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HomeMy WebLinkAbout1988 o STATE OF NEW YORK COUNTY OF ) ss: TOWN OR VILLAGE7 OF ) The undersigned, being duly sworn do severally depose and say that deponents are members of the Board of Assessment Review; that deponents have read the foregoing and know the contents thereof; and the matters set forth are true to the best of the deponents ' knowledge. Sworn to before me this ,3day offtw$woof i 19 . Ma. f� ?am Ems O�or 81r ° Notary Pdblic OL ` /—CrThiai rman Member er Member M er R.P.T.S.A. - 200 - 4/72 BAR-2 - Page 2 of 2 1�rn t -J FROM: Board of Assessment Review . TO: Town Assessor RE: ORDER FOR CI1ANGE IN TENTATIVE ASSESSMENT ROLL DATE: !-f � Gr 2_4. , �S The Board of Assessment Review for the Town of o &-,7;Vy 4/�_, has duly met to hear complaints or grievances on the tentative town assessment roll for the tax year 19-ak/.01 as prescribed by law. The Board, having duly convened, has considered each and every complaint or grievance on the. assessments for the tax year indicated, as filed with this Board, as prescribed by law. A majority of the Board has determined that all of the changes indicated on the. attached page (s) will be made on the assessment roll by the Assessor. (BAR-2-Part III Total number of complaints submitted by assessor - � Total number of complaints received on Grievance day - S� M Total number of complaints reviewed by the Board - � Total number of reductions in assessment - Total number of increases in assessment - Total number of grievances without a change - y . NOW, THEREFORE, the Board of Assessment Review hereby orders the assessor or board of assessors to make all changes in assessments as determined by the Board of Assessment Review on the assessment roll of the Town of so for the tax year 19ef , in conformance with this order. BAR-2 - Page 1 of 2 r , ASSESSMENT ROLL - YEAR 19—/— TOWN 9 /_TOWN OF Complaint Last Name or Of Owner Property Assessment Assessment Grievance No. On Roll Desc. From To � CvT1tii L•�i� /bo ip -�3- (� � oo � �o a 1Y TSP �c�.�/ 1000 -7�-�-y6 /r, /00 /o Eno o �i. Cov�tr_ /amo-3r=v-iv 6100 'v 00 - / jr ���� 000- 6`- /a — — // fL�.�./✓ /tri o-J3-J-- 13 -13 /cop -f7-/-/o /4 /000-gq--4F-/r .gr�d.P,F..✓ C 44 ICL /7 .4A- ✓gym/' 7. -/- So" 7ze 0 L-P . -/-So" 7zeoL-P y •Aloo 4-A�Y Coo R.P.T.S.A. - 500 - 4/7 BAR-2 - Part II ASSESSMENT ROLL - YEAR 19 PP/PR • TOWN OF G v T!( o c,ZD Complaint Last Name or Of Owner Property Assessment Assessment Grievance No. On Roll Desc. From To .,fir a4`,i.. loco-��-3• � vl '�i✓'�n'iow�tJa� coo-3/-�- ✓'. .`_ -- Ya /Poo fir-3 - /7 r- i/.4n,TA js� �v 4�IDr TG /moo .Tohr.v'I oao-/q"- r- 34 y.faw Goy 0� 37 /P0/-4-y- Yf 3� v3f/yi<a rr ao/-�-9-7 -- oytrr� oin.r All �-.�.,�. �/o.eic /moo ��-✓'-// R.P.T.S.A. - 500 - 4/7 BAR-2 - Part II - • i ASSESSMENT ROLL - YEAR 19 FP/LL • TOWN OF SO U TH0 14D Complaint Last Name or Of Owner Property Assessment Assessment Grievance No. On Roll Desc. From To �J leiaaq /�Lst6N l�,ec�,e co 000-97-1 i✓ �7 C�4it d 'A,,4 I. voo.1,A), 64k O-4ISv}(0911 /v0/-q-/O - ✓� 9r0urya j,j Cam 11110-1V-3 j — - -f4OPAIVA-4,4 CPAVO 01006 -4-1-1--V m- R.P.T.S.A. - 500 - 4/7 BAR-2 - Part II GRIEVANCE DAY JULY 19, 1988 Samuel S. Markel, Chairman Warren Smith William Weinheimer Thomas J. Henry Samuel A. Manarel Session was called to order at 9: 00 A.M. 1- 1001-4-3-19 Rosemary W. Gutwillig 529 Main Street Greenport, NY 11944 Chairman Markel: Rosemary Gutwillig do you solemnly swear that the information you give herein will be accurately and truthfully to the best of your ability? Rosemary Gutwillig: Yes I do. Chairman Markel: OK, Sam would you like to read the complaint and see if it is properly filled out? Chairman Markel: Your complaint if that the assessed value of real property improved is assessed at a higher rate then other property on the assessment rolls? Mrs. Gutwillig: Yes that' s my contention. Chairman Markel: This is you comparison sheet? Mrs. Gutwillig: Yes it is. Chairman Markel: Bill would you get 1001-4-3-19 , and some of these comparables. While you are in there, there is a folder of people who „have submitted applications which- should have been here this morning I think Claire has it. It will be a minute or two Mrs. Gutwillig. Mrs. Gutwillig: Could I just--acquaint you with facts? Should I just say this was a renovation and I was reassessed from $3000; this was a renovation on a derelict house on 529 Main Street that used to belong to Evelyn Pollack, whom some of you may be familiar with. It was reassessed from 3000 to 6600 following its renovation. When I made the renovation I actually diminished the house by a total of 252 square feet. I demolished a cupboard • portion of the front which was 21 1/2 by 8 and there was a 2 bathroom addition to the rear which was 8 ' by 10 ' and I removed • those altogether which as I say reduced the entire area by 282, so the building is actually smaller than it was before and then I left the number of rooms unchanged except for the addition of the half bathroom; so that basically it's the same house only restored. Chairman Markel: As soon as we get the cards and information then we can start judging to see when the prior assessment was made on the house the year it was made prior to your purchasing it, and compare the square footage against the rates that the assessors use and we can also question the assessor on it for you and get all the answers that you will require. Mrs. Gutwillig: Listen I just made a factorial error on this, I see I have a typing error It used to be 3600 and so it was not 3000 it was 3600 . Chairman Markel: We can adjust that when we get your application back. That's perfectly alright. Thomas Henry: When did you complete the renovation? Mrs. Gutwillig: Last June or July. It' s been on the market since July 9th 1987 . • Thomas Henry: After you renovated it you put it on the market? Mrs Gutwillig: Yes, it' s not my personal house, it' s just a spec house. Thomas Henry: Was it live in before you renovated it? Mrs. Gutwillig: It had been condemned by the village. It was lived in by Evelyn but on a very marginal basis. It was uninhabitable really. There was a fire caused by lightning and the village condemned it just as I bought it. It did not have a CO when I bought it. Sam Mananel: Your address is what? Has the village assessed you place. Mrs. Gutwillig: Main Street and yes even higher, 68 as opposed to 66. But it's Mr. Gordon it is the same man. Sam Mananel: Should we have' Fred Gordon come in here? Chairman Markel: Well why don' t we look at the whole thing before we call Fred in and decide what questions we want to ask him. Chairman Markel: Mrs. Gutwillig when did you demolish the • additions that your talking about? Was it after 5/87? 3 • Mrs. Gutwillig: No it was prior to 5/87. Chairman Markel: Would you just like to look at this sketch that the assessor has drawn on your assessment card and see if this is what is remaining as of right now. Mrs. Gutwillig: Yes that is what is remaining. Chairman Markel: We will assume that the dimensions they have here are correct. Now we shall look at some comparisons. Mrs. Gutwillig: This is a picture of the house in its new form, and that's the neighbor next to it. Chairman Markel: It' s the small one. Mrs. Gutwillig: Yes the neighbor is assessed at 6400 and I 'm 6600. Thomas Henry: Is the Davis house that' s in the picture here on this document? Mrs Gutwillig: Yes. Chairman Markel: This is just one of the comparisons. Mrs. Gutwillig: That neighbors house is lot 18, this is my neighbor to the south. Sam Manarel: Mrs Gutwillig is this the house. Mrs. Gutwillig: Yes, that is the house the smaller one. If you are interested I have pictures of all the comparisons. Chairman Markel: We have them on the cards. Mrs. Gutwillig: Yes, but they may be old ones. Chairman Markel: They have dates on them so we know how old they are and primarily we are actually interested in the comparison of square footage rather than an actual photo of the house. Mrs. Gutwillig: I have square footage of the land but I don't have square footage of the house. Chairman Markel: Whether you'k_ now it or not, today we are only hearing your complaint. We do not make a decision at this time. We get all the facts and then we have Decision Day. On that day we make the decision and notify you of our decision. Mrs. Gutwillig: Yes I understand. • 4 Mrs. Gutwillig: Lot 18 ' s land is assessed at 800 and my is assessed at 1000 and they are the same square footage. Sam Manarel: Is there a garage attached to the house? Mrs. Gutwillig: It' s unattached. Sam Manarel: Is it a two car garage or a one car garage? Mrs. Gutwillig: Two. The Hamilton lot is a total of 8915 square feet lot 18. Warren Smith: The house next store main building is $3 . 50 and her' s is $5. 25 and they both look like wood houses to me. Fred Gordon: As I explained to Mrs. Gutwillig. There' s a tremendous amount of work on this home and I 'm not questioning what she spent but we did put the correct rate on her home as to what a two story house should be. I can' t answer for previous assessors that' s my problem. Chairman Markel: Yes I know that but I can' t understand somebody living in the same type of house and one assessment is to high and another is to low. Fred Gordon: Well if I can explain how previous assessors use • to do this. They, instead of putting a depreciation house because of the condition they would put a lower rate. Then another assessor would come along and he would put a correct rate on the house and put on a depreciation factor. As I said before I can't answer for previous assessors. This is a possibility of what might have happen to her and some of her neighbors. In my discussion with Mrs. Gutwillig I think I did mention something because of the age and because it does go back to the 18001s, I can't advise you but. Chairman Markel: Fred, I have one question for you were talking about a depreciation factor for age, would it matter if the house had been renovated or not? The age is still there. You have a house that was built in 1830 and the fact the person maintains properly does not alter the fact that it is still of an age that other people are gaining a depreciation factor on it because of age. In other words if somebody wants their house to look nice you then punish them over a person who doesn' t care about the condition or looks of their house. Fred Gordon: Well I can' t use the word punish you increase the value of the house when you take care of it. Lets put it that way. I explain the method of value. • Chairman Markel: Yes I understand I was just bringing up these facts. 5 • Sam Mananel: You did not paint the whole house did you? Mrs. Gutwillig: Yes I did. Sam Mananel: I thought you said you left some rooms the same. Mrs. Gutwillig: I left all. the room the same but I mean there was a lot of work that had to be done. Sam Mananel: You mean you redid the whole house. Mrs. Gutwillig: What had to be done I did. I can certainly answer more specific questions. Chairman Markel: You painted the interior you replaced any rotting wood. Mrs. Gutwillig: Yes Sam Mananel: You sheetrocked and installed insulation? Mrs. Gutwillig: Yes we put in new sheetrock and insulation. Sam Mananel: New electric wiring. Mrs Gutwillig: Yes • Sam Mananel: New heating? Mrs. Gutwillig: Heating was the same. Chairman Markel: I don't think we have any further questions Fred. Does the Board have any further questions of Mrs. Gutwillig? Thomas Henry: Did you understand Mr. Gordon' s explanation? Mrs. Gutwillig: I understand about the depreciation, yes he and I had this conversation. Thomas Henry: Do you accept the depreciation as a reason? Mrs. Gutwillig: No I do not accept that nor do I accept the fact that I should not have had some relief because the overall size of the building is has been reduced by 52 square feet. Thomas Henry: You are confusing me at the moment. My question had to do with unequal assessments. The assessor just explained what he thought happened. Mrs. Gutwillig: Yes I understood that about the depreciation and the rate. 6 Thomas Henry: You don't find that as satisfactory relief in your house. Mrs. Gutwillig: No the assessment on my house according to Mr. Gordon was calculated without the depreciation factor. I would like to have a depreciation factor. I think that is only fair it is an 1830' s house. Chairman Markel: Looking back at you application you have filled out part two grounds for complaint that the assessed value of real property is at a higher percentage point I would like to advise you at this time to do two things to this application. I would like you to put the assessed value on that application. Chairman Markel: As you know our Board cannot grant you a relief below the amount you set on the bottom of your application. You set 4900 as the assessed valuation and we now know that the assessed valuation is 6600. Has anyone else any more questions for Mrs. Gutwillig? I think we have satisfied ourselves as far as questions and answers. We will meet in another 10 days or two weeks and on that time we will arrive at a decision and notify you by mail of our decision. Our decision is not final if you don' t like it you have two more avenues to complain if you are not satisfied with our decision. The one area is you can go to small claims court and the second area of course is you can to Supreme Court want to advise of these things, and thank you very much. 2- 1000-79-4-26 Thomas P. and Annette Jordan 1550 Brigantine Drive Southold, NY 11971 Received by the Assessor' s Office July 18, 1988. The grounds of complaint listed are that the residence and land are of a higher assessed valuation than comparable properties. The letter received is attached to the application, and a xerox copy of the letter is attached to the minutes. William Wei.nheimer: Here' s Jordan with 79. acreage $f600 land value there are three people in Southold with more acreage and they are. any °where from $400 to $600 less in land value assessment. Fred Gordon: This is improved property. Sam Manarel: What is improved property? Fred Gordon: When you put a building on it. 7 Sam Manarel: When you put a building on it but doesn' t that • show up here? Fred Gordon: Yes it show the improvement here. So he has 1600 land the improvement is 9500 for a total of 11,100. Sam. Manarel: The point we are getting at is what is the difference between vacant land and improved land as long as you have showed the improvement as taken over in this category. Fred Gordon: It has always been the policy that the land goes up as soon as you put an improvement on it. Thomas Henry: What is the ratio they use? Fred Gordon: Roughly one hundred to two hundred dollars. Thomas Henry: Whose policy is that? The Assessor' s Office policy or the State policy? Fred Gordon: It has always been that policy. I don' t think it is a state policy. Fred Gordon: Improved land is worth more. Thomas Henry: Is there any ration by which you determine the • improved value of the land? Sam Manarel: How about the swimming pool $500. Fred Gordon: That must have been larger than a standard size swimming pool. 16 ' by 321 . It must have been an olympic size. Sam Manarel: What does standard size go for? Fred Gordon: $400, either that or he had a tremendous amount of decks around it. Thomas Henry: This one says inground pool with decks. Normally they don't have decks around them do they? Fred Gordoa: They usually have a walkway around it but sometimes these people fill up the whole yard with the deck and everything. Chairman Markel: Fred when they put a deck around would'nt you measure the deck and charge them so much for square foot for a deck? Don' t you usually charge for square foot for a deck? Fred Gordon: Yes , but in this case it was more feasible to assess it by pool area than to measure deck. Chairman Markel: Make you comments and we will make a decision • on Decision Day. 8 • Town of Southold Board of Assessment Review July 15, 1988 Town Hall Southold, New York 11971 Dear Sir or Madam, Please accept the following information as grounds for my Complaint of Unequal Assessment. A review of the assessment roll indicates to me that both my residence and the land upon which my residence is located, are of a higher assessed valuation than comparable properties . As owner of the residence and land known as 1550 Brigantine Drive, Harbor Lights Estates , Southold, I have reviewed the assessments of comparable properties located in and around the area known as Harbor Lights Estates where my residence is located. The results of the comparison of my LAND ASSESSMENT is as follows; • My Property 79-4-26 . 79 1, 600 Comparison Property 79-4-25 .76 1 ,200 My Property 79-4-26 .79 1 ,600 Comparison Property 79-4-17 .4 . 95 1,000 My Property 79-4-26 . 79 1,600 Comparison Property 79-4-17 .6/ .96 1 ,000 My Property 79-4-26 .79 1 ,600 Comparison Property 79-4-17 . 2 -, . 99 1 ,000 My Property 79-4-26 . 79 1,600 Comparison Property 79-4-24 . 92 1 ,200 My Property 79-4-26 . 79 1 ,600 Comparison Property 79-3-06 . 70 1 ,200 The above comparisons show_ that my land assessment is consistantly greater than other lots , whether they are equal or larger in size . My land assessment is consistantly, on an average , 500 more in assessed valuation. I.t must also be noted that approximately 180 of my land has been labeled as "wetlands" , making it substancially unusable, while lands described in this comparison are basically "high and dry" and in some instances are considered valuable • "waterview lands. " .Btsed on the information contained herein, I am requesting a reduction of at least 500 in the assessed valuation of my land. 9 The results of the comparison of my RESIDENCE is as follows; My Residence 79-4-26 9 ,500 Comparable colonial Comparison 79-4-38=' 7, 000 with swimming pool My Residence 79-4-26 9 ,500 Comparable colonial Comparison 79-3-06.-' 7 ,700 with swimming pool My Residence 79-4-26 9 ,500 Comparable colonial Comparison 79-4-15 6 ,900 without pool My Residence 79-4-26 9 ,500 Comparable colonial Comparison 79-4-60 6 ,700 without pool The comparisons shown above indicate that my residential assessment is consistantly higher than comparable residences in my area. Thank you for your consideration of these matters and I hope your investigation will confirm my contention that I am • receiving unequal treatment and am therefore entitled to a reduction in the assessment on my residence and land. �- Sincerely, Thomas P . Jordan 10 3- 1000-30-2-112 George Kontothanassis and wife 3190 The Long Way SPebble Beach East Marion, New York 11939 Chairman Markel: Do you solemnly swear or affirm that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Konothanassis: Yes I do. Chairman Markel: OK, now we will receipt that this application has been received the 19th of July 1988. This is application number 3 . Would you please fill out the Town is Southold, and the spelling is KONOTHANASSIS and wife and the property location is 3190 The Long Way. He is complaining that the assessed value is at a higher percentage of the value than the assessed value of other real properties on the assessment roll. Now have you got any particular property in you mind that you know of to compare? Any neighbor close by or would you just like us to exam other properties near by? Mr. Konothanassis: I know how much I paid for that. Chairman Markel: I will call the Assessor' s Office right now and ask them to bring us in some comparatives in your area. Other people that own property in the same area. This is a one family house? Mr. Konothanassis: Yes. I pick the area to build my next residence because I live in Syosset and I have enough with the taxes there and I am getting older and my income is getting less and the information I have from the area I thought I was going to get relief. I didn' t even move in the house yet, because with the contractor I have had several problems. Even now the toilets clogged the basements full of water and he tried his best to correct those mistakes and I did not use the house yet and already I paid last years taxes close to $1700.00. Now I seeing this letter for more taxes and didn' t even use the house. I was wondering where' s the relief I was told before I come here? I have wrong information. William Wea.nheimer: Do you have a building permit still in affect on that house or do you have a certificate of occupancy? Mr. Kontothanassis: We have a certificate of occupancy and I was surprise how come that builder got one. Chairman Markel: Who told you that you would get relief in your taxes? Mr. Kontothanassis: Well different people I talk to in the • area, they live here for many years. Even now they pay less taxes in the area of East Marion. I hear that $600. 00 for a 11 house bigger than mine. It' s not in the area of Pebble Beach it' s outside of it. We have no garbage service. No mailing • service, no lights in the streets. It' s a private road. We have to pay everything for the repairs of the road and everything else. Plus we have to pay annual dues to the association. Chairman Markel: Mr. Kontothanassis you just mentioned the fact that you know of other people with houses that are perhaps larger that pay less money than you. What we can do in this particular case if you so desire is we can make a continuance on this is you can get us that information. Incidentally, we don't make any decisions today at this meeting. Mr. Kontothanassis: Yes I understand this. Chairman Markel: We are going to review all the facts and come to a decision at a future time. Now it would not entail you coming back here, but if you could get us that information before we arrive at a Decision Day meeting and mail it in to us, I guarantee you that we will examine all the facts in our consideration for final decision. Now I 'm not asking you to do it today. Today we will look at the card. Now, it does not affect the person you are telling us about one iota. We have no jurisdiction to raise anybody' s taxes in this Town and we could care less. That is the Assessor' s job. Our job is to see that you are fairly assessed. Mr. Kontothanassis: Yes but I believe that you can do that • from the information that I have given you on the application instead of getting me involved by giving you names of friends and neighbors. Sam Manarel: You are involved, you are the one that is making the complaint. Chairman Markel: I am not trying to get you involved. Sam Manarel: You are involved in making the application complete and giving us the information we need in order to work with. Mr. Kontothanassis: The application does not have any room that says give us the information. Thomas Henry: Are you afraid and do not want to involve the neighbors? Chairman Markel: It does havd -a place here Mr. Kontothanassis it says here . . . Mr. Kontothanassis: This is the information I have before I even build the house. • Chairman Markel: In any event the more information that you can supply us with. We can' t be expected to look at every other 12 piece of property in Southold Town because we have thousands and thousands of them and it would be an impossible task. But if you • did know of specific instances we could exam, it goes no further than this Board, that I will tell you. I am just trying to help you as much as I can. Mr. Kontothanassis: Yes I can see that and I can not cause trouble. Chairman Markel: We have a comparative here. Now I ' ll start off with Warren and this is his house and there is a picture of it in it's present state as of 5/87. Here is another on right near him and the owner is Chris Lolis and wife and you can judge from that. Mr. Kontothanassis: During the construction I didn't know that from the beginning was a new law for the water connection I spend almost $2,000 for that connection that law was not before, just for my lot was in effect a year ago. It was a disappointment. Somehow I felt I was penalized because I pick the Town to live in it. William Weinheimer: Was that mandated because of the area Sam? Chairman Markel: That' s Greenport water district we have no jurisdication over that whats so ever. Chairman Markel: We are absolutely independent of the • assessors. If fact we are independent of all functions of Town government no one can tell us what to do or •how to do it. We are responsible to the Supreme Court of the State of New York. However, we have a guideline of law that we must follow, you understand that? We have to act within the law. Mr. Kontothanassis: Yes, I understand. Sam Manarel: Is the frame composed of brick? The lower half? Mr. Kontothanassis: Yes the lower half. Sam Manarel: Is this your neighbors house? Is his house brick? Mr. Kontothanassis: I believe so. Sam Manarel: Just the front. Your' s is all the way around? Mr. Kontothanassis: Yes , Chairman Markel: I think we have gotten all the information we require if you have anything else you would like to tell us. We will meet within the next two weeks and at that time we will have a final decision on your application and will notify you by mail of our decision and as you know if you feel that our decision is • not in good judgement the way you feel you do have recourse to either small claims court or Supreme Court of the State of New 13 York. You will hear from us as soon as our decision is made. Thank you very much for coming. 4- 1000-141-3-27 John O. and Margaret Ashton 795 Love Lane Mattituck, NY 11952 Received by the Assessor' s Office on June 1, 1988. The grounds of complaint are of excessive assessment. The complainant will send in the additional information needed. 5- 1000-35-2-1 Floyd King Jr. Island End Golf Course East Marion, NY 11939 Received by the Assessor' s Office on July 18, 1988. The grounds of complaint are the assessed value is at a higher percentage rate than the assessed value of other real property on the assessment roll. 6- 1000-35-2-11 Floyd King Jr. Island End Golf Course East Marion, Ny 11939 Received by the Assessor' s Office on July 18, 1988 . The grounds of complaint are that the assessment is unequal for the reason of assessed value is at a higher rate that the assessed value of other real property on the asessment roll. 7- 1000-35-2-12 Island End Golf Course Box 39 Greenport, New York 11944 Received by Assessor' s Office July 18 , 1988 . Ground of complaint are the assessed value is at a higher percentage than the assessed value of other real property on the assessment roll. Chairman, Markel: The applications are complete and have been signed by Joseph Mazzafaro„Vice President. This particular situation which I have the proper back up for, I will pass the information with the application. I will also state at this time that notice of disclosure of interest if filed for any member that might have an interest in this situation. It is necessary to file this at the we turn the decision over to the assessors so it is not necessary for me to show you this disclosure so long as • they are submitted by Decision day. The complaints are in three forms and Island End is the owner of only one and they are the 14 net lessee of two and according to the tax laws, Division of Equalization and Assessment the State of New York has got all • the necessary laws and back up for Island End being the complainant on the other town forms and I would also like to point out at this time that they have chosen as a comparison North Fork Country Club. Although they don' t have the exact same situation as far as being lessee' s they have three parcels under their own name but three separate sheets to compare and Island' s End have three separate sheets to compare. Since it is one entity as far as it being operated as a golf course in both cases. Island End pays all the taxes. The only thing Mr. King does is receive rent. Sam Manarel: Since there is no one here why don't you just read them instead of passing them around. Chairman Markel: On 35-2-1, the assessed valuation is 25,100, the complainant believe9the assessment should be 20,000. On 35-2-11, the assessment is 24,100 the complainant believes the assessment should be reduce to 10,000 and the grounds for complaint is the assessed valuation is at a higher percentage of value than the assessed value of other real property on the assessment roll in a like manner. On 35-2-12 the full value of property is assessed at 6100 and the complainant believes this should be reduced to 4,000. I would like to point out on this particular application the property is a landlocked piece of property. It has no egress or ways of entry or exit, but the golf range or land to the east which is not owned by Mr. King. Island End owns this piece of landlocked land. Because Island End is leasing the surrounding property they do have access to it but if they wanted to sell it , it' s value would be affect because it is landlocked. The comparison is North Fork Country Club. I 'm just going to point out some of the pertinent facts to you. The combined acreage on the cards of North Fork Country Club is approximately 209 acres, including some road frontage including water frontage etc. on the same basis I would like to point out that Island End Golf course has a total area of approximately 109 acres. North Fork is 100 acres more in land area. Island End does have some waterfront and we do have some road front. The assessed valuation of the total on North Fork Country Club is 78,600 dollars and the total assessed valuation of Island End Course is 55,300 dollars. Sam Manarey: Sam excuse me when you are talking out evaluation here you are including the buildings or just the land? Chairman Markel: I 'm including everything Sam. The first comparison I would like you to_look at is clubhouse of North Fork Country Club which in effect is admitted that the building cost was $900,000. on this form. I would like to show you Island' s End Club house which is a converted barn. Thomas Henry: Is there a dollar value on this as compared to • North Fork? 15 Chairman Markel: The dollar value on this North Fork land and improvements 68 ,400 as of 5/21/87. It is a combined 6 parcel for assessing purposes. It is a very complex assessment. I think • the comparison we have to make here is in total. Total against total. I think that is the only way we can really compare it. William Weinheimer: Sam wouldn' t you compare land verus land and then clubhouse versus clubhouse for square feet of living space? Instead of just a grand total? Chairman Markel: Well that's up to you to decided. It is very complex if you are going to attempt to do it that way. They have combined 6 parcels into one of North Fork and Islands End is still 3 parcels. In effect they are both golf courses and are both used for the same purpose. The one exception is one is a private country club and one is open to the public. They are complaining on an unequal assessment. North Fork has a sprinkling system, we have a canon watering system. We are not asking for a decision now we are just presenting the facts as we are doing with all other cards and then on Decision Day of course, we will make our decision. 8- 1000-66-1-7 K.D. Hoey & G. T. Daly Hoey Lane Southold, NY 11971 9- 1000-1-8 • K. D. Hoey & G. T. Daly Thomas Street Southold, NY 11971 10- 1000-1-10 K.D. Hoey & G. T. Daly Thomas Street Southold, NY 11971 Chairman Markel: Let me swear you in if your are going give testimony. Do you solemnly swear or affirm that the information you give herein will be given accurately and truthfully to the best of ability? Mr. Hoey: ,qty name is Joseph P. Hoey. I am here representing my wife and sister-in-law who have had this property in their name for, it !was left to my wife and her brother back in 1940. My father-in-law died and during the course of time we did sell one lot which is up in the back. "For that reason we had to file for a subdivision which has never been our intention to do anything about it. The reason we sold the lot is because a close personal friend wanted this particular piece of property and eventually it was approved in 1969. There was never any intention of disposing property. It' s in the family, it' s a private road, we receive services from the Town, from the other hamlets nor from the • 16 county other than the fact that they are there and the Environmental Protection Agency come in ever year to check out our wetlands. We get nothing from the village, we pay whatever Shave been the taxes and now there is a proposal by the assessors to increase the assessment 100 percent or 120 percent. If it was going to be sold I grant that they would be extremely valuable pieces of property. But they are of no value. They are going to be kept in the family till such a time when our kids or grandchildren eventually want to build their own house then it will go up and become a valuable piece of property. That's all I can say about it. Chairman Markel: Mr. Hoey, both Warren and myself are very knowledgeable of the situation and the property we are talking about because we knew Tom real well. As an attorney you know that there are rules and regulations that we must follow. One of these being that these applications be completed correctly. What is the reason you are complaining? We need that fill in on the application. Mr. Hoey: I understand. Chairman Markel: On the first application you believe the assessment should be reduce to 700 and if you can tell me that is 66-1-7? Mr. Hoey: Yes Chairman Markel: This on is 66-1-8 and now -to 66-1-9. They are going to be applications 8,9 and 10 and have been receipted on July 19, 1988. Mr. Gordon could you tell us when was the last time that land was assessed? Fred Gordon: 1969. Mr. Hoey: What happened was the estate was probated in 1940 or 41 and I think the value of the whole property which then consisted of about 27 acres including the big house that is down there I think there is around in the neighborhood of $50,000 for the whole thing. Chairman Markel: But now they are in separate titles? Is that right? M Mr. Hoey: Yes unfortunately. Except for the sale of that one little piece of property it would have all been in there including where Tom Daly had lived. Warren Smith: It is still in the family he sold it to his brother didn' t he? • 17 Mr. Hoey: Yes. It is all family except for the Mc Donners. Mr. Daly brought the whole thing in 1916. It is all straight • land. Chairman Markel: No houses involved. Tom do you have any questions for Mr. Hoey? Mr. Hoey you are a part of all, or you are part owner. . Mr. Hoey: My wife is part owner of all. I am acting as a representative for her. Chairman Markel: Mr Hoey as you may know today we make no decisions. 11- 1000-53-5-8 Frank Flynn and ano 835 Tarpon Drive Southold, NY 11971 Chairman Markel: The next application is number 11, Frank Flynn. Sam Mananel: Isn' t he is certiorari? Chairman Markel: No yet. (his grounds for complaint are attached to these minutes. ) 12- 1000-50-4-2 .5 • Emanuel Markozanis 450 Soundview Avenue Extension Southold, NY 11971 Chairman Markel: Do you solemnly swear that the information you give herein will be accurately and truthfully to the best of your ability? Emaneul Markozamis: Yes I do. Chairman Markel: The gentlemen' s name is Markozanis. The complainant states the assessed value is a higher percentage value than the assessed value of other real property on the assessment rolls and Jim I 'm going to ask your client to put the full value of the property and it should be on the bill. Jim Bitses: It is presently assessed for 5,700 and it' s being raised to 8,000 . Sam Manarel: You didn' t swear him in yet. Chairman Markel: Do you solemnly swear that the information you give herein will be accurately and truthfully to the best of your ability? • Jim Bitses: I 'm only the agent. Yes I will. 18 Number 1,1 Frank Flynn attachment to application Statement Attached to Comolaint on Real Property Assessment Pf, 14,0 Property: District , Section ' , Block r, Lot t� G Owner: APO Bases of Objections UNLAI-IFUL Grounds for claimed unlawfulness are : (a. ) Assessment is arbitrary, capricious and illegal in that the Board of Assessors has fixed assessment without inspection to determine extent of interior work required to complete construction and, thus , have no knowledge of property' s market value or of its "condition and ownership" as of the date of taxable status. Such procedure on the part of the Southold Board of Assessors runs contrary to instructions and directives issued by the ,,Iew York State Board of Equalization and Assessment to local assessors as a prerequisite to equitable assessment. The Board of Assessors has ,to date ,made no inspection of the interior of the premises , despite having been put on notice that construction is incomplete. The Board has neither made a • request to inspect same , nor has it been denied access. A hearing before the Board of Assessment Review ultimately elicited a admissionthat assessors have never made an interior inspection. Nevertheless , the Board of Assessment Review confirmed the 1933 assessment . While the assessors maintain they do not use the cost approach, but do use a "bricks and mortar" method of valuation, In either instance , it is manifestly impossible to assess without detailed inspection in accordance with the State' s Board of Equalization and Assessment's standards . (b . ) The assessment is glade at a hi-her proportionate valuation than the assessed valuation of other real property in the Town of Southold on the same Assessment Roll . Complainant ' s survey of assessments in the Town of Southold indicates that all reaLl_ property in the Town is not assessed at the same p-ercentaSe of full , or market , value . All property, improved or vacant , regardless of ale -or type, must be assessed at the same percenta-e of full value. For the Board of Assessors to pursue a con�rary policy could constitute formulatinG an illeSal system of. . • classificat—ion. =;:- ( 1 . ) 19 (e. ) The full value the Board of Assessors placed on the propert by reason of the tentative assessment is higher than its actual value resulting; in an assessment that is $ ��higher than it should be. Unequal That the said assessment of the owner' s real property is unequal in that it has been made at a higher proportionate valuation than the assessed valuation on the same roll by the same officers o othe real property in the Town of Southold and the complainant specifies the assessments of all real property in the Town of Sothold and of each and every parcel thereof upon the 1933 Assessment Roll of said Town, other than the property of the complainant , as instances in which such inequity exists , and of the extent thereof , and the complainant is , and wiil be , injured and agrieved by said assesment . Attached hereto isa partial listing of recent market conveyances which discloses that the tentative asessment , if finalized , will prove to be rrrossly inequitous. • EXCESSIVE That the said tentative assessment of the complainant ' s property is excessive and unjust by reason of overvaluation in that the Board of Assessors fixed the fuul value of the property (before applying the percentage ratio between full value and assessed value ) in an amount in excess of its full value . The full value of'said property , before applying the proper assessment ratio, is $,M� Applying the proper ratio between full v lue and assessed value indicates an assessment of $ %,�. The said overvaluation in full value results in an overassessment ofs . The highest value for assessment purposes is reproduction cost new, less depreciation, equalized. ( 2 . ) 20 Chairman Markel: You house is still under construction? Under a building permit? Emanuel Markoznas: Yes sir. Chairman Markel: It has not been completed and you have no CO? Emanuel Markozanis: No sir. Chairman Markel: You claim it is a higher percentage rate? Do you have any comparable? Emanuel Markozas: No sir nothing. Chairman Markel: Would you like us to get some? Jim Bitses: The only comparable we have is the price of the purchase of the lot for $16,000. The lot itself was purchased for 16,000, yes as I indicated. Chairman Markel: You don't have the card for this now, so I would like to request it so we can make a judgement. Jim Bitses: Let me explain Sam. The house is under construction. At this time there is no kitchen in it, there are bathroom fixtures but no water connections. We anticipate it will be another six months before the house is completed and the house is inhabitable condition. Now it' s already had one raise in assessment while it was under construction. I assume that the assessment is made once when the house is completed, now another thing about this house, it is a hugehouse, but it consists of 1500 square feet of living space and no more. It has a large garage, which is a place for his boats and his lobster traps. It has a big cellar but it an empty cellar. The point is when completed 1500 square feet of living space. I designed it. It looks big. It has a white brick facing on the front, which makes it look bigger. It is really a small house with a garage and breeze-way. They put in a twelve foot cellar down there they put in a steel beam to hold the floor up, but it' s still a cellar. Sam Manarel: You said it has white brick facing? Jim Bitses: Veneer. Now there' s one thing that's beautiful in my opinion_»inside there' s a fireplace cobbles, beautiful job. Chairman. Markel: Fireplaces are extra. T William Weillimer: What does-he have a partial assessment? Chairman Markel: They don' t final assess a piece of property until a CO has been issued. Sam Manarel: You started the house in 1985? 21 Emanuel Markozanis: Yes sir • Sam Manarel: I think the assessment progresses as you make progress on the building. Chairman Markel: Yes and that' s what they have done. Jim Bitses: It's still uninhabited. Sam Manarel: I 'm wondering what the assessment would be if the house were ready for occupancy. Chairman Markel: The Assessor' s have not made that decision yet. They don't do that until the CO is granted. William Weinheimer: Do they have area square feet on the back of this? Chairman Markel: Are there any questions you would like to ask on this Tom? Thomas Henry: Only the issue raised before about the ceiling in the basement? I didn't understand the reason for it. Jim Bitses: No, because of a mistake made by the guy that poured the concrete we ended up with a twelve foot ceiling in the cellar.The windows you see are only bedrooms in the house the two windows below are to bring light into this unusable cellar. • Chairman Markel: We make no decisions today. Today we examine the facts. We will meet within the next two weeks and at that time we will ascertain the validity of your claim. We will let you know by mail what our decision is going to be. We are not the final word if you are not satisfied with our decision one way or the other you always have the right to go to small claims court or to the State Supreme Court. These are just facts that I tell everybody. This is what I tell everybody. It is standard procedure on that basis we will advise you when we reach a decision on this claim. 13- 1000-57-1-10 Henry C. Weismann 940 Tarpon Drive Southold, NY 11971 Chairman. Markel: The claimant is Henry C. Weismann. He is claiming unequal assessment ,he says the full value of the property is a quarter of a million dollars and he believes that the assessment should be reduce to $3 ,750. Statement of complaint on real property assessment attached. 22 Town of Southold • Assessment Ratio Analysis - Recent Market Conveyances Attached to 1988 Complaint for Sec.,U. Blk. 1 , Lot 10 Sec. - Blk. - Lot Sales Price A.V. Assmnt . Ratio 114-7-1 $425 ,000. $79100 . 1 .67% 90-1-7 280 ,000, 4 ,000 . 1 .43 71-1-7 505 ,000 . 8 ,200 . 1 .72 31-13-9 650 ,0000 91200 1 .46 24-2-14 330,000. 5 ,500 . 1 .67 17-2-1 .2 6951000. 11 , 400. 1 . 64 15-3-33 105 ,000. 11200. 1 . 14 15-9-1 .23 132 ,000. 11400. 1 .04 79-4-31 97, 500 11200 1 .23 18-6-19 625,000. 79800 . 1 .25 . 114-7-10 .6 250 ,000 . 4 , 3.00 . 1 .72 113-12-15 9371500. - 9 ,300 . 1 .00 109--3- 22.2 _ 307 ;000. 6 , 1oo 1 .65 52-4-5 -- . 150 ,000 . 2.990. 1 .82 $5,4899000. $80, 100 . 1 .46% . a ' 23 Number 13 attachment to application Henry C. Weismann S • Statement Attached To And Forming A Part Of Complaint On Real Property Assessment For 1988 lith Respect To Premises of Henry C . Weismann and Charlotte H . eismann at 940 Tarpon "Drive , Toan of Southold. Part Two A 2 ( d) An analysis of comparable properties on the assessment roll based upon recent conveyances and sales prices ( including also conveyances of vacant land) indicate that the current assessment .ratio in Southold Town is approximately l..5%(5ee sample comparables listed on the second page hereof. ) Part Two B 1 The tentative assessment is excessive and unjust by reason overvaluation in that the Board of Assessors fixed the full valueof the property (before applying the percentage ratio between full and assessed value) in an amount in excess of its full value. The full value of the property , before applying the proper assessment ratio , • is $2yi0,000.00 . Applying the prover ratio between full value and assessed value indicates an assessment- or $3 ,750. 00. Tile said over- valuation in full value results in an overassessment of $6 ,150 .00. Tile highest allowable value for assessment purposes is reproduction cost , new , fess depreciation , equalized . Part Two C E� Assessment is arbitrary , capricious and illegal in that Lila Board of Assessors has fixed the assessment without inspection and, thus , have no knowledge of the prnpf?rty ' s market value or of its conditic as of the date of taxable status. Such . procedure• is of questionable leggTity and may well jeopardize Lilo entire roll . Partial list 'bTI-comparables, is set forth on next page. - 1 - • 24 Sam Manarel: The assessed valuation of the property $9900 ; • according to the assessment card. I see they are using different ratios here, how to arrive at their figures, but they don't use the same measuring stick that the assessors use. Chairman Markel: This a one story and a half house and it has a $4.25 rate and he has an extension on the first story $3 .00 . I 'm not sure how they can have so many rates and arrive at a figure. William Weinheimer: There's two stories and they are only assessing at $4. 25. Thomas Henry: One and a half stories, there' s a dormer up there. William Weinheimer: That's the extension they are assessing that at $3 .00 . They are assessing $1 .25 for the garage. Thomas Henry: Addition to the garage $1.50, I wonder what that is? William Weinheimer: It' s probably a shop or a work place. Chairman Markel: Does anyone have any more questions or comments on this application? No questions, then we will , consider this for Decision Day. . • Charles Cuddy Esq. : I have three applications to submit could you please date stamp them and make copies for me? The property numbers are: 1000-49-1-25.1, 1001-7-1-16 and 1000-55-5-7. Chairman Markel: Yes, One is for Andrew Michael. Charles Cuddy, Esq. : They are all the same company, they are different properties. Chairman Markel: You have full value of property 600,000 and you have complainants believes the assessment should be reduced to 10,000. Do you happen to know what the assessment is that they have received from the assessor? Charles Cuddy, Esq. : By using the equalization rate probably somewhere in excess of $750,000. Here' s what the assessment was $42700. Chairman Markel: And that' s' ori the first one 49-1-25. 1? Charles Cuddy, Esq. : There are three properties involved. These properties are up on route 48. They are new commercial complex of eleven stories, they is only one of those rented. The other two are tied together they are Pike Cove Condominium on Sixth Street, but they are divided in half because half is in the • village of Greenport and half is in the Town of Southold. Sam Markel: You realize you have not been sworn in so your comments are off the record? These applications are in certiorari. 25 4- 1000-64-4-15 • Markakis, Andrea E. and wife 1575 Founders Path Southold, NY 11971 Chairman Markel: Do you solemnly swear that the information you give herein will be given accurately and truthfully to the best of your ability? Mr. Markakis: Yes I do. I am the president of the Helenic American Taxpayers Association. In my capacity I should be representing the Association and the members. Instead I issued a letter on instruction to the members to come forward with complaints if they had any and I would be willing to help them before wasting your time. I have not heard of anybody out of three hundred so I presume that those are coming have their case prepared for presentation. Chairman Markel: You are not wasting our time. That is what we are here for. Mr. Markakis: I didn't intend to file a complain the only question I had that in my circumstances if I could get some relief. It would be helpful, I am on a disability retirement. Chairman Markel: The only way we can assess whether or not you • are entitled to relief or not in the manner are doing it. We can't give you relief because of circumstances. So we are going about it in the manner we have to under the law. Mr. Markakis: I can back from Europe and was using this for a summer place and we have now moved out here all year round. Chairman Markel: How old are you Mr. Markakis? Mr. Markakis: I am 60. Chairman Markel: How old is your house? Mr. Markakis: Over sixty years. Chairman Merkel: Fred how old does a house have to be before you have a deduction for depreciation for aging? Is it dependent on condition? As you know we make no decisions tonight in two weeks we have another meeting we will make our decision. We will notify you by mail of'our decision depending on how our decision goes if you are unsatisfied with it you have two areas beyond us. The is small , claims court or Supreme Court. Meyer, Suozzi, English English & Klein, P.C. Complaint on Real Assessment for Daniel C. Mooney and Maureen • Mooney Section 1000-31, Block 18 , Lot 10 CERTIORARI Wickham, Wickham & Bressler, PC 26 Complaint on Real Assessment for Harvey Bagshaw & wife • Section 1000-115 , Block 9, Lot 5 .2 CERTIORARI Wickham, Wickham & Bressler, PC Complaint on Real Assessment for John Newman & wife Section 1000-144-5-30 . 1 CERTIORARI Siegel, Fenchel & Peddy, PC Complaint on Real Assessment for WBW Corp. Section 1000-97-5-4.7 CERTIORARI SIEGEL, FENCHEL & PEDDY, PC Complaint on Real Assessment for First Nationwide Bank Section 1000-143-3-4. 2 CERTIORARI Seigel, Fenchel & Peddy, PC Complaint on Real Assessment for S & E Realty Co. (Cutchogue Shopping Center) Section 1000-97-5-12-09 CERTIORARI Cronin, Cronin & Cronin, PC • Complaint on Real Assessment for Dorothy Snyder Section 1000-44-3-4.002 CERTIORARI Cronin, Cronin & Cronin, PC Complaint on Real Assessment for 70 Marion Associates Staller Bldg. Section 1000-31-1-5. 001 CERTIORARI Cronin, Cronin & Cronin, PC Complaint on Real Assessment for Anthony Pirrera Section 1000-40-1-20. 000 CERTIORARI Cronin, Crq,pin, & Cronin, PC Complaint on Real Assessment for Anthony Pirrera Section 1000-015-003-0017. 000 CERTIORARI Cronin, Cronin, & Cronin, PC Complaint on Real Assessment for Pond Enterprises The Beachcomber Section 1000-83-002-0001 CERTIORARI • Cronin, Cronin, & Cronin, PC Complaint on Real Assessment for Pond Enterprises The Beachcomber Section 1000-83-002-0002. 000 CERTIORARI 27 Cronin, Cronin, & Cronin, PC Complaint on Real Assessment for Vantage Petroleum Corp. Section 1000-099-004-0001.000 CERTIORARI Cronin, Cronin, & Cronin, PC Complaint on Real Assessment for Frederick & Delores Boeje Section 1000-115-006-0003 . 000 CERTIORARI Cronin, Cronin, & Cronin, PC Complaint on Real Assessment for Hodor-Staller & Kasper Building Section 1000-122-003-0010. 000 CERTIORARI Cronin, Cronin, & Cronin, PC Complaint on Real Assessment for John' s Enterprises, Inc. Section 1000-142-0001-0026. 00 CERTIORARI Koeppel Sommer & Del Casino, PC Complaint on Real Assessment for L & R Vineyards Section 1000-101-1-5. 2 CERTIORARI • Koeppel Sommer & Del Casino, PC Complaint on Real Assessment for L & R Vineyard Section 1000-101-1-4 .1 CERTIORARI Koeppel Sommer & Del Casino, PC Complaint on Real Assessment for Gusmar Realty Corp. Section 1001-4-9-28. 2 CERTIORARI Koeppel Sommer & Del Casino, PC Complaint on Real Assessment for 235 Mill Street, Inc. Section 1001-4-9-7 CERTIORARI Siegel Fencjael & Peddy, PC Complaint on Real Assessment Board for Managers of Oyster Point Condominiums Section 1001-7. 1-1-1-34 CERTIORARI " Santemma & Murphy, PC Complaints on Real Assessment for New York Telephone Sections: 1000-97-5-11 1000-95-4-8 1000-45-4-8. 1 • CERTIORARI Certilman, Haft, Balin, Buckley, Kremer & Hyman Complaint on Real Assessment for MarLake Associates Section 1000-084-02-004.001 2s • CERTIORARI Arthur J. Kremer, Esq. Complaint on Real Assessment for King Kullen Grocery Co. Inc. Section 1000-097-05-012 CERTIORARI Certilman, Haft, Balin, Buckley, Kremer & Hyman Complaint on Real Assessment for MarLake Associates Section 1000-073-03-001.001 CERTIORARI Certilman, Haft, Balin, Buckley, Kremer & Hyman Complaint on Real Assessment for Alan A. Cardinale Section 1000-142-01-026 CERTIORARI Farrell, Fritz, Caemmerer, Cleary, Barnosky & Armentano, PC Complaint on Real Assessment for The Bank of New York Section 1001-04-10-05 CERTIORARI Wimpfheimer & Sherman Complaint on Real Assessment for. The Southland Corp. Section 1000-62-3-37 • CERTIORARI Respectfully submitted by Barbara Rudder M DECISION DAY August 8, 1988 Meeting was called to order at 9: 07 A.M. In attendance were: Samuel Markel, Chairman Warren Smith William Weinheimer Thomas J. Henry Sameul A. Manarel 1- 10010-4-349 Rosemary W. Gutwillig 529 Main Street Greenport, NY 11944 Unequal assessment assessed valuation to be lowered from 6,600 to 4,900. William Weinheimer yes Samuel Markel yes Thomas Henry yes Sam Manarel yes • Warren Smith yes 2- 1000-79-4-26 Thomas P. and Annette Jordan 1550 Brigantine Drive Southold, NY 11971 Unequal assessment assessed valuation to be lowered from 11,100 to 10,600. Samuel Markel yes William Weinheimer yes Samuel Manarel yes Warren Smith yes Thomas J. Henry yes 3- 1000-30-2-112 George Kontothanassis and wife 3190 The Long Way Pebble Beach East Marion, NY 11939 No grounds for reduction. Sam Markel agreed • William Weinheimer agreed Samuel Manarel agreed Warren Smith agreed 2 • Thomas Henry agreed 4- 1000-141-3-27 John O. and Margaret Ashton 795 Love Lane Mattituck, NY 11952 Held open pending inspection by Assessors. 5- 1000-35-2-1 Floyd King Jr. Island End Golf Course East Marion, NY 11939 Unequal assessment reduction of 5,100. From 25,100 to 20,000. Samuel Markel yes William Weinheimer yes Samuel Manarel Warren Smith yes Thomas J. Henry yes 6- 1000-35-2-11 Floyd King Jr. Island End Golf Course • East Marion, NY 11939 Unequal assessment reduction to/s"t00. Sam Markel yes William Weinheimer yes Samuel Manarel yes Warren Smith yes Thomas J. Henry yes .. 7- 1000-35-2-12 Island End Golf Course Box 39 Greenport, NY 11944 Unequal assessment reduction of 900. From 6100 to 5200. Sam Markel yes William Weinheimer yes Samuel Manarel Warren Smith yes Thomas Henry yes 8- 1000-66-1-7 K.D. Hoey & G.T. Daly Hoey Lane • Southold, NY 11971 3 ' 9- 1000-66-1-8 K.D. Hoey & G.T. Daly Thomas Street Southold, NY 11971 10- 1000-66-1-10 K.D. Hoey & G.T. Daly Thomas Street Southold, NY 11971 No grounds for reduction. 11- 1000-53-5-8 835 Tarpon Drive Southold, NY 11971 No grounds for reduction. Samuel Markel agreed William Weinheimer agreed Warren Smith agreed Samuel Manarel agreed Thomas Henry agreed 12- 1000-50-4-2. 5 Emanuel Markozanis • 450 Soundview Avenue Extension Southold, NY 11971 No grounds for reduction. Sam Markel agreed William Weinheimer agreed Sam Manarel agreed Warren Smith agreed Thomas Henry agreed 13- 1000-57-1-10 Henry Weismann 940 Tarpon Drive Southold, NY 11971 No- grounds for reduction. Sam Markel agreed William Weinheimer agreed Samuel Manarel agreed Warren Smith agreed.,. Thomas Henry agreed 14- 1000-64-4-15 • Markakis, Andrea E. and wife 1575 Founders Path Southold, NY 11971 4 No grounds for reduction Sam Markel agreed William Weinheimer agreed Samuel Manarel agreed Warren Smith agreed Thomas Warren agreed Complaints 15 - 51 are in certiorari and no action was taken. Meeting adjourned 11:45 a.m. Respectfully submitted by • Special Meeting of Assessment Review August 19 , 1988 Called to order at 9: 00 A.M. In attendence: Samuel Markel, Chairman Warren Smith William Weinheimer Thomas Smith Samuel A. Manarel The Board of Assessment review received the recommendations from the Assessor's Office. It was recommended by the Assessor' s that there be a deduction of 10% for depreciation. It was then decided that since the Assessor's had only made an inspection from the outside that a depreciation of 25% would be more in line with the property. • This reduction was then voted on by the members. Sam Markel Agreed William Weinheimer agreed Samuel Manarel agreed Warren Smith agreed Thomas Henry agreed The meeting was adjourned at 9:15 A.M. • Southold Town Board of Assessment Review Correction of Errors September 9, 198$ Samuel Markel, Chairman Warren Smith William Weinheimer Thomas J. Henry Samuel A. Manarel 1- Constantinos Zervos & wife P.O. Box 2035 Orient, NY 11957 1001-4-10-24 Clerical error - Entry on tentative assessment roll 9800 Entry on roll changed to 7400 2- Arcade Department Store Inc. • 14 Front Street Greenport, NY 11944 1001-4-10-28. 3 Error in essential fact -- Entry on tentative assessment roll paragraph b 36,400 Entry on roll changed to 32,200 3- Charles Joly and wife Fishers Island, NY 06390 1000-6-2-6 Error in essential fact -- Entry on tentative assessment roll paragraph b 5,900 Entry on roll changed to 4,300 4- Richard Edwards Box 301 Fishers Island, NY 06390 1000-10-1-1 Clerical error -- Entry on tentative roll 8,000 paragraph a Entry on roll changed to 7,100 5- Christian Salminen • 100 Seminole Avenue -2 SMassapequa, NY 1000-31-9-15 Error in essential fact -- Entry on tentative roll 4,900 paragraph b Entry on roll changed to 4,600 6- Daniel L. Fischer and Nancy 20 Sound Road Greenport, NY 11944 1000-35-1-16 Error in essential fact -- Entry on tentative roll 4,300 paragraph b Entry on roll changed to 4,100 7- Stanley Rutkowski P.O. Box 291 Main Road East Marion, NY 11939 1000-35-2-16.1 Clerical error -- Entry on tentative roll 5,100 paragraph a Entry on roll changed to 5,200 8- Gordon Schlaefer and wife • 18 Carlton Avenue Port Washington, NY 11050 1000-37-5-20 Clerical error - Entry on tentative assessment roll 10,800 paragraph a Entry on roll changed to 7,600 9- Herbert & Irene Ernest 1750 Mt. Behlah Avenue Southold, NY 11971 1000-51-3-2.10 Error in essential fact -- Entry on tentative assessment roll paragraph b 22,000 Entry on roll changed to 20,300 10- Anna Andriotis 32 23 163rd Street Flushing, NY 11358 1000-51-3-14 Error in essential fact -- Entry on tentative assessment roll paragraph b 7,800 Entry on roll changed to 7,000 11- Charles N. Deluca 3 . 3401 Halyard Drive Merrick, NY 11566 1000-66-2-2.3 Error in essential fact -- Entry on tentative assessment roll paragraph b 2,300 Entry on roll changed to 1,900 12- Sylvia Deluca 2401 Halyard Drive Merrick, NY 11566 1000-66-2-2.4 Error in essential fact -- Entry on tentative assessment roll paragraph b 2,900 Entry on roll changed to 2,400 13- Becky Johnston 471 West 22nd Street New York, NY 10011 1000-73-2-1 Clerical error Entry on tentative assessment roll paragraph a 8800 Entry on roll changed to 8300 • 14- Charles Deluca and wife 2401 Halyard Drive Merrick, NY 11566 1000-75-6-13 . 2 Error in essential fact -- Entry on tentative assessment roll paragraph b 10,100 Entry changed to 9,800 15- George Douglas and wife Bayview Road Southold, NY 11971 1000-78-9-65 Clerical error Entry on tentative assessment roll paragraph a 7,400 Entry changed to 6,800 16- Philippe Maucotel 311 Clinton Street Brooklyn, NY 11231 1000-83-2-19. 11 Error in essential fact -- Entry on tentative assessment roll 4 i paragraph b 7,300 Entry changed to 6,900 17- Eugene J. McPartland & wife 750 Bayview Road & Koke Road Southold, NY 11971 1000-87-5-15 Clerical error Entry on tentative assessment roll paragraph a 6,200 Changed to 6,000 18—Sanford and Sue Hanauer 130 Woodbury Road Woodbury, NY 11797 Error in essential fact -- Entry on tentative assessment roll paragraph b 17,100 Changed to 16,600 19- Neal Raffe and wife Sebastian' s Cove Road Mattituck, NY 11952 1U00-100-3-11. 10 Clerical error Entry on tentative assessment roll • paragraph d 10,400 Changed to 9,700 20- Kethrya Fleet c/o W. Wickham & Bressler P.C. Main Road Mattituck, NY 11952 1000-101-11-19.1 Clerical error Entry on tentative assessment roll paragraph b 2,700 Changed to 1,900 21- Michael Toffalis & wife 8102 10th Avenue Brooklyn, NY 11228 1000-106-3-28 Error in essential fact Entry on tentative assessment roll paragraph b 7,400 Changed 6,500 22- Gerald P. & Muriel Cuttrell 17 Brixton Road Garden City, NY 11530 5 Clerical error Entry on tentative assessment roll paragraph a 7,700 Changed to 4,200 23- John F. Jacquelyn Garry 17 Michel Avenue Farmingdale, NY 11735 1000-106-8-48 Clerical error Entry on tentative assessment roll paragraph a 6,800 Changed to 7,700 24- Mark L. Rollins Sr. and ano P.O. Box 68 Mattituck, NY 11952 1000-107-2-10. 1 Error in essential fact Entry on tentative assessment roll paragraph b 4,100 Changed to 3 ,900 25- Albert & Violet Romeril Jr. 1265 Vanston Road Cutchogue, NY 11935 • 1000-111-4-26. 3 Error in essential fact -- Entry on tentative assessment roll paragraph b 13,500 Changed to 12,000 26- William Meehan & Wife 195 34 N. Center Avenue Rockville Centre, NY 11570 1000-111-10-19 Error in essential fact -- Entry on tentative assessment roll paragraph b 6,800 Changed to 6,600 27- John M. Stewart & Wife P.O. Box 521 Main Road Mattituck, NY 11952 1000-115-1-8 Error in essential fact -- Entry on tentative assessment roll paragraph c 8,200 Changed to 6,800 6 28- Galauvent Associates 550 A Born Lane Nassau Point Cutchogue, NY 11935 1000-118-2-11.2 Error in essential fact -- Entry on tentative assessment roll paragraph b 21,300 Changed to 18,700 29- Walter Gatz and wife Sound Avenue Mattituck, NY 11952 1000-121-1-4.7 Error in essential fact -- Entry on tentative assessment roll paragraph d 0 Changed to 3,400 Southold Town Board of Assessment Review RECEIVE Corrections to the Final Roll November 2, 1988 NOV O z 1988 Town Soulhob Samuel Markel, Chairman Warren Smith William Weinheimer Thomas J. Henry Samuel A. Manarel 1) Leonard Trapido & Wf P.O. Box 57 205 Carington Rd Cutchogue, NY 11935 1000-111-11-27 Error in Essential Fact --- Entry on final assessment roll 7400 paragraph d Entry on roll changed to 6900 2) Doris K. Brown Bergen Ave Box 915 Mattituck, NY 11952 1000-112-1-17 Error in Essential Fact --- Entry on final assessment roll 11700 paragraph d Entry on roll changed to 11500 3) Mary Elizabeth Murphy 25 East 10th St New York, NY 10003 1000-73-2-3. 3 Clerical Error --- Take deed taken through clerical Error in the County Treasurer' s Office