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HomeMy WebLinkAbout1984 RUBM r° T 'AUG 101984 O" CWk SO FROM: Board oofAsAssessment Review TO: Judith T. 9brry — Town Clerk RE: REPORT — BOARD OF ASFSSNM'T REVIEW — TAX YEAR 1984/85 DATE: �7 Attached herewith please find for public filing in your office, the complete file covering the public hearings 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 cover— ing the 1984/$5 assessment roll are completed. ,Samuel Markel, Chairman Samuel A. A'Ianarel, Member An S. -Pit e, embe jj J Ernest G. Radford, Cember William r,'einheimer, Member R.P.T.S.A. — 200 — 4/72 Attachment: Form BAR-1, Parts I and II, Form BAR-3, Form BAR-4 cc: Tol4m Supervisor — with attachments Director, Real Property Tax Service Agency — with attachments Office of Town Assessor — with attachments Form BAR-4 ST_.TE OF NEV! YORK COUNTY OF SUFFOLK TOWN OF SOUTHOLD ss: The undersignedq 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 August , 1984 NGNiR�P�,�'►SMO IfNIRE N�1 Public Tam Ex 1 Y40� �10 �� 1 4, 11�1e� Samuel Markel, Chairman Samuel A. e , Member f .. Pitre, be Ernest G. Radford, Memb William Weinheimer, Member R.P.T.S.A. — 200 — 4/72 BAR —2 — Page 2 of 2 FROM: Board of Assessment Review TO: Town Assessor HE: ORD?M OR CFJ-,IIGE IN TENTATIVE ASSESO iM ROLL DATE: -2 The Board of Assessment Review for the Town of SOUTHOLD has duly met to hear complaints or grievances on the tentative town assessment roll for the-tax year-1984/85, as prescribed by law. The Board, having duly convened, has considered each and every complaint or grievance on the assessments for the tax yeTr indicated, as filed with this Board, as prescribed by law. - . A Iylajority of the Board has determined that all of the changes indicated on the attach,=d pa e(s) will be made on the assessment roll by the Assessor. (BAR-2—Part—II* Total number of complaints submitted by assessor Total number of complaints received on Grievance Day ;2_0 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 NOld, 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 SOLMOLD, for the tax year 1904, in conformance with this order. TENTATIVE AS.S'ESSIMIT ROLL — YEAR 1984/85 TOWN OF SOUTFOLD - - - - - - - - - - - - - - - Complaint Last Name property Assessment Assessment or of Owner Grievance No, On Roll Desc, From To R.P.T.S.A. — 500 = 4/7 BAR-2 — Pmrt II • t ITT MINUTES 0 F GR I EVAN C E D A Y F O R T H E TOWN OP SOUTHOLD July 17 1984 Present: BOARD OF ASSESSMENT REVIEW: Mr. Samuel Markel, Chairman Mr. Samuel Manarel Mr. Andrew Pitre Mr, Ernest Radford Mr., William Weinheimer BOARD OF ASSESSORS: Mr. Charles C. Watts Mr. Frederick Gordon Mr. Scott Harris • • July 17 1984 The Board of Assessment Review of the 1bwn of Southold was called to order at 9:00 a.m. at the Southold Town Hall, Main Road, Southold, New York. The mem- bers of the Board present were: Samuel Markel, Chairman; Samuel Ma.narel, Andrew Pitre, Ernest Radford and William Weinheimer. The following complaints were heard: No. 1 SMITH, JOHN GEORGE U D MARION H. Country Club Drive, 11.0. 1609 Cutehogue, N. Y. 11935 Suffolk County Tax Map No. 109-3-2-13 Grounds for Complaint: Overvaluation. Assessment should be reduced to $9500. Exhibit attached. Mr. Markel administered the oath. Mr. Markel requested that Charles C. Watts obtain comparison charts for Country Club Drive, MR. SMITH: Let me explain what I have written. It is Country Club Estates and my house was one of seven that was built in the last five years. All these houses were designed by Walter Uhl and they are similar in design. Naturally, I am familiar with all these houses in the area, the plane, approximate cost of building each one and I feel. as though my home is a modest home and the least expensive built in that development. It is a one-story house, six rooms, 21 baths, fireplace, attached two-car garage with storage. Foundation is 1/3 cellar and 2/3 crawl space. Approximately 2000 sq. ft. living area, built in 1982 and assessed for $119900. My house ranks number two in assessment. There are seven homes in the area and naturally I protest the high assessment based on comparison of five of my neighbor houses. First comparison is on Lot 2. Eight room house, 3 baths and has rooms and bath on second floor, four dormers, fireplace, two-car attached garage, storage area, full basement, large porch and approximately 2500 sq. ft. living space. Built in 1982. The assessment is $11,900. Exactly the same as mine. Number 2 on Lot #9 is a two-story house, has nine rooms, 3 baths, attached two-car garage, storage area, fireplace, glass-enclosed porch, half cellar and half crawl space, heat pump and central. air conditioning. Approximately 3000 sq. ft. of living area. This house was built around 1980 and the assessment is $9,700. Number 3 on Lot #7 is a colonial ranch, 6 rooms, 2 baths, two-car garage with storage area, glass-enclosed porch, full cellar, heat pump, central air-condi- tioning, fireplace. Approximately 2100 sq. ft. of living area and built in 1979. The assessment is $9,500. My house is comparable to that particular house. Number 4 on Lot #1 is a colonial ranch with dormers and rooms and bath upstairs, 6 rooms and 2 baths downstairs, fireplace, attached two-car garage, storage area, heat pi4ap, central air conditioning. Approximately 2100 sq. ft. living area. Built in 1981 and the assessment is $9,500. And number 5 is similar to the one above. I have 100 sq. ft. or 200 sq. ft. less living area. Built in 1981 and the assessment is $9,900. Now naturally my complaint is that you have houses that are smaller than mine, I feel in square footage, that are paying taxes of $600. less than my taxes - that's two of them - and two of them are about $500, less ' YI MR. MANAREL: You said smaller. MR. SMITE: My house is smaller MR. WEINHEIMER: Is that adjacent to the Par 3 golf course? I1'�R. SMITH: Yes. It is on the west side of the golf course+ MR. MARKEL: Mr. Smith could you please fill in the full value of the property on the complaint form? MR. SKITS: The full value of the property — that means house.. MR. MbRKEL: Everything, Mr. SMITH: Ground, everything? MR. MARKEL: Yes. MR. SMITE: Well, I don't know exactly. MR. MARKEL: You can figure it out — you have time. Ernie, did you see this? MR. RADFORD: No. MR. MARKEL: The garage entrance is in the back. They have not finished their attic...and unless the assessor has access to the building he never knows if it is finished or not. Understand? A neighbor would know because he'd been in the house. Maybe we ought to make neighbors assessors. I'd say this is the case. MR. SMITH: I don't want to blow the whistle. MR. MARKEL: You are not, you're not. We do not raise anybody's assessment only lower them. If they should be lowered. No ones is raised and theca is no repercussion against your neighbors. This is a perfectly legitimate request that you've made. MR. SMITH: I feel as though my house is not as big as their's as far as the rooms are concerned; as far as enclosed porches — glass enclosed porches — I don't have one of those and yet my taxes are higher. MR. MARKEL: Again, that can happen without the assessor's knowledge. MR. SMITH: Thank you very much for your consideration. MR. MARKEL: If you don't ask you won't get anything. Final disposition after report from Charles Watts. No. 2 WACHSBERGER, CLYDE 380 West End Avenue, New York, N. Y. Suffolk County Tax Map No. 473801-4-2-23 206 Center St., Greenport, N. Y. Grounds for Complaint: Overvaluation. Exh.'_bit attached. Mr. Markel administered the oath. Recording tape proved unintelligable. See Exhibit attached. Parcel in a low rent area — not getting enough return on investment as they cannot raise the rent. ' IIi • • MR. MARKEL: We will give this every consideration in investigation and we will let you know in a couple of weeks. An appointment was made with Charles Watts. No. 3 CUTOLO, LOUIS F. AND ANNE M. 46 Brentwood Parkway, Brentwood, N. Y. Suffolk County Tax Map No. 109-2-12.7 Crown Land Lane Lot #17 Grounds for Complaint: Inequality. Assessment should be reduced to $600. Mr. Markel administered the oath. Tape is unintelligable. MR. MARKED,:Now generally the assessors do not go around assessing every piece of property in town every year. It would be i0possible. It is a very large territory. Generally speaking a change in title ...will cause reassessment. Discussion concerned developers getting a special rate. MR. MANAREL: Your problem is not with the assessors or with us — it is with the Town Board who make the laws. MR. MARKEL: We will reserve decision and notify you by mail in about two weeks. No. 4 HARRY MITCHELL FAMILY CORP. 115 Front St., Greenport, N. Y. 11944 Suffolk County Tax Map No. 5-4-40-1. Grounds for Complaint: Inequality. Assessment should be reduced to Land: $32,500. Building: $7,000. Exhibit attached. Mr. Markel administered the oath to Robert Mitchell of 2855 Lander Rd, Pepper Pike, Ohio MR. MARKEL: I see you are well prepared. MR. MANAREL: Is this the famous h"iitchell Restaurant? MR. MITCHELL: This used to be the famous Mitchell Restaurant, MR. PITRE: It's still the famous Mitchell Restaurant. MR. MITCHELL: I'm Bob. I run the Harry Mitchell Family Corp. Have con— trolling interest in it. Am the spokesman for it. As of May 3rd — my father passed away in 1978 — as of May 3rd we got the deed. The litigation is finished. The Harry Mitchell Family Corp. is now in complete control and I'm to represent them. In so doing, gradually getting into every phase of the operation because we'd like to keep the property. We are doing certain things already — we put a roof on the outside deck — we are not enclosing it — but we put a roof on it. And we have other plans. But in the meantime I got into this thing and I really could not believe what I am seeing here — the inequities of the whole tax structure of the waterfront property in Greenport. You look at it and say "How can Sterling Harbor pay less taxes than Mitchell's!" IV MR. MANAREL: Excuse me, Nor. Mitchell. We are not dealing in taxes, we are only interested in assessed valuation. That's all we can work on. MR. MITCHELL: OK. I'm sorry. MR. MARKEL: Now before we continue. You have checked Unequal Assessment and under that we'd like you to fill in the full value of property. According to law we have to have this information. We are going according to assessed value. MR. MITCHELL: I did put the Greenport assessed value. Some of these figures I just don't believe. Like down here — the Townsend Manor — the build— ings are valued at $9,000, by 2)uthold Town and $29,000. by the Village. In all cases of the waterfront property, Greenport assessment is larger than 5bu.thold Town but in the case of Mitchell's — Southold Town is nigher than Greenport is. Now on the buildings there, we have one building of value — the main building; a remodeled motel with a deck on it — it is not enclosed. For us to compare that building with the building at Sterling Harbor with the swimming pool and the dock shop, restaurant and the big marina buildings down there — is gust unreal. The whole thing is way out of proportion. I checked with Fred to see whether we were appraised after the fire — there's no appreciable, not a differ— ence between the old building and the building we — I just don't understand the whole thing.......unintelligible tape for a space.... Traditionally, when my father was there, the Mitchell Family was always pleased to pay the taxes because we had a very nice business. But since — it is now, we are asking for relief from this thing. And according to what I see here, my God, we are way out of proportion. You take Texas Alley, which is an extension of First St. There is a New York State right of way for sewer that runs tl-xough there. We cannot even build across that sewer. There's a right of way going behind the jewelry shop and Jaeger's old building and a right of way behind the blacksmith and you got three right of ways in the Texas Alley. And then, next to the Post Office we got high tension wires coming that wofv�h�ly n er rikht of wai t� IhehVVill to ext d ac o s th re. �,00 p p y a you loo a many pro' ems n ol�ied�. I Pibphe to eventually get some of these trlings straightened out. Rights of ways — I don't know. There's nothing I can do about it. I could ask the Village to re— move the high tension wires. We've never done anthing like that and I don't think we ever will. It would cost the Village $50,000. at least to remove that. MR. MANAREL: What's the size of your waterfront compared to Claudio's and Sterling Harbor? MR. Mitchell: I really don't know. I haven't made that study. Fred Gordon brought in the Property Record cards. There was a discussion as to the various assessments on the various waterfront properties. MR. MARKEL: In other words, you are looking for a reduction in assessment of approximately $17,000. MR. MITCHELL: I'm looking to bring my ...some of those businesses are having a difficult time. MR. MARKEL: We going to be meeting in about two weeks and we will make a decision and will notify you. V 0 MR. MITCHELL: We do any improvements — we expect to pay the taxes. MR. MANAREL: It is a good suggestion, however, you could provide him with the survey, he could check it over again and make sure it is correct with his judgment. MR. MARKEL: And also you could keep in mind the suggestion I made on telief.. MR. MITCHELL: Thank you very much. No. 5 BOYD, EDWARD J. AND HAZEL K. P. 0, Box 2439 Southold, N. Y. Suffolk County Tax Map No. ID 473889 81-3-9 Grounds for Complaint: Assessment should be reduced to $17,800. Mr. Markel administered the oath to Edward John Boyd V. P.O. Box 1468, Southold. MR. BOYD: (After taking oath) I also have a written authorization from my parents and am appearing on their behalf. MR. MANAREL: The address is Southold. Is this the house in Cutehogue? MR. BOYD: The house is in Paradise Point. The house was built in 1972, the building started in 1971. Everything has remained unchanged until today. MR. MARKEL: Now, in your complaint you state that it's unequal assessment. Evidently you got some examples of houses and properties in the immediate vicinity? MR. BOYD: Well, I'm going on the equalization rate and cost of the... structure. M. MARKEL: On the equalization rate and the construction. MR. BOYD: Let me run through it, if I may gentlemen. I'll have a chance to review everything here and give you my oral arguments and you can take it from there with whatever written documentation you might like. The property with which we are dealing today has remained unchanged since 1972 - $5300. on the land assessment.... 1983 we began construction of anew garage. The garage was completed April of this year. The garage is a simple garage, 864 sq. ft. It cost $149694. to build. The 1984 assessment shows that the assessment has gone up $1300., a 10% increase. Then you have the equalization rate — that's a 10% on the value of the structures. MR. MARKEL: The entire structure? MR. BOYD: Mmm (yes) and working that out with your equalization rate shows that the value of $22,688 was put on this garage. I just don't see how the things jive when I consider what the construction cost of the garage was. MR. MARKEL: I'm just assuming this — but I assume what happened was when you built the garage and it got to the assessor's attention, they probably reassessed the entire piece of property. VI MR. BOYD: If so, there was no change in the other part of the property — nothing to reassess. Nothing was changed since 1972. Interference on tape. MR. BOYD: In 1972 — that's one of the new valuations and one of the higher valuations so I don't see any reason for tacking more on that particular house when you go next door to Neefus... A comparison with other properties took place. MR. MARKEL: Your rate is exactly the same as Neefus. MR, MVITAREL: It's just a matter of multiplication. MR. BOYD: I don't know — qr argument is based upon that. It is also based upon the equalization rate — the cost of the garage. MR. MARKEL: Charles, before you leave; MR. WATTS: We don't assess that way. We don't assess by the equalization rate. MR. BOYD: That means that there is no correlation between the cost as described. MR. MARKEL: In other words, let's exagerate, suppose that garage had cost $25,000. as opposed to $14,000 — the assessed value would be the same. Or if you had put it up yourself and it cost $600. MR. WATTS: We are assessing roughly 1/4 of the building cost between 1965 MR. MARKEL: Have we answered your question? MR. BOYD: You may have answered the question but you are not giving me a satisfactory answer nor, do I believe, an answer in accordance with the law. TEt. MARKEL: According to your complaint, Mr. Boyd, you could answer apples and I could charge oranges. MR. BOYD: And I co...ld charge equalization rate. You have not paid any attention to the equalization rate. I gather you are not going to address that part of the complaint. We will wait until December when the assessment roll becomes final and then challenge it. This particular assessment has absolutely nothing to do with the building. And to be told that you can put up a chicken house or a palace and as long as the square footage is the same, the assessment would be identical is ludicrous. MR. MARKEL: Under the assessment of real property....highlights of govern— ment rules starting with assessment described by the law .., and by charging $1.50 to Neefus and $1.50 to you — he is applying uniform MR. BOYD: No sir, he has not. Because the question is raised of one of value and you have absolutely no information in front of you to equate the value of the Neefus garage and the value of our garage. That's exactly the argument we are making here. It doesn't make any difference according to the standards that axe being applied — the complexity or the fineness of the structure when it is completed. Only the square footage. VII • • MR. MARKEL: That's what the assessment has gone by. MR. BOYD: That's right and that is wrong. I submit to you gentlemen - that is strictly in error. MR. MARKEL: I can't tell if a construction is equal or not equal. MR. BOYD: That's his job - and he is not doing that. He is simply applying a short... of $1.50 a foot regardless of the construction that goes into it. Regardless of the finish. MR. MANAREL: It's just an academic statement at this point. MR. BOYD: No-: it is not an academic statement at all. I'm referring directly to my building, to the construction cost of my building and to the equalization rate which is in effect in the Town of Southold. Absolutely. All of my comments are pertinent to that structu7°e. MR. MANAREL: Equalization rate is a State equalization rate. It is not a Town of Southold rate. MR. BOYD: It is a State rate - that is correct. But it also gives us an excellent indication of the assessment. MR. MANAREL: You can take those figures and use the old adage money and money figures lie. There is also another figure that the State shows us and then we went to our indoctrination meetings from the State people. They tell us these figures are only estimates. They are only estimates. As long as an equal rule is used then you are within the law. We are on:iy upholding with what we know and of course we have limited knowledge probably. At least I feel I do on some of this. We are following the procedures that have been set up for us and we are not making any decisions today. Mr. Markel has already told you that. It will be in a couple of weeks and you have redress....I don't have to tell you that. MR. MARKEL: Would you like to read this paragraph for your own edification? MR. BOYD: I don't think so Sam. I'm not going to engage in a dispute with the Board of Assessors review over the standards you people may be applying. Documents like that, you know, I get lots of them in my business also.. MR. N'.A ML: This is provided tous by the Board of Assessors Review..by the State of New York, MR. BOYD: But that does not in any way supercede the independent, common sense judgment that you gentlemen are charged with exercising in these cases. I submit to you that you have a situation in this town where an assessment is being made on the basic square footage basis without any consideration of the quality of construction that goes into the structure....I realize we are supposed to be dealing with the value of property MR. MARKEL: Unfortunately you do not allow....All we can go by is what the assessor writes down on the card. We have no other way of.. MR. BOYD: And there is nothing on this card or the adjacent card or six other cards or 50 that indicates the construction of this garage, is the dame as the construction of any other garage that is being assessed at the $1.50 rate. MR. MARKEL: Well, we are going to reserve decision and we will have a meeting in about two weeks and advise you. VIII 0 . No. 6 BROWN, HAROLD et al 92 Half Hollow Rd.9 Melville, N. Y. 11747 Suffolk County Tax Map No. 59-1-5 Leeton Drive Grounds for Complaint: Unequalization. Assessment should be reduced to $4500. Mr. Markel administered the oath. The assessors studied the complaint and Charles Watts was called in. MR. MARKEL: Charles, the first thing we have here is a possible discrepancy in the size of the plot. Mr. Brown has on the tax bill and also on the card the property as being 3/4 of an acre. The actual size is approximately 75 x 212. MR. WATTS: We are not assessing by acre. We are assessing by footage on the water. M" . MARKEL: 75 feet? MR. WATTS: It is not being assessed by acre. MR. MARKEL: That answer your question? Charles before you go. Mr. Brown has written that the equalization rate is 9.58%. Do you want to explain? MR. WATTS: The State says we are assessing at 9.5o of market value. We are.. assessed by equalization rate — we are assessing....that's what the State says. Tape is unintelligible at this point. Int. BLOWN: I surveyed the 12 properties on the beach with the exception of one man. lv�r house is the highest assessed valuation around. MR. MARKEL: Were these other pieces of property the same physical size? MR. BROWN: Some are larger. MR. MARKEL: Give us a name of one and we'll compare the larger one. A card is requested. It was noted that the owner has lost land. MR. PITRE: Is that the situation, Charlie? Do you think.... MR. WATTS: That would be true. It wouldn't be a big change. It is still waterfront property. MR. BROWN: I lost 1/4 of it. MR. MARKEL: We will reserve decision on this and we will let you know in a couple of weeks. zX ! ! N0. 7 SKAPERDAS, APOSTOLOS AND KATHERINE 680 The Strand, East Marion, N. Y. 11939 Suffolk County Tax Map No, 473889-30-2-85 Grounds for Complaint: Unequalization. Assessment should be reduced to $11,000. Mr. Markel administered the oath. MR. MARKEL: We have to look at the form and we need some more information on this. You are grieving that it is an unequal assessment. Here's what we would like to have. We would like to 'have what the full value of the property is in your mind and the assessed valuation — not tax dollars — we are talking about assessed valua— tion. And what you want it reduced to. MRS. SKAPERDAS: This is my argument. When I came in here I saw other cards that are equivalent — on the bluff...completed last year. Mine is five years old. And they are all assessed for less. MR. MARKEL: Okay. MRS. SKAPERDAS: Asses.:-ed for less than what my property is. I don't know what to put in there (form). MR. MARKEL: We cannot come up with a figure. The person who grieves must come in here and say — look my assessment is $109000 and it should be $69000 there— fore I want a $4000. reduction in assessed valuation. MRS. SKAPERDAS: I don't want to be unfair. MR. MARKEL: We have your form. You are now assessed at $149800. and you would like it reduced to $11,000. You say it is an unequal assessment compared to others. Anybody in particular? Mrs. 9UPERDAS: No. MR. MARKEL: Someone along the street? MRS. SKAPERDAS: All along the block. MR. MARKEL: I just want to tell you in order to make a comparison we have to get somebody's card. In no case does this bother the person. We cannot raise them. We haven't got that power and we can't raise you either. So we do have to have some— body to compare with. Someone who has a house similar to yours on a similar piece of property which you consider to be similar. MRS. SKAPERDAS: All the property is similar as far as that is concerned. MR. MARKEL: That letter that you received is probably the notification that due to the addition they have added to the assessment. it? MAS. SKAPERDAS: Yes, but the addition goes into t .e square footage, doesn't MR. MARKEL: Did you add a second floor perhaps? MRS. SKAPERDAS: Well, one bedroom on the second floor. MR. MARKEL: According to this you added to the square footage of living area 1000 sq, ft. and the assessor has charged you $2.50 per square foot on assessment. They haven't arbitrarily picked out your house and say you are going to pay more taxes. But we are still going to check to see that a house equal to yours is not paying any less. A card was brought in for comparison and it was st-uAied by the Board. MR. MANAREL: You have 1500 square feet more than Murray in living space. MRS. SKAPERDAS: It's three stories. If you say it. I went into the house when it was under construction three years ago and it is such a tremendous house. MR. MARKEL: Unfortunately, we do not go out and look at these things. MR. MANAREL: All we did is check the square footage. MRS. SKAPERDAS: I don't know how this could be. MR. MAP,KEL: We are going to reserve decision and we will notify you in a couple of weeks. MRS. SKAPERDAS: Very good. No. 8 MITSINIKOS, WILLIAM 60 Wyandanch B.vd., (bmmack, N. Y. 11725 Suffolk County Tax Map No, 111-15-4.1 Grounds for Complaint: Overvaluation - unequaled assessment. Mr. Markel administered the oath to the above and his wife. Authorization was presented for John Mitsinikos, 26 Combes Dr., Manhasset, N.Y. 11030 Sarantos Moustafellos, 101-14 75th Rd., Forest Hills,NY MR. MARKEL: (the form) There are a couple of more things we are going to need here. You put in over here the purchase price of the property as #1199000. Now on this side where you checked the box you have to put in the full value of the property. Whatever you think is the full value of the property. MR. MITSINIKOS: See, I can't do this nor that until I talk to you. But, if you have to have a number... = MR. MARKEL: Let me explain. By our laws, we are governed by the State of New York and we are not supposed to consider any case where the information is not properly given on the form. We are talking about assessed valuation. So on this line put in the amount you would like it reduced to. MR. MITSINIKOS: 1011 put. an amount -there and Iam Aot trying to be a wise gW but I can't give these numbers until I talk to you. MR. MARKEL: One other thing - we cannot give you - at the most - any more than you ask for. Several comparison cards were brought in and a study was made. A part of the house has no heat. MR. MANAREL: A lot of people won't let the assessors in and they don't know what's in there and they see that there are shades on the windows and everything else and they make an assumption. MRS. MITSICKKOS: And we did have drapes across the windows for security. It is understandable. But it is not living space. It is just a big empty area. XI MR. MANAREL: You go ahead and talk and tell us about it. MRS. MITSINIKOS: This space is right between the deck - is not living space. It is a big empty room. It was the ballroom when they had the country club. That's how big it is. It's not livable. It's not heated. It's used for storage purposes only. The entire first floor is absolutely uninhabitable. An appointment was made with the assessor. MR. MANAREL: Well, Sam, I feel that these folks have made their point and they'll make an appointment with Fred to check out on the heating system and every- tLing else and we'll get their report back in a couple of weeks and go over all this again. And after we make a decision we'll contact you by mail and let you know what our decision is. If there is anything else you would like as an input feel free to appeal to it because we are here only to be of whatever help we can. MR. MARKEL: I think you've made your point. We will consider it. No. 9 FLYNN, FRANK M. AND INGEBORG L. P. 0, Boa 144, S)uthold, N. Y. Suffolk County Tax Map No. 1000 53-5-8 835 Tarpon Drive, S)uthold, N. Y. Grounds for Complaint: Inequality and assessment should be reduced to $4340. Exhibit attached. Mr. Markel administered the oath. MR. MARKEL: Is your house completed? MR. FLYNN% Yes, sure. I completed it about last year but I was too late to come before the Board. MR. MARKEL: Your main building is 30 x 35. Is that correct? MR. FLYNN: Yes MR. MARKEL: And that totals up to 1150 square feet. MR. FLYNN: What I am questioning - I wish I had brought those figures with me. As you can see, on the south extension where there is no basement, he gave me q story and a half with a fubl extension and it isn't a story and a half. You got - the roof goes like this out of a story and a half and then you got it coming a long ways out of that one story. MR. YJIUM: You got minus basement - one story minus basement. MR. FLYNN: That's the other end of the house. MR. MARKEL: Then he's got one story plus basement. Now neither of these extensions have a basement? MR. FLYNN. That's correct. It's a crawl space but the large section has a basement. Assessor was sent for. XII r • MR. FLYNN: And the square footage on the garage isn't figured right. M. ?UkRKEL: Let's see how he's got that. On the garage he's got 22 x 25 and 9 x 23 for a total of 782 square feet. MR. FLYNN: Yes, it's less than that. MR. MARKEL: Have you got the dimensions? MR. FLYNN: Not in my mind. Fred Gordon was called in and a note was made to physically inspect the premises. No. 10 BLOOY19 OSCARD J, et al 801 Mt. Sinai-Coram Road, Mt. .Ina.i, New York 11766 Suffolk County Tax Map No, 1000-44-4-2 & 3 East of Albertson's Lane Grounds for Complaint: Assessment should be reduced to $6000. Mr. Markel administered the oath. The following grievances were received by mail. No. 11 THEODORE, JACOB AND WIFE P. 0. Box 237, RFD 1F# Mattituckt N. Y, Suffolk County Tax Map No, 106-9-7.4 Grounds for Complaint: Inequality, Exhibit attached. NO. 12 LADEMANN, CI;ARLOTTE M. 1505 Park Way, Southold, N. Y. Suffolk County Tax Map No, 70-11-17- 1505 Park Way, Southold, NY Grounds for Complaint: Assessment should be lowered to $6800. See Exhibit A in file. NO. 13 HALE, Katherine R. and William C., Jr. 226 Converse St., Long Meadow, MA 01106 Suffolk County Tax Map No. 10-9-5 Sterling St., Fishers Island, N. Y. Grounds for Complaint. Assessment should be reduced to $3400. See exhibit attached to file. No, 14 RAUCH, FRANCES B. Fishers Island, New York 06390 Suffolk County Tax Map No. 1000-009-009-022 North Wilmerding. Grounds for Complaint: Total Assessment should be reduced to $3250, XIII N0. 15 SIRIANO, RICHARD and others 2105 63rd Street, Brooklyn, N. Y. Suffolk County Tax Map No. 1000-137-1-26 Track Ave.'s Cutchogue, N. Y. Grounds for Complaint: Inequality and illegality. See Exhibit in file. N0. 16 KONTAKOSTA, EI!ANUEL 43 West 45th St., 2nd Floor; New York, N. Y. 10019 Suffolk County Tax Map No. 1001-5-4-7.1 Front & Wiggins Sts., Greenport, N.Y. Grounds for Complaint: Inequality and Illegality. Exhibit attached NO. 17 KONTAKOSTA, EMIANDEL as above Suffolk County Tax Map No. 1001-5-4-31.1 Front St., Greenport, N. Y. Grounds for Complaint: Overvaluation. Exhibit attached if NO. 18 WEISMAN, HENRY C. AND CHARLOTTE H. 940 Tarpon Drive, R.R. #2, Southold, N. Y. Suffolk County Tax Map No. 57-1-10 Grounds for Complaint: Inequality and assessment should be reduced to $4500. Exhibit attached. NO. 19 CARDINALE, ALAN % Costigan, Hyman, Hyman & Marton, P.C. 120 Mineola Blvd., Mineola, N. Y. 11501 Suffolk County Tax Map No. 100-122-06-20 Grounds for Complaint: Inequality. Assessment should be reduced to $7525. NO. 20 CARDINALE, ALAN as above Suffolk County Tax Map No, 1000-142-1-26 Grounds for Complaint: Inequality and assessment should be reduced to $1850, NO. 21 CARDINALE, ALAN A. as above Suffolk County Tax Map No, 1000-142-1-26 Grounds for Complaint: Inequality and assessment should be reduced to $489325. N0. 22 MARLAKE ASSOCIATES % Costigan, ,Lyman, Hyman &Martone, P.C. 120 Mineola Blvd., Mineola, N. Y. 11501 Suffolk County Tax Map No, 85-1-5 Grounds for Complaint: Inequality and assessment should be reduced to $350. NO. 23 MARLAKE ASSOCIATES as above Suffolk County Tax Map No. 73-3-1 Grounds for Complaint: Inequality and assessment should be reduced to $5875. NO. 24 MARLAKE ASSOCIATES As above Suffolk County Tax Map No, 84-2-4-1 Grounds for Complaint: Inequality and assessment should be reduced to $8475. NO. 25 HESS REALTY CORP., Lessee David G. Koch, Attorney for Petitioner, 170 Old Country Rd., Mineola, N. Y. Suffolk County Tax Map No. 1000-122-3-10 Grounds for Complaint: Inequality and assessment should be reduced to $1575. •XIV • NO. 26 THE SOuTHLAND CORP. % Wimpfheimer & Sherman 1527 Franklin Avenue, Mineola, N. Y. 11504 Suffolk County Tax Map No. 1000-102-5-24 Grounds for Complaint: Inequality and Assessment should be reduced to $4790. NO. 27 POND ENTERPRISES, INC. dba The Beachcomber Motel % Cronin, Cronin &0=in, P.C. 1001 Franklin Avenue, Garden City, N. Y. 11530 Su.-"folk County Tax Map No. 83-2-1 Grounds for Complaint: Inequality and Assessment should be reduced to $15,630. NO. 28 A T & T INFORMATION SYSTL1IS, INC. P. 0. Box 24, Murray Hill, N. J. 07974 D. W. Krey, agent (as above) Suffolk Co-nty Tax Map No. - Sta.tionlAuipment Grounds for Complaint: Assessment should be reduced to 0. Illegality as property is totally exempt. Exhibit attached to file. N0. 29 NEW YORK TELEPHONE COMPANY 1095 Avenue of the Americas, New York, N. Y. 10036 Michael Fortier, Tax Engineer - (As above) Suffolk County Tax Map No. - Station Equipment Grounds for Complaint: Assessment should be reduced to 0. Illegality as property is totally exempt. Exhibit attached to file. NO. 30 NEW YORK TELE-,cHONE COMPANY % Santemma & Murphy, P.C. 114 O1dCountry Fd., Xlineola, N. Y. Suffolk County Tax Map No. All plant equipment located in Town. Grounds "or (bmplaint: Assessment should be reducee to 0:. Illegality as property is totally exempt. Exhibit attached to file. N0. 31 NEW YORK TELKHONE COMPANY As above NO. 32 NEW YORK TELEPHONE COMPANY % Santemma & Murphy, P.C. as above Suffolk(bunty Tax Map No. 97-5-11 Grounds for Complaint: Assessment should be reduced to $4150. Inequality. Exhibit attached to file. NO. 33 NEW YORK TELEPHONE COMPANY % Santemma & Murphy, PC. As above Suffolk County Tax Map No. cq�45-4-8.1 Grounds for Complaint: lnneen .litt a and aslesppent should be reduced to $4200. EchNO. 34 NEW YORK TELEPHONE COMPANY % Santemma. & Murphy P.C. As above Suffolk County Tax Map No. - All poles, wires, conduits, cables, etc. Grounds for Complaint: Inequality and assessment should be reduced to 0. Illegality as property is totally exempt. Exhibit attached to file X7 • NO. 35 POND ENTERPRISES, INC., dba The Beachcomber Motel % Cronin, Cronin & Cronin, P.C. 1001 Franklin Avenue, Garden City, N. Y. 11530 Suffolk County Tax Map No. 83-2-2 Grounds for Complaint: Inequality and assessment should be reduced to $4530. N0. 36 70 MARION ASSOC. STALLER ASSOCIATES % Cronin, Cronin &(tonin, P.C. As above Suffolk County Tax Map No. 31-1-5.1 Grounds for Complaint: Inequality and assessment should be reduced to $4680. NO. 37 VANTAGE PETROLEUM CORP. % Cronin, Cronin &(tonin, P.C. As above Suffolk County 9hx Map. No, 99-4-1 Grounds for Complaint: Inequality and assessment should be reduced to $5820. N0. 38 LONG ISLAND LIGHTING COMPANY Lawrence G. Collins, Tax, Dept., 250 Old Country Rd., Mineola, N. Y. 11501 Suffolk County Tax Map No. 1000-045-1-11 Grounds for Complaint: Inequality and assessment should be reduced to $118,800. N0. 39 LONG ISLAND LIG TING COMPANY As above Suffolk County Tax Map No, 1000-074-2-23 Grounds for Complaint: Inequality and assessment should be reduced to $43,000. N0. 40 LONG ISLAND LIGhTING COMPANY As above Suffolk County Tax Map No. - Poles, wire and equipment located on private property Grounds for Complaint: Inequality and assessment should be reduced to $86,000. N0. 41 FIRST NATIONWIDE SAVINGS & LOAN ASSO. % Koeppel Sommer Siegel Fenchel Peddy &Ibl Casino, P.C. 155 First St., Mineola, N. Y. 11501 Suffolk County Tax Map No., 1000-143-3-4.2 Grounds for Complaint: Inequality and assessment should be reduced to $4,000. N0. 42 S & E REALTY CO. (Cutchogue S.C.) % Koeppel et al - As above Suffolk County Tax Map No. 1000-97-5-12 Grounds for Complaint: Inequality and assessment should be reduced to $19,200. NO. 43 L & R VINEYARDS ASSOCIATES % Koeppel et al - As above Suffolk County Tax Map No, 1000-101-1-4.4 Grounds for Complaint: Inequality and assessment should be reduced to $3275. NO. 44 L & R VINEYARDS ASSOCIATES % Koeppel et al - As Above Suffolk(bunty Tax Map No. 1000-101-1-4.1 Grounds for Complaint: Inequality and assessment should be reduced to $875. XVI NO. 45 235 MILL STREET, INC. % Koeppel Sommer Siegel Fenohel Peddy & Del Casino, P.C. 155 First St., Mineola, N. Y. 11501 Suffolk County Tax Map No, 1001-4-9-7 Grounds for Complaint: Inequality and assessment should be reduced to $6750. The following complaints were heard by the Board of Assessment during the evening. NO. 46 DAYTON, WALTER S., JR. AND MARION Be P. 0. Box 957, Cutchogue, N. Y. 11935 Suffolk County Tax Map No. 109-3-2-2.5 — West side Linden Ave. (Moore's Lane) Grounds for Complaint: Assessment should be reduced to $12,000. Inequality Assessor will report before August 7, 1984. Decision reserved until that date. NO. 47 PRITCHARD, JAPES AND ROSENBLATT, DANIEL Lighthouse Road, Southold, N. Y. Suffolk County Tax Map No. 473889 Grounds for Complaint: Inequality and assessment should be reduced to $6500. Mr. Markel administered the oath. MR. MARKEL: So the assessed valuation is $7300. and you feel it should be reduced down to $6500. MR. PRITCHARD: Well, with a 20 odd point per cent increase and nothing is done to the house. I mean there is no improvement or anything and I looked on the rolls and our tax will be $1000. more than anyone elses. MR. MARKEL: Did you actually come in the tax office and get the cards similar to this and look at the comparisons to see the square footage of the other houses? MR. PRITCHARD: I don't have that. MR. MARKEL: Well, you see here is how we make a comparison. You say you've seen other houses in the area that pay less money and that are comparable to your in size. What size? House size? OK? MR. PRITCF.ARD: Right. Mfg. MARKEL: Then you have a basis for a complaint. Looking at them can be very deceptive. Scott Harris was asked to pull a card. MR. MARKEL: The rates that the assessors applied are almost exact on this house. Here it's more — it's $5.00. Yours is a $4.50 rate and this house is a $4.50 rate. I can't see where on the rate there is an inequality and you do have a large sized plot. We will reserve decision on this and we will let you know in a couple of weeks. •XVII • i NO. 48 WEISS, ALBERT A. III 57 Vincent Place, Lynbrook, N. Y. Suffolk County Tax Map No, 137-4-21 Fleetwood Road Grounds for Complaint: Assessment should be lowered to $200. Mr. Markel administered the oath. MR. WEISS: Years ago I could put may sail boat in there at high tide. They dredged the creek on the other aide. If I was a canoe enthusiast I could get a canoe in there. In the meantime I keep my boat down at ... Harbor at Goose Neck. I do admit I have a very nice view of the creek but that is all the land is good for — the view of the creek. MR. MANAREL: Is it low land or high? MR. WEISS: It is low. Our beach days are over. I could see, you know, a certain amount of assessment but 300% seems a little.... I can't build on it and I can't boat on it and the only thing I can do is look at it. Everyone says I have a beautiful sunset — it is great. MR. MARKEL: Well I would say you should check Greenbaum,the assessors that assessed and this is it. I'm not telling you what to do. The asses:.or Scott Harris was present. The consensus of opinion was that the plot was buildable. MR. MARKEL: Go to the building department and check to see if it is a buildable plot. It would be a good idea. MR. MANARIM: Certainly you could put a house on it if they would allow it and I think they would. And you could sellthe house. MR. WEISS: I could see that if the rules and regulations say I could puts, house on there. But from $200 to $600 a room could be shot. It seems to be an excessive.... MR. MANARE1: Did you say that there have been some houses built on that side? MR. WEISS: Before we were out — there are two houses right here. MR. MAR1KEL: We will reserve decision on this and we will let you know in a couple of weeks. NO. 49 DEME1.'ROULES9 GEORGE AND WIFE 75 Forest Avenue, Staten Island, N. Y. 10301 Suffolk County Tax Map No, 106-1-42-2 Grounds for Complaint: Inequality and assessment should be reduced to $6700. Mr. Markel administered the oath. MR. MARKEL: Now we begin. State your case, sir. 11R. DEMETROULES: I received this letter and called Fred and asked him what t .is would cost me in taxes and he said $2600. MR. WEINHEDIER: Additional tax? XVIII i . MR. DEMETROULES: No, a total. This is a new house. And right away I went into panic. I built over here — it's a beautiful home. But I built it with friends. In other words, it cost me less than $1009000. which otherwise would cost maybe $150,000. It cost me about $100,000. I know a few people around that area that have houses similar to mine. This house over here was originally just a high ranch home but because of the land going down instead of going for many thousands of dollars and bulldozing, which I didn't want and couldn't afford, I had this part of the house dropped to make it a few steps down further. Like a split rail. And I know just a few people over there — one to be exact — Chris Combos, And I had the idea I would pay .about the same as he was — $1500, $1600. I'm not a rich man. I had no idea that the taxes would be that much. Maybe it's mar fault that I didn't come over here and ask. I don't know. Probably is my fault. Anything that has to do with that house — any fault — is my fault. MR. MANAREL: Did you say there was a builder on this? MR. DEMETROULES: Yes, a friend of mine — Tom Breitenhagen. Normally this house would cost $150,000. if you have a regular contractor. If not, more. They took a look at that bluff — automatically that's $20,000 — $30000 right there and it's just getting up there. But through this contractor — and what do you call it — allowances — you know we did fill out a regular contract, it cost me about $100,000 to build this house. Even then, I know, I'm lucky but it was through a lot of my sweat, too. MR. MANAREL: I'm just wondering if he couldn't have given you some clew as to the possible assessment. MR. DEMETROULES: He comes from Wading River. He doesn't know anythin&; about.... MR. MARKEL: How much did you pay for the land? MR. DEMETROULES: $299000 a few years back. MR. MARKEL: So you are talking $130000. It's a half acre plot in Captain Kidd Estates. Why don't we get Mr. Combos (Kompos) card and compare it. The card was brought in and cmpared. It was assessed in 1974. MR. KOKEL: We are going to reserve our decision on this today. We will make a decision in two weeks and we will notify you by mail. That's about all I can tell you. MR. DOYTITROULES: Thank you very much. NO. 50 PALMER, BRENDAN J. AND WIFE Box 582, Cutchogue, N. Y. 11935 Suffolk County Tax Map No. 109-3-2-23 Grounds for Complaint: Assessment should be reduced to $10,300. Mr. Markel administered the oath. MR. PALMER: This is a 17 x 46 ft. wing which I am being assessed at — the complete wing, at a one and a half story building. And I contend that approxi— mately 2/3's of that should be a one—story building because this end and that end of this particular gable sticking up here is unused for space as far as living is concerned. That's my case. MR. MARIEL: We will reserve decision on this and ad-vise you in a few weeks. An appointment was made with the assessor for another inspection. XIX NO. 51 STEPNOSKI9 ANGELO 200 Broad Street, Greenport, N. Y. Suffolk County Tax Map No. 1001-2-5-12 200 Broad St., Greenport. Grounds for Complaint: Inequality and assessment should be lowered to $2700. Mr. Markel administered the oath. MR. KIRKEL: Did you have any specific examples that you would like us to compare? MR. STEPNOSKI: No. The reason I am here is my assessment went up 40% — no capital improvement. MR. MARKEL: Five years ago it was assessed and they assessed it now — five years later. This is a normal cycle. How old would you say the house is? MR. STEPNOSKI: It is over 80 years old — I don't know exactly. MR. MARKEL: I assume Fred Gordon was the assessor on this? MR. HARRIS: Fred and myself. MR. MARKEL: Both of you. Well, why did you chop the depreciation in half? MR. HARRIS: Well, based on the sale of the property, we reassessed certain properties based upon review of......(bad tape). Mr. Markel mentioned that school taxes were high, 'etc, and decision was reserved and griever was told he would be notified. NO. 52 STILLEY, WILLIAM P. 0• Box 4139 Greenport, N. Y. Suffolk County Tax Map No, 4-2-4.1 Third Street, Greenport Grounds for Complaint: Inequality and assessment should be lowered to $4300. Village condemned part of property assessed for $5000. Granted as requested. NO.. 53 COSTELL09 GEORGE AND ROSE 2920 Albertson Lane, Greenport, N. Y. Suffolk County Tax Map No. 52-4-1-4 Grounds for Complaint: Assessment should be reduced to $7000. Mr. Costello was advised to apply for a Veteran's Exemption, N0. 54 SWEENEY, TERRENCE AND SUSAN P. 0. Box 113, Westhampton, N. Y. 11977 Suffolk County Tax Map No, 107-2-3.1 Greton Court, Mattituck, N. Y. Grounds for Complaint: Inequality and assessment should be reduced to $960. Comparison was made from cards and it was found the assessment was fair. •py M NO. 55 RUSSOTTI, ROBERT AND WIFE Box 756, Westhampton, N. Y. Suffolk County Tax Map No. 107-2-3-12 Grounds for complaint: Inequality and assessment should be reduced to $960. Comparison was made from cards and it was found the assessment was fair. The meeting of the Board of Assessment Review was adjourned at 9:00 p.m. Hannah Hansen, RECEIVED AND FILED BY Secretary THE SOMOLD TOWN CLERK DATE Ell01? 74 Town Clerk, Town of Southold TT- %UG I I M4 DECISION DAY T" 06* snuft* of THE BO,'RD OF ASSESSMENT REVIEW TOWN OF SOUTHOLD AUGUST 7 1984 Complainant Decision 1, SMITH, John George & Marion H. The assessors remeasured the propertyt made the necessary corrections and found that the complainant was justified. The assessed valuation will be reduced. 2. WACESBERGEIZ,, Clyde Application not properly executed. No second signature. 3- CUTOLOt Louis F. & Anne M. Denied. 4* HARRY MITCHELL FAMILY CORP. Request granted. One dissenting vote. 5. BOYD, Edward J. & Hazel K. Denied, 6, BROWN, Haxoldg et al Denied. 7, SKAPERDAS9 Apostolos & Katherine Denied. 8. MITSINIKOS, William Partial assessment granted* 9. FLYNN, Frank M. & Ingeborg L. Denied, 10. BLOOM, Oscar J.# et al Denied. 11, THEODORE, Jacob & wife Denied. 12. LADEMANNv Charlotte M. Denied. 13. HALE, Katherine R. & Wilji-iam C.,Jr, Denied, 14. RAUCH, Frances B. Denied. 15. SIRIANOt Richard and others Denied, 16. KONTAKOSTA, Emanuel Denied. 17* KONTAKOSTA, Emanuel Denied, 18. WEISMANN, Henry C. & Charlotte H. Denied, 19. CARDINALE,; Alan Denied. Application not properly executed. 20. CARDINALE9 Alan Denied. as above 21. CLRDINALE, ALAN A. Denied, as above 4 Complainant Decision 22, MARLAKE Associates Denied. Application not properly executed. 23. MARKLM Associates Denied, as above 24. MARLAKE Associates Denied, as above 25. HESS Realty(brp., Lessee Denied. 26, SOUTHLAND Corp., lie Denied. 27. POND Enterprises Denied. Application not properly executed. 28. A T & T Information 3rstems, Inc. Denied. 29. NEW York Telephone Company Denied. 30. NEW York Telephone Company Denied, 31. NEW York Telephone (bmpany Denied, 32. NEW York Telephone Company Denied. 33• NEW York Telephone (bmpany Denied, 34. NEW York Telephone Company Denied. 35. FOND Enterprises Denied. 36. 70 Marion Assoc. Denied, 37. VANTAGE Petroleum Corp. Denied, 38, LANG Island Lighting Company Denied. 39. LONG Island Lighting Company Denied, 40. LONG Island Lighting(bmpany Denied. 41. FIRST Nationwide Savings & Loan Asso. Denied, 42. S & E Realty Co. Denied. 43• L & R Vineyards Associates Denied. 44. L & R Vineyards Associates Denied. 45. 235 Mill Street, Inc. Denied. 46. DAYTON, Walter S., Jr. & Marion B Request granted. 47. PRITCHARD, James & Rosenblatt, Daniel Denied. Application not properly executed. III + i t Complainant Decision 48. WEISS9 Albert A. III Denied. 49. DEMETROULES9 George & 14`ife Denied. 50. PALMER, Brendan, J. &Afe Change in assessment granted. 51. STEPNOSKI, Angelo Denied, 52. STILLEY, William Change in assessment granted. 53. COSTELL09 George &Fose Denied. 54. SWEEM, Terrence & Sasan Denied. 55. RUSSOTTIq Robert &Afe Denied.