficient. Mr. Whelan: We are utilizing something that the Assessor' s office gave us to pull them without merit. 168) 1000-106-12-13 .1 George K. & Edna Hammond c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Canoe Path, Mattituck, currently assessed at $11,200 and looking for a reduction to $5,600. The only activity was May of 1991, it was increased from $8,600 to $11,200, construct addition to dwelling for $68,000. Board: Insufficient. 169) 1000-41-1-25 Gregory Hallock c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed for $5,300 and wants it reduced to $2,650. Board: Insufficient. 170) 1000-55-6-15. 28 Melvin & Janice Hansen c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Southold, currently assessed at $6,500 and looking to be reduced to $3,150. Lot sold in 1990 for $30,000. Mr. Thorp: I have no comment on this because I know Mel Hansen. He was a former tenant of mine. • 111 • Mr. Whelan: They were made affordable. Mr. English Jr. : If it was $100,000, it would still be $3,240. Mr. Whelan: High Point Meadows was an afforable housing development, right? There are all kinds of stipulations, you and me couldn't go in there and buy a house. They are priced below current market value as a rule. Mr. Sullivan: I want to put this on hold because I want to go into this affordable housing later on. 171) 1000-103-12-2 Barbara Haponic/Orlowski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed for $5,900 and looking for $2,950. It was reduced in 1992 from $6,000 to $5,900. Board: Insufficient. 172) 1001-6-6-16 Alfred Harbich c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Forth Street, Greenport, currently assessed at $6,600 and looking to be reduced to $3,300. Last entry is 1982. Board: Insufficient. 173 ) 1000-31-2-3 Michael & Ano Hartofilis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: East Marion, currently assessed at $7,900 and looking to be reduced to $3 ,950. I don't see anything here. Board: Insufficient. 174) 1000-9-9-28. 1 Nancy Hickey c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 • 112 Mr. Sullivan: Currently assessed at $11, 300 and looking for a reduction to $5,650. This was reduced from $12,100 to $11,300 in 1993. Mr. Whelan: What day in 1993? Mr. Sullivan: February 1993. 175) 1000-56-1-2.19 Edward J. & Susan A. Hilyard c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $7,800 and looking to be reduced to $3,900. This was increased in October of 1991 from $3,800 to $7, 800, Bayview land to vineyars for $44,000, 1991 constructed one family dwelling for $95,000. 176) 1000-100-3-10. 8 James & Claudia Hirsch c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Mattituck, currently assessed at $8,500 and would like it reduced to $4,250. Board: Insufficient. 177) 1000-102-8-17 Edward & Patricia Hudson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,800 and looking to be reduced to $4,400. Board: Insufficient. 178) 1000-26-2-24 Robert & Ann Hulsman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $17,000 and would like it reduced to $8,500. 113 . Board: Insufficient. 179) 1000-115-6-8 Vito C. & Laurie C. Italia c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,800 and would like it reduced to $3 ,400. Board: Insufficient. 180) 1000-66-3-8 Edward P. & Marion Jablonski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $9,800 and would like it reduced to $4,900. Board: Insufficient. 181) 1000-128-5-6 Robert Johnson & Margaret Feeney c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,000 and would like it reduced to $4,000. No other information. Board: Insufficient. 182) 1000-71-2-10 William & Anne Jones P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $13 ,400 and would like it reduced to $6,700. No other info. Board: Insufficient. 183 ) 1000-79-4-26 Mr. & Mrs. Thomas Jordan c/o Tax Reduction Services P.O. Box 2111 115 4110 188) 1000-30-2-62 Steve & Vicki Kasomenakis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed $12, 200 and would like it reduced to $6,100. No further info. Board: Insufficient. 189) 1000-97-4-7 .2 Daryl & Susan Ketcham c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan Assessed at $8,900 and requesting a reduction to $4,550. No other info. Board: Insufficient. 190) 1000-111-8-13 Matthew & Irene Klaritch c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Skunk Lane, Cutchogue, assessed at $10,000 and would like it reduced to $5,000. No further info. Board: Insufficient. 191) 1000-103-14-13 Harold J. & Patricia F. Kober c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $7,500 and would like it reduced to $3 ,750. No further info. Board: Insufficient. 192) 1000-125-1-2. 19 Thomas G. & Theresa Kober c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 t 118 Board: Insufficient. 202) 1000-63-7-25 Louis & Carol Levy c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $11,200 and would like it reduced to $5,600. No further info. Board: Insufficient. 203) 1000-12-2-10 Mary F. Leyland c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $12,900 and looking for a reduction to $6,450. No further info. Board: Insufficient. 204) 1000-33-3-9 Salvatore & Loretta LoPrinzi c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,800 and looking for a reduction to $3 ,400. Board: Insufficient. 205) 1000-102-8-1 Gary M. & Linda M. Long c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,800 and would like a reduction to $3,900. No additional information. Board: Insufficient. 206) 1000-108-3-8. 8 Michael Loring c/o Tax Reduction Services 119 P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $12,638 and would like a reduction to $6,319. That was done by the Grievance Board of 1992 . No further evidence. Board: Insufficient. 207) 1000-113-5-8 Wallace & Ginny Macomber c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,800 and looking for a reduction to $4,400. No further information. Board: Insufficient. 208) 1000-20-3-9. 3 Daniel & Linda Mannix c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $5,900 and would like a reduction to $2,950. No further information. Board: Insufficient. 209) 1000-38-2-25 Mr. & Mrs. John Manoglu c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $6,600 and looking for a reduction to $3,300. No further information. Board: Insufficient. 210) 1000-78-9-71. 3 Alfred & RoseMarkiewicz c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,200 and would like it reduced to $4,100. No further evidence. • 120 • Board: Insufficient. 211) 1000-125-1-2. 24 Mitch Markowski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $8,425 and looking for a reduction to $5,150. No other information. Board: Insufficient. 212) 1000-124-1-3 . 1 Mr. & Mrs. Thomas H. S. May c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $7,000 and looking for a reduction to $3,500. Board: Insufficient. 213 ) 1000-31-7-16 Bobby Mills c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,100 and looking for a reduction to $4,050. Board: Insufficient. 214) 1000-124-1-3 . 2 Kenneth Minnick c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,100 and looking for a reduction to $4,050 . No further information. Board: Insufficient. 215) 1000-70-8-49 Frances J. Mulhall c/o Tax Reduction Services . 121 • P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,400 and looking for a reduction to $3,700. Board: Insufficient. 216) 1000-33-2-30 Harry Mulhall c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,600 and looking for a reduction to $3,800. No further information. Board: Insufficient. 217) 1000-33-4-25 Istepan & Sarah Muradyan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,300 and would like it reduced to $3 ,150. No further information. Board: Insufficient. 218) 1000-114-4-1. 1 Elizabeth & Francis Murphy c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $15,900 and looking for a reduction to $7,950. No further information. Board: Insufficient. 219) 1000-85-2-5 Henry Oman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,800 and looking for a reduction to $3,900. No further information. • 122 • Board: Insufficient. 220) 1000-33-4-12 Mike & Marika Pappas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $7,700 and looking for a reduction to $3 ,850. No further information. Board: Insufficient. 221) 1000-106-7-36 Johon G & Katina Pappas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,200 and looking for a reduction to $3 ,600. No further information. Board: Insufficient 222) 1000-122-2-6 Dorothy Paulos c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $4,000 and looking for a reduction to $2,000. No further information. Board: Insufficient. 223) 1000-52-3-17 Luigi & Maria Perinuzzi c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $8,600 and looking for a reduction to $4,300. No further information. Board: Insufficient. 224) 1000-104-4-7 Julia & John R. Pesek c/o Tax Reduction Services • 123 • P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $5,500 and would like it reduced to $2,750. No further information. Board: Insufficient. 225) 1000-95-4-18.1 Joseph & Bernadette Petersen c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,400 and would like it reduced to $3 ,700. No further information. Board: Insufficient. 226) 1000-125-4-1 Helen Picinich c/o Tax Reduction Services Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,000 and would like a reduction to $4,000. No further information. Board: Insufficient. 227) 1000-22-4-6 Mr. & Mrs. Antonios Politis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $6,100 and would like a reduction to $3,050. No further information. Board: Insufficient. 228) 1000-78-1-16 Mr. & Mrs. John A. Polywoda c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $8,500 and requesting it be reduced to $4,250. No further information. Board: Insufficient. • 124 • 229) 1000-109-3-2.11 Rita & Pierce Power c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $11,700 and looking for a reduction to $5,850. No further information. Board: Insufficient. 230) 1000-121-1-4.3 Joseph & Lee Pufahl c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $11,000 and looking for a reduction to $5,500. No further information. Board: Insufficient. 231) 1000-36-2-11 Mr. & Mrs. Henry L. Quintin c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,900 and looking for a reduction to $3 ,950. No further information. Board: Insufficient. 232) 1000-17-2-3 .1 Mr. & Mrs. Edwin K. Reeves c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $11,300 and looking for a reduction to $5,650. No further information. Board: Insufficient. 233 ) 1000-54-3-19 Vincent & Veronica C. Regan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 • 125 • Mr. Sullivan: Assessed at $6,700 and wants it reduced to $3,350. No further information. Board: Insufficient. 234) 1000-33-2-18 Mr. & Mrs. Achilles Renzulli c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $9,000 and wants it reduced to $4,500. No further information. Board: Insufficient. 235) 1000-33-3-33 Craig A. & Barbara Richter c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $7 ,300 and would like it reduced to $3 ,650. No further info. Board: Insufficient. 236) 1000-33-2-2 & 3 Gus & Konstantino Sakarellos c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $8,700 and looking for a reduction to $4,350. Two lots, lot 2 is assessed at $8,700 and lot 3 is assessed at $1 , 000. He' s only disputing lot 2 on West Wood Lane. No further info. Board: Insufficient. 237) 1000-109-2-18 Irene Sawastynowicz c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $6,100 and looking for a reduction to $3 ,050. No further info. Board: Insufficient. 126 • 238) 1000-117-6-16. 3 Edward R. & Sharon Schmidt c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $11,500 and looking for a reduction to $5,750. Just for info, Small Claims gave them that down from $14,700 in 1993. No further info. Board: Insufficient. 239) 1000-40-1-9 Helene J. Schmidt c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $14,200 and asking for a reduction to $7,100. No further info. Board: Insufficient. 240) 1000-35-8-3 .3 Fred & Jenny Schoenstein c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $7, 500 and would like it reduced to $3 ,750. No further info. Board: Insufficient. 241) 1000-35-8-3 . 4 Otto & June Schoenstein c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,900 and looking for a reduction to $3 ,450. No further info. Board: Insufficient. 242) 1000-22-2-44 Mr. & Mrs. Stephen Schott c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 110 127 • Mr. Sullivan: Assessed at $6,100 and would like to be reduced to $3,050. No further info. Board: Insufficient. 243 ) 1000-144-1-24 Richard & Marie Schulken c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $2,800 and wants a reduction to $1,400. No further info. Board: Insufficient. 244) 1000-9-10-12 Mr. & Mrs. J. Scott c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $9,700 and would like it reduced to $4,850. No further info. Board: Insufficient. 245) 1000-125-1-2.23 Sally & Louis Scotto c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,300 and would like it reduced to $3,150. No further info. Board: Insufficient. 246) 1000-13-2-9 Nathan B. Seidman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $12,400 and would like it reduced to $6,200. No further info. Board: Insufficient. • • 128 • 247 ) 1001-2-6-39 Bernard & Ann Shustrin c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Greenport, presently assessed at $5,400 and would like it reduced to $2,700. No further info. Board: Insufficient. 248) 1000-115-6-30 Joseph B. & Mary Sieczka c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $12,000 and would like it reduced to 6,000. No further info. Board: Insufficient. 249) 1000-70-12-1 Renzo Simeone c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $4,700 and looking for a reduction to $2,350. No further info. Board: Insufficient. 250) 1000-107-2-4 Gregory Simonelli c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $9,000 and would like it reduced to $4, 500. No further info. Board: Insufficient. 251) 1000-35-3-4. 2 Stanley Skrezec c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 • • 129 • Mr. Sullivan: Assessed at $5,600 and would like it reduced to $2,800. No further info. Board: Insufficient. 252) 1000-103-1-20. 8 Judith & Hendrickson Sposato c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,600 and would like it reduced to $4, 300. Sposato is the last name. No further info. Board: Insufficient. 253) 1000-41-1-7 Robert Staples c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $4,500 and would like it reduced to $2,250. No further info. Board: Insufficient. 254) 1000-51-1-11 David & Cynthia Steinbuch c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $13,500 and would like it reduced to $6,750. No further info. Board: Insufficient. 255) 1000-33-4-5 Mr. & Mrs. Christ Stratakis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $13, 500 and would like it reduced to $6,750. No further info. Board: Insufficient. 130 411 256) V 0 I D / No Application 257) 1000-141-1-29 Walter & Bernice Sujeski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,200 and would like it reduced to $4,100. No further info. Board: Insufficient 258) 1000-141-2-15 Stanley Swanson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $5,625 and would like it reduced to $3,750. 259) 1001-2-6-16 Jorge & Maura & Alicia Szendiuch c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $4,100 and requesting a reduction to $2,050. No further info. Board: Insufficient. 260) 1000-141-1-37. 2 Mark & Lynn Tesser c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $5,500 and would like it reduced to $2,750. No further info. Board: Insufficient. 261) 1000-52-3-28 Nicholas Tzoumas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 131 410 Mr. Sullivan: Assessed at $9,700 and would like it reduced to $4,850. No further info. Board: Insufficient. 262) 1000-38-5-4 Eleanor B. Ulich c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $7,300 and would like it reduced to $3,650. No further info. Board: Insufficient. 263) 1000-22-1-9 Joseph N. & Rhoda Vandernorth III c/o Tax Reduction Services Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,900 and would like it reduced to $3, 500. No further info. Board: Insufficient. 264) 1000-107-2-14 Constantine & Magdalen Vloutely c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,300 and looking for a reduction to $3 ,650. No further info. Board: Insufficient. 265) 1000-33-4-13 John Voiklis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $7,500 and would like it reduced to $3 ,750. No further info. Board: Insufficient. 266) 1000-22-5-10 132 410 John & Marcella Volandes c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assessed at $9, 500 and would like it reduced to $4,750. 267) 1000-109-3-2. 41 Linda Warren c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $8,000 and would like it reduced to $4,000. No further info. Board: Insufficient. 268) 1000-18-6-24. 1 May Watson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Assesssed at $15,200 and would like it reduced to $7,600. No further info. Board: Insufficient. 269) 1000-141-4-16 Edward & Bertha Wilcenski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $6,900 and would like it reduced to $3 ,450. No further info. Board: Insufficient. 270) 1000-44-1-13 John Xikis c/o Tax Reduction Services F.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Presently assessed at $11,800 and would like it reduced to $5,900. No further info. Board: Insufficient. 133 271) 1000-44-3-1 John Xikis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,600 and would like it reduced to $4,300. No further info. Board: Insufficient. 272) 1000-31-16-8 Richard W. Zatarian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $2, 200 and would like it reduced to $1,100. No further info. Board: Insufficient. 273) 1000-78-2-26 Atilio & Marsha Zupicich c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $8,200 and looking to be reduced to $4,100. No further info. Board: Insufficient. 274) 1000-38-2-5 125-127 Main St. Corp c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $6,000 and would like it reduced to $3 ,000. No further info. Board: Insufficient. 275) 1001-5-3-18 George Aydinian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 134 . Mr. Sullivan: Currently assessed at $10,800 and would like it reduced to $4,500. No further info. Board: Insufficient. 276) 1000-45-6-4 Bostwick Day Co. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed $33 ,100 and would like it reduced to $12,450. Board: Insufficient. 277) 1000-84-3-1.1 Bob Hamilton c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $23,600 and would like it reduced to $7,500. No further info. Board: Insufficient. 278) 1001-2-2-41 Donald Katz c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $14,300 and would like it reduced to $5,000. No further info. Board: Insufficient. 279) 1001-4-10-31 Frederick Preston & Ors. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $28,700 and would like it reduced to $7,500. No further info. Board: Insufficient. 135 280) 1000-53-5-12. 5 James Sage c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Mr. Sullivan: Currently assessed at $73, 265 and would like it reduced to $25,000. 281) 1000-87-1-1-2 European American Bank c/o Peter H. & Huber J. Brandt 350 Fifth Avenue - Suite 3610 New York, New York 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3,000. 282) 1000-87-1-1-9 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, New York 10118 Mr. Sullivan: Currently assessed at $600 and would like it reduced to $500. 283) 1000-87.1-1-10 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, New York 10118 Mr. Sullivan: Currently assessed at $600 and would like it reduced to $500. 284) 1000-87-1-1-10 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $600 and would like it reduced to $500. 285) 1000-87-1-1-12 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 • 136 • New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $600 and would like it reduced to $500. 286) 1000-87-1-1-13 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. 287) 1000-87-1-1-14 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. 288) 1000-87-1-1-15 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. 289) 1000-87-1-1-16 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. 290) 1000-87-1-1-17 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. • 137 • 291) 1000-87-1-1-18 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. 292) 1000-87-1-1-19 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. 293 ) 1000-87-1-1-20 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $1,660. 294) 1000-87-1-1-25 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3,290. 295) 1000-87-1-1-26 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3,290. 296) 1000-87-1-1-27 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 • 138 • New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3 ,290. 297) 1000-87-1-1-28 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3 ,290. 298) 1000-87-1-1-29 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3,290. 299) 1000-87-1-1-30 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3 ,290. 300) 1000-87-1-1-31 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3 ,290. 301) 1000-87-1-1-32 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Mr. Sullivan: Currently assessed at $2,730 and would like it reduced to $3,290. • 139 • 302) 1000-63.2-1-1 Through 47 Founders Village Condominium II c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: The following units are grieving on a basis of inequality. Unit No. Current Assessment Claimed Valuation 1 $4, 500 $1,125 2 4,200 1,050 3 4,200 1,050 4 4,200 1,050 5 4,500 1,125 6 4,500 1,125 7 4, 200 1,050 8 4,200 1,050 9 4,200 1,050 10 4, 500 1,125 11 4,200 1,050 12 4,200 1,050 13 4,200 1,050 14 4,200 1,050 15 4,500 1,125 16 4, 500 1,125 17 4,200 3,150 18 4, 200 3, 150 19 4,200 3 ,150 20 4,500 1,125 21 4, 500 1,125 22 4,500 1,125 23 4,200 1, 050 24 4,200 1,050 25 4,200 1,050 26 4,500 1,125 27 4,500 1,125 28 4,500 1,125 29 4,500 1,125 30 4,200 1,050 31 4,200 1, 050 32 4,200 1,050 33 4,500 1,125 34 4,200 1,050 35 4,200 1,050 36 4,200 1,050 37 4,500 1,125 38 4,500 1,125 39 4,200 1,050 40 4, 200 1,050 41 4,200 1,050 42 4,500 1,125 43 4,500 1, 125 44 4,200 1,050 • 140 • 45 4,200 1 ,050 46 4,200 1,050 47 4,500 1, 125 303 ) 1000-63 . 1-1-1 Through 45 Founders Village Condominium I c/o Certilman, Balin, Alder & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: Claimed valuation is one fourth of assessed value. Unit No. Current Assessment Claimed Valuation 1 $4,500 $1,125 2 4,200 1,050 3 4,200 1,050 4 4,200 1,050 5 4,500 1,125 6 4, 500 1,125 7 4,200 1,050 8 4, 200 1 ,050 9 4,200 1,050 10 4,500 1,125 11 4 ,500 1,125 12 4,200 1,050 13 4,200 1,050 14 4,200 1,050 15 4,500 1,125 16 4, 500 1,125 17 4,200 1,050 18 4,200 1,050 19 4,200 1,050 20 4,500 1,125 21 4,500 1,125 22 4, 200 1,050 23 4,200 1,050 24 4,200 1,050 25 4,500 1,125 26 4,500 1,125 27 4,200 1,050 28 4,200 1,050 29 4,200 1,050 30 4,500 1,125 31 4,500 1,125 32 4,200 1,050 33 4,200 1,050 34 4,200 1,050 35 4,500 1,125 36 4,500 1,125 37 4,200 1,050 38 4,200 1,050 411 141 . 39 4,200 1,050 40 4 ,500 1,125 41 4,500 1,125 42 4, 200 1,050 43 4,200 1,050 44 4,200 1,050 45 4, 500 1, 125 304) 1000-63. 1-1-47 Founders Village Homeowners Assoc. Inc. c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $3,000 and would like it reduced to $750. 305) 1001-7.-1-16. 2 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $9,000 and would like it reduced to $2,700. 306) 1001-7. -1-16. 3 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $9,000 and would like it reduced to $2,700. 307) 1001-7. -1-16.4 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $10,100 and would like it reduced to $3 ,030. 308) 1001-7 .-1-16. 5 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 • 142411 Mr. Sullivan: Currently assessed at $10,100 and would like it reduced to $3,030. 309) 1000-49.-1-25. 2 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $8,600 and would like it reduced to $2, 580. 310) 1000-49.-1-25. 3 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $8,600 and would like it reduced to $2,580. 311) 1000-49.-1-25. 4 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $8,600 and would like it reduced to $2,580. 312) 1000-49.-1-25. 5 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $8,600 and would like it reduced to $2,580. 313) 1000-49. -1-25. 6 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $8,600 and would like it reduced to $2,580. 143410 314) 1000-44.1-1-1 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it assessed at $1,680. 315) 1000-44. 1-1-2 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,680 . 316) 1000-44.1-1-3 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 317) 1000-44.1-1-4 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,900 and would like it reduced to $1,770. 318) 1000-44. 1-1-5 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 2000 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 319) 1000-44.1. -1-6 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 144 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 320) 1000-44.1-1-7 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 321) 1000-44.11-1-8 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,900 and would like it reduced to $1,770. 322) 1000-44.1-1-9 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,900 and would like it reduced to $1,770. 323) 1000-44. 1-1-10 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 324) 1000-44. 1-1-11 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 MIneola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 145110 325) 1000-44.1-1-12 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 326) 1000-44. 1-1-13 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,900 and would like it reduced to $1,770. 327) 1000-44. 1-1-14 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 328) 1000-44. 1-1-15 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 329) 1000-44. 1-1-16 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,600 and would like it reduced to $1,600. 330) 1000-51. 1-1-10 Board of Managers of Eastwind Shores Condominium Assoc. c/o Reilly Like Tenety & Ambrosino 200 West Main Street • 146 • P.O. Box 818 Babylon N.Y. 11702 Mr. Sullivan: Ten units currently assessed at $6,300 each and they would like them reduced to $1,494. 331) 1000-97-5-11 New York Telephone Company c/o Murphy, Lynch Limone & Gionis, P.C. P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Mr. Sullivan: Currently assessed at $28,600 and would like it reduced to $1,800. 332) 1000-51-3-3. 19 Chardonnay Woods Homeowners Association, Inc. c/o Murphy Lynch Limine & Gionis, P.C. P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Mr. Sullivan: Currently assessed at $400 and would like it reduced to $120. 333 ) 1000-45-4-8. 1 New York Telephone Company c/o Murphy Lynch Limone & Gionis, P.C. P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Mr. Sullivan: Currently assessed at $23 ,250 and would like it reduced to $2,000. 334) 1000-666' s New York Telephone Company c/o Murphy Lynch Limone & Gionis, P.C. P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Mr. Sullivan: Fourteen lots currently assessed and looking for a reduction to as follows: Requested Lot Current Assess. Reduction 1) 1000-666. -2-4 $1, 551 $300 2) 1000-666.-2-6 1, 269 246 3 ) 1000-666. -5-9 1,180 230 4) 1000-666. -5-7 1,139 220 • 147411 5) 1000-666. -5-11 4,287 840 6) 1000-666.-9-16 4,593 900 7) 1000-666.-9-17 300 60 8) 1000-666.-9-11 1,793 350 9) 1000-666.-9-12 1,372 270 10) 1000-666. -9-9 963 190 11) 1000-666. -10-4 2,226 440 12) 1000-666. -11-4 555 100 13 ) 1000-666. -11-2 861 170 14) 1000-666. -15-3 861 170 335) 1000-97-5-12 NLS Company c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $71,300 and would like it reduced to $17,825. 336) 1000-106-6-13. 3 Mattituck Holding Company c/o Meyer Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $99,200 and would like it reduced to $25,000. 337) 1000-84-2-4. 1 Marlake Associates c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $33,900 and would like it reduced to $8,475 . 338) 1000-73-3-1.1 Marlake Associates c/o Certilman, Balin, Adler & Hymann P.C. 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $24,100 and would like it reduced to $6,025. 339) 1001-4-7-12 Mandel Family Corp. 148 • • c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Dlvd. Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $13,400 and would like it reduced to $3,350. 340) 1000-101-1-5. 2 L & R Vineyards Associates c/o Koeppel, Martone, Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $29,900 and would like it reduced to $7,475. 341) 1000-101-14.1 L & R Vineyards Associates c/o Koeppel, Martone, Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $3,500 and would like it reduced to $875. 342) 1001-5-4-31. 1 Emanuel Kontakosta c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 Mr. Sullivan: Currently assessed at $6,300 and would like it reduced to $1,600. 343 ) 1001-5-4-7.4 Emanuel Kontakosta c/o Podell Rothman Schecther & Banfield 160 Broadway New York, N.Y. 10038 Mr. Sullivan: Currently assessed at $5,300 and would like it reduced to $1,000. 344) 1001-5-4-7. 2 Emanel Kontakosta c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 . 149 • Mr. Sullivan: Currently assessed at $29,100 and would like it reduced to $7,000. 345A)1001-4-9-28. 2 Gusmar Realty Corp. c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 Mr. Sullivan: Currently assessed at $50,500 and would like it reduced to $13 ,000. 345B)1001-4-9-28.2 Gusmar Realty Corp. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $50,500 and would like it reduced to $12,625. 346) 1000-114-12-2 James L. Gray & Peter S. Gray c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $18,000 and would like it reduced to $4,500. 347) 1000-142-1-26 Genovese Drug Stores Inc. c/o Cronin, Cronin & Harris P.C. 200 old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $189,200 and would like a reduction to $56,760. 348) 1000-61-3-7 Fleet Bank c/o David G. Koch Esq. 170 Old Country Road Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $38,500 and would like it reduced to $9,625. • 150 • 349) 1001-5-1-17. 1 Tullio Bertoli & Anthony Demasco c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $16,065 and would like it reduced to $5,000. 350) 1001-3-5-28. 1 Tullio Bertoli & Anthony Demasco c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 351) 1000-60-2-3 .1 Cutcho Corp c/o Certilman, Balin, Adler & Hyman 90 Merrick Ave East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $3,000 and would like it reduced to $750. 352) 1000-102-5-24 Colgate Design Corp. c/o Lite & Lite, P.C. 239 Higbie Lane West Islip, N.Y. 11795 Mr. Sullivan: Currently assessed at $8,400 and would like it reduced to $2,100. 353 ) 1001-5-4-25 William F. Claudio, Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $3,800 and would like it reduced to $950. 354) 1001-5-4-38. 1 William F. Claudio Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 • 151 • Mr. Sullivan: Currently assessed at $53 ,000 and would like it reduced to $13,250. 355) 1000-142-1-26 Alan A. Cardinale c/o Certilman, Balin, Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $189,200 and would like it reduced to $45,200. 356) 1000-102-3-1 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $8,200 and would like it reduced to $2,460. 357) 1001-4-10-5 The Bank of New York c/o Farrel Fritz Caemmerer Cleary Barnosky & Armentano, P.C. EAB Plaza, West Tower, 14th Floor Uniondale, N.Y. 11556-0120 Mr. Sullivan: Currently assessed at $19,900 and would like it reduced to $5,500. 358) 1000-97-5-12 King Kullen Grocery Co. , Inc. #3 c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 359) 1000-34-2-1 Jordon's Partners & Ano c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $8,700 and would like it reduced to $2,175. 360) 1000-122-3-10 Hodor-Staller & Kasper Bldg #170 152 c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $6,300 and would like it reduced to $1,890. 361) 1000-51-3-3 . 11 Harmat Cap Corp c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,400 and would like it reduced to $420. 362) 121-7-1/15 1000-120-3-8. 3/8.41 Farmveu Associates c/o Werner L. Adel Jr. 12 Fox Meadow Lane Huntington, N.Y. 11743 Mr. Sullivan: Total of 54 vacant lots, current assessment at $1,650,000 and would like it reduced to $40,796. Tax map numbers listed on application do not show individual request of reduction. 363) 1000-51-3-3. 20 Chardonnay Woods Homeowners Association Inc. c/o Murphy Lynch Limone & Gionis P.C. P.O. Box 69 1045 Oyster Bay Rd. EAst Norwich, N.Y. 11732 Mr. Sullivan: Currently assessed at $7 ,000 and would like it reduced to $1,800. 364) 1001-5-4-7. 3 Arc Enterprises c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 Mr. Sullivan: Currently assessed at $4,700 and would like it reduced to $1,000. 365) 1000-74-4-4 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. • 153 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $4,300 and would like it reduced to $1,290. 366) 1000-59-9-30. 5 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,100 and would like it reduced to $330. 367) 1000-46-1-2.1 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $3,800 and would like it reduced to $1,140. 368) 1000-87-6-12. 1 Airam Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $37,200 and would like it reduced to $11,160. 369) 1001-6-2-23 .1 Sterlington Commons Assoc. c/o Moroze Sherman Gordon & Gordon P.C. c/o Siegel et. al 777 Zeckendorf Blvd Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $63,400 and would like it reduced to $15,850. 370) 1001-4-10-10.1 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 154 411 Mr. Sullivan: Currently assessed at $38,800 and would like it reduced to $9,700. 371) 1000-60-2-10.4 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $150,200 and would like it reduced to $37,550. 372) 1000-61-2-12.2 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $187 ,600 and would like it reduced to $46,900 . 373 ) 1000-102-6-13 . 1 North Fork, Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Mr. Sullivan: Presently assessed at $23 ,200 and would like it reduced to $5,800. 374) 1000-122-6-20 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $180, 200 and would like it reduced to $45,050. 375) 1000-122-6-22 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave EAst Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $26,100 and would like it reduced to $6,525. 155 i 376) 1000-141-3-30 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $500 and would like it reduced to $125. 377) 1000-141-4-2 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $2,000 and would like it reduced to $500. 378) 1000-141-4-3 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $3,700 and would like it reduced to $925. 379) 1000-141-4-6. 1 North Fork Bank c/o Certilman Ba.lin Adler & Hyman 90 Merrick Ave East Meadow, N.Y. 11554 Mr. Sullivan: Currently assessed at $73,600 and would like it reduced to $18,400. 380) 1000-15-3-17 Anthony Perrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $2,900 and would like it reduced to $870. 381) 1000-15-8-14.4 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 • 156 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,600 and would like it reduced to $480. 382) 1000-19-1-12. 3 c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 383) 1000-35-4-25 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $2,400 and would like it reduced to $720. 384) 1000-40-1-20. 1 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $6,500 and would like a reduction to $1,950. 385) 1000-40-1-20. 2 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $6,500 and would like it reduced to $1,950. 386) 1000-55-2-20 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $27,100 and would like it reduced to $8,130. • 157 • 387) 1000-55-2-21 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $2,700 and would like it reduced to $810. 388) 1000-113-12-15 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr Sullivan: Currently assessed at $11,200 and would like it reduced to $3,360. 389) 1000-83-1-12 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $800 and would like it reduced to $240. 390) 1000-83-1-13 Pond Enterprises Inc. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $600 and would like it reduced to $180 . 391) 1000-83-1-14 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $500 and would like it reduced to $150. 392) 1000-83-1-15 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 • 158 • Mr. Sullivan: Currently assessed at $600 and would like it reduced to $180. 393) 1000-83-2-1 Pond Enterprises c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $52,100 and would like it reduced to $15,630. 394) 1000-83-2-2 Pond Enterprises Inc. c/o Cronin, Cronin Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $15,100 and would like it reduced to $4,530. 395) 1000-55-5-2.4 Pudge Corp. c/o Meyer Suozzi English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $7,400 and would like it reduced to $2,000. 396) 1000-60-2-4 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $6,300 and would like it reduced to $1,575. 397) 1000-61-1-13 .1 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $82,200 and would like it reduced to $20,000. • 159 • 398) 1000-61-4-22 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $26,900 and would like it reduced to $7,500. 399) 1000-63-1-1.6 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $5,500 and would like it reduced to $1,375. 400) 1000-63-1-10 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $71,000 and would like it reduced to $13,000. 401) 1000-70-2-11 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $11,500 and would like it reduced to $2,875. 402) 1000-84-1-26. 3 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $58,800 and would like it reduced to $14,700. 403 ) 1000-118-2-1 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 411 160 • Mr. Sullivan: Currently assessed at $3 ,200 and would like it reduced to $800. 404) 1000-118-2-2 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $350. 405) 1000-118-2-4 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mlneola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,600 and would like it reduced to $400. 406) 1000-73-2-3.6 R.L.M. Realty of N.Y. Inc. c/o Siegel Fenchel & Peddy P.C. 777 Zeckendorf Blvd Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $3,900 and would like it reduced to $975. 407) 1000-51-3-3 . 21 Neil Rego c/o Murphy Lynch Limone & Gionis P.C. P.O. Box 69 1045 Oyster Bay Road East Norwich, N.Y. 11732 Mr. Sullivan: Currently assessed at $300 and would like it reduced to $100 . 408) 1000-60-1-6 Romanelli Realty c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $7,600 and would like it reduced to $2,280. • 161 . 409) 1000-55-5-7 Roosevelt Savings Bank c/o Koeppel Marton Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $42,700 and would like it reduced to $10,675. 410) 1001-4-9-23 . 4 Snargate Development Co. of Gpt. Ltd. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $26,100 and would like it reduced to $6,525. 411) 1000-46-1-2. 2 The Southland Corp. c/o Wimpfheimer & Sherman Esqs. 1100 Franklin Ave, Suite PH400 Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $10,600 and would like it reduced to $5,000. 412) 1000-62-3-37 The Southold Corp. c/o Wimpfheimer & Sherman Esqs 1100 Franklin Ave. , Suite PH400 Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $10,100 and would like it reduced to $50,000. 413 ) 1000-102-5-24 The Southland Corp. c/o Wimpfheimer & Sherman Esqs. 1100 Franklin Ave. , Suite PH400 Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $8,400 and would like it reduced to $1, 245. 414) 1001-3-4-31 Tidal Properties Inc. c/o Koeppel Martone Leistman & Herman 155 First Street 411 162 . Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $3 ,000 and would like it reduced to $775. 415) 1001-3-4-47 Tidal Properties Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,000 and would like it reduced to $250. 416) 1001-3-516. 2 Tidal Properties Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $26,500 and would like it reduced to $6,625. 417) 1000-97-5-4.7 WMS Realty Inc. c/o Siegel Genchel & Peddy, P.C. 777 Zeckendorf Blvd Garden City, N.Y. 11530 Mr. Sullivan: Currently assessed at $13 ,202 and would like it reduced to $3 ,300. 418) 1000-21-6-1 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 OLd Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,400 and would like it reduced to $420. 419) 1000-21-6-2 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, New York 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. • 163 • 420) 1000-21-6-3 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 421) 1000-21-6-4 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced $360. 422) 1000-21-6-5 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 OldCountry Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 423 ) 1000-21-6-6 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 424) 1000-21-6-7 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1, 500 and would like it reduced to $450. 425) 1000-21-6-8 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 . 164 • Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,400 and would like it reduced to $420. 426) 1000-30-3-1 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 427) 1000-30-3-2 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 428) 1000-30-3-4 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,400 and would like it reduced to $420. 429) 1000-30-3-5 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 430) 1000-30-3-6 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 165 Y ' 431)1000-30-3-7 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 432) 1000-30-3-8 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr.Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 433 ) 1000-30-3-9 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 434) 1000-30-3-10 70 Marion Associates c/o Cronin, Cronin & Harris, F.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,400 and would like it reduced to $420. 435) 1000-30-3-11 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 436) 1000-30-3-12 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 v4 r • . 166 • � r i 4 Is • Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 437) 1000-30-3-13 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $9,500 and would like it reduced to $2,850. 438) 1000-31-1-5.4 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 439) 1000-31-1-5.5 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,500 and would like it reduced to $450. 440) 1000-31-1-5.6 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,400 and would like it reduced to $420. 441) 1000-31-1-5.7 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 167 41/ w 442) 1000-31-1-5. 8 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $1,200 and would like it reduced to $360. 443 ) 1001-4-9-7 235 Mill Street Inc. c/o Koeppel Marton Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $27,000 and would like it reduced to $6,750. 444) 1000-102-5-26 808 Realty Corp. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Sullivan: Currently assessed at $6,000 and would like it reduced to $1,800. May 28, 1993 End of Grievance Cases Reviewed. • RECEIVED /p.'37�1•/3'l. AUG 101993 Twin cm* whom DECISION DAY May 25, 1993 The Board of assesment Review Decision Meeting was called to order at 9: 15 a.m. present were: John Sullivan, Chairman Thomas Burdy, Co-Chairman William F. English Jr. Francis A. Thorp Robert H. Whelan 1) Denied 1000-117-5-46. 3 Gerard H. & Carolyn Schultheis 43 Harding Road Old Greenwich, CT. 06870 Board: Vote unanimous. 2) Denied 1001-4-7-16 Pat & Paul Kulsziski 433 Main Street Greenport, N.Y. 11944 Board: Vote unanimous. 3) Denied 1000-104-4-32 John P.A. & Christine D. Marcin 34 Harvard Street Garden City, N.Y. 11530 Board: Vote unanimous. 4) Denied 1000-52-1-8 Mr. & Mrs. Varujan Arslanyan 1055 River Road Edgewater, N.J. 07020 Board: Vote unanimous. • 2 410 5) Denied 1000-117-4-26 William J. Sullivan 945 Fanning Rd. Box 317 New Suffolk, N.Y. 11956 Board: Vote unanimous. 6) Reduced from $7,100 to $6,200 1000-101-1-16. 2 Frances Slezak & Alf Sommerstad 7405 Alvahs Lane Cutchogue, N.Y. 11935 Board: Vote unanimous. 7) Reduced from $7,800 to $6,200 1000-95-4-18.32 William T. Lademann P.O. Box 1030 Cutchogue, N.Y. 11935 Board: Vote unanimous. 8) Denied 1000-110-8-32.9 Thomas Wickham P.O. Box 928 Cutchogue, N.Y. 11935 Board: Vote 3 for denial, one abstention. 9) Denied 1000-115-11-17 Camilla Corso 750 Lupton Point Road Mattituck, N.Y. 11952 Board: Vote unanimous. 10) Denied 1000-35-2-12 Floyd F. King Island' s End Golf & Country Club, Inc. F.O. Box 2066 Greenport, N.Y. 11944 Board: Vote 3 for denial, one abstention. 11) Denied 1001-5-3-16. 1 FUR & GAMES, INC. P.O. Box 119, 132 Main St. • 3 • z f Greenport, N.Y. 11944 Board: Vote unanimous. 12) Denied 1000-43-4-37 Mr. & Mrs. Dominick Sblendido 6 Clark Street Huntington, N.Y. 11743 Board: Vote unanimous 13) Reduced from $6,100 to $5,300 1000-34-4-19. 1 Antoinette & Wm. Pollert P.O. Box 578 Southold, N.Y. 11971 Board: Vote unanimous. 14) Denied 1000-123-10-1 Patricia Gazouleas 960 Willis Creek Drive Mattituck, N.Y. 11952 Board: Vote unanimous. 15) Denied 1000-145-4-14.1 Bertram W. & Margery M. Walker P.O. Box 1169 Mattituck, N.Y. 11952 Board: Vote unanimous. 16) Reduced from $5,800 to $5,100 1000-33-4-83 Jerry Colaitis 77 Woodedge Road Plandome, N.Y. 11030 Board: Vote unanimous. 17) Denied 1000-143-5-11 Joseph & Eleanore Friedman 590 Riley Avenue Mattituck, N.Y. 11952 Board: Vote unanimous. • 4410 18) Denied 1000-106-5-4 Vasilios Lambiris c/o Vanessa A. Ploumis Esq. 64 East 34th Street New York, N.Y. 10016 Board: Vote unanimous. 19) Reduced from $13 ,700 to $9,700 1000-106-10-28. 5 Mahir & Greta Zara P.O. Box 910 Mattituck, N.Y. 11952 Board: Vote unanimous. 20) Reduced from $6,600 to $5,900 1000-88-4-24 Joseph & Susan Macchia 340 Bay Haven Lane Southold, N.Y. Board: Vote unanimous. 21) Denied 1000-33-1-10 Mr. & Mrs. Richard Kopek 2800 Sound Drive Greenport, N.Y. 11944 Board: Vote unanimous. 22) Reduced from $6,740 to $6,300 1000-103-14-2 Paul & Jane Kendarich 3600 Pequash Avenue Cutchogue, N.Y. 11935 Board: Vote unanimous. 23 ) Denied 1000-106-8-50.7 Daniel V. Brisotti 1110 Sunset Drive Mattituck, N.Y. 11952 Board: Vote unanimous. 24) Reduced from $6,000 to $4,200 1000-2-6-52. 1 • 5 • David S. Corwin 639 Main Street Greenport, N.Y. 11944 Board: Vote unanimous. 25) Reduced from $5,000 to $4,200 1000-2-6-41. 1 David S. Corwin 639 Main Street Greenport, N.Y. 11944 Board: Vote unanimous. 26) Denied 1000-44-1-16 David S. Corwin 639 Main Street Greenport, N.Y. 11944 Board: Vote unanimous. 27) Reduced from $7,800 to $4,600 1000-115-14-12 Mathew G. & Laurie Daly P.O. Box 762 Mattituck, N.Y. 11952 Board: Vote unanimous. 28) Denied 1000-44-2-17 Onnik & Araksi Arslanyan 58525 County Road 48 Greenport, N.Y. 11944 Board: Vote unanimous. 29) Denied 1000-63-5-23 Mr. & Mrs. O.D. Lingo 650 Greenfields Lane Southold, N.Y. 11971 Board: Vote unanimous. 30) Denied 1000-35-2-4 Mr. & Mrs. Rousos Abadiokatis 1516 East 15 Street Brooklyn, N.Y. 11230 . 6 • Board: Vote unanimous. 31) Denied 1000-122-6-31 Mr. Parviz Farahzad 22 Jericho Turnpike Mineola, N.Y. 11501 Board: Vote unanimous. 32) Denied 1000-111-10-16 Mr. Arnold Blair 4560 Vanston Road Cutchogue, N.Y. 11935 Board: Vote unanimous. 33 ) Denied 1000-113-7-19. 17 Ms. Arline Boeckman Fred N. Perry, Equire 175 Deer Park Rd. Dix Hills, N.Y. 11746 Board: Vote unanimous. 34) Denied 1000-45-2-10. 3 North Fork Bank as mortagagee c/o Certiman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Board: Vote unanimous. 35) Reduced from $7,200 to $5,900 1000-141-1-37. 2 George E. & Grances Toth 111 Haverford Road Hicksville, N.Y. 11801 Board: Vote unanimous. 36) Reduced from $14,600 to $10, 800 1000-74-1-35. 57 CPF Enterprises Box 495 Amagansett, N.Y. 11930 Board: Vote unanimous. 7 . 37) Same applicant as 4 36 1000-74-1-35. 57 CPF Enterprises c/o Mario J. Fusaro 309A Little Plains Road Huntington, N.Y. 11743 38) Denied 1000-122-4-15, 16 Richard S. & Lorraine M. Burden 2800 Ole Jule Lane Mattituck, N.Y. 11952 Board: Vote unanimous. 39) Denied 1000-9-6. 3 Ms. Mildred S. Bennett 1714 Claw Court Venice, Fl. 34293 Board: Vote unanimous. 40) Denied 1000-111-9-6.2 Mr. James D. Bennett 34 Hilton Ave. Garden City, N.Y. 11530 Board: Vote unanimous. 41) Denied 1000-78-9-68 Catholic Charities Mental c/o Bennett Pape Rice & Schure 255 Merrick Road, P.O. Box 710 Rockville Center, N.Y. 11571 Board: Vote unanimous. 42) Denied 1000-111-9-6. 1 Ms. Judith B. Moore 610 W. Wisteria Ave. Arcadia, Ca. 91006 Board: Vote unanimous. 43 ) Denied 1000-121-5-3 Mr. Stephen J. Perricone 7470 Sound Ave. Box 41 Mattituck, N.Y. 11952 . 8 • Board: Vote unanimous. 44) Denied 1000-123-2-11 Mr. Gene Doroski 720 Bungalow Lane Mattituck, N.Y. 11952 Mr. Thorp: Motion to deny. Mr. English: Second. Board: Vote unanimous. 45) Denied 1000-109-5-14. 17 Carmin & Dorothy Aiello c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 46) Denied 1000-9-11-2. 6 Ashcol Inc. 25 Lake Drive Riverside, Ct. 06878 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 47 ) Denied 1000-115-6-3 Frederick & Dolores Boeje c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 48) Denied 1000-109-5-14. 6 Thomas & Anne M. Boucher P.O. Box 1260 Cutchogue, N.Y. 11935 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 410 9110 49) Denied 1000-8-1-6. 5 Mr. Peter Brinckerhoff 25 Lake Drive Riverside, Ct. 06878 Mr. Burdy: Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 50) Denied 1000-122-3-1 . 4 Mr. Alan A. Cardinale c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Unanimous. 51) Denied 1000-126-2-15.1 Mr. Edward D. Carney c/o Cronin, Cronin, & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 52. Denied 1000-128-6-13 . 3 Mr. Victor E. Catalano P.O. Box 516 Laurel, N.Y. 11948 Mr. Burdy: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 53 ) Denied 1000-109-5-14. 32 Gladys & Ors Cole c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. English Jr. : Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 54) Denied 1000-109-5-14. 20 • 10 • r • Mr. William Concagh c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 55 ) Reduced from $7,400 to $6,000 1000-115-6-4 Stephen J. & Suzanne A. Conlin 18700 Main Rd. , P.O. Box 1078 Mattituck, N.Y. 11952 Mr. English Jr. : Motion to reduce. Mr. Thorp: Second. Board: Unanimous. 56) Denied 1000-40-3-3 . 5 Scott Corwin c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. English Jr. : Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 57) Denied 1000-64-2-15 Mr. Peter T. Demetriou c/o Wimpfheimer & Sherman, Esqs. 1100 Franklin Avenue - Suite PH400 Garden City, N.Y. 11530 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 58) Denied 1000-37-4-1 Ms. Judith DiBlasi c/o Wimpfheimer & Sherman, Esqs. 1100 Franklin Avenue - Suite PH400 Garden City, N.Y. 11530 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote Unanimous. . 11 S 59) Denied 1000-109-5-14.16 Ms. Catherine Drake c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 60) Denied 1000-9-10-9. 2 F. I . Parade Grounds Apts. Ltd. c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 61) Denied 1000-109-5-14.13 Ms. Elizabeth Ann Fett c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Unanimous. 62) Reduced from $5,300 to $5,000. 1000-123-5-31 Mr. Peter S. Gray, Sr. c/o Koeppel Martone Leistman & Herman 155 First Street, N.Y. 11501 Mr. Burdy: Motion to reduce. Mr. Thorp: Second. Board: Vote unanimous. 63 ) Reduced from $6,200 to $5,500 1000-96-3-8 Edward J. Jr. & Sarah Hansen 1355 Cox Lane Cutchogue, N.Y. 11935 Mr. Thorp: Motion to reduce. Mr. English Jr. : Second. Board: Vote unanimous. • 12 a , 64) Denied 1000-109-5-14 . 12 Mr. John B. Hayes c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 65) Denied 1000-109-5-14. 30 Mr. Walter Hennessey c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 66) Denied 1000-117-3-6 Mr. Frederick Koeler Jr. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 67) Denied 1000-113-6-14. 4 Joel & Chizuko Kroin c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. English Jr. : Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 68) Denied 1000-70-13-5 Phillip & Annabelle Loeser c/o Santemma & Deutsch 120 Mineola Blvd, Suite 510 Mineola, N.Y. 11501 Mr. English Jr. : Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 411 1341/ 69) Denied 1000-36-2-26. 1 Mr. Herbert Mandel c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Burdy: Motion to deny. Mr. English: Second. Board: Vote unanimous. 70) Denied 1000-59-3-32. 3 Mr. David J. Markel Box 436 Southold, N.Y. 11971 Mr. English Jr. : Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 71) Denied 1000-79-8-1 Mr. Thomas B. Middlemiss c/o Santemma & Deutsch 120 Mineola Blvd. , Suite 510 Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 72) Denied 1000-31-18-10 Daniel C. & Maureen M. Mooney c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 73 ) Denied 1000-122-3-4 Ms. Maureen Mooney c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. III 14IIP , 74) Denied 1000-1095-14 . 26 Mr. Theodore Mysliborski c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Burdy: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 75) Denied 1000-44-2-3 Vito & Ann Navarra c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Mr. Burdy: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 76 ) Denied 1000-44-2-3 Mr. Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 77 ) Denied 1000-109-5-14. 34 Mr. Harold Pownall c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Burdy: Motion to deny. Mr. English: Second. Board: Vote unanimous. 78) Denied 1000-109-3-2. 40 John & Barbra Prestia P.O. Box 66 Cutchogue, N.Y. 11935 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 411 15 410 79) Denied 1000-118-2-3 Pudge Corp. c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. English Jr. : Second Board: Vote unanimous 80) Denied 1000-100-3-11. 10 Carol & Neal Raffe c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Burdy: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 81) Denied 1000-33-3-2,3 Ms. Florence Rushmore c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 82) Denied 1000-109-5-14. 28 Frances Sanner c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. English Jr. : Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 83 ) Denied 1000-111-14-22. 1 Dominick L. & Pauline Segrete c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 411 16 i � 4 84) Denied 1000-113-2-16 Ms. Barbara Senia c/o Santemma & Deutsch 120 Mineola Blvd. , Suite 510 Mineola, N.Y. 11501 Mr. Burdy: Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 85) Denied 1000-105-2-1 Mr. Thomas T. Shannon c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 86) Denied 1000-35-5-24 Mr. Angelo Silveri c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. English Jr. : Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 87 ) Denied 1000-111-12-7. 2 Ms. Henrietta Silverman c/o Santemma & Deutsch 120 Mineola Blvd. , Suite 510 Mineola, N.Y. 11501 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 88) Denied 1000-63-7-13 Mr. Anton F. Skwara Jr. 245 Grigonis Path Southold, N.Y. 11971 Mr. Burdy: Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 17411 89) Denied 1000-109-5-14.15 Mr. Robert Snowden c/o Robert A. Capasso 33 Monell Aveue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. Burdy: Second. Board: Vote 3 for denial, one abstention. 90 ) Denied 1000-35-5-13 Mr. Howard C. Stabile c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Thorp: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 91) Denied 1001-6-2-23 . 1 Sterlington Commons Associates c/o Moroze, Sherman, Gordon & Gordon, P.C. c/o Siegel et. al 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Mr. Burdy: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 92) Reduced from $9,900 to $7,500 1000-97-3-11. 3 Mr. Ronald E. & Maria Strain P.O. Box 1504 Riverhead, N.Y. 11901 Mr. Thorp: Motion to reduce. Mr. Burdy: Second. Board: Vote unanimous. 93) Reduced from $11,800 to $10,000 1000-102-7-8 John P. & Arlene S. Sullivan 1760 Crown Land Lane Cutchogue, N.Y. 11935 Mr. Sullivan: Declared interest and excused himself. Mr. Thorp: Motion to reduce. • 18 • Mr. Burdy: Second Board: Vote 3 to reduce, one abstention. 94) Denied 1000-109-5-14. 27 Ms. Dorothy Syracuse c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. Thorp: Motion to deny. Mr. Burdy: Seond. Board: Vote unanimous. 95) Denied 1000-109-5-14. 21 Curtis & Amelia Weber c/o Robert A. Capasso 33 Monell Avenue Islip, N.Y. 11751 Mr. English Jr. : Motion to deny. Mr. Burdy: Second. Board: Vote unanimous. 96) Denied 1000-103-5-2. 2 George, Kostas, & Ted Zachariadis c/o Cronin, Cronin, & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Mr. Burdy: Motion to deny. Mr. English Jr. : Second. Board: Vote unanimous. 97) Denied 1000-110-1-12 Cutchogue Harbor Marina, Inc. c/o Michael Bender 45 Gazza Blvd. Farmingdale, N.Y. 11735 Mr. Burdy: Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 98) Denied 1000-133-1-9 Mr. John Dinos 821 Boulevard East Weehawken, N.J. 07087 Mr. Thorp: Motion to deny. • 19 • % Mr. Burdy: Second. Board: Vote unanimous. 99) Denied 1000-114-12-3. 1 Handy Pantry Stores Inc. Flower & Medalie, Esgs. 24 E. Main St. , Suite 201 Mr. Burdy: Motion to deny. Mr. Thorp: Second. Board: Vote unanimous. 100) Reduced from $8,300 to $6,156 1000-110-3-16 Mr. & Mrs. Carll E. Butler c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 101) Reduced from $6,500 to $4,951 1000-38-5-5 Joseph R. & Joan Carpentio c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 102) Reduced from $15,400 to $12,960 1000-88-1-12 Louis Carvell c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 103) Reduced from $12,200 to $10,044 1000-114-9-14. 2 Robert A. & Deborah Celic c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 411 20 • 104) Reduced from $9,600 to $8,375 1000-100-4-9 Donald & Patricia Deerkoski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 105) Reduced from $14,700 to $12,636 1000-145-2-7 Joseph & Eileen Farrell c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote Unanimous. 106) Reduced from $7,600 to $4,536 1000-74-1-37. 2 Robert & Marilyn c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 107) Reduced from $6,800 to $5,774 1000-30-2-7 Herbert & Joan Johnson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 108) Reduced from $4,300 to $3,240 1000-41-1-26 Claude & Susan Kumjian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 109) Reduced from $7,400 to $5,508 1000-15-2-4 Yvonne Lodes c/o Tax Reduction Services 21 P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 110) Reduced from $11,700 to $10,368 1000-121-4-26 Joan & Lowell Ryan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 111) Reduced from $5,400 to $4,098 1000-70-10-13 Thomas A. & Christine E. Schade c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 112) Reduced from $8,200 to $6,593 1000-62-3-34 Roy A. & Joanne Schelin c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 113) Reduced from $12,300 to $10,368 1000-111-4-8 Peter F. & Patricia Schleipman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 114) Reduced from $9,200 to $6,300 1000-108-3-13 .10 Brian & Barbara Sheehan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. . 22 • I 115) Reduced from $7,000 to $5,880 1000-74-2-34 John & Margaret Skabry c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 116) Denied 1000-78-2-42 Joseph J. Jr. & Doris Verwayen c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 117) Reduced from $9, 200 to $6,300 1000-112-1-16. 5 Joseph A. Wanat c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 118) Denied 1000-126-8-15 Constance Zahra c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 119) Reduced from $11,000 to $8,900 1000-106-10-28.5 Frank Zaleski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 120) Reduced from $10,100 to $9,000 1000-78-4-32. 5 Mr. & Mrs. Bret Kehl c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 • 23 • Board: Vote unanimous. 121) Denied 1000-31-3-11. 15 Michael & Pamela Acebo c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 122) Denied 1000-113-14-8 William & Arleen Amato c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 123 Denied 1000-51-3-14 Nick & Anna Andriotis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 124) Denied 1000-37-7-9. 1 Thomas J. Aprea Jr. ( as trustee) c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 125) Denied 1000-125-1-2. 12 George Aydinian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 126) Denied 1000-70-12-32 John & Linda Bertani c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 24 • ti Board: Vote unanimous. 127) Denied 1000-31-3-1 Mr. & Mrs. Peter Brounitzas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 128) Denied Edward & Helen Brush c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 129) Denied 1000-54-9-6 Mr. & Mrs. Ronald Burk c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 130) Denied 1000-36-2-23 .4 Richard & Mary Butler c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 131) Denied 1000-115-15-22 Jack J. & Elisa Cecchini c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 132) Denied 1000-115-16-16 Nicholas F. Hilda c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. i 25 i 133 ) Denied 1000-53-4-45.1 Charles & Caroline Ciochetto c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 134) Denied 1000-37-1-5 George W. & Evelyn Clark c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 135) Denied 1000-70-13-20. 4 Joseph M. Cornacchia c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 136) Denied 1000-70-13-20. 5 Joseph M. & Vivian Cornacchia c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 137) Denied 1000-56-5-26 Mr. & Mrs. C. Clifford Cornell c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 138) Denied 1000-115-5-18 Robert & Barbara Constanzo c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 26 111 • 139) Reduced from $5,700 to $3,900 1000-75-2-18 Leopold & Celcia D'Mello c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 140) Denied 1000-33-3-11 Paul H. & Mary S. Dalecki c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 141) Denied 1000-7-2-1 Robert W. & Linda Daniel Jr. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 142) Denied 1001-2-1-19. 1 George Dobler c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 143 ) Denied 1000-30-2-57 Deonisios Drakatos c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 144) Denied 1000-31-4-7 Athanasios & Stella Drenis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 411 27 145) Denied 1000-84-1-6. 3 Richard E. & Virginia A. Dries c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 146) Reduced from $6,900 to $5,000 1000-55-6-15.49 Steven Dunne c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 147) Denied 1000-22-1-8 Donald & Peggylee Dzenkowski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 148) Denied 1000-9-9-16 John C. Evans c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 149) Reduced from $3,700 to $2,600 1001-2-2-16 James Anthony Farley c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 150) Denied 1000-33-1-18 Mr. & Mrs. Antonios Feggoudakis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 411 28 • 151) Denied 1001-4-1-13 Frank Field c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 152) Denied 1000-41-2-13.2 Frank Field c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 153) Denied 1000-48-3-20. 1 Frank Field c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 154) Denied 1000-33-4-21 George Figetakas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 155) Denied 1000-75-6-9. 5 Joseph & Angela Fristachi c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 156) Denied 1000-70-5-2 Gerard Gaughran c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 29411 157) Denied 1000-33-3-14 Manuel & Irene Gavras c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 158) Denied 1000-26-1-21 Pierre Gazarian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 159) Denied 1000-87-3-50 Royal & Virginia Gifford c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 160) Denied 1000-70-13-14 William J. & Mary Ann Going c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 161) Denied 1000-41-1-28 Christoper & Danielle Golden c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 162) Denied 1000-21-4-1 William & Artemis Gontzes c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. . 30111 163 ) Denied 1000-33-2-6 Terry Bobb Gonzalez c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 164) Denied 1000-54-7-18.8 Mr. & Mrs. Christoper A. Grattan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 165) Denied 1000-79-6-14 Charles W. & Donna J. Gray c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 166) Denied 1000-109-5-27. 1 Wolfgang O. & Charlotte Grube c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 167) Denied 1000-36-2-21 Maria Grzesik c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 168) Denied 1000-106-12-13 .1 George K. & Edna Hammond c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 31 • 169) Denied 1000-41-1-25 Gregory Hallock c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 170) Reduced from $6, 300 to $5,000 1000-55-6-15 . 28 Melvin & Janice Hansen c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 171) Denied 1000-103-12-2 Barbara Haponic/Orlowski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 172) Denied 1001-6-6-16 Alfred Harbich c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 173 ) Denied 1000-31-2-3 Michael & Ano Hartofilis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 174) Denied 1000-9-9-28. 1 Nancy Hickey c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. • 32 175) Denied 1000-56-1-2. 19 Edward J. & Susan A. Hilyard c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 176 ) Denied 1000-100-3-10. 8 James & Claudia Hirsch c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 177) Denied 1000-102-8-17 Edward & Patricia Hudson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 178) Denied 1000-26-2-24 Robert & Ann Hulsman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 179) Denied 1000-115-6-8 Vito C. & Laurie C. Italia c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 180) Denied 1000-66-3-8 Edward P. & Marion Jablonski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. • 33 • 181) Denied 1000-128-5-6 Robert Johnson & Margaret Feeney c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 182) Denied 1000-71-2-10 William & Anne Jones c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 183 ) Denied 1000-79-4-26 Mr. & Mrs. Thomas Jordan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 184) Denied 1000-83-2-7. 3 Mr. Mrs. Peter Kalamaras c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 185) Denied 1000-79-7-22 Mr. & Mrs. Antonios Kapsis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 186) Denied 1000-37-4-12. 1 William P. & Sylvia Kapuler c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. • 34 • 187) Denied 1000-33-4-39 Mr. & Mrs. Constantions Karavas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 188) Denied 1000-30-2-62 Steve & Vicki Kasomenakis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 189) Denied 1000-97-4-7. 2 Daryl & Susan Ketcham c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 190) Denied 1000-111-8-13 Matthew & Irene Klaritch P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 191) Denied 1000-103-14-13 Harold J. & Patricia F. Kober c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 192) Denied 1000-125-1-2. 19 Thomas G. & Theresa Kober c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 193) Denied 1000-26-3-2 • 35 S Babis Krasanakis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 194) Denied 1000-70-2-27.1 Robert T. Kroepel c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 195) Denied 1000-79-7-24 Sheila & Stuart Kube c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 196) Denied 1000-55-6-15. 24 John P. Kujawski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 197) Denied 1000-109-2-12. 8 Gregory C. & Sophia L'Hommedieu c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 198) Denied 1000-32-1-6. 1 George R. Latham Jr. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 199) Denied 1000-7-5-4. 1 110 36 • Marc E. Leland as trustee c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 200) Denied 1000-102-8-2 Marc H. & Beverly Levey c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 201) Denied 1000-13-2-7.9 Ellen Ruth Levy c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 202) Denied 1000-63-7-25 Louis & Carol Levy c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 203) Denied 1000-12-2-10 Mary F. Leyland c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 204) Denied 1000-33-3-9 Salvatore & Loretta LoPrinzi c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 205) Denied 1000-102-8-1 37411 Gary M. & Linda M. Long c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 206) Denied 1000-108-3-8. 8 Michael Loring c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 207) Denied 1000-113-5-8 Wallace & Ginny Macomber c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 208) Denied 1000-20-3-9. 3 Daniel & Linda Mannix c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 209) Denied 1000-38-2-25 Mr. & Mrs. John Manoglu c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 210) Denied 1000-78-9-71. 3 Alfred & Rose Markiewicz c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 211) Denied 1000-125-1-2. 24 • 38 1 Mitch Markowski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 212) Denied 1000-124-1-3 .1 Mr. & Mrs. Thomas H. S. May c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 213) Denied 1000-31-7-16 Bobby Mills c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 214) Denied 1000-124-1-3 .2 Kenneth Minnick c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 215) Denied 1000-70-8-49 Frances J. Mulhall c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 216) Denied 1000-33-2-30 Harry Mulhall c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 217) Denied 1000-33-4-25 . 39 . Istepan & Sarah Muradyan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 218) Denied 1000-114-4-1.1 Elizabeth & Francis Murphy c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 219) Denied 1000-85-2-5 Henry Oman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 220) Denied 1000-33-4-12 Mike & Marika Pappas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 221) Denied 1000-106-7-36 John G. & Katina Pappas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 222) Denied 1000-122-2-6 Dorothy Paulos c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 223 ) Denied 1000-52-3-17 410 40 • t Luigi & Maria Perinuzzi c/o Tax Rduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 224) Denied 1000-104-4-7 Julia & John R. Pesek c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 225) Denied 1000-95-4-18. 1 Joseph & Bernadette Petersen c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 226) Denied 1000-125-4-1 Helen Picinich c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 227) Denied 1000-22-4-6 Mr. & Mrs. Antonios Politis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 228) Denied 1000-78-1-16 Mr. & Mrs. John A. Polywoda c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 229) Denied 1000-109-3-2 .11 411 41 Rita & Pierce Power c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 230) Denied 1000-121-1-4. 3 Joseph & Lee Pufahl c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 231) Denied 1000-36-2-11 Mr. & Mrs. Henry L. Quintin c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 232) Denied 1000-17-2-3 . 1 Mr. & Mrs. Edwin K. Reeves c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 233 ) Denied 1000-54-3-19 Vincent & Veronica C. Regan c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 234) Denied 1000-33-2-18 Mr. & Mrs. Achilles Renzulli c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 235 ) Denied 1000-33-2-18 42 411 Craig A. & Barbara Richter c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 236) Denied 1000-33-2-2 & 3 Gus & Konstantino Sakarellos c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 237) Denied 1000-109-2-18 Irene Sawastynowicz c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 238) Denied 1000-117-6-16.3 Edward R. & Sharon Schmidt c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 239) Denied 1000-40-1-9 Helene J. Schmidt c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 240) Denied 1000-35-8-3 . 3 Fred & Jenny Schoenstein c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 241) Denied 1000-35-8-3 . 4 411 4311, Otto & June Schoenstein c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 242) Denied 1000-22-2-44 Mr. & Mrs. Stephen Schott c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 243) Denied 1000-144-1-24 Richard & Marie Schulken c/o Tax Reduction Services P.O. Box 2111 Board: Vote unanimous. 244) Denied 1000-9-10-12 Mr. & Mrs. J. Scott c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 245) Denied 1000-125-1-2. 23 Sally & Louis Scotto c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 246) Denied 1000-13-2-9 Nathan B. Seidman c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 247 ) Denied 1001-2-6-39 Bernard & Ann Shustrin 111 44 411 c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 248) Denied 1000-115-6-30 Joseph B. & Mary Sieczka c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 249) Denied 1000-70-12-1 Renzo Simeone c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 250) Denied 1000-107-2-4 Gregory Simonelli c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 251) Denied 1000-35-3-4.2 Stanley Skrezec c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 252) Denied 1000-103-1-20. 8 Judith Sposato Hendrickson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 253) Denied 1000-41-1-7 Robert Staples 45 i c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 254) Denied 1000-51-1-11 David & Cynthia Steinbuch c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 255) Denied 1000-33-4-5 Mr. & Mrs. Christ Stratakis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 256) VOID 257 ) Denied 1000-141-1-29 Walter & Bernice Sujeski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 258) Denied 1000-141-2-15 Stanley Swanson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 259) Denied 1001-2-6-16 Jorge & Maura & Alicia Szendiuch c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 46411 260) Denied 1000-141-1-37.2 Mark & Lynn Tesser c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 261) Denied 1000-52-3-28 Nicholas Tzoumas c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 262) Denied 1000-38-5-4 Eleanor B. Ulich c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 263 ) Denied 1000-22-1-9 Joseph N. & Rhoda Vandernorth III c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 264) Denied 1000-107-2-14 Constantine & Magdalen Vloutely c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 265) Denied 1000-33-4-13 John Voiklis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. • 47 • , 266) Denied 1000-22-5-10 John & Marcella Volandes c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 267 ) Denied 1000-109-3-2.41 Linda Warren c/o Tax Reduction Services F.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 268) Denied 1000-18-6-24. 1 May Watson c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 269) Denied 1000-141-4-16 Edward & Bertha Wilcenski c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 270) Denied 1000-44-1-13 John Xikis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 271) Denied 1000-44-3-1 John Xikis c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. • 48 • 272) Denied 1000-31-16-8 Richard W. Zatarian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 273 ) Denied 1000-78-2-26 Atilio & Marsha Zupicich c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 274) Denied 1000-38-2-5 125-127 Main St. Corp c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 275) Denied 1001-5-3-18 George Aydinian c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 276) Denied 1000-45-6-4 Bostwick Day Co. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 277) Denied 1000-84-3-1.1 Bob Hamilton c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. • 49 • 278) Denied 1001-2-2-41 Donald Katz c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 279) Denied 1001-4-10-31 Frederick Preston & Ors. c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 280) Denied 1000-53-5-12.5 James Sage c/o Tax Reduction Services P.O. Box 2111 Greenport, N.Y. 11944 Board: Vote unanimous. 281) Denied 1000-87-1-1-2 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 282) Denied 1000-87-1-1-9 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 283) Denied 1000-87. 1-1-10 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. • 50 • 284) Denied 1000-87-1-1-10 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 285) Denied 1000-87-1-1-12 European American Bank c/o Peter H. Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous 286) Denied 1000-87-1-1-13 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous 287) Denied 1000-87-1-1-14 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 288) Denied 1000-87-1-1-15 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 289) Denied 1000-87-1-1-16 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. • 51 • 290) Denied 1000-87-1-1-17 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 291) Denied 1000-87-1-1-18 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 292) Denied 1000-87-1-1-19 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 293 ) Denied 1000-87-1-1-20 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 294) Denied 1000-87-1-1-25 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 295) Denied 1000-87-1-1-26 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. • 52 • 296) Denied 1000-87-1-1-27 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 297) Denied 1000-87-1-1-28 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 298) Denied 1000-87-1-1-29 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 299) Denied 1000-87-1-1-30 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 300) Denied 1000-87-1-1-31 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. 301) Denied 1000-87-1-1-32 European American Bank c/o Peter H. & Hubert J. Brandt 350 Fifth Avenue - Suite 3610 New York, N.Y. 10118 Board: Vote unanimous. • 53 • 302) Denied 1000-63 . 2-1-1 Through 47 Founders Village Condominium II c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Board: Vote unanimous. 303 ) Denied 1000-63 . 1-1-1 Through 45 Founders Village Condominium I c/o Certilman, Balin, Alder & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Board: Vote unanimous. 304) Denied 1000-63 . 1-1-47 Founders Village Homeowners Assoc. Inc. c/o Certilman, Balin, Alder & Hyman 90 Merrick Avenue. East Meadow, N.Y. 11554 Board: Vote unanimous. 305) Denied 1001-7. -16. 2 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 306) Denied 1001-7.1-16. 3 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 307) Denied 1001-7 . -1-16 .4 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. • 54111 308) Denied 1001-7. -1-16. 5 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 309) Denied 1000-49. -1-25. 2 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 310) Denied 1000-49. -1-25.3 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 311) Denied 1000-49.-1-25.4 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 312) Denied 1000-49. -1-25. 5 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 313 ) Denied 1000-49. -1-25.6 Pipes Cove Condominium Board of Managers c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. • 55 , 314) Denied 1000-44. 1-1-i Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 315) Denied 1000-44. 1-1-2 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 316) Denied 1000-44.1-1-3 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 317) Denied 1000-44. 1-1-4 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 318) Denied 1000-44. 1-1-5 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 319) Denied 1000-44.1. -1-6 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. • 56 r ► 320) Denied 1000-44. 1-1-7 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 321 ) Denied 1000-44. 11-1-8 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 322) Denied 1000-44. 1-1-9 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 323 ) Denied 1000-44.1-1-10 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 324) Denied 1000-44. 1-1-11 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 325) Denied 1000-44. 1-1-12 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 57• • 326) Denied 1000-44.1-1-13 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 327 ) Denied 1000-44. 1-1-14 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 328) Denied 1000-44. 1-1-15 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 329) Denied 1000-44.1-1-16 Sea Breeze Village Condominium c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 330) Denied 1000-51.1-1-10 Board of Managers of Eastwind Shores Condominium Association c/o Reilly Like Tenety & Ambrosino 200 West Main Street, P.O. Box 818 Babylon, N.Y. 11702 Board: Vote unanimous. 331) Denied 1000-97-5-11 New York Telephone Company c/o Murphy, Lynch Limone & Gionis, P.C. P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Board: Vote unanimous. • 58 • IT 332) Denied 1000-51-3-3 . 19 Chardonnay Woods Homeowners Association, Inc. c/o Murphy Lynch P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Board: Vote unanimous. 333 ) Denied 1000-45-4-8 . 1 New York Telephone Company c/o Murphy Lynch Limone & Gionis P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Board: Vote unanimous. 334) Denied 1000-666 ' s New York Telephone Company c/o Murphy Lynch Limone & Gionis P.O. Box 69, 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Board: Vote unanimous. 335) Denied 1000-97-5-12 NLS Company c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Board: Vote unanimous. 335A) Denied 1000-127-3-5 Maureen Mooney c/o Meyer, Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 336) Denied 1000-106-6-13 . 3 Mattituck Holding Company c/o Meyer Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 337) Denied 1000-84-2-4. 1 Marlake Associates 411 59 411 r I c/o Certilman, Balin, Adler & Hyman 90 Merrick Avenue East Meadow, N.Y. 11554 Board: Vote unanimous. 338) Denied 1000-73-3-1.1 Marlake Associates c/o Certilman, Balin, Adler & Hymann P.C. 90 Merrick Avenue East Meadow, N.Y. 11554 Board: Vote unanimous. 339) Denied 1001-4-7-12 Mandel Family Corp. c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Board: Vote unanimous. 340) Denied 1000-101-1-5.2 L & R Vineyards Associates c/o Koeppel, Martone, Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 341) Denied 1000-101-14.1 L & R Vineyards Associates c/o Koeppel, Martone, Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 342) Denied 1001-5-4-31.1 Emanuel Kontakosta c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 Board: Vote unanimous. 343) Denied 1001-5-4-7. 4 Emanuel Kontakosta 410 60 r c/o Podell Rothman Schecther & Banfield 160 Broadway New York, N.Y. 10038 Board: Vote unanimous. 344) Denied 1001-5-4-7 .2 Emanel Kontakosta c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 Board: Vote unanimous. 345A) Denied 1001-4-9-28.2 Gusmar Realty Corp. c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 Board: Vote unanimous. 346B) Denied 1001-4-928. 2 Gusmar Realty Corp. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 346) Denied 1000-114-12-2 James L. Gray & Peter S. Gray c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 347) Denied 1000-142-1-26 Genovese Drug Stores Inc. c/o Cronin, Cronin & Harris P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 348) Denied 1000-61-3-7 Fleet Bank 61 } t c/o David G. Koch Esq. 170 Old Country Road Mineola, N.Y. 11501 Board: Vote unanimous. 349) Denied 1001-5-1-17.1 Tullio Bertoli & Anthony Demasco c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 350) Denied 1001-3-5-28. 1 Tullio Bertoli & Anthony Demasco c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 351) Denied 1000-60-2-3 .1 Cutcho Corp. c/o Certilman, Balin, Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 352) Denied 1000-102-5-24 Colgate Design Corp. c/o Lite & Lite, P.C. 239 Higbie Lane West Islip, N.Y. 11795 Board: Vote unanimous. 353) Denied 1001-5-4-25 William F. Claudio, Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 354) Denied 1001-5-4-38.1 William F. Claudio Inc. 410 62410 } c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 355) Denied 1000-142-1-26 Alan A. Cardinale c/o Certilman, Balin, Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 356) Denied 1000-102-3-1 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 357) Denied 1001-4-10-5 The Bank of New York c/o Farrel Fritz Caemmerer Cleary Barnosky & Armentano, P.C. EAB Plaza, West Tower, 14th Floor Uniondale, N.Y. 11556-0120 Board: Vote unanimous. 358) Denied 1000-97-5-12 King Kullen Grocery Co. , Inc. #3 c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 359) Denied 1000-34-2-1 Jordon' s Partners & Ano. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 360) Denied 1000-122-3-10 • 63 411 , Hodor-Staller & Kasper Bldg #170 c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suit 485 Mineola, N.Y. 11501 Board: Vote unanimous. 361) Denied 1000-51-3-3.11 Harmat Cap Corp. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 362) Denied 1000-120-3-8.3/8.41 Farmveu Associates c/o Werner L. Adel Jr. 12 Fox Meadow Lane Huntington, N.Y. 11743 Board: Vote unanimous. 362A) Denied 1000-121-7-1-15 Farmveu Associates c/o Werner L. Adel Jr. 12 Fox Meadow Lane Huntington, N.Y. 11743 Board: Vote unanimous. 363) Denied 1000-51-3-3.20 Chardonnay Woods Homeowners Association Inc. c/o Murphy Lynch Limone & Gionis P.C. P.O. Box 69 1045 Oyster Bay Rd. East Norwich, N.Y. 11732 Board: Vote unanimous. 364) Denied 1001-5-4-7.3 Arc Enterprises c/o Podell Rothman Schechter & Banfield 160 Broadway New York, N.Y. 10038 Board: Vote unanimous. • 64 365) Denied 1000-74-4-4 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 366) Denied 1000-59-9-30.5 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 367) Denied 1000-46-1-2.1 Nicholas Aliano c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 368) Denied 1000-87-6-12. 1 Airam Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 369) Denied 1001-6-2-23 .1 Sterlington Commons Assoc. c/o Moroze Sherman Gordon & Gordon P.C. c/o Siegel et. al 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Board: Vote unanimous. 370) Denied 1001-4-10-10.1 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 65411 371) Denied 1000-60-2-10.4 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 372) Denied 1000-61-2-12.2 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 373) Denied 1000-102-6-13 .1 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 374) Denied 1000-122-6-20 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 375) Denied 1000-122-6-22 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 376) Denied 1000-141-3-30 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.y. 11554 Board: Vote unanimous. 411 66 411 377) Denied 1000-141-4-2 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 378) Denied 1000-141-4-3 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 379) Denied 1000-141-4-6.1 North Fork Bank c/o Certilman Balin Adler & Hyman 90 Merrick Ave. East Meadow, N.Y. 11554 Board: Vote unanimous. 380) Denied 1000-15-3-17 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 381) Denied 1000-15-8-14.4 Anthony Pirrera c/a Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 382) Denied 1000-19-1-12. 3 Anthony Pirrera c/a Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. • 67 • 383 ) Denied 1000-35-4-25 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 384) Denied 1000-40-1-20. 1 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 385) Denied 1000-40-1-20.2 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 386) Denied 1000-55-2-20 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 387) Denied 1000-55-2-21 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 388) Denied 1000-113-12-15 Anthony Pirrera c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. • 68111 389) Denied 1000-83-1-12 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 390) Denied 1000-83-1-13 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 391) Denied 1000-83-1-14 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 392) Denied 1000-83-1-15 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 393 ) Denied 1000-83-2-1 Pond Enterprises Inc. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 394) Denied 1000-83-2-2 Pond Enterprises Inc. c/o Cronin, Cronin Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. s 69 395) Denied 1000-55-5-2. 4 Pudge Corp. c/o Meyer Suozzi English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 396) Denied 1000-60-2-4 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 397) Denied 1000-61-1-13 . 1 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 398 ) Denied 1000-61-4-22 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 399) Denied 1000-63-1-1. 6 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 400) Denied 1000-63-1-10 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. • 70 • 401 ) Denied 1000-70-2-11 Pudge Corp. c/o Meyer, Suozzi, English & Klein 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 402) Denied 1000-84-1-26. 3 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 403 ) Denied 1000-118-2-1 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 404) Denied 1000-118-2-2 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 405) Denied 1000-118-2-4 Pudge Corp. c/o Meyer, Suozzi, English & Klein P.C. 1505 Kellum Place Mineola, N.Y. 11501 Board: Vote unanimous. 406) Denied 1000-73-2-3 . 6 R.L.M. Realty of N.Y. Inc. c/o Siegel Fenchel & Peddy P.C. 777 Zeckendorf Blvd. Garden City, N.Y. 11530 Board: Vote unanimous. s 71 • 407) Denied 1000-51-3-3 . 21 Neil Rego c/o Murphy Lynch Limone & Gionis P.C. P.O. Box 69, 1045 Oyster Bay Road East Norwich, N.Y. 11732 Board: Vote unanimous. 408) Denied 1000-60-1-6 Romanelli Realty c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 409) Denied 1000-55-5-7 Roosevelt Saving Bank c/o Koeppel Marton Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 410) Denied 1001-4-9-23 . 4 Snargate Development Co. Of Gpt. Ltd c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 411) Denied 1000-46-1-2. 2 The Southland Corp. c/o Wimpfheimer & Sherman Esqs. 1100 Frankling Ave, Suite PH400 Garden City, N.Y. 11530 Board: Vote unanimous. 412) Denied 1000-62-3-37 The Southland Corp. c/o Wimpfheimer & Sherman Esqs. 1100 Franklin Ave. , Suite PH400 Garden City, N.Y. 11530 Board: Vote unanimous. • 72411 . 413 ) Denied 1000-102-5-24 The Southland Corp. c/o Wimpfheimer & Sherman Esgs. 1100 Franklin Ave. , Suite PH400 Garden City, N.Y. 11530 Board: Vote unanimous. 414) Denied 1001-3-4-31 Tidal Properties Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 415) Denied 1001-3-4-47 Tidal Properties Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 416) Denied 1001-3-5-16. 2 Tidal Properties Inc. c/o Koeppel Martone Leistman & Herman 155 First Street Mineola, N.Y. 11501 Board: Vote unanimous. 417) Denied 1000-97-5-4.7 WMS Realty Inc. c/o Siegel Fenchel & Peddy, P.C. 777 Zeckendorf Blvd Garden City, N.Y. 11530 Board: Vote unanimous. 418) Denied 1000-21-6-1 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 73 1 419) Denied 1000-21-6-2 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 420) Denied 1000-21-6-3 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 421) Denied 1000-21-6-4 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 422) Denied 1000-21-6-5 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 423 ) Denied 1000-21-6-6 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 424) Denied 1000-21-6-7 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 425) Denied 1000-21-6-8 70 Marion Associates 41 74111 c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 426) Denied 1000-30-3-1 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 427) Denied 1000-30-3-2 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 428) Denied 1000-30-3-4 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 429) Denied 1000-30-3-5 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 430) Denied 1000-30-3-6 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 431) Denied 1000-30-3-7 70 Marion Associates 411 75 S c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 432) Denied 1000-30-3-8 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 433 ) Denied 1000-30-3-9 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 434) Denied 1000-30-3-10 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 435) Denied 1000-30-3-11 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 436) Denied 1000-30-3-12 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 437) Denied 1000-30-3-13 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 411 76 i Mineola, N.Y. 11501 Board: Vote unanimous. 438) Denied 1000-31-1-5. 4 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 439) Denied 1000-31-1-5. 5 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 440) Denied 1000-31-1-5. 6 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 441 ) Denied 1000-31-1-5.7 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 442) Denied 1000-31-1-5. 8 70 Marion Associates c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. 443 ) Denied 1001-4-9-7 235 Mill Street Inc. c/o Koeppel Martone Leistman & Herman 155 First Street r III 77III M F r + Mineola, N.Y. 11501 Board: Vote unanimous. 444) Denied 1000-102-5-26 808 Realty Corp. c/o Cronin, Cronin & Harris, P.C. 200 Old Country Road, Suite 485 Mineola, N.Y. 11501 Board: Vote unanimous. End of the 1993 Grievance Decisions.