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