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HomeMy WebLinkAbout1985 RICEVED . , NOY 71985 STATE OF NEW YORK T°'"" f4mv q"' COUNTY OF Su s s: TOWN OR VILLAGE OF $y t,7 d "D ) 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 day of �76-rr , 19 74� �! a- Notary Public airm,an �l • �.1 U er NOSY Me eT �Exohrt Member r MeTnEer R.P.T.S.A. - 200 - 4/72 BAR-2 - Page 2 of 2 FROM: Board of Assessment Review i-/)VA,- TO: v TH 1. T-F- i-i Town Clerk RE: REPORT - BOARD OF ^ASSESSMENT REVIEW - TAX YEAR 19�/g6 DATE: / - 7 / 0 Attached herewith please find for public filing in yout office, the complete file covering the public hearing (s) of the Board of Assessment Review, together with changes ordered by this Board to - the assessment roll , Assessors ' acknowledgment, etc. The duties of the Board of Assessment Review for the grievance period covering the 19__j assessment roll are completed. Arm rn er e er lerr er Form BAR-4 FROM: Board of Assessment Review TO: Town Assessor RE: ORDER FOR CHARGE IN TENTATIVE ASSESSMENT ROLL DATE: •%�.�v '• . . . . . .. The Board of Assessment Review for the Town of �V U� v .4 , has duly met to hear complaints or grievances on the tentative town assessment Toll for the tax year 19 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. . 1 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. (RAR-2 Part III Total number of complaints submitted by assessor - Total number of complaints received on Grievance day - 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 - / 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 u�h40y + for the tax year 19 , in conformance with this order. THE BOARD OF ASSESSMENT REVIEW of the Town of Southold was called to order at 9 am (daylight savings time) at the Southold Town Hall , Main Road, Southold, New York The members of the Board present were: Chairman Samuel Markel Samuel Mannerel Ernest Radford Andrew Petri William Weinheimer ,. .....mom;;. BOARD OF ASSESSMENT AND REVIEW GRIEVANCE DAY July 16 , 1985 1 . Mr. & Mrs. Robert Pellegrini 4515 Stillwater Avenue Cutchogue Re: Cutchogue Farms Ltd. Box 1009 Cutchogue "We are in receipt of your letter concerning the new assessed value of Cutchogue Farms Ltd. , Parcel ID 473889 109-1-13 , Account No. 404081 , Main Road, Tax-Code 425. We wish to appeal the new tax schedule on the following basis: ( 1 ) We understood that our new agricultural building would be tax exempt for ten years. ( 2 ) Our property has been and continues to be solely for agricultural use, and has been in the Farm Preservation Program for many years. Our appeal is based on several facts: ( 1 ) We did not receive notification of applications or deadlines. (2) We now. realize that the initiative was to have been ours. We are therefore willing to pay a penalty. However, we feel the total cost burden of several thousand dollars to be a hardship for a new agricultural undertaking. I wish to assure you that, as a Cutchogue resident, I intend to continue to keep this 53 acres in agricultural use and this tax is a hardship for us in this new venture. " Robert Pellegrini DO YOU SOLEMNLY SWEAR THAT THE INFORMATION YOU GIVE HER=EIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? Yes, I do. This has nothing to do with assessment or unfairness in terms of the assessed valuation at all basically it 's 58 acres of farmland which has been turned into 2.0 acres of vineyard, and during the year we put up an agricultural building which we got assessed for and feel is perfectly appropriate. Being new owners out here, we did not understand that we had to file for a farm exemption for the agricultural building. There 's two items: we as new owners did_ not know that we had to file the piper by June lst to get exemption for ten years. The land has been agricultural ; it will remain agricultural. There is no building on it at all ; there is no sub-division.. It 's going to be a vineyard; it has been for years, owned by Bob Roul in the Farm Preservation Program. Again, it 's ignorance on our part- understandable - we didnotfile the papers - we didn't know we had to do it every year - we were naive about it - we didn't know. 1 WHEN DID YOU BUY THE PROPERTY? The property was transferred into a Corporation I 'm President of - there are two owners= about one year ago. Before that we owned it personally and my partner's wife took care of filing the paper. HAS IT BEEN FARMED CONTINUALLY? Yes, continually - right now it 's got 20 acres of grapes in it - we planted 9 more this year and about 1/3 of the land is being leased out to Tuthill Potatoes. We now know that June 1 is the time to 'file the papers. THIS IS THE FIRST TIME WE'VE HAD ANYTHING QUITE LIKE THIS AND I 'M GOING TO NEED SOME GUIDANCE ON THIS, SO WE HAVE REQUESTED. . .GETTING HELP. . . We are perfectly willing to pay our appropriate, taxes & we feel the assessment on the new building is fine. We feel that to pay three or four thousand dollars would be a hardship. IT MIGHT NOT PERTAIN TO OUR BOARD HERE BECAUSE THIS SEEMS TO BE A TECHNICALITY AS FAR AS A FILING DATE FOR A' SPECIFIC SITUATION. THERE IS NOTHING WE CAN ACT ON, AS A REVIEW BOARD. IT'S BEEN PUBLISHED IN THE PAPER - MUST BE FILED BY JUNE 1ST IT'S THE LAW. 2. Charlotte M. Lademann 1505 Park Way Southold, NY Suffolk County Tax Map 1000-070-11-017 Re: Unequal Assessment for the following reason: The assessed value is at a higher percentage of value than the assessed value of other real property on -the assessment roll . Complainant believes the assessment should be reduced to $7, 300. "This basically is the same grievance filed for 1984 and disallowed by you. We did not appear in person because we were told it was not necessary by both Assessors AGordon and Watts. Our grievance concerns both land asses-sment. of $1 ,000 which we feel is at least $100 more than surrounding dots due to the small size of lot, which is only .43 acres compared to surrounding lots of .85, . 69, . 56 acres and many other lots which are assessed the same but which are larger in size and approx. the same road dimensions. This lot in question, Lot 51 , is the smallest in the whole subdivision of Southwood. The grievance concerning the increase for a 2 swimming pool is based on the fact that this pool is a polymer pool , 24 ft. round with only a four foot depth of water, no diving board, no slide and no concrete decking or walkways surrounding it as most other pools have. This pool can be removed very easily if necessary and filled in unlike most other pools made of concrete, masonry or gunite. It in no way compares to surrounding pools as to cost and value. it was installed mainly for medical reasons on advice of my doctor for a deteriorating back condition for which I have been disabled for over seven years. We feel the assessment for this pool should not be over $100 . The reason for installing this inground was because an above ground pool would have looked hideous in such a shallow depth lot and that it was recommended by my doctor that I not climb a ladder. This pool has built-in steps for access. We also note that in an adjoining sub-division, the land value is at least $100 less in much larger lots. We feel this request should be granted based on last years grievance due to the fact that we were mislead by both Assessors Gordon and,.Watts who advised us that it was not necessary to attend. We also were told that everybody installing a pool were assessed the same no matter what size or makeup. Nobody even looked at this pool and this was told to me by Assessor Gordon last year that they did not have time to look at every pool and the assessment was the same for everyone. - This is very unfair. This grievance is filed on recommendation of the Board of Assessment Review after being denied last year." Edward A. Lademann, Jr. for Charlotte M. Lademann DO YOU SOLEMNLY SWEAR THAT THE INFORMATION YOU GIVE HEREIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? Yes, I do. DO YOU KNOW WHAT YOUR ASSESSMENT IS, MRS. LADEMANN? $7800 . SAM: THE ASSESSED VALUE IS AT A HIGHER PERCENTAGE OF VALUE THAN THE ASSESSED VALUE OF THE REAL PROPERTY ON THE ASSESSMENT ROLE.WHICH IS A-1- UNEQUAL ASSESSMENT. WHO ARE YOUR NEIGHBORS? -On the south side is Zillo, 70-11-19, on the north side is Kraebel , Lot 50, 70-11-16 , Lot 7 is Van Duzer. 70-10-44 . WOULD YOU SAY THAT IS A GOOD COMPARISON? 3 Across the street is Mac Anerney, Lot 8, 70-10-45 . THERE IS A STATEMENT HERE SAYING THAT THIS POOL WAS INSTALLED ON MEDICAL ADVICE OF YOUR DOCTOR DUE TO A BACK SITUATION. DO YOU HAVE A STATEMENT FROM YOUR DOCTOR? Our doctor passed away on Oct. l of last year. ARE YOU THE ONLY ONE THAT USES THAT POOL? I use it. (Mrs. L. ) RE: POOL. IT'S A UNDERGROUND POOL BUT IT'S NOT A PERMANENT UNDERGROUND POOL? There 's no cement work whatsoever. It 's fully submerged, but it can be disassembled in about 2 hours.To put an above ground pool in so close to our neighbors would have been hideous, also I was advised by my doctor not to climb stairs as I would have to with an above ground pool . No concrete work; only 4 ' deep; no diving board; cost approx. $4500. THERE 'S A STATEMENT HERE THAT I JUST CANT LET GO: "WE FEEL THAT THIS REQUEST SHOULD BE GRANTED BASED ON LAST YEARS GRIEVANCE DUE TO THE FACT THAT WE WERE MISLEAD BY BOTH ASSESSORS GORDON AND WATTS WHO ADVISED US THAT IT WAS NOT NECESSARY TO ATTEND. " YOU DON'T HAVE TO ATTEND. THE FACT THAT YOU 'RE HERE DOES NOT ADD ANY WEIGHT TO WHAT IS ON THE PAPER. IT DOESN'T CHANGE THE FACTS AND OUR DETERMINATION OF THE CASE, ALTHOUGH YOU CAN HELP EXPLAIN YOUR CASE BY BEING HERE. I DON'T BELIEVE THE ASSESSORS INTENDED TO MISLEAD YOU. NOW WE'RE COMPARING THE MAC ANERNEY LAND . 835 ACREAGE- AG NST YOURS WHICH IS .433 . YOUR LAND VALUE IS $900;" YOURS IS ``$1 ,000. ; IS THERE ANY WATER IN BACK OF YOU? No, just Mr. Shiner 's property. (RE:MAC ANERNEY'S PROPERTY) IT IS ASSESSED AT LESS BECAUSE IT IS LAND ALONE, THERE IS NO HOUSE ON THE PROPERTY. NOW, WE'LL LOOK AT KRAEBEL SIZE OF HOUSE- 154, KRAEBEL'S LOT IS TWICE THE SIZE. Our lot is half the size as the one across the street, and is the smallest lot in our subdivision except for only one other. We had to get permission to build on this lot from the Southold Town Board because it was so small . (1952) We feel it 's an unequal assessment for just the property alone. ERNIE, DO YOU HAVE ANY QUESTIONS, BILL? , SAM?, ANDY? NO QUESTIONS. 4 WE DON'T RENDER ANY DECISIONS TODAY. WE MAKE OUR DECISIONS AT A FUTURE MEETING AND WILL INFORM YOU OF THE RESULTS IN A COUPLE OF WEEKS. 3. Edward Tashjian - representative of owner Louise Tashjian 401 Littleworth Lane Sea Cliff, N.Y. 11579 Re: Property located on Stillwater Avenue TC-125 Cutchogue; Parcel ID-473889 137 .-3-8. 4. Excessive assessment on house under construction for the following reason: The assessed value exceeds the full market value of the property. Assessed value of property: $8, 500. Complainant believes the assessment should be reduced to full value of $6, 500. INFORMATION TO SUPPORT COMPLAINT Re: Assessment of Parcel ID 473889 137 .-3-3. 4 "On or about May 17 , 1985, a house under construction at the above site on Stillwater Avenue, Cutchogue was partially assessed at $4000. According to Mr . Gordon of the assessor 's office, this valuation was based on an estimated 70% completion of a house having a projected full assessment of $5 ,700 . , exclusive of land value. It is the contention of this complainant that an error has been made in arriving at the established assessment level . By way of explanation the assessor's office (Mr. Watts) indicated that in their eyes (assessors) , a house that is framed, sided and roofed is considered 70% complete. Such an arbitrary formula may be an expedient and reasonable way to valuate some houses. But to apply such a "rule of thumb" to all types of construction leaves too much room for error and can produce over valuations. Regardless of how valuations are determined, the fact still remains that the assessment on this partially completed house was grossly excessive at the time of inspection. In support of this contention, we hereby submit a detailed estimate of work completed together with aggregate costs as of the inspection date. Also included are those items of construction and costs that still remain to be performed by the ; general contractor. According to the contractor 's statement, the status of construction was just the reverse of the assessor's estimate. As of May 17, 1985, I hereby attest that the house I am building for Louise and Edward Tashjian on Stillwater Avenue in Cutchogue was approximately one-third complete in terms of both labor and material costs. 5 At that point in time, this one-family residence was framed, sided, roofed and contained rough plumbing and electrical work. Agregated expenses up to that time were between 35, 000 and 40 ,000 dollars . The following phases of construction were not in phases of construction were not in place at that time: Install , oak flooring. Add 3/4" sub-floor as the base in kitchen, foyer and baths . Install insulation. Install sheet-rock, tape & spackle. Install ceramic floor tile. Construct and install stairs. Pour concrete slab in garage, install garage door. Excavate and install rings & tank for sewage. Construct front stairs & deck and rear deck with concrete footings. Finishing carpentry for windows, door trims , floor mouldings; install doors and hardware. Kitchen cabinets & bathroom vanity construction and installation. Supply lavatories, toilets, sinks, fixtures. Install electric appliances and plumbing fixtures. Install electric appliances and plumbing fixtures. Install and hook-up heating system. Install oil tank, water tank and pump. Dig well and draw water line to house tank and pump. Paint exterior and interior, finish doors, stairs and floors. Install leaders and gutters. Hook-up to Lilco power source at street. Grade with 150 yards of fill . Restorative landscaping. Water analysis. The foregoing items are estimated to cost between $58-63,000 . " William Beebe, Builder DO YOU SOLEMNLY SWEAR THAT THE INFORMATION YOU GIVE HEREIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? I, do. The property is owned by my wife, Louise. The premises in question is a house under construction. In looking over this application, there didn 't appear to be any place for me to indicate the excessive assessment. I pay no regard to market value, I 'm looking at assessed value vs . what I am contesting. WHEN DID YOU START CONSTRUCTION ON THIS HOUSE? December, 1984. There is premise to be gotten and ground to be cleared & fill to be brought in - started late October, November. The foundation was started and completed in December. HOW FAR ALONG IS THE HOUSE AS OF THIS DATE? As of this date, I 'd say the house is 70% complete. HOW LONG HAVE YOU OWNED THIS PROPERTY? 3 years. 6 YOU ARE MAKING A COMPLAINT ON THE VALUE OF THE HOUSE UNDER CONSTRUCTION, NOT THE LAND VALUE? That is correct. HOW CLOSE IS THE COMPLETION OF THE HOUSE? I 'd say about two months away. When I called the assessor 's office, I had asked them when they had visited the property to place a valuation on it, and I further asked them to clarify whether the valuation was as of that time or did they anticipate some kind of completion as of the ending of the tax roles. They told me that they visited the property approximately May 15th or 16th and that the valuation was predicated on work completed as of that date - that they did not anticipate any further work except that which was seen by the eye. I then proceeded to spell out where I think the house was at that juncture & had my builder, William Beebe, issue a statement as to what work was completed as of that date, together with an evaluation of the costs of the completed work as well as the work that had not been completed as of that date, together with the cost of work that still had to be done . WOULD YOU LIKE TO MAKE THAT PART OF THE RECORD? Yes, together with my statement of clarification. THE TOTAL ASSESSMENT IS DOWN AS $5 ,726 UPON COMPLETION, $4000 FOR THE LAND GIVING A TOTAL OF $9, 926 . ACCORDING TO MR. WATTS, IN THE EYES OF THE ASSESSORS, A HOUSE THAT IS FRAMED, SIDED AND ROOFED IS CONSIDERED 70 % COMPLETE. My contention is that that is a rule of thumb. That is a pretty arbitrary formula without knowing what is going into the house. To use a system of that type or formula of that type against all homes that are being constructed, I feel is arbitrary and really questionable. I think in my case, an error has been made. I have evidence that shows, from the builder, the amount of the cost that had gone into that house at the time of the assessment and it 's contrary to the formula that is being used by the assessor 's office. I 'm being assessed at $4, 000 of a projected $5, 700 assessment on a house alone. At that date, I don't think it was near that. In fact it was the reverse. YOU APPARENTLY HAVE NO OBJECTION TO THE TOTAL ASSESSMENT, THE EVENTUAL ASSESSMENT OF THE 95-7? Yes, if that what it comes to it 's $5, 700 plus $4,00,0, unless I come into a situation where it is inequitable with regard to the other homes around me, but in this case, no. 7 WE WILL GIVE THIS A COMPLETE LOOK-OVER & NOTIFY YOU BY MAIL AS TO OUR DECISION. Again, my contention is based on the May 15th date, when the property and land was assessed. I ask the board not to considered completion as of this juncture. 4 . Juliana Perge 249-28 51 Avenue Little Neck, NY 11362 2350 Elijah 's Lane Mattituck, NY 11952 Re: Off Elijah's Lane Mattituck Hay field with machinery shed adjoining home & property Misclassification: The property is misclassified for the following reason: The class designation is incorrect. Class designation on the assessment roll : 449. Complainant believes class designation should be: Agriculture. DO YOU SOLEMNLY SWEAR THAT THE INFORMATION YOU GIVE HEREIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? I do. Our full-time home is in Little Neck. IT LOOKS LIKE A THREE-CAR GARAGE. Equipment HOW BIG IS YOUR PIECE OF PROPERTY MISS? 4 . 7 acres AGRICULTURE IS 10 ACRES OR MORE. YOUR PROPERTY IS 4.2 ACRES GOING BY PROPERTY CARD. Our house is right in front of the property. CALL CHARLIE - ASK WHAT IS THE REQUIREMENT FOR AN AGRICULTURE DESIGNATION - MINIMUM ACRES? WE ARE GOING BY ASSESSED VALUATION, DON'T THINK OF YOUR TAXES. YOUR ASSESSED VALUATION AT THE PRESENT TIME IS $4, 200 AND YOU WANT IT REDUCED TO WHAT FIGURE? (Refilling out form correctly. ) 8 5. Dorothy M Scocozzo P.O. Box 394 Laurel , NY 11948 Re: 1750 Laurelwood Drive Laurel Complainant believes the assessment should be reduced to $6,800 from $7,000 . "The new addition is strictly a solar room and is not completed at this time. When it is completed I will file necessary papers to tax exemption" DO YOU SOLEMNLY SWEAR THAT THE INFORMATION YOU ,GIVE HEREIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? I do. YOU OWN THE PROPERTY WITH YOUR HUSBAND, JOHN? Yes . EVERYTHING IS ALL IN? The sides are in. No solar power. The windows are solar. The brick in the floor, which is very important, isn't in - otherwise it doesn't work. , YOU WANT IT REDUCED TO $6 ,800? Yes, that 's what we were before they added the $200 on. That would be the assessment if it was completed. WE HAVE TO TREAT THIS WITHOUT AN EXEMPTION BECAUSE YOU HAVEN'T FILED FOR AN EXEMPTION YET. I didn't file because it wasn't completed, otherwise I would have. THE ADDITION IS 170 SF. I thought when you complete a building, you had to call them. I don't believe anyone came to the property. YOU GOT A PERMIT FOR THIS, DIDN'T YOU? Yes WHEN YOU FILE FOR A PERMIT, WHAT U DALLY HAPPENS IS THE BUILDING DEPT WILL THEN NOTIFY THE ASSESSOR'S OFFICE OF THE FACT & THEY GO AROUND AND PUT A PARTIAL'ASSESSMENT ON IT IF IT'S NOT COMPLETED. WE MUST FIND OUT WHAT THE FINAL ASSESSMENT, OR WHAT IT WOULD BE IF IT'S COMPLETED OR A 9 PARTIAL IF IT'S NOT COMPLETED. YOU MUST FILE FOR EXEMPTION AND IF THEY DENY YOU, THEN COME BACK AND SEE US. The outside is done, but a solar room's source of heat is the brick and tile floor. THE TIME IT WILL BE CONSIDERED A SOLAR ROOM IS WHEN IT'S FULLY COMPLETED & WHETHER OR NOT YOU- FILE FOR EXEMPTION, IF THE ASSESSOR LOOKS AT IT AND CONSIDERS IT TO BE A SOLAR ROOM, OK. OTHERWISE, THE ASSESSMENT STANDS. THIS IS BEFORE THE FACT. AS OF TODAY THE $200 IS ASSESSED FOR WHAT YOU HAVE DONE. THAT IS THE COMPLETE ASSESSMENT. 70% COMPLETE. THE INTERIOR IS NOT ASSESSED. Why in that case - I have a road behind me that 's been off the tax roles since 1929. It 's a private road belonging to the original developer. That and the beach property have been off the tax roles since then and no one cares to even have it put on. 6 . LILCO Peter J. Okun - Representative Tax Department 175 E Old Country Road Hicksville , NY 11801 Re: Mill Lane (Rd. ) S/0 Goldsmith Inlet (Bay) LILCO Parcel #391 Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Full value of property: $449 ,000 . Based on the following, complainant believes this property should be assessed 9 . 58% of full value: The latest State equalization rate for the city, town or village in which the property is located is 9. 58% . Complainant believes the assessment should be reduced to $43,000 . Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $75,715 . Complainant believes the assessment should be reduced to full value of $43,000 @ 9 . 58% - $449, 000 @ 100%. Information to support the full value claimed: Purchase price of property: $748, 400 (original cost thru 1985) . Date of purchase: 1948-1985. Terms: Cash. All Applicants ' properties are subject to two mortgages with indebtedness as of April 30 , 1985 of $1 ,716 ,500 ,000 . Description of any buildings or improvements located on the property, including year of construction and present condition: Building and equipment for distribution of electricity 1948-1985 10 Buildings have been recently remodeled, constructed, or additional improvements made: discussed above. Property is income producing (e .g . leased or rented) , commercial or industrial property and the complainant is prepared to present detailed information about the property including rental income, operating expenses, sales volume and income statements . DO YOU SOLEMNLY SWEAR THAT THE INFORMATION YOU GIVE HEREIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? Yes, I do. IS THERE ANYTHING YOU WOULD LIKE SAY? (Re: 6, 7 & 8 ) No. 7 . LILCO Peter Okun - Representative Re: Within the Town of Southold on Private Property Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Full value of property: $897 ,200 . Based on the following, complainant believes this property should be assessed at 9. 58% of full value: The latest State equalization rate for the city, town or village in which the property is located is 9 .58%. Complainant believes the assessment should be reduced to $86 ,000. Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $199, 100. Complainant believes the assessment should be reduced to full value of $86 ,000 @ 9 . 58% —$897,200 @ 100%. Information to support the full value claimed: Purchase prise of property: $1,495 , 400. Date of purchase: 1900- 1984. Terms: Cash. All Applicants ' properties are subject to two mortgages with indebtedness as of April 30, 1985 of $2, 177, 770, 000. Description of any buildings or improvements located on the property, including year of construction and present condition: Poles, wires and equipment located on private property within town limits for the distribution of gas and electricity 1900-1985 . Buildings have been recently remodeled, constructed, or additional improvements made: discussed above. 11 Property is income producing (e .g . leased or rented) , commercial or industrial property and the complainant is prepared to present detailed information about the property including rental income, operating expenses, sales volume and income statements . 8 . LILCO Peter J. Okun - Representative Re: NIS Main Road W/O Chapel Lane LILCO Parcel #389 Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Full value of property: $1, 23`9,700. Based on the following, complainant believes this property should be assessed at 9 . 58% of full value: The latest State equalization rate for the city, town or village in which the property is located is 9 .58%. Complainant believes the assessment should be reduced to $118,800. Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $482,430 . Complainant believes the assessment should be reduced to full value of $118 ,800 @ 9 .58% - $1 ,237 ,700 @ 100%. Information to support the full value claimed: Purchase price of property: $2 ,060 ,400 . Date of purchaser 1948- 1985. Terms: Cash. All Applicants " properties are subject to two mortgages with indebtedness as of April 30, 1985 of $2, 177 ,770,000 . Description of any buildings or improvements located on the property, including year of construction and present condition: Equipment used for the distribution of electricity. 1948-1985 Buildings have been recently remodeled, constructed, or additional improvements made: discussed above. Property is income producing (e.g. leased or rented) , commercial or industrial property and the complainant is prepared to present detailed information about the property including rental income, operating expenses, sales volume and income statements. 12 9 . Anna Pacifico 90 Broadway Garden City Park Re: 1250 Blue Marlin Drive Southold Improved by a one-family frame dwelling Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Information to support complaint: Additional facts relied on. WE FIND THAT THE FORM IS NOT SUFFICIENTLY FILLED OUT FOR US TO ACT ON, NOR IS THE COMPLAINANT IN ATTENDANCE. HE DESIGNATES A REPRESENTATIVE TO MAKE THE COMPLAINT, MARIO MALERPA OF PAUL COMINETTI, ESQ. OFFICE, WHO IS ALSO NOT IN ATTENDANCE. 10 . 70 Marion Associates Staller Associates Bldg. #88 c/o Cronin, Cronin & Cronin, P.C. 1001 Franklin Avenue Garden City, NY 11530 Re: SCTM #1000-31-1-5. 1 Assessed value: $15 ,600 . Full market value of property: $51 ,827. Complainant believes the assessment should be reduced to 4, 680. Equalization rate: 9 .03%. The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll. The assess value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assess value of all real property on the assessment roll . "Subject property is being assessed at a higher proportion of market value than all other properties situated in the same assessing jurisdiction and also reflects a value in excess of the full market value of the subject property. " 59 ACRES. WE WANT TO MAKE COMPARISONS. THERE ARE NO HOUSES, JUST BARE LAND. WILL DECIDE ON DECISION DAY. 250 13 PER ACRE. BARN ON IT. SOLD 4/25/78 . TOOK BARN OFF. TOTAL OF $15,600 ON IT. MAIN ROAD, EAST MARION. (REVIEW PROPERTY RECORD CARD) . 250 IS STANDARD RATE. MUST CHECK. 11 . Frank M. & Ingeborg L. Flynn PO Box 144 Southold, NY 11971 Re: 835 Tarpon Drive Southold Frame residence Under construction Assessed value: Land - $2, 400 Total - $11 , 100 The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . The assess value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assess value of all real property on the assessment roll . Full value of property: $175 ,000 . Complainant believes the assessment should be reduced to $3, 850 . Purchase price of property: $47, 000 ( land only) . Date of purchase 11/19/81 . Construction of frame residence began 1982. Site work, exterior and interior construction incomplete. Cost: $115,000+/-. Incomplete. SEE ATTACHED SHEETS. WE HAVE EXAMINED APPLICATION AND RESERVE DECISION FOR A FUTURE DATE. 12 . Harry H. Kutner, Jr. Barbara M. Kutner 730 Haywaters Road Cutchogue, NY 11935 Re: SCTM #1000-111-3-1 Residence above Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . The assess value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assess value of all real property on the assessment roll . Full value of property: $180,000 . The 14 .e latest State equalization rate for the city, town or village in which the property is located: 9 .03% . The latest residential assessment ratio established for the city, town or village in which the residential property is located: 9.03%. Complainant believes the assessment should be reduced to $5 ,100 . (Currently $7 ,700 ) . Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $180 ,000 . Information to support complaint: Purchase price of property: $195, 000. Date of purchase: 12/31/84. Amount of mortgage: $142 ,500 - 1985. Rate of interest 13.5%. Builder- Purchaser sale. Property appraised 7/85 by owner for the purposes of contesting assessment at $160,000. "Market depressed due to tax reform legislation pending. " SEE ENCLOSED LETTER FROM BOARD OF ASSESSORS. THE SQUARE FOOTAGE AGREES WITH ASSESSMENT. $600 FOR LAND. $7700 TOTAL. FAIRLY ASSESSED. 13 . Mildred Boyce P.O. Box 535 Southold, N.Y. 11971 Re: Excessive Assessment of property (vacant land) located off Horton "s Lane,Southold, 5 .2 . acres , 54.-3- 5. The assessment is excessive for following reason: The assessed value exceeds the full market value of the property. Assessed value of property: $1300 I recommend a reduction on this property. " C.C. Watts "Parcel ID 473889 54. -3-3 , Account No. 123825 Location description: Off Horton 's Lane Tax Code : 110 I wish to contest an assessment on a five acre parcel I own off Horton "s Lane in Southold. It is presently assessed at $1 , 300 and is scheduled to be raised to $1 , 400 . he parcel is vastly over assessed at the present time. The current assessed value of $1 , 300 is 25% (not 9 . 03% as required by law) of the purchase price of $5200 . The purchase price itself was excessive since the property has no market value . It is totally unusable land (see photo #1 ) , and in no way has increased in value in the years I have owned it. 15 The land in question is in a abandoned gravel pit. It was used commercially as late as 1973 by Suffolk Cement. It is a a distressed parcel whose only access is over a 2500 ft. right of way from Old North Road (see photo #2 ) . I purchased the property in order to avoid the possibility of its being used again as a gravel pit and to prevent local people from continuing to remove sand and gravel. They would drive in with their trucks and dig out thousands of yards of sand and gravel . Since my purchase I have put a stop to this and the pit has begun to naturalize. The property is wrongly assessed at 25% of purchase price. The Board of Assessors has failed to apply the Town of Southold Equalization Rate of 9 .03% as mandated by law and therefore has acted unlawfully. Application of the equalization rate will result in an assessment of $500 . I respectfully request that the assessment on my five acres be reduced to $500. Thank you for your consideration of this matter. " Mildred Boyce sp. l . CHARLIE SAYS THAT WE SHOULD USE FOR A YARDSTICK $125 . PER ACRE. IT "S NOT USABLE LAND. IT SHOULD BE ASSESSED FOR ABOUT $600 . OR $750. NOT $1300 . SP. 2. HE WANTS $800 . OFF -A REDUCTION TO $500 . SP. 1 . IT WOULD BE $625 . ACCORDING TO CHARLIE @ $125 . PER ACRE SP2 . THIS IS NOT FILLABLE LAND BUT IT IS BUILDABLE LAND. SP3 . IT IS STREET-LEVEL. IT 'S NOT A HOLE, BUT HE SAID YOU HAVE TO GO A CONSIDERABLE DISTANCE TO GET INTO THE LAND.THERE IS NO OTHER MEANS OF ACCESS. 14 . Richard T. Girards Newbridge Plants, Inc. 6900 Wickham Ave. Mattituck, N.Y. 11952 Re: Complaint of Excessive Assessment on Parcel ID 473889 107 .-10-10 . Assessment is considered excessive for following reason: The assessed value exceeds the full (market value ) of the property. Assessed value of property: $3450 . Information to support complaint: E. Buildings have been recently remodeled, constructed or additional improvements made: Cost: $78764. 12. 12/15/84-5/15/85. "Re: Greenhouse assessment at 6900 Wickham Ave. It has come to my attention that the 1985 assessment for parcel #107. -10-10 has been increased by $21400 due to the 16 construction of a 21400 square foot greenhouse on the premises. Using the town of Southold equalization rate of 9 . 03 this equals a fair market value of $236987. 81 or $11 . 07 per sq. ft. This is far in excess of the total cost of this building as outlined below: Basic greenhouse $38365 .00 Heating system 13165. 00 Glass 12719 .54 Roof vents 3131 . 00 Labor to erect (Gerard Moes ) 6660.00 Plastic for sides 584 . 12 Electric 910 .00 Foundation 1829 .46 Excavation 1400. 00 Misc. exp. 6000 . 00 TOTAL 84 ,764 .12 The shading/heat retention system listed on the Endurer invoice is not normally considered part of the greenhouse structure. As you can see our cost of construction totals $85000. 00 or $3 . 97 per sq. ft. Therefore, it is requested that the assessed valuation be corrected to $7675. 50 (85000. 00 X . 0903 = 7675. 50 ) . Thank you for your consideration. " Richard T. Girards Invoices enclosed. I am the tenant of Long Island Nurseries. It 's a company. YOU FEEL THE ASSESSED VALUE EXCEEDS WHAT IT SHOULD BE. WHAT DO YOU THINK IT SHOULD BE REDUCED TO? I have it outlined in my cover letter w/ supporting documents . Sp. 2. THAT 'S NORTH OF SOUNDVIEW AVENUE, ISN 'T IT? Yes.The dual-highway. The north side of Route 48. sp. l . IT'S 107 X 200 ? 21 ,400 square ft. Correct Sp. l . HOW LONG HAS THIS NEW BUILDING BEEN THERE? We started construction about Dec. 15. It 's just about completed. It 's been in operation since Feb. 15. ANY QUESTIONS? NO. 17 15 . Daniel C. Mooney and Maureen M. Mooney c/o Suozzi, English & Klein, P.C. 1505 Kellum Place Mineola, N.Y. 11501 Re: Property at Rabbit Lane, East Marion. Dist. 1000 , Sec. 31 , Blk. 18, Lot 10 . Unequal Assessment: The assessed valuation is made at a higher percentage of value than the assessed valuation of other real property on the assessment role. The latest State equalization rate for the city, town or village in which the property is located: 9, 03. Complainant believes the assessment should be reduced to $800. Excessive Assessment: The assessed valuation exceeds the full value of the property. Assessed valuation of property: $2, 400. Complainant believes the assessment should be reduced to full value of $800. C. Unlawful assessment: The assessment is unlawful for the following reason: Violative of Real Property Tax Law requirements for assessment procedures. "Suozi, English & Klein, P.C. Counselors at Law Mineola, N.Y. Enclosed are the original and one copy of Form EA-524 which has been executed by the owner of the referenced property. We would request that you return a receipted copy in the self-addressed, stamped envelope. " Richard G. Fromewick DANIEL C. MOONEY AND MAUREEN M. MOONEY ARE BEING REPRESENTED BY SUOZI, ENGLISH & KLEIN. LOCATION OF PROPERTY IS RABBIT LANE, EAST MARION. THEY BELIEVE THE ASSESSMENT SHOULD BE REDUCED TO $800 . WHAT IS THE ASSESSMENT TO START WITH, BILL? (BILL) $900. FOR LAND; $1500 . PARTIAL. TOTAL OF $2400. SP. 3 . THIS IS WATER-FRONT ON THE BAY SIDE. THE HOUSE IS ON STILTS BECAUSE IT'S A LOW LYING AREA SUBJECT TO FLOODING. THE STILTS MUST BE AT LEAST 6 ' HIGH. DID YOU SEE THE BUILDING, ERNIE? ERNIE: YES. SP. 1 WOULD YOU BUY THE LAND FOR $37, 000? ERNIE: YES, I WOULD. ( I HAVE A LISTING ON ONE ACROSS THE STREET FOR $175,000 . THEY HAVE A PIPED WATER SYSTEM, THEY DONT HAVE TO DRILL FOR WATER. 18 ESTIMATED COST $25, 000. IT DOESN 'T SHOW ON THE CARD HOW MUCH THEY CHARGED PER SQUARE FOOT. SP. 1 IT ISN 'T COMPLETED YET. THERE-S A TOTAL OF $2400. FOR LAND. SP 3 . IT'S BULKHEADED TOO. SP1 . THE LAND SOUND CHEAP IF IT 'S BULKHEADED. SP 3. 50 FEET IS BULKHEADED. SP. 1 THAT 'S BETTER. ABOUT $800 . ? SP.3. IT LOOKS THAT WAY. 16 . Paul M & Ano Friedberg 36 West 62nd St. New York, N.Y. 10023 Representative of owner: Cruser, Hills, Hills & Besunder 206 Roanoke Ave. Riverhead, N.Y. 11901 Re: Property on Ludlam Place, Greenport, 473801 5-1-17. 1 Grounds for complaint: Unequal assessment: The assessment is unequal because the assessed value is at a higher percentage of value that the assessed value of other real property on the assessment role. Full value of property: $50,000. Based on one or more of the following, complainant believes this property should be assessed at 9 .03% of full value: The latest State equalization rate for the city, town or village in which the property is located: 9 .03%. Complainant believes the assessment should be reduced to $4,515. B. Excessive Assessment. The assessment is excessive for the following reason: The assessed value exceeds the full (market) value of the property. Assessed value of property: $11 ,300. 00. Complainant believes the assessment should be reduced to full value of $4 ,515 .00 . C. Unlawful Assessment: " Assessed at more than full market value ." PART THREE: "Any information requested will be supplied at any hearing requested by the Board of Review. " " Ref: Tax-Code 148 Parcel ID 473801 3 .-5-28 .1 Account No. 587000; Location: Ludlam Place and Parcel ID 473801 5 .-1-17 .1 Account No. 587002 ; Location: Ludlam Place This is to authorize the firm Cruser Hills , Hills & Bassender to act on my behalf contesting the 1985 assessed evaluation. " M. Paul Friedberg 19 4 HE WANTS THIS RE-VALUED AT $4, 515 . 00 . AND THE PRESENT ASSESSMENT IS $11 ,300 . HE 'S LOOKING FOR A LITTLE BETTER THAN HALF AND HIS REASONS ARE : 1 . IT EXCEEDS THE FULL MARKET VALUE OF THE PROPERTY. SP. 2 . THERE ARE TWO SEPARATE PARCELS HERE: BOTH ARE COMMERCIAL PROPERTIES LOCATED ON LUDLAM PLACE, GREENPORT.WE ARE WORKING ON 473801 5-1-17 .1 NOW. THE FORMER OWNER IS THE STERLING BAY REDEVELOPMENT CO HUBBARD IS ON ONE SIDE,AND CHARMIN'S ON THE OTHER SP.3 THIS LEADS RIGHT INTO THAT CONDOMINIUM DEVELOPMENT NEAR STERLING HARBOR. WELL MAKE THE FINAL DECISION ON DECISION DAY. 17 . Paul M & Ano Friedberg 36 West 62nd St. New York, N.Y. 10023 Representative. of owner: Cruser, Hills, Hills & Besunder 206 Roanoke Ave. Riverhead, N.Y. 11901 Re: Property on Ludlam Place, Greenport, 473801 3. -5-28. 1 Grounds for complaint: Unequal assessment: The assessment is unequal because the assessed value is at a higher percentage of value that the assessed value of other real property on the assessment role. Full value of property: $50,000. Based on one or more of the following, complainant believes this property should be assessed at 9 .03% of full value: The latest. State equalization rate for the city, town or village in which the property is located: 9 .03%. Complainant believes the assessment should be reduced to $4,515 . B. Excessive Assessment. The assessment is excessive for the following reason: The assessed value exceeds the full (market) value of the property. Assessed value of property: $15,100. Complainant believes the assessment should be reduced to full value of $4 ,515 .00 . C. Unlawful Assessment : " Assessed at more than full market value. "Any information requested will be supplied at any hearing requested by the Board of Review. THE NUMBER ON THE SECOND PARCEL: 473801 3 .-5-28. 1 . PAUL M FRIEDBERG AND OTHERS. SAME CLAIM. WANTS TO REDUCE TO $4515 . ASSESSED AT $15, 100. 20 18. Dorothy Snyder c/o Cronin, Cronin & Cronin, P.C. 1001 Franklin Avenue Garden City, N.Y. 11530 Re: 468041 44-3-4 .2 Grounds for Complaint: Unequal Assessment because the assessed value is at a higher percentage of value than the assessed value of other real property on the assessment role, and 2 . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assessed value of all real property on the assessment roll . Full value of property: See Section 6 (A) . Complainant believes this property should be assessed 9 .03% of full value due to the following: The latest State equalization rate for city, town, or village in which property is located is 9 .03%. Statements of the assessor or other local official that property has ben placed on the roll . Complainant believes the assessment should be reduced to $240 . (See section 6 (B) . ) Excessive Assessment: The assessed value exceeds the full market value of property. Assessed value of property (See Section 6 ) . Complainant believes the assessment should be reduced to: (See 6(A) . ) C. Unlawful Assessment: " Subject property is being assessed at a higher proportion of market value than all other properties situated in the same assessing jurisdiction and also reflects a value in excess of the full market value of the subject property. " D. Misclassification: The property is misclassified for the following reason: The class designation is incorrect. Part Three: "The above information is unavailable at this time. It will be supplied if requested and when it becomes available ." "To: Cronin, Cronin & Cronin 1001 Franklin Avenue Suite 302 Garden City, N.Y. 11530 Re: Town: Southold Property: Section 44, Block 3 , Lot 4 .2 You are hereby authorized to file complaints and petitions for the reduction of real estate taxes for the above-noted property, and to sign the complaints and petitions " as agent. " June 27, 1985 . Dorothy Snyder THE PROPERTY IS LOCATED ON THE MIDDLE ROAD. NO ADDRESS. IT 'S 2 .53 ACRES. IT'S ON THE DIVIDING LINE BETWEEN SOUTHOLD & GREENPORT. THE FULL MARKET VALUE SHE CLAIMS IS $2657 . THE ASSESSMENT SHOULD BE REDUCED TO $240. THE ASSESSED VALUE APPEARING ON THE ASSESSMENT ROLE IS $800 . 21 19. Charles and Regina Mazzarese 11-Rosemary Lane Centereach, N.Y. 11720 Re: Property located at 965 Saltaire Way,Mattituck, N.Y. ID # 473889, 100-1-22 . Unequal Assessment: The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assessed value of all real property on the assessment roll . Full value of property: $8000 . Complainant believes this property should be assessed at the latest equalization rate for the city, town or village in which the property is located: 9 .03%. Complainant believes the assessment should have been reduced to $6 ,400 . "There are some homes in the immediate area much larger than ours in square feet of living area having a lessor assessment and paying less RIE taxes (see attached listing of some ) . " Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $8, 000. Complainant believes the assessment should be reduced to full value of $6,400. Part Three: E. Buildings have been recently constructed: Cost: $70,000 .approx. Date commenced: 8/84 Date completed:98% completed. "Complaint on Real Property Assessment for 1985 : Re: Parcell/0 473889-100-1-22 Acct. # 825481 .Location. Saltair Way, Mattituck New York. Tax Code 1330. A/V $8 ,000 . ( land im) . Last year land value was $900. Assess valuation increased $7,100. over last year 's figure. Attached is a list of homes in my area having more square ft. of living space than ours and/or sold for more than my entire construction cost; but have less of an assess valuation than my assessment of $8,000. Tax map # Name A/V Taxes Remarks 100-1-23 Vanderbeck $6, 600 . $2 ,149 . much bigger home 100-1-31 Diggons * 7,900 . 2,572 . much bigger home 100-1-39 Sanok 6, 200. 2 ,018. 100-1-2 Swaka * 7 ,800 . 2, 385 . sold for $135 M 100-1-17 Visser 5. 900. 1 , 921 . Big colonial 100-1-37 English 5 ,000 . 1 ,338 . Not much smaller 100-1-1 De Maula 6, 100. 1 ,986 . A large home * This home has an in-ground pool . **This home sold for $135 M vs $2018 in RIE taxes. Basically most of the above homes are much larger than ours as to square feet of living area. I do believe that our assessment should be $6,400 . and not $8, 000 . as indicated above. We are not yet senior citizens, but are up in age with no children of school age, or attending school . I 22 sincerely hope you will favorably review our appeal and advise the disposition of same. Anything you can do will be greatly appreciated. Please be advised that I do not want to hurt anyone else with this appeal , but I do believe that we are somewhat over assessed with this $8, 000 . value . Hoping to hear from you soon. " Charles Mazzarese Regina Mazzarese P.S. I am sure that there are many other homes in the immediate area with a lesser assess valuation than ours but I did not have the time to trace them out. Please note that my home although almost complete is still in construction stage. I do not have a c/o or fire underwriters certificate as of this writing. House is 98% completed. Approx. cost to date $70M. . .Again we are willing to pay our share but any reduction in the assess valuation will be greatly appreciated. " THE FULL VALUE OF THE PROPERTY IS $8 . 000 . AND ACCORDING TO THE EQUALIZATION RATE, THEY BELIEVE THE ASSESSMENT SHOULD BE REDUCED TO $6400 . SP2 . THE BUILDING COST WAS $70, 000 . , SAM. SP1 . THEY SAID THE ASSESSED VALUATION INCREASED $7, 100. OVER LAST YEARS FIGURE, OF COURSE THEY PROBABLY BUILT SINCE LAST YEAR. SP3 . THAT'S A NEW CONSTRUCTION; YOU CAN SEE ITS NOT LANDSCAPED AT ALL. THEY'RE CHARGING 325 PER SQ FT. 20 . Lois T. Herr 20 Meadowood Lane Carbondale, Ill .62901 Re: Property located on Wickham Ave. ,Mattituck, 1000-107-4- 5. Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Part Three: G. Additional facts relied on. See attachment. "A. Basis of Complaint 1 . Land assessment: no complaint 2. Improvement: assessment value of summer cabin too high The cabin on the subject property contains 840 sq.ft. assessed at $2 .50 per sq. ft.=$2100. It is my contention that the $2 .50 per sq. ft. rate is too high relative to comparable properties on Long 's Creek. The following evidence is offered to support this contention 23 Description of subject: Cabin contains one large room- plywood floors, unfinished interior (rafters and studding in full view) . Partitioned (no ceiling)one -half bathroom. .shower is outside cabin. All wiring in full view. No permanent heating plant. Cabin on cinder block piers, wide spacing of studs approximately 5 ' apart illustrating low cost construction throughout building. Description of comparables . #1 Name: Vivian Spagnesi Map number: 100-009-006 Red and white cottage 864 sq. ft.@3 . 00 per sq. ft. year round cottage contains oil heat, flooring, one complete bath, interior finished. #2 . Name Alice Kassel Map : 100-107-9-5 Black and white cottage 1452 square ft. @3 . 00 per sq. ft.year round cottage,fire place, 1 1/4 baths , pine floors, heat, finished walls (wall board)`, part basement. #3 . Name:- J. Vastola Map: (failed to record) Year round house 520 sq ft. @ 3. 50 per sq. ft. full basement, complete bath, pine floors, oil heat, exterior gray tar paper. Summary: It is contended that the subject property is essentially a basic frame shell cabin with no interior finishing—assessed at $2 .50 per square ft. All comparables are complete cottages interior finished, complete baths and plumbing, complete heating unit, finished walls, rooms, floors, and some with basements. These are valued $3.50 per square ft. It is our contention that finished cottages are valued at $3 .00 to $3. 50 per square ft. The unfinished cabin should be only about 40% as much or $1 .20 to $.1 .40 per square ft. The 40% is the estimated portion of the total cost of a 3-4 room finished cottage which is framing, exterior finish and roof. Lois T. Herr LOIS T. HERR, AND THE PROPERTY IS ON WICKHAM AVE. MATTITUCK 21 . Frances B. Rauch Fishers Island, N.Y. 06390 Representative of owner: Stephen Lupow, Esq. Lupow, Grrafstein & Frankfort, Esqs. 2061 Deer Park Avenue Deer Park, N.Y. 11729 Re: Property: North Wilmerrding; East/Hay Harbor, S/Doherty, N/Evans. 1000 0009-009-022 . Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment 24 role. Complainant believes the assessment should be reduced to $3,250. total tax due. Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $32,200 . Complainant believes the assessment should be reduced to full value of $20 , 930 . Unlawful Assessment : "6 . Failure of town of Southold to comply with Hellerstein v. Islip 37 NY 21 and failure to provide all property owners a 35% depreciation allowance, which allowance is permitted owners who allow property to go into disrepair. " Part Three: information to support complaint. G. Additional facts relied on. "See petition filed for 1983-84,etc. " THE COMPLAINANT IS FRANCES B. RAUCH 22. Judith & Joseph T. Nockelin 139 Sterling Avenue Greenport, N.Y. 11944 Re:Property located at above address, . 001 3-9-10 . Complaint of Excessive Assessment: The taxable assessed value is excessive because of the denial of all or a portion of a partial exemption. "Should have same depreciation exemption as similar houses on the block . Lenard Cook has 15% more than ours as as example. " LENARD COOK HAS 15% MORE DEPRECIATION. .THE HOUSE RUNS JUST OFF MAIN STREET. DAVID KNOWS THIS HOUSE. David Kirby Corwin 639 Main St. Greenport, N.Y. 11944 Re: Property at 639 Main St. , 1001 002 06 052 .1 . Complaint of Unequal Assessment: The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (market) value than the assessed value of all real property on the assessment roll . Full value of property: $185,000 . (d) Other(explain on attached sheet. Complainant believes the assessment should be reduced to $5, 100 . Part Three: Information to support complaint: C. Property has been recently appraised: When: April 1985 by Reg Hudson. Purpose of appraisal : Support Complaint. Appraised value : $185, 000. "Information to support complaint: My complaint is with the assessment on improvements. I have ' considered the assessments to improvements only. The improvements to these properties are comparable to the improvements on my property. 25 Golian 002 06 050 Main St . Land: 800 Total : 5,600. Improvements: 4,800. Coyle 002 06 047 Main St. ( 4 family house) Land:600. Total: 4 , 300 . Improvements : 3 , 700 . Watson 002 06 029 Broad St. (4 family house) Land: 700 Total : 5 ,500. Improvements: 4,800. Mc Mann 002 05 042 Broad St. ( 2 family house) Land: 700 Total : 4 ,900. Improvements :4, 200. Rhinow, 002 01 024, Main St. , Land: 1 , 000, Total :5 ,100, Improv. 4, 100; Grossman, Main St. 003 04 009, Land: 1, 100 , Total : 4,100, Improv. 3,000 . ; Hergrueter 004 03 25, Main St. , Land: 700, Tota1 :5 .200 . Improv. 4,500 . Average assessment to improvements for these seven properties $4, 157 . Present assessment to 639 Main St. : Land: 900, Improv. :5. 900. Total : 6, 800. Proposed assessment to 639 Main St. Land: 900 , Improv. : 4 , 200 , Total : 5, 100 . " Attached deposition of Reginald B. Hudson- appraisal ; notarized by Susan Roache. ". .in my opinion a fair market value as of (April 25, 1985) would be $185,000. THIS HEARING WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? Yes. MR. CORWIN CHECKS OFF AN UNEQUAL ASSESSMENT; FULL VALUE OF THE PROPERTY IS $185, 000-. HE BELIEVES THE ASSESS14ENT SHOULD BE REDUCED TO $5, 100 . THE ACTUAL ASSESSED VALUE ON THE CARD IS $6,800 . HE IS ASKING FOR A REDUCTION OF $1700. HAVE YOU ANY PREFERENCE ( AS TO WHICH COMPARABLE TO USE) OUT OF THIS LIST YOU'VE GIVEN? Watson is a very good one ; Grossman; and Golian. My house is a big one, I can't get around that but that 's the way they built houses in Greenport hundred or seventy-five years ago. The assessments on my house for improvements, I feel is too high, especially with relationship to these other houses. They are just as big as my house, and one thing I want to point out about these other houses, they 're multi-family houses. There 's no reflection on the assessment of these houses that they're multi-family houses. Mine is just a single dwelling. 26 THEY'RE INCOME PRODUCING Exactly. I feel these houses are comparable to mine, and when I got the appraisal from the realtor, he picked out a couple of houses as comparables. One of them I picked out is Hergrueter 's house which is as big as mine and their assessments of improvements is $2 ,000. less, I think. 2nd Sp. WHAT APPRAISALS DID YOU GET FROM HUDSON ON ASSESSED VALUE OR THE ACTUAL VALUE? The actual value SP 2 IS HUDSON A REGISTERED ASSESSOR? SP 1 . HUDSON IS A KNOWLEDGEABLE REALTOR 2ND SP. IS HE A CERTIFIED ASSESSOR? ERNIE: I DON 'T THINK HE 'S A CERTIFIED APPRAISER BUT HE DOES MAKE APPRAISALS AS A REAL ESTATE BROKER. I would like to point out that Grossman has a swimming pool LET 'S LOOK AT YOUR BOTTOM FIGURES: YOU 'VE GOT 50% DEPRECIATION ON THE HOUSE; YOU HAVE 35% DEPRECIATION HERE. YOUR NET IS 58. .NET HERE IS 32.36. SP. WHAT DETERMINES THE PERCENTAGE OF DEPRECIATION OF A HOUSE? Age, condition PREVIOUS ASSESSORS ESTABLISHED IN 1980 WHEN THEY RE-ASSESSED OUT OF GRERNPORT: A LARGE DEPRECIATION OF MANY OLD HOMES THAT NEVER EXISTED BEFORE. WHEN PEOPLE FIXED THEM UP, THE DEPRECIATION WAS REDUCED. THIS IS AN ARBITRARY FIGURE THEN. . .ANY QUESTIONS? MR. CORWINO WE WILL MEET AGAIN IN TWO WEEKS TIME AND MAKE OUR DECISION THEN. 24 . Harvey Bagshaw New Suffolk Ave. Mattituck, N.Y. 11952 Re: Property on New Suffolk Ave. , Mattituck, 115-9-5.2 . Complaint of Unequal Assessment because the assessed value is at a higher percentage of value than the assessed value of other real property on the assessment role. Full value of property: $212,000 . Complainant believes the assessment should be reduced to $7,000 . "See attached sheets" . 27 M See appraisal of property: Robert A. Celic, certified appraiser, Senior #3156 . "It should be noted that if the Bagshaw residence were listed for open market resale as of this date, it would have an approximate value range of between $210,000. to $225 , 000 . " Robert A. Celic DO YOU SWEAR THAT THE INFORMATION GIVEN HERE WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? I do. SP. 2 WHERE IS THIS HOUSE? Right outside of Mattituck Airport. Across the street from me- on Maratooka Lake where the houses are more valuable,the taxes are considerably less. Under the "unequal assessment" part of the instruction sheet here, I felt I had a case. They raised the assessment here because we did put in a swimming pool . It 's now approximately $4200. for taxes. WHAT IS YOUR PRESENT ASSESSMENT? $12 ,700 . PLEASE WRITE IN FIGURE OF WHAT YOU WANT TO REDUCE IT TO. .$12 ,000. OR WHATEVER YOU WANT. The Flannell house (Dwelling #1 ) on Comparable Sheet: owner was offered $325, 000. for it, and his taxes are $3100 . per year. YOU HAVE 2 .13 ACRES, AND MR. FLANNELL HAS 1 .40 . HIS LAND VALUE IS APPRAISED AT $1500 . 2nd sp. IS THAT CONSIDERED WATERFRONT, EVEN THOUGH HE 'S ON A LAKE? Sure. YOU ARE $2700. I 'm not on the water. Two of the property lines are along the airport. THE ASSESSMENT WAS RAISED $400 . FOR THE SWIMMING POOL. That 's standard for everybody. So that 's not a problem. Celic 's house is about the same size as mine but it 's worth a lot more money-he 's right on the water. 28 ERNIE: IS THIS "UNEQUAL ASSESSMENT"? BASICALLY AS I READ THIS HERE, IT"S ON A UNIFORM PERCENTAGE OF VALUE FROM HOUSE TO HOUSE TO HOUSE. ASSESSMENT BASED ON SO MUCH PER ACRE OF LAND,WATERFRONT IS MORE MONEY, SQUARE FT. OF HOUSE, INCREASES FOR POOLS, FIREPLACES,ETC. It "s listed that the house has a full basement, and it does not have a full basement. THAT 'S AN INTERESTING POINT. Originally, the house had a full basement, but in 1949, the house was cut in half by Mr. Wickham. The house is , just like it was in 1949 except for the addition of a garage which the previous owner had put on. 25 . George L. Schmelzer & Ano River Rd. Calverton, N.Y. 11923 Re: Property located under water (oysterland) , 133-1- 5 . Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Full value of property: Actual full true value no more than $50. an acre or $2800. but probably less. Complainant believes this property should be assessed at 9 . 03% of full value . The latest State equalization rate for the city, town or village in which the property is located: 9 .03%. Complainant believes the assessment should be reduced to $250 . "True value supposedly equals assessed value divided by equalization rate. $700 .-. . 0903=$7750 $50/acre or $2800 x .0903=$252 .84 rounded to $250 ." The assessment is excessive because the assessed value exceeds the full market value of the property: $700 . Complainant believes the assessment should be reduced to $250 . Part Three:information to support complaint. Purchase price of property: Tax sale purchase from sale in 1960 's . Date of purchase: maybe 1963. Terms: Cash/ Relationship between seller and purchaser: "County Treasurer no kin. No tax paid services are asked for the land nor can any be given (unless the school taxes go to any school of fish that may be there at times?) Could or would the Town Police protect the bottom from shellfish poachers if a good set happened to be there which I 've never yet seen? An alternative being considered is to let the oysterland go for taxes and thereafter the Town will get nothing. " B. Property has been recently offered for sale: When and for how long: several years. How offered: word or mouth and the Long Island Farm Bureau. Ask. price : 50/acre or any offer listened to. Also offered for rent or lease. 29 DO YOU SOLEMNLY SWEAR THAT THE INFORMATION GIVEN HEREIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? I do. THE PROPERTY IS OYSTERLAND, UNDERWATER; ACTUAL VALUE _ $50. PER ACRE OR $2800 . FOR ALL; BELIEVES THE ASSESSMENT SHOULD BE REDUCED TO $250. THE ASSESSMENT AT THE PRESENT TIME IS $700. THE ASSESSORS HAVE IT ON THE COUNTY MAP: PLOT 269. DO YOU ACTUALLY FARM THIS? No. Sp. 2 HOW MANY ACRES DO YOU OWN? 56 acres according to the tax bill and the county map. They could be off. Is it legal if I get caught clamming there? I DON'T KNOW. YOU HAVE TO GET A LICENSE. Nobody's bought it yet. Taxes over $200 . just isn 't worth it. WERE OYSTERS EVER FOUND THERE? Yes, but years back. GREENPORT OYSTER CO. WAS THE FORMER OWNER. SP 2 . IS THIS CONSIDERED THE VILLAGE OF SOUTHOLD? Yes . it 's Southold School District. It 's something that requires no services, it 's just there. 26 . Peconic Homes Corp. Box 1442 Mattituck, N.Y. Representative: David S, Horton Box 882 Mattituck, N.Y. Re: Farm property located at corner of Sound Ave & Kirkup Lane, Mattituck. Assessed value appearing on Assessment Roll : Land: $15 ,700 . Total : $56, 500. "32, 900. - Greenhouse; 7, 900. House. Concerned about Greenhouse only. " See enclosed letter from Ralph N. Freeman, Cooperative Extension Agent, Floriculture Specialist. ". .On a green house range of 10 ,000 . sq. ft. or more, the superstructure 30 (framework) and glass, which included erection costs , generally falls into the $3 .25-$4 .00 per square ft. range. " See enclosed cost sheets. "Total square ft: 34,335. Cost per sq.ft. $6 .29. " "Total cost, greenhouse: $241 ,315 .00. WE CAN TAKE NO ACTION BECAUSE THE APPLICATIONIS NOT PROPERLY FILLED OUT. WE DONT KNOW WHAT THE MAN IS ASKING FOR AND IT'S NOT EVEN SIGNED. 27 . John F. de Reeder 240 Wampum Way Southold, N.Y. 11971 Re: Property located on Soundview Ave. Peconic(farm, former agricultural labor camp) : 1000 068 04 005. Complaint of Unequal Assessment because the assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Full value of property: $45,000 . Based on one of the following, complainant believes this property should be assessed ate 5 . 33% of full value : The latest State equalization rate for the city, town or village in which the property is located is 9 .03 . Complainant believes the assessment should be reduced to $2400. Part Three: information to support complaint. Purchase price of property: $45, 000. Date of purchase: 4/15/85 . Terms :Cash. D. Description: "Dilapidated former migrant labor camp. " "Regarding the tax grievance concerning property located at Soundview Ave. Peconic, . .otherwise know as SC Tax Map Ref.. Dist. 1000 068 05 005 : I believe the present assessed valuation of the property to be too high. The property is approximately 3 acres total area, improved with a seasonal building formerly housing agricultural workers. The property is presently valued at $45. 000 that price having been paid to the former owner in April , 1985 . The present assessment indicates a total valuation of $5200 ; $1400 for the land, and $3800 apportioned for the building. Agway, Incorporated, the former owner, sold the property as surplus to their needs , as they have not used it since 1983 . Since the time it stopped serving as a labor camp, the structure has been severely vandalized. Almost everything of value-- kitchen equipment, bath fixtures, electrical components , even some windows--has been removed from the building. The interior has been gutted. The taxes on this property reflect a seasonal building of some utility. The building, as it now stands, is nearly valueless. The price paid for the property reflects a wooded building lot with some wetlands, less the cost of removing the present structure. In the meantime, the assessment reflects a value of 31 properties several times the actual worth of this property. in light of the data presented on the following page, I believe that the present assessment should be reduced to $12400 for the land and a total valuation of $2400. ° YOU BELIEVE THE ASSESSMENT SHOULD BE REDUCED TO $2400 . THE ASSESSMENT NOW IS LAND: 1400; TOTAL:5200. ALMOST 3 ACRES OF LAND IS IT IN THE PROCESS NOW OF BEING BUILT ON? DOES IT HAVE A PRE-EXISTING BUILDING ON IT? No. It 's in the process of quick decay. There 's a pre- existing, dilapidating shack. It was formerly a migrant workers labor _camp which hasn 't been worked since 1983. IT'S 113 X 24. IT COMES TO $1 .25 PER SQUARE FOOT. . . WHAT I 'M LOOKING FOR IS A PIECE OF PROPERTY IN THE AREA, SIMILAR TO YOURS THAT PAYS LESS TAXES. Finding a property similar to mine is difficult. One recently transferred in March is a party .named Frankin on the Main Rd. ,just East of Southold. It `s a small piece of property. They potatoe on it. There 's a piece of property near that which sold for almost $182,000 . two years ago, and is assessed for 1700. Tax # 5633.2. YOU SAID "YOU BELIEVE THIS PROPERTY SHOULD BE ASSESSED AT 5 .3%"; Frankly, I didn 't know that was in there. I think my building is worth about the same as Franken 's building, about $1 ,000 . , and my land, if anything, about$300 or $400. Total $1400.plus $1 ,000. for the building. All the bathroom fixtures in the house have been broken and windows stolen. VOLUME OF TAPE TOO LOW 27 . Creative Ventures P.O. Box 786 Mattituck, N.Y. 11952 Representative: John F. Reeder 240 Wampum Way Southold, N.Y. 11971 Re: 8. 351 acres on NY Route 25 , Cutchogue; 1000 97-2-13. Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment role. Full value of property: $68,000. Based on one of the following, complainant believes this property should be assessed at.02 .5% of full value: The latest State equalization rate for the city, town, or village in which the property is located: 9. 03% and (d) Other (explain on attached sheet) . Complainant believes 32 the assessment should be reduced to $1 , 700. Part Three: Information to support complaint. A. Purchase price of property: $44,000 . Date of purchase 11/84. Terms: Other "purchase money mortgage from seller. " Amount of mortgage, if any $29,600; Year mortgaged 1984. Rate of interest: 12% and G. Additional facts relied on. See attached. "Regarding the tax grievance of the owners of property located at Main Rd. Cutchogue, Town of Southold, N.Y. otherwise known as Suffolk County Tax Map Ref. Dist. 100 097 02 013: The owners of this property believe the present assessed valuation of the property to be toohigh. The property is 8 .351 acres, with 5.66 acres of vacant upland. The remainder ( 2.86 acres) is unusable wetlands . The property is presently valued at approximately $68,000, though the owners paid only $44,000 . for the property in November 1984 . In light of the data presented on the following page, the owners believe that the present assessment should be reduced to $1700. See attached list of comparables. VOLUME TOO LOW ON TAPE 29 . Rudolph de Winter 7 Summit Road Port Washington, L. I. New York, 11050 Re: Property on Long Creek, Mattituck, 5.3795 acres. Complaint of Unequal Assessment. The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment role. Full value of property: $115 . 000. Complainant believes this property should be assessed at The latest State equalization rate for the city, town or village in which the property is located: 9 .03 . Complainant believes the assessment should be reduced to $1,600. Excessive Assessment: The assessment is excessive for the following: The assessed value exceeds the full (market) value of the property. Assessed value of property: $3,400 . Complainant believes the assessment should be reduced to full value of $1, 600 . Part Three: Information to support complaint. A. Purchase price of property: $115,000 . Date of purchase: March 8, 1985. Terms Cash. and G. Additional facts relied on: "Unofficial apportionment as of February 7, 1985. Total Assessment 1 ,600 .-see attached. " Letter attached to: Rudolph Bruer, Attorney at Law, Main Rd. , Southold, N.Y. Signed Frederick E. Gordon, Assessor, Board of Assessors . "The unofficial apportionment that you requested on property assessed to Lynn San Andres, Mattituck, N.Y. , County Tax Map #1000- 107-2-2. 1 reads as 33 follows: Original Parcel : Apportioned bill 1 . 4.85 Lynn San Andres, 113. 91 AC. ,120 CLS . , $4,900. 00 land and $9 ,200 .00 total assessment. 1984-85 taxes are $2, 995 . 11 Parcel 1 , Lot 1 : 4.43 AC. , 210 CLS. , $2, 100. 00 land and $6,400.00 total assessment. 1984-85 taxes are $2,083 . 56 Parcel 3, Lot 3 : 5/39 AC. , 311 CLS. ' $1 ,600. 00 land and $1,600 .00 total assessment. 1984-85 taxes are $520. 89 . Parcel 4, Lot 4: 4 . 09 AC. ,311 CLS. , $1, 200 .00 land and $1, 200 .00_ total assessment. 1984-85 taxes are $390.66: " Frederick E. Gordon, Assessor DO YOU SOLEMNLY SWEAR THAT YOUR STATEMENTS HEREIN WILL BE GIVEN ACCURATELY AND TRUTHFULLY TO THE BEST OF YOUR ABILITY? I do. VACANT LAND, 5. 3795 ACRES. YOU ARE ASKING THAT THE ASSESSMENT BE REDUCED TO $1 ,600 , AND THAT THE ASSESSED VALUE OF THE PROPERTY IF $3,400, IS THAT CORRECT? Yes sir. YOU ARE LOOKING FOR A $1 ,800 REDUCTION. Parcel 3 is the one that I purchased. THERE WAS NO ACTUAL ASSESSMENT IN 1984 . Actually, there was because it was part of another piece. Parcel divided into four pieces. The only lot with improvement is the one with the existing house. YOU HAVE FRONTAGE ON GRAND AVENUE? No, I do not. There is a private driveway going to the property. There is no frontage. YOU HAVE CREEK FRONTAGE. Yes. THIS WAS A MINOR SUB IF I 'M CORRECT - JUST OFF OF GRAND AVENUE. Yes. ONCE IT BECOMES A MINOR SUB, IN OTHER WORDS, ONCE INTO BUILDING LOTS, WE TOOK ONE ACRE, $1200 FOR BUILDING LOT AND THE REMAINING ACREAGE @ $500 PER ACRE AND THIS IS COMPARABLE TO THE OTHER LOTS THAT WERE SPLIT UP - MOSTLY WOODLAND UP THERE. It 's all woodland. The adjacent properties to it are broken up the same way? 34 YES, AT THE SAME RATE. ZONED 3 , 4 AND 5 ACRE. CLEARED LAND 1 ACRE LOTS - $1600 PER ACRE. ASSESSED EQUALLY WITH THE EXCEPTION OF IMPROVED LOT. SAME RATIO. DO YOU HAVE ANY SPECIFIC CASES THAT YOU HAVE LOOKED UP THAT YOU FEEL ARE TAXED AT A LESSER RATE FOR EQUAL AMOUNT OF LAND. I have not been able to produce any. My understand is that from the Feb. letter, the value could not have jumped that much in such a short period of time. Feb 7 $1600. Three months later it 's more than double. f DID YOU OWN IT ON FEB 7TH? No. A month before I owned it. IT BECAME A SUB-DIVISION. WHEN THE PARCEL IS ONE LARGE PARCEL, & THEN IS SPLIT UP, A GOOD MANY TIMES THE ATTORNEY OR WHOEVER IS REPRESENTING IT, ASKS FOR IT IN A PORTION SO YOU HAVE ONE PIECE DIVIDED INTO 4 OR 5 PIECES, BASED ON THE ORIGINAL ASSESSMENT. THEN IT'S REVIEWED FOR PROPER ASSESSMENT. THE SUB-DIVISION TOOK PLACE IN MARCH. IN EFFECT, IT INCREASES THE ASSESSED VALUE OF THE PROPERTY. Vacant land, no town services are required for the land, the assessedvaluation increase holds me back from building a house, if that 's what I can expect. Seems that there is no change in the value from Feb to today of any significance. ON THIS SAME PIECE OF PROPERTY, NOBODY IS PAYING LESS THAN YOU ARE. IT 'S AN EQUAL ASSESSMENT. IF YOU CAN SHOW US DIFFERE"NTLY & YOU WOULD LIKE TO SEE THE CARDS, WE CAN GO GET THEM. I don 't know what the adjacent land is assessed at. CRETON ESTATES ARE ONLY 1 ACRE LOTS. I 'M NOT SURE THAT WOULD BE COMPARABLE. LOTS ARE ALL SEPARATE OWNERSHIP NOW? Yes. ARE THEY ALL ON THE CREEK? No, two of them are. I only own one. SEE CARD ON THE CREEK. ONE ACRE $1600 - FOR BUILDING LOT. 35 THE APPORTIONED FIGURE IS TOTALLY DIFFERENT FROM THE REVIEW FIGURE. The agregate before the sub-division was the method applied? NO, IT WAS CONSIDERED A DIFFERENT TYPE OF LAND THEN. WILL LOOK FOR MORE INFORMATION - WILL NOTIFY YOU OF DECISION. 30 . San Simeon Retirement Community, Inc. 68465 Main Road Greenport, New York 11944 Gary V. Ettemyer, VP - Representative George C. Stankevich, Esq. 260 Horton"s Lane Southold, New York 11971 Re: Main Road & Chapel Lane Southold SCTM 1000-45-2-10. 3 Site of San Simeon in planning stage ready for construction and actually under construction and occupancy. Assessed Valuation: Land - $18 ,000 Total $30, 000 The assessment is illegal for the following reason: Property is totally exempt under the New York Real Property Tax Law 421 , 421 ( 3 ) . 31 . Henry C. & Charlotte H. Weismann 940 Tarpon Drive, RR #2 Southold, New York 11971 Re: South side of Tarpon Drive at its easterly terminus SCTM 1000-57-1-10 Residence is approximately 1/4 acre improved with single family frame residence, and garage with attached tool shed. Assessed Valuation: Land $3, 900 - Total $9 ,900 Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Full value of property: $180, 000. Based on the following, complainant believes this property should be assessed at 2. 5% of full value . Complainant believes the assessment should be reduced to $4, 500 . See attached statement. 36 Purchase price of property: $23, 500, purchased April 1973 . Amount of mortgage: $30, 000 in 1978. Rate of interest: 8.5%. Tool shed located on premises at time of purchase was attached to garage later constructed in 1978-80; residence built in 1978 but completed in 1985; garage completed in 1980. 32 . Hodor-Staller and Kasper Bldg. #17 c/o Cronin, Cronin & Cronin, P.C. 1001 Franklin Avenue Garden City, New York 11530 Re: TM# 122-3-10 ITEM# 339161 Total Assessed Value: $6 ,300 Full Market Value of Property: $20, 930 Complainant believes the assessment should be reduced to $1 ,890. Equalization rate 9 .03%. Subject property is being assessed at a higher proportion of market value than all other properties situated in the same assessing jurisdiction and also reflects a value in excess of the full market value of the property. 33 . John 's Enterprises , Inc. c/o Cronin, Cronin & Cronin, P.C. 1001 Franklin Avenue Garden City, New York 11530 Re: TM# 142-1-26 ITEM# 299552 Total Assessed Value: $193,000 Full Market Value of Property: $642, 192 Complainant believes the assessment should be reduced to $57, 990. Equalization rate 9 . 03% . Subject property is being assessed at a higher proportion of market value than all other properties situated in the same assessing jurisdiction and also reflects a value in excess of the full market value of the property. 37 34 . Hess Reality Corporation, Lessee David G. Koch, Esq. Attorney for Petitioner 170 Old Country Road Mineola , NY 11501 Re: SCTM 1000-122-03-010 ITEM# 339161 Route 25 E. Bay Avenue Mattituck Type of property: Commercial Assessed Valuation: Land $5,000 - Total $6,300 Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 7 .0% of full value: The latest State equalization rate for the city, town or village in which the property is located is: 9.03% . Complainant believe the assessment should be reduced to $1 ,575 (AS EQUALIZED) . Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $6, 300. Complainant believes the assessment should be reduced to full value of $1 ,575 (AS EQUALIZED) . Complainant relies on all other properties on the same assessment roll for objection. 314(. S & E Realty Co. (Cutchogue Shopping Center) c/o Siegel , Fenchel & Peddy, P.C. 585 Stewart Avenue Garden City, NY 11530 Re: SCTM 1000-97-5-12 ITEM# 406601 Assessed Valuation: Land $28 ,300 - Total $86 , 300 Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . . Full value of property to be supplied at hearing at request of Board of Review. Other info to be supplied at hearing. Complainant believes the assessment should be reduced to $19 , 200 or 25% of the assessed valuation, whichever is lower. Excessive Assessment: Same as above. 38 Unlawful Assessment: Petitioner's property and all real property in the assessing unit is not assessed at a uniform percentage of value, as required by RPTL 305( 2 ) 36 . First Nationwide Savings & Loan Association c/o Siegel, Fenchel & Peddy, P.C. 585 Stewart Avenue Garden City, NY 11530 Re: SCTM 1000-143-3-4.2 ITEM# 435101 Assessed Valuation: Land $2, 800 - Total $16 ,200 Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll . Full value of property to be supplied at hearing at request of Board of Review. Other info to be supplied at hearing. Complainant believes the assessment should be reduced to $4, 050 or 25% of the assessed valuation, whichever is lower. Excessive Assessment: Same as above. Unlawful Assessment: Petitioner 's property and all real property in the assessing unit is not assessed at a uniform percentage of value, as required by RPTL 305( 2 ) 37 . Donald G. King PO Box 63 Rocky Point Road East Marion, NY 11939 Re: SCTM 1000-4-9-28 .2 110 Front Street Greenport, NY 11944 Commercial Single story building Assessed Valuation: Land $11 , 200 - Total $50 ,200 Unequal Assessment: The assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll. Full value of property: $233, 700. Based on the following, complainant believes this property should be assessed at 11.07% of full value: The latest State equalization rate for the city, town or village in which the property is located is 11 . 07% . Complainant believes the assessment should be reduced to $25, 870. Excessive Assessment: The assessed value exceed the full (market) value of the property. Assessed value of property: 39 $55Q,000 if equalization rate is at 11 . 07%. Complainant believes the assessment should be reduce to full value of $233, 700. Unlawful Assessment: Notice of increase in assessment for 1984-85 over 1983-84 assessment, as stipulated in certiori proceedings: CAL #80 - TRN - 381-82-TR-39`, for 80-17163, 82-633 , 82-20316 , 83-17065 before Hon. Alfred M. Lama, never issued in writing, to owner. Purchase Price of Property: $143,000 purchased 1976. Amount of mortgage: $100,000 in 1976 . Rate of interest: 8.5%. Property has been recently appraised in 1983 by Southold Town, Owners Appraiser for the purposes of Certiori Proceedings - See court records for appraised value . Property is not income producing, but is partially rented, commercial property or industrial property and the complainant is prepared to present detailed information about the property including rental income, operating, expenses , sales volume and income statements . 38. The Southland Corp. c/o Wimpf heimer & Sherman 1100 Franklin Avenue Garden City, NY 11530 Re: Main Road & Locust Lane Southold SCTM 1000-62-3-37 Commercial property Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll -. if applicable. Full value of property: $75,000. Based on the following, complainant believes this property should be assessed at 9 .03% of full value: The latest State Equalization rate for the city, town or village in which the property is located is 9 .03% . Complainant believes the assessment should be reduced to $6 ,750. Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $10 ,000 . Complainant believes the assessment should be reduced to full value of $6 , 750. Information to support complaint to be supplied at hearing if applicable. 40 39 . The Southland Corp. c/o Wimpfheimer & Sherman 1100 Franklin Avenue Garden City, NY 11530 Re: Main Road Greenport SCTM 1000-46-1-2.2 Commercial property Assessed Valuation: $10, 500 Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll - if applicable. Fuld value of property: $75,000 . Based on the following, complainant believes this property should be assessed at 9 . 03% of full value : The latest State Equalization rate for the city, town or village in which the property is located is 9 .03% . Complainant believes the assessment should be reduced to $6 ,750 . Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $10, 000. Complainant believes the assessment should be reduced to full value of $6,750 . Information to support complaint to be supplied at hearing if applicable. 40. The Southland Corp. c/o 'Wimpfheimer & Sherman 1100 Franklin Avenue Garden City, NY 11530 Re: Main Street East Cutchogue SCTM 1000-102-5-24 Commercial property Ret. Comm. Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the 41 assessment roll or at a higher percentage of full (Market) value - than the assessed value of all real property on the assessment roll - if applicable. Full value of property: $501000. Based on the following, complainant believes this property should be assessed at 9 . 03% of full value : The latest State Equalization rate for the city, town or village in which the property is located is 9.03%. Complainant believes the assessment should be reduced to $4 ,500 . Excessive Assessment: The assessed value exceeds the full (market) value of the property. Assessed value of property: $8,300. Complainant believes the assessment should be reduced to full value of $4 , 500 . Information to support complaint to be supplied at hearing if applicable. 41 . Southold Ventures, Inc. c/o Cronin, Cronin &Cronin, P.C. 1001 Franklin Avenue Garden City, New York 11530 Re: TM#1000-44-3-4 . 3 Total Assessed Value: $16, 200 Full Market Value of Property: $53, 820 Complainant believes the assessment should be reduced to $4,860 . Equalization rate 9 .03%. Subject property is being assessed at a higher proportion of market value than all other properties situated in the same assessing jurisdiction and also reflects a value in excess of the full market value of the property. 42 . Pond Enterprises , Inc. D/B/A The Beachcomber Motel c/o Cronin, Cronin & Cronin, P.C. 1001 Franklin Avenue Garden City, New York 11530 Re: TM# 1000-83-2-1 ITEM# 394361 Total Assessed Value: $52, 100 Full Market Value of Property: $173,089 Complainant believes the assessment should be reduced to $15 ,630. Equalization rate 9 . 03% . Subject property is being assessed at a higher proportion of market value than all other properties situated in the same assessing jurisdiction and also reflects a value in excess of the full market value of the property. 42 43 . Pond Enterprises, Inc. D/B/A The Beachcoftber Motel c/o Cronin, Cronin & Cronin, P.C. 1001 Franklin Avenue Garden City, New York 11530 Re: TM# 1000-83-2-2 ITEM# 355736 Total Assessed Value: $15, 100 Full Market Value of Property: $50, 166 Complainant believes the assessment should be reduced to $4, 530 . Equalization rate 9 .03%. Subject property is being assessed at a higher proportion of market value than all other properties situated in the same assessing jurisdiction and also reflects a value in excess of the full market value of the property. 44 . Marlake Associates c/o Costigan, Hyman, Hyman & Martone, P.C. 120 Mineola Boulevard Mineola, New York 11501 Re: SCTM 1000-84-2-4 . 1 Assessed Valuation: Land $28 , 700 - Total $33 ,900 Unequal Assessment: The assessed value is at a higher percentage of value than the assess value. of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage ) f full (Market) value than the assessed value of all real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 3% of full value: A sample of other parcels on which complainant relies for objection to be supplied at hearing. Complainant believes the assessment should be reduced to $8 ,475. Excessive Assessment: The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. Misclassification: The class designation is incorrect. Information if applicable to be supplied at requested hearing. 43 ;._ WIT 45. Marlake Associates c/o Costigan, Hyman, Hyman & Martone, P.C. 120 Mineola Boulevard Mineola, New York 11501 Re: SCTM 1000-73-3-1 Assessed Valuation: Land $24, 100 - Total $24, 100 Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed 'value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 3% of full value: A sample of other parcels on which complainant relies for objection to be supplied at hearing. Complainant believes the assessment should be reduced to $5, 875 (another copy states $350 here) . Excessive Assessment: The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. Misclassification: The class designation is incorrect . Information if applicable to be supplied at requested hearing, 46 . Alan A. Cardinale c/o Costigan, Hyman, Hyman & Martone, P.C. 120 Mineola Boulevard Mineola, New York 11501 Re: SCTM 1000-142-1-26 Assessed Valuation: Land $51 , 700 - Total $193, 300 Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 3% of full value : A sample of other parcels on which complainant relies 44 for objection to be supplied at hearing. Complainant believes the assessment should be reduced to $48, 325. Excessive Assessment: The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. Misclassification: The class designation is incorrect. Information if applicable to be supplied at requested hearing. 47 . Alan A. Cardinale c/o Costigan, Hyman, Hyman & Martone, P.C. 120 Mineola Boulevard Mineola, New York 11501 Re: SCTM 1000-122-06-20 Assessed Valuation: Land $27 , 300 - Total $30 , 100 Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 3% of full value : A sample of other parcels on which complainant relies for objection to be supplied at hearing. Complainant believes the assessment should be reduced to $7,525. Excessive Assessment: The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. Misclassification: The class designation is incorrect. Information if applicable to be supplied at requested hearing. 48 . Alan A. Cardinale c/o Costigan, Hyman, Hyman & Martone, P.C. 120 Mineola Boulevard Mineola, New York 11501 Re: SCTM 1000-122-06-22 Assessed Valuation: Total $7 ,400 45 Unequal Assessment: The assessed value is at a higher percentage of valine than the assess value of other real property on the assessment roll . The assessed value of real property improved by a .one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 3% of full value : A sample of other parcels on which complainant relies for objection to be supplied at hearing. Complainant believes the assessment should be reduced to $1 , 850. Excessive Assessment The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. Misclassification: The class designation is incorrect. Information if applicable to be supplied at requested hearing. 49 . New York Telephone Co. c/o Santemma & Murphy, P.C. 114 Old Country Road Mineola, New York 11501 Re: SCTM 1000-45-4-8 . 1 Main Street & Mooer 's Lane Greenport Assessed Valuation: Land $3, 900 - Total $198 ,600 Land & Bldg. $53,600 - Equipment $146 ,200 Non-Homestead Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher .percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than theassessedvalue of all real property on the assessment roll . Full value of property: $83 ,000 . Based on the following, complainant believes this property should be assessed at 5% of full value: The latest State equalization rate for the city, town or village in which the residential property is located is 9 . 03% . Complainant believes the assessment should be reduced to $4, 200. Excessive Assessment: The assessment is excessive on a ratio basis and for the following reasons : The assessed value 46 'r 1' exceeds the full (market) value of the property. Improper calculation of transition assessment. The taxable assesed value is excessive because of the denial of all or a portion of a partial exemption. Improper calculation of transition assessment. Misclassification: The class designation is incorrect, illegal and unconstitutional . Any information requested will be supplied at any hearing requested by the Board of Assessment Review. 49 . New York Telephone Co. c/o Santemma & Murphy, P.C. 114 Old Country Road Mineola, New York 11501 Re: Outside Plant Equipment in Town of Southold Non-Homestead Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 5% of full value : The latest State equalization rate for the city, town or village in which the residential property is located is 9. 03% . Complainant believes the assessment should be reduced. Excessive Assessment: The assessment is excessive on a ratio basis and for the following reasons: The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. The taxable assessed value is excessive because of the denial of all or a portion of a partial exemption. Improper calculation of transition assessment. Misclassification: The class designation is incorrect, illegal and unconstitutional . Any information requested will be supplied at any hearing requested by the Board of Assessment Review. SEE ATTACHED LIST. 47 50. New York Telephone Co. c/o Santemma & Murphy, P.C. 114 Old Country Road Mineola, New York 11501 Re: Central Office Equipment in Town of Southold Non-Homestead Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . Based on the following, complainant believes this property should be assessed at 5% of full value: The latest State equalization rate for the city, town or village in which the residential property is located is 9.03% . Complainant believes the assessment should be reduced. Excessive Assessment: The assessment is excessive on a ratio basis and for the following reasons : The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. The taxable assessed value is excessive because of the denial of all or a portion of a partial exemption. Improper calculation of transition assessment. Misclassification: The class designation is incorrect, illegal and unconstitutional . Any information requested will be supplied at any hearing requested by the Board of Assessment Review. SEE ATTACHED LIST. 51 . New York Telephone Co. c/o Santemma & Murphy, P.C. 114 Old Country Road Mineola, New York 11501 Re: SCTM # 1000-97-5-11 Main Road & Sterling Lane Cutchogue Assessed Valuation: Land $3, 000 - Total $173,400 Land & Bldg. $53,000 - Equipment $120, 400 Non-Homestead 48 { Y lr Unequal Assessments The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . The full value of property: $ 3,000. Based on the following, complainant believes this property should be assessed at 5% of full value : The latest State equalization rate for the city, town or village in which the residential property is located is 9.03%. Complainant believes the assessment should be reduced to $4 ,150 . Excessive Assessment: The assessment is excessive on a ratio basis and for the following reasons-: The assessed value exceeds the full (market) value of the property. I-oproper calculation of transition assessment. The taxable assessed value is excessive because of the denial of all or a portion of a partial exemption. Improper calculation of transition assessment. Misclassification: The class designation is incorrect, illegal and unconstitutional . Any information requested will be supplied at any hearing requested by the Board of Assessment Review. SEE ATTACHED RIDER. 52 . New York Telephone Co. c/o Santemma & Murphy, P.C. 114 Old Country Road Mineola New York 11501 Re: Station Equipment in the Town of Southold Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . Complainant believes the assessment should be reduced. Excessive Assessment: The assessment is excessive on a ratio basis and for the following reasons: The assessed value exceeds the full (market) value of the property. Improper calculation of transition assessment. The taxable assessed value is excessive because of the denial of all or a portion of a partial exemption. Improper calculation of transition assessment. Unlawful Assessment: Property is wholly exempt. Property is entirely outside the boundaries of the city, town, 49 village, school district or special district in which it is designated as being located. Property has been assessed and entered on the assessment roll by a person or body without the authority to make the entry. Property cannot be identified from description or tax map number on the assessment roll. Property is special franchise property, the assessment of which exceeds the final assessment thereof as determined by the State Board of Equalization and Assessment. Property is excluded from taxation. L. 1981 C1057 & 1058 are unconstitutional . All property in assessing unit has not been assessed at a uniform percentage of value. Purchase price of property: Entire cost for personal property. Any information requested will be supplied at any hearing requested by the Board of Assessment Review. Station Equipment including station apparatus, Private branch Exchanges and Station Connections , is not appurtenant to the Telephone Network and is not taxable as Realty. 53. L & R Vineyards Associates c/o Koeppel Sommer & Del Casino, P.C. 155 First Street Mineola, NY 11501 Re: SCTM 1000-101-01-4 .4 Total Assessed Valuation: $13, 100 Unequal Assessment: The assessed value is at a higher percentage of value than the assess value of other real property on the assessment roll . The assessed value of real property improved by a one, two or three family residence is at either a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . The full value of property to be supplied at hearing. Other info to be supplied at hearing upon request of the Board of Review. Complainant believes the assessment should be reduced to $3, 275 . Excessive Assessment: The assessed value as equalized exceeds the full (market) value of the property. Unlawful Assessment: Petitioner 's property and all real property in the assessing unit is not assessed at a uniform percentage of value, as required by RPTL 305( 2 ) . 50 y 54 . L & R Vineyards Associates c/o Koeppel Sommer & Del Casino, P.C. 155 First Street Mineola, NY 11501 Re: SCTM 1000-101-01-4 . 1 Total Assessed Valuation: $3 , 500 Unequal Assessment: The assessed value is at a higher percentageof value than the assess value of other real property on the assessment roll . The assessed value of real property iroved by a one, two or three family residence is at either ' a higher percentage of full (market) value than the a mt4ssed -value of other residential property on the assesst roll or at a higher percentage of full (Market) value than the assessed value of all real property on the assessment roll . The full value of property to be supplied at hearing. Other info to be supplied at hearing upon request of the Board of Review. Complainant believes the assessment should be reduced to $875 or 25% of the assessment. Excessive Asses=sment: The assessed value as equalized exceeds the full (market) value of the property. Unlawful Assessment: Petitioner 's property and .all real property in the assessing unit is not assessed at a uniform percentage of value, as required by RPTL 305( 2 ) . 51