HomeMy WebLinkAbout1973 f r
° 4W Assessor
r TO: Board of Assessme Review
RE: TRANSMITTAL OF
GRIEVANCE FORMS (complaints)
DATE: 7Z f 73 c%
This is to ertify that the tentative assessment roll for the
Town of was prepared by the Office of the Town
Assessor on /P,3
As of the public declaration of the tentative roll for the
tax year 19/3/754, the office of the Town Assessor has not, in
accordance with the State Laws, permitted or allowed any amendment
to the assessment roll which increases, decreases or amends assessments .
Also, as of the public date of the tentative roll , the Assessor ' s
Office has acted in a custodial way in accurately keepinq all
grievance or complaint forms which are transmitted in their entirety
at this time to the Board of Assessment Review.
Total- number of grievance forms attached herewith „
Assessors
R.P.T.S.A. - 200 - 4/72
BAR-1 �.
y 4
f j
X.a '.'...
FROM: Board of Assessment Revi
TO: Town Assessor
RE: ORDS=CH, ANGE IN ASSESSMENT ROLL
DATE:
The Board of Assessment Review for the Town of
has duly met to hear complaints or grievances on the tentative
town - assessment/r8ll _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.
A majority of the Board had determined that all of the changes
indicated on the attached page (s) will be made on the assessment
roll by the Town Assessor. (BAR-2 - Part II)
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 recommended reductions in assessment - ✓
Total number of recommended 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 oard of Assessment Review on the assessment roll
.of the Town o for the tax year 19 in
conformance with this order.
BAR-2 Page 1 of 2
X-ATE OF NEW Y RK
Cb-TTY OF. v - ) s s
TOWN OR VILLAGE OF
• The undersigned, being duly sworn do severally depose and
say that deponents are members of the Board of Assessment Review;
that deponents have read the foregoing and know the contents thereof;
and the matters set forth are true to the best of the deponents '
knowledge.
Sworn to before me this ,,04ay
of 19 .
o ary Public
JUDITH T. BOKEN
Notary Public, State of New York
No.52.0344963 Suffolk Count
Commission Expires March 30, 1
Chairman Member-
Meqbor
f
Mefnb
e
Member
R.P.T.S.A. - 200 - 4/72
BAR-2 - Page 2 of 2
J
ASSESSMENT ROLL - YEAR 1 /
yo>'
TOWN OF
Complaint Last Name
or Of Owner Property Assessment Assessi,i nt
Grievance No. On Roll Desc. From To
CO
6:,L-5
c c1 S�
..F
R.P.T.S.A. - 500 - 4/7
y.
BAR-2 - Part II
.uu.:3.�. ak� .�,.3... u'�" ..u.x.,.:; Sm.'.dYm..iamtia.' t:.v ...e s.tusv4eiv:- d3d^•; -
FROM: Assessor
TO: Board of Assessment Review
r RE: ACKNOWLEDGMENT OF CHANGE TO ASSESSMENT ROLL
DATE: �p
This will acknowledge order from the Board of Assessment Review
to amend (Number of) ;�iiSL � assessment items in the
assessment roll in the Town of for the tax
year 19L/
r
This will acknowledge that the Office of the Assessor has completed
all changes as ordered by the Board of Assessment Review.
r ---
Board of
Assessors
R.P.T.S.A. - 200 - 4/72
BAR-3
E
FROM- Boar of Assessm R��wn
TO:
Clerk
•
RE: REPORT - BOARD OF ASSESSMENT REVIEW - TAX YEAR 19_/_
DATE:
Attached herewith please find for public filing in your office , the
complete file covering the public hearing (s) of the Board of
Assessment Review, together with changes ordered by this Board to
Assessors ' acknowledgment, etc.
the assessment roll,
The duties of the Board of Assessment Review for the grievance
19 / ssessment roll are completed.
period covering the
Khairman
Membe -
M er
Mem er
Member
R.P.T.S.A. - 200 - 4/72
s I and II, Form BAR-3 , Form BAR-4
Attachment: Form BAR-l^ Part
CC: Town Supervisor - with attachments
Director, Real Property Tax SericeattaAgency
ments with attachments
Office of Town Assessor - with
•
-4
Form BAR
,,r .
M I N U T E S
GRIEVANCE DAY
TOWN OF SOUTHOLD
July 17, 1973
P R E S E N T:
MRS. HENRY B. LYTLE
Peconic, New York
THEODORE J. HEUSER
Mattituck, New York
ALEXANDER BOGAN
Cutchogue, New York
ANTHONY DE MAULA
Mattituck, New York
ASSESSORS PRESENT:
EDWARD W. FOX
EDWIN F. FICKEISSEN
DAVID WALKER
Grievance Day
Town of Southold, N. Y. -2- July 17, 1973
The Chairman (Mrs. Lytle) opened the proceedings at 9:00 A.M.
1. Lawrence Geoghegan
P. 0. Box 48 104-48 91st Avenue
East Marion, N. Y. Richmond Hill , N.Y. 11418
Land - $2,200 Total - $6,300 Partial
Mr. De Maula administered the Oath, as follows:
"Do you solemnly swear that the information that you
give herein will be given accurately and truthfully
to the best of your ability? "
MR. GEOGHEGAN: I do.
MRS. LYTLE: You started to build in 1967.
MR. GEOGHEGAN: It ' s incomplete now.
(Mrs. Geoghegan showed the Board a complete picture record
of the building of the house from its inception) .
MRS. GEOGHEGAN: We put in a cesspool ; it's mostly a shell.
We have nothing done on the inside.
MRS. LYTLE: You are not living here?
MRS. GEOGHEGAN: No.
MR. GEOGHEGAN: The pictures show the present condition of
the house. There is clapboard and shingles. My wife has kept a
record with pictures since we dug the hole. This is net the first
time I have protested the assessment.
MR. HEUSER: The assessed valuation in 1971 was $4,900. 1
don't remember any protest last year. You are looking for even
less assessment than in 1971•
MR. GEOGHEGAN: According to my figures that evaluation is
up to around $30,000.
MR. HEUSER: That would be $25,000, of which $4,100 is only
on the house. That would make it $16,400. Is plumbing in?
MR. GEOGHEGAN: I expect to put a bath and toilet in this
week. I have a cesspool.
MRS. LYTLE: Is any of your heating equipment in?
• •
Grievance Day
Town of Southold -3- July 17, 1973
MR. GEOGHEGAN: It will be gas hot water but there is no
fuel. there for a gas heater. Last Fall they laid the gas mains.
MR. DE MAULA: Do you have sheetrock?
MR. GEOGHEGAN: Partially.
MRS. LYTLE: Do you have a garage there?
MRS. GEOGHEGAN: It' s more like a storage shed. You could
use it for a garage.
MRS. LYTLE: Do you gentlemen on the Board have any question-O`
MR. HEUSER: I thank an expression from the Assessor might
be helpful.
MR. FICKEISSEN: He and a relative each bought but when the
Deed was made out it was one Deed.
MR. GEOGHEGAN: My name and others.
MR. DE MAULA: Are you seeking a reduction on the building,
and not the property?
MR. GEOGHEGAN: Yes. (Mr. Geoghegan claimed that the over-
evaluation is $2,400; that the total assessment should be
reduced to $3,900 Partial instead of $6, 300 Partial .
MR. HEUSER: The building is, roughly, valued at about
$16,400.
MR. GEOGHEGAN: There is a part of every building that was
in the World's Fair in my house. When they were demolishing the
Fain I managed to get a piece of each building.
(Mr. Heuser asked to see the most recent picture of the
house.
MR. DE MAULA: Is there a full. basement?
MR. GEOGHEGAN: Yes.
MR. DE MAULA: Is it poured concrete?
MR. GEOGHEGAN: Part of it is and part is dirt. I have a
fireplace, a heatolator.
MRS. LYTLE: Are there any other questions? Is there
anything else you wish to say?
Grievance Day
Town of Southold -4- July 17, 1973
MR. DE MAULA: Have there been any improvements in the last
eighteen months on this property?
MR. GEOGHEGAN: Outside of running the gas main down the
street there has been nothing of any major consequence.
MRS. LYTLE: Are there any other questions?
(There was no response.
MRS. LYTLE: According to law, we can not make a decision
at this time. We will hold another meeting and review the
testimony. You will be notified of our decision in about two
week's time.
2. Norkert F. Falzon & Solange
M. L. Falzon
Box 187A
Westphalia Road 69-15 Exeter Street
Mattituck, N.Y. Forest Hills, N.Y. 11375
Lot 8 w-5 of 11 incl.
Mr. De Maula administered the Oath. Mr. Falzon responded
"I do".
MRS. LYTLE: Do the furniture, tools, garage, gadgets,
have anything to do with this figure?
MR. FALZON: New York State sent me a form and I put that
down. I paid $ 72,000. When I filled in this form I did not have
all the fasts. I came back again and was helped by Mr. Fickeissen
and Mr. Walker. I will tell you on what grounds I think my tax
picture should be reduced. This form is not accurate. I did it
in a few minutes.
MR. HEUSER: Did you have notification of an increase in
your assessed valuation? Do you have it with you?
MR. FALZON: Yes, I have it. (Mr. Falzon presented the
notification to the Board .
MRS. LYTLE: With a private road you would not get the
services that you refer to. You have the advantages of a
private road but you do not get services.
MR. FALZON: It's on a branch of Mattituck Creek. The road
is in very bad condition but I think it is partly owned by the
Town.
MR. HEUSER: It's 100% private.
MRS. LYTLE: That's why you don't get the batch of things
you have listed here.
Grievance Day
Town of Southold -5- July 17, 1973
MR. HEUSER: The valuation on this sheet did not agree
with the Board of Assessors paper. There must have been some
reason for the change.
MR. FALZON: They came to look at my house a few days ago.
There was a correction made. They gave me $14,600 but I think
it is too much.
MR. HEUSER: Did you receive a new notice?
MR. FALZON: Yes. The first notice was received on the
29th of June, and the second on the 15th of July.
MR. DE MAULA: What is the correct figure?
MR. FALZON: The correct figure is $14,600. I have 2.3
acres (2.25 according to Van Tuyl).
MR. DE MAULA: Is there waterfront with this?
MR. FALZON: 365 feet on Mattituck Creek.
MR. DAVID WALKER: We are involved with footage.
MR. FALZON: My neighbor has much more acreage and doesn't
pay this kind of money.
MRS. LYTLE: He has more acreage than you do?
MR. DAVID WALKER: , There would probably be .02. We are going
by frontage on the road. An accurate survey would tend to change
the acreage.
MR. FALZON: I had 2.2.57 on a survey made a year ago. My
neighbor, Mr. Ziegler, and I bought within a week of each other.
At that time my taxes and his taxes were about 27% different.
Now, my taxes are increasing 66;x. So there is something wrong.
I think mine should be decreased. I have a chart and figures
which will assure you that I speak from the facts. I would like
to make a plea on the ground of inequality. I don't wish to say
that my neighbors don't pay enough taxes but I should think that
compared to theirs mine should be reduced. My increase in taxes
is about 65;g and the average for property is about 34%, which
means I am taxed twice as much as the average. Mr. Charles
Ziegler, my neighbor on the right, has 2.8 acres; I have 2.3.
Again, as I said, we bought property within about a week's interval
in June, 1971. He paid $66,000; I paid $72 ,000. I paid about
28% more than Mr. Ziegler. It happened about the same time this
market value was reflected by taxes. The assessment in tax and
the market value of property coincided. Now we have been increased.
Grievance Day
Town of Southold -6- July 17, 1973
Mr. Ziegler's land and buildings went from $7,000 to $9,700,
an increase of 38°x. My property went from $4,700 to $79100;
then my building went from $4,200 to $7,700. The total increase
from $8,900 to $149600 is 6596, which is double what Mr. Ziegler
has had. For ten pears the land was assessed at $4,700. I have
not done anything to the land. I have about 60 feet more on the
water. He has about half an acre more than I have. He can build
on it any time he wants to. Mine is wetland and to get rid of
all the trees would be impossible. I think my land is worth less
than Mr. Ziegl.er's. He has a half acre more.
MRS. LYTLE: You think woodland is less valuable?
MR. FALZON: The trees are decayed. They have to be cut down
but I don' t have the money. I would like to have a little more
lawn.
MR. HEUSER: A bid was made in your area for $8,000 an acre.
MR. FALZON: Don't you think a piece without trees would
have been worth. more? He has a half acre more than I do. I don' t know
why I should be increased more than he is. He is increased from
$4,700 to $61200. I think I should be increased the same. I don't
understand why there is a jump in this.
MR. DAVID WALKER: There is a possibility that there were
some places that were underassessed for years. After the facts,
as he has presented them here, and the maps have been brought out,
I think you will readily see the reason for the difference in
assessments. From what he has presented here, I think that when
you review what we did and see what he has against what his neighbor
has, you will be enlightened. We can' t go by percentages. We go
by footage on the water and land. The entire waterfront has all
been done as equitably as possible. If an accurate survey tends
to indicate that we were wrong, we would then be in a position to
correct.
MR. FALZON: Mr. Ziegler has more land than I do. He has
310' water frontage. My property is like a trapeze shape. His
is more rectangular. I don't see why there should be a difference.
I don't see why this half acre should not offset this 60 feet on
the water.
MR. HEUSER: I would like to raise another question. Part of
your increase was on buildings. On your original piece back in
1963 there was a variance so there would be a proportionate
increase.
MR. FALZON: That was Horace Williams using the same shingle,
the same flooring. The only difference was inside. The roof is leaking.
He .remodeled it but used all old material. I think it's a very important
point. It can not be considered as a new building. It's an old
building.
MR. DE MAULA: If you put this complete piece of property,
Grievance Dray
Town of Southold -7- July 17, 1973
that you own today, on the market, what would you accept as a
fair market value?
MR. FALZON: I bought for retirement.
MR. DE MAULA: The assessment on your property is based on
what the fair market value would be today.
MR. FALZON: I agree but I have not done anything to my
house or property. I just painted the house. In regard to
the building, Mr. Ziegler's building was assessed at $29300.
MR. HEUSER: Possibly your building and his building are
not comparable.
MR. FALZON: If you keep a relationship of between 25% and
30%, I have no quarrel but your assessment was increased in the
amount of 80%. In the case of Mr. Ziegler, it was increased in
the amount of 50%.
MR. HEUSER: Did not Horace Williams make a lot of improve-
ments on that house? He modernized it, did he not?
MR. FICKEISSEN: It was a barn on piers and has been
greatly improved through the years.
MR. FALZON: My taxes jumped two-thirds, which is quite a
lot to absorb, you understand that?
MR. FALZON: Mr. Williams told me he finished the work in
1963. I bought in 1971. He told me that the building had been
completed about eight years before I bought it. The building of
my next door neighbor was increased 501%, mine was increased
80%. I don't understand that. The difference on value was 80%;
all of a sudden it becomes 120%.
MR. HEUSER: Did Mr. Ziegler make any improvements on his house?
MR. FICKEISSEN: Nothing on the exterior.
MR. FALZON: I think that the criteria used to assess my
house is inequitable. I have been assessed on the basis of
floor space and have a one floor house. Mueller on the other
side of me was assessed for 11.5 for several floors. I don't
know why I should be taxed more than M. Ziegler as he has two
floors. I have only three bedrooms, he has five. He has more
space than I do.
Grievance Day
Town of Southold -8- July 17, 1973
MR, FALZON: Being increased the same amount as Mr. Ziegler
or Mr. Muller, I would agree to that. I am on a fixed income.
For ten years there was no increase. lam willing to accept
$1,000, which is a 50`$ increase.
MRS. LYTLE: We can not make a decision today by law. We
will review your testimony and you will. be notified of our
decision in about two weekts time.
3. Robert & Dorothy Halliday
265 West View Drive
Mattituck, New York
Land -$3,000.00 Total-$7,500.00
Petitioner claims over-evaluation
of $19100.00
Mr. De Maula administered the Oath. Mr. Halliday responded
"I do".
MRS. LYTLE: You tell us that the over-evaluation is $1,100.
You want to go back to the old assessment, the evaluation of
1962.
MR. HALLIDAY: Does the increase in assessment mean that the
property has increased in value?
MRS. LYTLE: Yes.
MR. HALLI DAY: I guess I am assessed on waterfront property.
When I bought the house in 1959 I could use the water, I could swim.
As of this date, I can not use the water. I put a dock in there.
It cost me $1,000 and I can't use it. After the building of the
Grand Avenue bridge, the silt is working its way down. I don't
think that increases the value of my property.
MR. DE MAULA: How much footage do you have on the creek?
MR. HALLI DAY: 165 feet.
MR. DE MAMA: And, because of silt or unnatural reasons
it has become unuseable.
MR. HALLI DAY: When the tide comes up, a full tide, I could
probably get out. It is polluted.
MR. HEUSER: That condition is uniform throughout Mattituck
Inlet. They have the same tide situation that you have.
• i
Grievance Day
Town of Southold -9- July 17, 1973
MR. HALLI DAY: They are all bulkheaded. Mattituck Inlet
was fully dredged a couple of years ago and building the bridge
made it worse.
MRS. LYTLE: Is that your only claim for reduction. What
about the value of the land?
MR. HALLI DAY: That probably has increased. What is fair is
fair. What I would like is to be able to use the water. I have
waterfront property but it would be difficult to sell.
MRS. LYTLE: You have to take what happens to it over the
years.
MR. HEUSER: The only increase has been on your land since
1962, is that right?
MR. HALLIDAY: Yes. Has all the property been assessed in
Southold Town, particularly where I am.
MRS. LYTLE: I would assume it has been in your area. It
may riot all have been reassessed. It may have been considered
high enough. You have not been reassessed for ten years. Is
there anything else you want to tell us?
MR. HALLI DAY: No.
MRS. LYTLE: You will be notified of our decision in about
two week' s time. According to law, we can not make our decision
today.
4. John D. Morrison &
Dorothy V. Morrison
162 B. Westview Drive 232 Crescent Avenue
Mattituck, New York Wyckoffq New Jersey
Petitioner feels that there has been an over-evaluation of
S1,400.
Mr. De Maula administered the Oath. Mr. Morrison responded,
"I do" . Mrs. Morrison responded "I do".
MR. DE MAULA: What is your footage on the Inlet?
MR. MORRISON: I think it's 145 feet.
MRS. MORRISON: We questioned the increase because nothing
has been added.
Grievance Day
Town of Southold -10- July 17, 1973
MRS. LYTLE: If you were to sell it today, you would want
more than you bought it for. That's what assessments are based
on, market value.
MRS. MORRISON: There are no additions to the layout of the
house.
MR. MORRISON: We have no use of the waterfront at all now.
I have not had a boat in the water for five years now. It is
inches at low tide. They put up a sign that it's polluted. You
can't clam or swim. We have a new marina across the street from
us and have pictures of the garbage that has been washed up from
that marina. Now they have a swimming pool with noise going on
day and night, and boats keep tooting their horns.
MRS. LYTLE: When you bought the property were you aware of
this?
MR. MORRISON: We are boat owners. We know what marinas are
but this is a residential zone, and they have allowed this business
which is a very thriving business. We assumed it was residential.
There were woods and it was quiet. We did swim, we did have clams,
we did have good water.
MRS. LYTLE: Water conditions change wherever you are.
MR. MORRISON: I would say our land has decreased in value,
not increased, because we did have useable water when we moved
there. We had a 30 foot boat and we could leave our own boat
there rather than renting space. This new bridge is right in
front of our house. It goes on an angle. It's a raceway, it's
noisy. I don't know what it will be like in the winter time.
The traffic was bad enough before.
MR. DE MAULA: Would you consider taking $1,000 less for
your property than you paid for it? You are claiming it is not
as valuable as it was.
MR. MORRISON: As a waterfront property, this is quite possible.
MRS. LYTLE: It's possible, but is it probable?
MR. MORRISON: I don't know. I don't plan to sell.
My point is, since you do say it is waterfront, the beach is
there but I have not been down to it in a month because of the
condition of it.
MRS. LYTLE: Do you have anything further to add?
MR. MORRISON: No.
Grievance Day
Town of Southold -11- July 17, 1973
MRS. LYTLE: According to law we can not give our decision
now but you will be notified in about two week's time when our
investigation has been completed.
5. Nicholas Aliano, Pres.
Pond Enterprises, Inc.
Box 946, Cutchogue, N. Y.
Land - $6,000 Total - $34,500
Petitioner believes this assessment should be reduced to
$22,000.
Mr. De Maula administered the Oath. Mr. Aliano responded
''I do" .
Mr. Aliano presented a survey to the Board showing the piece of
property under discussion - The Beachcomber Motel,
MRS. LYTLE: There is no increase this year. This isthe same
as you had in 1962.
MR. ALIANO: I did not own it then.
MRS. LYTLE: The assessment before then was in 1960. Then
it was raised in 1962. You talk about erosion. This is something
that happens all along the Sound but you still have waterfront
property.
MR. ALIANO: You are talking about values. It makes a big
difference if you have 50 feet from high tide or 200 feet.
MRS. LYTLE: It's still waterfront property on the Sound.
MR. ALIANO: Yes, but it is a risk because if I get any more
erosion there go the buildings.
MRS. LYTLE: You say your restaurant is unprofitable because
it is seasonal. When you bought it did you realize it would be
a seasonal place?
MR. ALIANO: Of course I knew. It 's not just one thing.
MRS. LYTLE: It 's insured for $90,000 exclusive of any land.
Grievance Day
Town of Southold -12- July 17, 1973
MR. ALIANO: My point is that I thought it would be profitable
or I would not have gone into it. There were three or four owners
who could not make a profit. It was in the hands of Receivers. It
was being foreclosed because of back mortgage payments. I took over
the mortgage with the hopes of building the business and making it
profitable. I have six in my family and all of them work. We
have cleaned it up as anyone can see. A speculator was ready to
put welfare in. I: cleaned it up and have been working hard for
three years. My tax loss to thegovernment has been $29,000, with
no salary.
MRS. LYTLE: That' s a loss on business, not necessarily a
loss on property.
MR. EDWARD FOX: This gentleman is using the wrong approach.
He should be entering a complaint to the courts on income return.
MR. ALIANO: I agree, I understand, but also if you want to
go back to land value, I feel that due to erosion the property is
worth less than two years ago. Anyone would be afraid to buy if
he wanted to keep the buildings. It 's about 50 or 60 feet from
the high water line. We have lost at least 100 feet in the last
four or five years. The next step is that there will be no
buildings left. I think the value of the land is less than when
I bought it.
MRS. LYTLE: If you want to get a reduction on an income
basis, you will have to file a legal form. That would be on
basing it on a loss of business. You are claiming now on loss
of land.
MR. HEUSER: 100 feet of erosion seems to be excessive.
MR. ALIANO: I will show you pictures.
MR. HEUSER: Not 100 feet.
MR. DE MAULA: There has been considerable erosion.
MRS. LYTLE: We can clarify this very easily by the maps that
show changes during the years.
MR. DE MAULA: There is a big step.
MR. ALIANO: I. have put stairs in. We have a nice class of
people. I have the place clean. I think we should get some relief
if there is a reason. . , if there is no reason we shall fold up and
let the speculators come in. I am paying $5,000 a year for a ten
week business.
MR. DE MAULA: Is this the only relief you are seeking, the
erosion?
Grievance Day
Town of Southold -13- July 17, 1973
MR. ALIANO: I think they were overtaxed seven years ago.
They had water lines .running through the cement floor.
MR. DE MAULA: The basis is water loss on waterfront property.
MRS. LYTLE: Are there any other questioner or aoything you
wish to add to what has already been discussed?
(There was no response. )
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
You will be notified in about two weeks.
6. Edna Koubek
P. 0. Box 423
Harbor Lane
Cutchogue Land: now $3,200
Mr. De Maula administered the Oath. Mrs. Koubek responded
"I do". Mr. Koubek responded "I do. "
MRS. LYTLE: It will be necessary before we proceed for you
to fill in the amount you believe this assessment should be reduced
to. (Mrs. Koubek complied
MRS. LYTLE: You feel it should be reduced to less than $3,000.
MRS. KOUBEK: The original land was assessed for $3,000 and
we sold off some lots, and then it was raised instead of being
reduced. It was $3,000 for 31 acres. We now have 11 acres and
the assessment went up to $3,200. The less land I have the more
they are assessing me. I have no road frontage. I don't own the
right of way. I have access of 16' over this lady's land. The
Board of Appeals said they would only give us access.
MR. DE MAULA: It is deeded. It is not the type of place
where the road is closed one day a year?
MRS. KOUBEK: No. This is Board of Appeals approval, that
that is the way they wanted it.
MRS. LYTLE: Have you done anything to your home?
MRS. KOUBEK: No, that's the way we built it.
MRS. LYTLE: If you were selling would you expect more for it
than when you built it7
Grievance Day
Town of Southold -14- July 17, 1973
MRS. KOUBEK: We just built it. It doesn't seem likely that
we would sell it. It was assessed at $3,000 for 31 acres. Then,
when we sold off the first lot, they reduced it to $2 ,400, but
when we sold another lot they went up on the assessment. This,
I can' t understand.
MR. BOGAN: What is your 72-73 tax bill? (Mrs. Koubek showed
bill) .
MRS. LYTLE: You have an acre and a half.
MRS. KOUBEK: Down by the water is all marshland. We can't
use that.
MRS. LYTLE: If you were to sell with an acre and a half now,
what do you think it would be worth?
MRS. KOUBEK: I don't know. You are appraising the land here
now.
MR. KOUBEK: I have been buying and selling land for 40 years.
It depends on who wants it.
MR. FOX: This was undeveloped land, horticulture and they
kept the front part, and they built houses on it. So, when they
sold it they had to apportion.
MRS. LYTLE: It's not open land. It's down to a lot and a
house.
MR. KOUBEK: We had 14 acres in Arshamomaque. As I sold lots
off my assessment would always go down.
MR. FOX: This was horticulture land. Now it's residential.
It goes by front foot, by depth, by waterfront. When land is
used for agriculture, we have it by the acre.
MR. , KOUBEK: It is all mud in front of us. You can not have
any more than a rowboat. We knew what we bought but can't under-
stand why the assessment went up. The house, we are not questioning.
The land is what we are questioning. We are not complaining about
the house. We are willing to be fair.
MRS. KOUBEK: We have very nice neighbors but we felt we were
being discriminated against
MR. HEUSER: They became developers once they finished that
development, and we do this with all developers. There is not
anyone on that creek who has more access to it.
MR. KOUBEK: It has not been dredged past Stirling.
MRS. LYTLE: You know that values are beginning to go sky-high.
Grievance Day
Town of Southold -15- July 17, 1973
MR. KOUBEK: With 6 acres and 500' of road frontage, our
neighbor has not been touched. I want to be equal with the
next door neighbors on both sides of me. When it comes to
equalization, I think I am just as good as they are.
MR. HEUSER: You had a break on having a developer's rate
on that property when you bought it.
MR. KOUBEK: I bought it as a whole. No one knew I was
going to put up any houses. I did not buy as a developer but
when I saw the property was too big, I thought I would sell
off the front and keep the back part. I am here eight months
a year.
MRS. KOUBEK: We want a smaller place with smaller taxes.
MR. HEUSER: Mr. Fox says the rate was based on a different
basis before you started to sell it off.
MR. KOUBEK: The property went down to $2,400 last year.
MR. FOX: When the property was completely sold out, it
was revised.
MRS. LYTLE: Mr. and Mrs. Koubek, I think I finally under-
stand. This bill says "apportioned". When you sold the property,
when they went over the assessment, this bill plus the bill the
other folks get, has to show a total amount of original assessment.
Then, after this is done, because you have the two properties,
they go back and reassess. It was not reassessed at that time.
It was apportioned at that time. They got the difference between
the two figures. They are both reassessed after they are sold.
MR. KOUBEK.: They assessed $1,700 up in front, #'s 9 and 8,
and they got me for $3,200.
MRS. LYTLE: I am talking about the $2,400 assessment.
MR. KOUBEK: The front part was assessed, #'s 9 and 8, and
$.3,200 from us, so you would be getting $4,900.
MRS. LYTLE: At the time they bought it.
MR. KOUBEK: We sold the house in a one package deal. They
are assessed only $1,700.
MRS. LYTLE: We are talking about the land, and they were
assessed on the land the difference between $2,400 and $3,200.
Grievance Dray
Town of Southold -16- July 17, 1973
MR. KOUBEK: Originally, it was $3,000 for the whole piece
in 1970.
MRS. LYTLE: We are talking about your tax, your 1972 bill.
MR. KOUBEK: The 1972 bill was $2 ,400.
MRS. LYTLE: You paid $2,400 but the total tax on land was
$39200. The piece you now hold and the piece you sold was
assessed for $3,200. You sold the piece so you were assessed
$29400 of that $3,200, and the other party paid the difference.
Then, after that sale was made, they go back and reassess those
two parcels. They decided your piece of land should be assessed.
at $39200, the same as originally for the whole two pieces,
because the value of land is going up.
MR. KOUBEK: You're raising the value but you're cutting
the piece of property off. You go by feet on the creek but
you can't charge the same as the Town Creek where they have
deep water. We have no road. The people next door can build
on the road.
MRS. LYTLE: You have a right of way. Do you have any other
questions?
(There was no response. )
MRS. LYTLE: According to law, we can not make a decision
at this time. We will review the testimony and notify you in
about two week's time.
7. Richard H. Price & Helen Price
#528
Mattituck, New York 45 acres
Land: $14,200 Total: $20,500
MR. DE MAULA: Do you solemnly swear that the information
you give here will be given accurately and truthfully to the
best of your knowledge?
MRS.PRICE: I do.
MRS. LYTLE: You say your assessment should be reduced by
$2,350, and that you were taxed on more waterfront than exists.
How do you mean that?
MRs,PRICE: I believe I am taxed on 600' of waterfront.
MRS. LYTLE: Whose survey is this?
MRS PRICE: It's an Overton survey.
Grievance Day
Town of Southold -17- July 17, 1973
MRS. LYTLE: Who actually owns this 60' wide piece? It says
"reserved for Mr. Hallock".
MRS.PRICE: I do, I think.
MRS. LYTLE: The survey shows 592.61 .
MR. DE MAULA: The survey shows 532 ' but there is a 60'
piece reserved for Mr. Hallock,
MR. DAVID WALKER: I will bring the map in. I believe the
record will tend to indicate that we were not given a survey prior
to today so I could not correct my figures.
MRS.PRICE: Is that a Town tax map that they have in Greenport?
Because that shows 6001 .
MR. DE MAULA: It would be good to know who owns this 60'
piece of property.
MR. WALKER: (referring to map) The map shows that the
property belongs to Mr. Price.
MRS. LYTLE: This is a 1926 survey.
MRS.PRICE: There is no Hallock on our property. I am not
adjoined by Koraleski.
(The Board examined and discussed the map).
MRS.PRICE: I believe you people are familiar with the problems
we had with Levon. My neighbor lost 140 feet because of the Levon
fiasco.
MRS. LYTLE: But you still have waterfront, which makes it
valuable.
MRS.PRICE: That was August of 1972 and we have lost a great
amount since. We had an appraiser come in to tell us how much loss
we had. , He told us we had lost 160 feet.
MR. DE MAULA: What is the appraiser's name?
MRs.PRICE: Breslin, I believe.
MRS. I.YTLF: What improvements have you made?
MRS.PRICE: Nothing since 1959, except gardening. It needs
rewiring, needs a new bathroom. I have a partial basement that
is in very bad shape. We may have painted a window or two as it
needed it. I understand the house is over 100 years old. It would
take a small fortune to fix. The front porch is falling away from
the house. My main complaint is that we lost so much footage-
140 feet definitely.
•
Grievance Day
Town of Southold -18- July 17, 1973
MR. DE MAULA: It should be resurveyed
MRS. LYTLE: Your property has not been reassessed since
1959. That 's almost 13 years. How much do you think the
value has gone up? That is the basis on which you have your
increase.
MRS.PRICE: I feel the buildings have deteriorated. The
windows won't open. It looks good when you pull up to it.
It has white shingles and the trim painted black.
; RS. LYTLE: Do you think you could sell it as it stands?
MRS.PRICE: I am sure I could sell it.
MR. WALKER: Any time an accurate survey is presented to
the Board of Assessors, and the acreage is proved to be wrong,
we would readily change it according to the findings of an
accurate survey.
MRS. LYTLE: Would you review it if you had a new survey?
MR. WALKER: Yes,
MRS.PRICE: I live on a private road which costs $200 or
$300 to fix.
MRS. LYTLE: When you live on a private road you are supposed
to have more value because you have privacy.
MRS.PRICE: We get high road taxes and get everything else.
The only time we had help was when we had to have an ambulance
come in.
MR. E. FICKEISSEN: I would like to state that the Board of
Assessors acted on this, not David Walker as Assessor. We all
did this equally.
MRS. LYTLE: According to law we can not make a decision at
this time. We will hold another meeting and review the testimony.
You will be notified in about two week's time.
Grievance Day
Town of Southold -19- July 179 1973
8. Karl and Virginia Guiler
Box 1153
Mattituck, New York Prop. 1480 Westphalia, Mattituck
School Dist. #9
Land: $6,000 Total: $13,600
Petitioner wishes to have assessment reduced to $8,640.
Mr. De Maula administered the Oath. Mr. Guiler responded
"I do".
MRS. LYTLE: Is this your figure; market value $48,000.
MR. GUILER: That was an appraisal submitted in 1970-71.
The date that the house was built runs from 1870 to 1910. Mr.
Slatz said it was before 1900 and estimated 1870 but I have been
told by some people that it was about 1910. I have made no change
in the character of the house except to install sinks.
MRS. LYTLE: They are in the process of reassessing the
Town of Southold but it is physically impossible to do it in one
year.
MR. GUILER: I have consulted an attorney and on the basis
of equal tax for everybody in taxing an area, it should be
assessed by the same group and during the same period, and if
they don't finish it, it should be assessed the same as everyone
is assessed.
MRS. LYTLE: It seems to be a physical impossibility.
MR. GUILER: They change on an inflationary basis but that's
applicable to everyone. If you are going to have segments of
tax area where they have not been reviewed in that year, that
is not equal tax.
MR. DAVID WALKER% That may be so but a numberof years prior
to this your property was never reviewed while other people were
being reviewed.
MR. GUILER: It would be ameliorating circumstances.
MRS. LYTLE: This is the way the law works, and the way we
do it.
MR. GUILER: There is a discriminatory phase to this treatment.
I don't think Assessors came to my house this time. I think they
Grievance Day
Town of Southold -20- July 179 1973
took pictures and they jumped it up and I can't see it. I am
familiar with values that people place on their properties and
I know there are properties listed for sale and they are asking
$90,000 and $200,000, and the taxes would be considerably in
excess of the ones that are on those properties.
MR. DE MAULA: It's a willing buyer and a willing seller
under normal selling conditions. I could put my house up for
$200,000 and someone might be foolish enough to buy it but my
house isn't worth it.
MR. GUILER: Mr. Muller sold for about $125,000 and taxes are
$1,400. Believe me, that doesn't make sense.
MR. HEUSER: You have gained by this gradual appraisal of
property for eight years.
MR. GUILER: I have done nothing but put on a new roof in
eight years, and assuming that the assessors were cognizant,
they did not see fit to raise my valuation. I don't even have
a garage and they have me assessed at a higher rate than adjoining
properties. The Satterlee's have two houses and are putting up
another one, and they have a garage, and they are assessed at
less than I am.
MRS. LYTLE: For us to make an intelligent decision, we
must be put in a position to compare the property in your area.
MR. GUILER: I have to dispute you on that because we are
all in the same Town of Southold. We all know that there are
certain areas where properties have a status value which, in effect,
has a major influence on its money value. I think you will agree
that property on Nassau Point has a tremendous list value. When
you see a lavish house with a couple of acres and you find out
that their taxes are less than you are paying, that is no com-
parison. I give you one that's on the Bay and valued at
$150,000 and my taxes will be higher than that. Another house
has eight acres on the Bay, and it's $1,100. You people have to
entertain this. I used to be in the tax advisory business. I
called up an attorney and gave him my reaction on what had
happened. He told me he was just waiting for me to come along.
Theoretically, you should have everybody subject to review within
the same period. You should go out and get more assessors. It
has to be done because you have definite inequalities.
MRS. LYTLE: I would say that is a legal question.
MR. GUILER: I do not want to go to tax court but I will
be forced to do it if I don't receive some sort of remedial action.
In one instance, one of my neighbors has two houses and is going
to have another one and are assessed less than I am. This is
right next to me to the south, R. L. Satterlee Estate. There are
others that should be sitting here before you. I am not going to
lie down and die because they lie down and die.
Grievance Day
Town of Southold -21- July 17, 1973
MRS. LYTLE: We will review some of the other properties
you mention. They are within the Town.
MR. GUILER: I talked with Mr. Fickeissen and he was very
courteous and very helpful but he emphasizes things that we
people are quite disturbed about. We are being assessed on the
basis that we are on the water but you know what Mattituck Inlet
is called "Mattituck Cesspool" and you should see the boats that
are in there today. You have an aroused group of people on that
end. Most of them are afraid to come and say this.
Another R. L. Satterlee place to the north of me has a house
of a later vintage. He is assessed for considerably less than I am.
The one next to me is higher because he has a tremendous house
that was built out of the old carriage house. I have steam heat,
electric wiring, and have had 50% of the plumbing replaced. We
took one bedroom and made a bathroom out of it. There are two
rooms on the third floor. It is more or less a Barrett. My wife
paints and we painted one as a studio. Actually, we have a three
bedroom house.
MR. DE MAULA: Would you consider that you could sell your
property for $48,000?
MR. CUILER: Your multiple is 189, I think. Divide 48 x 18
and you come out with $8,740. I would not complain about that.
I would even ,jack it up a little bit more.
MR. DE NAULA: If somebody said I would like to buy your
place for $54,000. . . (The Assessors assess at 25;$ of market value).
MR. GUILER: This is an old Victorian house. I won't have
many people who would make that offer. I do have a very nice setting.
I cut my own grass and I have plenty of trees and shrubs but I don't
want to be penalized.
MR. DE MAULA: That house is worth all of $48,000.
MRS. LYTLE: Are there any other questions?
(There was no response. )
MRS. LYTLE: According to law we can not make a decision at
this time. We will hold another meeting and review the testimony.
You will be notified in about two week's time.
• i
Grievance Dray
Town of Southold -22- July 17, 1973
9. Borge Espensen & Catharine Espensen
RRH#1 - Box 149
Mattituck, New York
Land: $3,60o Total: $7,850
Value: $40,000 Petitioner believes that assessment
should be $7,200.
Mr. De Maula administered the Oath. Mr. Espensen responded
"I do".
MRS. LYTLE: You figure your property is worth $40,000?
MR. ESPENSEN: I don't really know. I never got an appraisal.
I am not interested in selling. I am here about the value of the
property, itself.
MRS. LYTLE: Do you realize you had it assessed in 1965?
MR. ESPENSEN: I came down and talked to Mr. Fox and asked
how this number was arrived at. I was given some figures and the
figures don't add up. I was told waterfront property is assessed
by 28 linear foot. You take 28 by 90 feet, it comes to $2,520,
and it says $3,600 here. I was also told that the depth of the
property is a factor. The property goes back about 400 feet
but 200 feet of that is filled land. It 's unbuildable, it's
unuseable, it doesn't even drain. I have a copy of a survey which
indicates the two pieces of property which I bought in 1950. Then
the area was filled in. It's clay. You could not build on it.
I have puddles a couple of feet deep because it won't drain.
MR. DE MAULA: This was filled by dredging of the creek.
It's dredged fill.
MR. ESPENSEN: The actual line of the fill goes back further,
another 50 or 60 feet or more. Mr. Martocchia originally assessed
it and he said that land was not even considered.
MR. DAVID WALKER: This is the first time I have seen a
survey. It's a Van Tuyl survey dated 1961. It's 12 years old.
MR. DE MAULA: The dredging was done in 1954?
MR. ESPENSEN: I have tried to dig dry wells and I have gone
down 12 feet and still hit clay.
MR. WALKER: The reason for $3,600 is based on a formula.
We were using 110 feet - 35;$.
MR. DE MAULA: There is a question in my mind of the real
condition of this filled in land.
Grievance Day
Town of Southold -23- July 179 1973
MR. WALKER: I think the Board of Review should go down and
see it to understand what percentage of that property is useable.
MR. DE MAULA: This would have to be done if we get
assurance from the Health Department or there is a Building
Notice that this property is not useable.
MR. ESPENSEN: In late winter or early spring you can
sink up to your neck. I have managed to grow some grass on it
but there is nothing solid. I have gone down 12 feet to dig a
dry well. If you can go by the tax bill, th*t filled land is
not even considered in the tax bill.
MRS. LYTLE: How much do you think you could sell it for?
How much is it worth?
MR. ESPENSEN: I don't know.
MRS. LYTLE: You have put a .figure on of $40,000.
MR. ESPENSEN: That 's for the house and everything.
MR. DE MAULA: Does your house straddle both pieces of
property?
MR. ESPENSEN: I am on Ps 37 and 38.
MRS. LYTLE: Your total assessment is $7,850 and you
think it should be reduced to $7,200, a difference of $650.
Are you aware that the property is 25;$ of what the assessors
consider the value to be. You put $40,000 value and it is
assessed at $7,850. It could be slightly underassessed.
This is the basis on which we work; what you think it is worth
and what you think it should be reduced to.
MR. ESPENSEN: According to this, it's the land value that
went from $1,600 to $3,600. I don't think it is worth it, if
you are considering that piece of clay down there.
MR. DE MAULA: The total value that you have stated; these
are the things that we have to work with. As you look at the
package deal with house and property, you are actually by
those figures, underassessed.
MR. ESPENSEN: I am going by land value. Forget about the
house. The land went from $1,600 to $3,600. They filled about
8 feet above high water mark. The actual fill is brought back
50 or 60 feet at least. You can't plant on it, you can't plant a
tree on it.
MRS. LYTLE: You knew this when you bought it.
MR. ESPENSEN: Yes, but Mr. Martocchia said it was not on
the tax rolls.
Grievance Day
Town of Southold -24- July 17, 1973
MRS. LYTLE: The Deed you hrve from the Town of Southold,
what was that for?
MR. ESPENSEN: For the sum of $100 I got a release from the
Town.
MRS. LYTLE: Are there any other questions?
MRS. LYTLE: According to law, we can not make a decision
at this time. You will be notified in about two week's time
as to the Board's decision.
.10 William C. Chapek
Elizabeth M. Chapek
South Harbor Road
Southold, New York Land: $800 Total: $5,800
Petitioner believes assessment should be reduced to $4,900.
Mr. De Maula administered the Oath. Mr. Chapek responded
"I do".
MRS. LYTLE: It cost approximately $10,000 to build the house.
How much do you think it would be worth now?
MR. CHAPEK: It's not for sale. If I were going to sell I
would have an appraiser or a real estate man come in. I assume
that our assessors are a form of appraiser.
MRS. LYTLE: We are just asking you for your opinion. You
realize that this has not been reassessed for ten years?
MR. DE MAULA: It was assessed on March 10, 1963.
MR. CHAPEK: I would have to dispute that because we did
not finish construction until 1965. If it was done in 1963, time
flies. Our daughter was born in 1962 and it appears to me we
did not move until the end of 1963 or the Spring of 1964. Mr.
Martocchia and myself sat down on this thing.
MR. HEUSER: It was finished in 1973?
MR. CHAPEK: It was finished in 1965. I have a date here when
the bill was paid on the garage, July 20, 1964. That was when the
addition to the house and the garage were finished. I have a
building permit.
MR. DE MAULA: When was the final assessment on completion
done?
MR. CHAPEK: I believe it was 1964. I did not bring my tax
statements with me. I see no importance as to the date of the last
Grievance Day
Town of Southold -25- July 179 1973
assessment.
MR. DE MAULA: Mr. Chapek has been under partial assessment
since 1966.
MR. CHAPEK: I had a final assessment. When it was reconciled
it was taken off as partial assessment.
MR. E. FOX: The partial was for the year 1963. It was put
on in 1962. In 1963 we went there and no one has been there
since until this year.
MR. CHAPEK: The garage was built in 1964. I have never
said it was picked up or was not picked up.
MRS. LYTLE: The garage would be added to it.
MR. CHAPEK: One of the things I am contesting; in my
garage I have 500 sq, ft. and the shed has 250 sq. ft. I have
a bill here that shows labor and material. The supplier was
George Penney.
MRS. LYTLE: This is what it cost you to build in 1964.
You were not assessed until 1973 so you were assessed at cost.
The assessment is based on market value and I 'm sure you would
not sell it for $1,370. You would want more now.
MR. CHAPEK: I will get anything I can get.
MRS. LYTLE: The law says that you are taxed on the market
value, what you could possibly sell the house for, or the garage.
There is property being sold all around and you know what it would
cost to replace.
MR. CHAPEK: We have replacement value. Our insurance man
recommended that we put it to $35,000. I was also told when I
questioned the assessment procedure.
MR. FOX: He came in in May or April. He should not have
had any knowledge of this until June 1st,
MR. CHAPEK: I had no idea I could not look at that card.
May I look at it now?
MR. FOX: Yes,
MRS. LYTLE: Your total estimate is $5,800. The assessors
assessed it at 25% of value, $23,200. They were lenient
because you say you have had it insured for $35,000.
MR. CHAPEK: The contents of the house have nothing to do
with the evaluation of the house. My insurance agent came down
and my wife has a collection of pressed glass. This is house plus
Grievance Day
Town of Southold -26- July 17, 1973
contents of the house.
MRS. LYTLE: Please change this to show house and contents.
MR. DE MAULA: Insurance goes 20% for furnishing of the
house, normally.
MR. CHAPEK We have books, records and pressed glass.
The glass is quite valuable and that is the reason he upgraded
it. We were insured originally for $18,000. I thought
$2590OD or $27,000 would be equitable.
MRS. LYTLE: Do you have a listing of it? Do you have an
approximate idea of the value?
MR. CHAPEK: She has a collection of goblets at $p20 a
goblet, and she has 170 of them.
MR. DE MAULA: You can see that that figure was misleading.
MR. CHAPEK: This is an Agway policy. I have another
question: I was told that garages in Southold are assessed at
$1 a foot. I just submitted that; would you mind checking to
see if the square footage agrees:
MR. DE MAULA.: (reading) Garage - 25 x 20; Shed - 10 x 25;
total square footage - 750 sq. ft.
MR. CHAPEK: Then I was raised $1,100 on my building. There
was no addition made to that building from the time the assessors
came 11 years ago until now. I find other properties show no
upgrading. . . Snellenburger and Ford show no increase. Snellenburger
is just down the road from me.
MRS. LYTLE: How do you know that?
MR. CHAPEK: I looked at the book outside and he is way
under me and has a bigger house and is on the beach, which I
don't have. Barringer - the house went from $3,500 to $59400.
It's twice the size of mine. They have three houses with
electric. I have $5,000 assessed valuation.
MRS. LYTLE: Leave the list with us for our review.
MR. CHAPEK: It's quite interesting. It's glaringly inequitable.
I also have some questions on land assessing. I have broken this
down the same way. Peirsons - $300 an acre, woodland. It was
,just sold. These people are on a paved road. We are on a private
road and we have to maintain our own road.
MRS. LYTLE: You also have the privileges of being on a
private road.
MR. CHAPEK: That is my choice.
Grievance Day
Town of Southold -27- July 17a 1973
MR. CHAPEK: I am listed on the books as 2/3 of an acre.
If you will look at the land map it shows I have full use of
2/3 acre. Not quite half of my land is meadow land. The man
next door to me has 3/4 of an acre and is assessed onl $100
more than me. (Mr. Chapek showed the map to the Board.
I feel my original mistake was in not protesting my last
assessment. Now, I feel I am being assessed at an unreasonable
rate. I am basing it on figures that I took out of the Assessor$
books. This creek (referring to map) comes right down and that
is mud land. Jacobs filled it in. I can't use it. I understand'
that land has been pumped up in front of beaches and they can't use it.
This is the channel. This is Southold Park District. They claimed
this land.
MR. FOX: These people had to grant permission to have the
fill put in. If it's filled in front of their property, it's their
property.
MR. CHAPEK: I was told it did not appear on the tax rolls
because you could not build on it.
MRS. LYTLE: Some of the land down there is on the tax rolls.
In that particular case you have the protection of privacy. You
pay for privacy.
MR. CHAPEK: Meadowland should not be taxed at the same rate.
You are saying meadowland is taxed at the same rate.
MRS. LYTLE.- No, I won't say it is taxed at the same rate.
MR, CHAPEK: If you take a look at that you will find it is
out of line.
MR. DE MAULA: Would you say that one third of it is un-
useable?
MR. CHAPEK: It's a shade more; I will accept one third.
MR. DE MAULA: Would you say you have a half acre of useable
land?
MR. CHAPEK: It is less than a half acre.
MR. DE MAULA: It appears that almost one third of this
property is substantially meadowland.
MR. CHAPEK: It's one third of two thirds of an acre.
MRS. LYTLE: Are there any other questions?
Grievance Day
Town of Southold -28- July 17, 1973
MRS. LYTLE: According to law, we can not make a decision
at this time. h`e will hold another meeting and review the
testimony. You will be notified in about two week's time.
11. Minnie Schutt and others
Charles J. A. Rau
#566, Mattituck, New York
School District #9
Mr. De Maula administered the Oath. Mr. Charles Rau
responded "I do".
Mr. David Walker brought out the map showing a triangular
piece on Westphalia Road,
MR. FICKEEISSEN: He says it can't be built on.
MRS. LYTLE: Is it on the road?
MR. RALE It's on Westphalia Road,
MRS. LYTLE: It would be difficult to build on it but
if the purchase of this property pre-dates zoning and it 's a
hardship case, you might be able to build on it. The Assessors
have to place their valuation on it on the basis of possibility
that it could be built on.
MR. RAU: I think we brought the same argument up at the
time of the last assessment. They saw fit then to reduce it to
$100.
MRS. LYTLE*. Do you have anything else to say?
MR. RAU: No.
MRS, LYTLE.- According to law, we can not make a decision
at this time. We will hold another meeting and review the
testimony. We will notify you in about two week's time.
12. Freda S. Rau
Charles J. A. Rau
Box 566, Mattituck, N. Y.
Land: $700 Total: $5,100
Grievance Day
Town of Southold -29- July 1.7, 1973
Petitioner :feels that total assessment should be reduced
to $3,000.
MRS. LYTLE: You must enter on the last line the amount to
which you wish your assessment reduced. (Mr. Rau complied)
Mr. De Maula administered the Oath. Mr. Rau responded
"T do".
MR. RAU: I am paying on the highest assessment on that
side of the road. Two people down the road are only paying
on $2,900. So I figure I am entitled to some kind of abatement.
MR. DEMAULA: Have you made any changes to your home?
MR. RAU: Nothing outside of a coat of paint. No additions
have been made. My neighbors land value went up but the building
remained the same but my land and building went up.
MR. DE MAULA: Are their conditions comparable? Are they
larger or smaller?
MR. RAU: That one for $2,900 would seem to be in better
condition than mine.
MR. DE MAULA: I am talking basically about the size of the
house; are there two bedrooms or four bedrooms, etc.?
MR. RAU: We all have the same.
MR. DE MAULA: The same square footage in the houses, within
100 or 200 sq, ft. of yours.
MR. RAU: Yes, they are all the same size.
MRS. LYTLE: The best we can do is check this out for you.
MR. RAU: I don' t think I am unreasonable.
MR. DAVID WALKER: I am glad he came in and gave you some
names for comparisons. They were all done at one time.
MRS. LYTLE: According to lawv we can not make a decision
at this time. You will be notified in about two weeks when our
investigation has been completed.
• •
Grievance Day
Town of Southold -30- July 17 , 1973
13. Philippe J. Maitrejean
Stella Maitrejean
Box 888, Mattituck, N. Y. 4 acre plot
Mr. DeMaula administered the Oath. Mr. Maitrejean responded
"x do"
MRS. LYTLE: You were not raised on the value of your house
this year. It was $7,200 in 1971 and $7,200 in 1972. The land
value was increased from $2,100 to $4,200.
MR. MAITREJEAN: I have owned this property for approximately
five years and my taxes have doubled.
MRS. LYTLE: The property has been assessed at $2,100 since
1959 and it was not increased until 1972.
MR. MAITREJEAN: You break it down into land and house. I
look at my tax figure, $1,472.86. You break it down into land
value and total value. I just look at the tax. In 68-69 the
land was $2,100 and the total was $7,700. I paid $783 in taxes
at that time.
MRS. LYTLE: We can't talk dollars. Let 's stick to those
assessment figures. In 1971 the building went up because you added
a garage. There was no protest in 1971. The only increase was
in the value of the land, which they doubled, because that had not
been increased prior to the time you bought it. I assume they
figured from 1959 to 1972 that land has doubled in value.
MR. MAITREJEAN: I think that these properties have problems
that are peculiar to themselves. This private road is a mile long.
MRS. LYTLE: A private road increases the value of your
property because itaffords you a certain privacy.
MR. MAITREJEAN: I am speaking for myself. These properties
can not be sold to a family with children. In the winter time
they are inaccessible.
MRS. LYTLE: You knew that when you bought it. There are a
lot of people who want a place just for the summer time.
MR. MAITREJEAN: I find that there is very little difference in
taxes for a house that is useable and usesthe school bus. This is
impossible to use in the winter time. Nobody can go past the
potato fields one mile to get to that highway.
MR. DE MAULA: What would you sell your property for?
MR. MAITREJEAN: I think that at the present time, mine is a
distressed property. We were wiped out by Levon. We are taxed
on 41 acres. I now have 3.97, no longer do I have 41 acres. As
Grievance Day
Town of Southold -31- July 17, 1973
far as a purchaser is concerned, this is a distressed property.
There is a bluff with a straight 20 foot drop.
MR. DE MAULA: We are familiar with that area.
MR. MAITREJEAN: I would have to sell at a distressed price.
MR. DE MAULA: What is a distressed price?
MR. MAITREJEAN: I have had no evaluation made on it. We
just had an appraisal made this past week but this is for litigation
purposes. I doubt if I would get as much for my property today,
although I did improve it, because of the nature of the damage that
has been done to it9 than I paid for it originally.
MR. HEUSER: I did notice that you have insurance of $40,000
for the house alone. The assessed valuation is $79200.
MR. MAITREJEAN: I feel taxes are out of line. I can not
make use of the services of this Town. I don't think you car►
sell this house to a family with children. We have lived there
for five years and have had two emergencies where we have had to
call the police.
MRS. LYTLE: People pay for their privacy. Are there any other
questions?
(There was no response. )
MRS. LYTLE: According to law, we can not make a decision
at this time. We will hold another meeting and review the
testimony. You will be notified in about two week's time.
14. John Charnews
Main Road
Southold, New York Land: $2,600 Total: $7,300
Petitioner feels that total assessment should be reduced to
$5,200.
Mr. De Maula administered the Oath. Mr. Charnews responded
"I do".
MR. CHARNEWS: My buildings are in poor shape.
•
Grievance Day
Town of Southold -32- July 17, 1973
MRS. LYTLE: You have not made any improvements?
MR. CHARNEWS: I improved in 1926. I have no cellar. The
house is standing on a pile of rocks, the chimneys are 150
years old and are no good. To dig a cellar, to put my house
on a cellar like the neighbors, would cost a fortune. It
needs insulation. From the outside it looks pretty good but
it's in poor shape
MR. FICKEISSEN: I told Mr. Charnews we would be glad to
come over and look at his house.
MR. CHARNEWS: I did not arrange for a time for him to come.
One year I sold to the school and they taxed me for land and I
do not own the land.
MR. FICKEISSEN: We made an agreement for a reduction of one
year. He sold property to the school. It was not taken off
the rolls so he paid that and we made an adjustment for one year.
MR. CHARNEWS: I don't object to the land, just the building.
MR. HEUSER: If there is no objection to the increase on
the land, which is $1,000, this should be $6,300, not $5,200.
MR. CHARNEWS: I won't fight it. People think that
property is very valuable. It is residential, what do you do
with it? Who wants to build over there? There is a church,
another church, a school. . . it takes me five minutes to get
out of the driveway. We would like to ask for Commercial but
they won't approve it.
MRS. LYTLE: We will give your petition careful consideration.
We will look into it. According to law, we can't make a decision
today but you will be notified in about two weeks.
15. John W. Pickering
Pickering Building Corp.
41 Grove Street
New Canaan, Conn, Fishers Island Property
Land:$1,000 Total :$$,200
Petitioner believes assessment should be reduced to $7,200.
Mr. De Maula administered the Oath. Mr. Pickering and Mr.
Bouton, who accompanied him, responded "I do."
Grievance Day
Town of Southold -33- July 17, 1973
MR. BOUTON: We are not complaining about the assessment.
We are taking exception; there are three buildings.
MR. PICKERING: The building in the rear was burned. We
finished the second floor. We appraised it and after consideration
removed it completely from the property. (Mr. Pickering showed
pictures of the property . Because of having removed this, we
thought the taxes should be reduced. Now, we only own two
buildings.
MR. FOX: It's not on the assessment rolls.
MR. PICKERING: According to a letter we received, it is
on the rolls.
MRS. LYTLE: (showed letter to Mr. Fickeissen).
MR. PICKERING: On the card it says two parcels joined, and
it says fire loss. That the one we rebuilt but the other one
we removed from the property.
MRS. LYTLE: You got a permit in 1971 to rebuild.
MR. DE MAULA: The card says you are only being assessed
for two buildings.
MR. PICKERING: We bought it with the fire damage.
MR. FICKEISEEN: There is only one assessment and there are
two buildings. It looks to me that there was $100 on the building
when the parcels were joined. There was $200 added to the land
and $100 to the building.
MR. FOX: It was joined two years ago. We only charged them
for two. The letter that was sent to them is misleading.
MR. DE MAULA: They are only being taxed on the two existing
buildings that they have now, with the improvements that have been
made.
MR. PICKERING: In view of the letter received, you can see
why we were curious.
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
We will advise you in about two weeks.
0 •
Grievance Day
Town of Southold -34- July 17, 1973
16. Alexander & Jo Anne Peskin
514 W. 114 Street
New York, N. Y. 10025 Lot #3
Map of Northwood Estates
$600-$19200 Building Lot
Mr, De Maula administered the Oath. Mr. and Mrs. Peskin
responded "I do".
MRS. LYTLE: Why do you want a reduction?
MRS. PESKIN: We thought it excessive because we have not
built anything.
MRS. LYTLE: You paid $12 ,000 for the land. It is assessed
for $1 ,200 based on 25;g of the value of the land. 25;$ would be
$4,800.
MRS. PESKIN: We did not understand; and also discovered
that we should have filed for Veterans Administration benefits.
MR. PESKIN: I ,just filed it here today with the lady outside.
MRS. LYTLE: It has not gotten to us for review.
MRS. PESKIN: We came on vacation. My husband has his ID
card today but the girl said we could send a Zerox.
MR. PESKIN: All I have is this to show that I am a veteran.
MR. E. FOX: Prior to his owning this it was probably assessed
at $300. As the developer developed it, it would go up. It could
go up $200 when you build on it.
MRS. PESKIN: We will take care of the VA form.
MR. DE MAULA: If you do not consider the amount adequate,
you can come in and say that the VA is not adequate.
MRS. PESKIN: We will send it in the first week of August as
soon as we are in New York.
MRS, LYTLE: According to law, we can not make a decision
at this time. We will give you an answer in about two week's time.
Grievance Day
Town of Southold -35- July 17, 1973
17. Arthur Limouze Est. $10000 Total Clergy Exemption
East Marion, N. Y.
Mr. De Maula administered the Oath to Mrs. Limouze, Mrs.
Limouze responded "I do".
MRS. LYTLE: As Mr. Fox explained to me, your property has
not been reassessed for approximately 15 years and this is why
it seems to be such a terrific increase.
MRS. LIMOUZE: Because of the fact that I understand it is
at least 14 or 15 years old, this assessment, I looked up my
tax since 1959. Unfortunately, I am alone and I checked the
books of my husband to tell me what he was paying. There was
an 80% increase of rate in my total assessment. In 69-70 the
raise became 300%. My taxes are $600 plus of the value of 1959.
I was thinking of fuel, house costs, school. In 1963 I was
offered the rate of school teachers and the aalary rate of
teachers is $8,000 so the increase of $600 plus seems enormous.
I agree with the assessment of land because I know that land
is more valuable especially on the shore line. I did not want
to make a comparison with neighbors. I don't want to hurt my
neighbors. I agree on the assessment on land. Everyone wants
to invest in land. But on the house, it makes my tax bill
fantastic. When you look at it the building was depreciated.
This is my home and it has a sentimental value. The house value
has gone up 63% with a clergy exemption. I think a fair
assessment would be $2,000. There is also the question of my
clergy exemption. I think the clergy exemption should also be
increased.
MRS. LYTLE: That 's set by law.
MR. DE MAULA: Is this a misprint? The full value of the
property was $900,000?
MR. FOX: It should be $99,000.
MRS. LIMOUZE: We were offered Residential or Commercial.
We took Residential and that probably was at the time of the
assessment.
MRS. LYTLE: The property is insured for $28,000 including
contents.
MRS. LIMOUZE: That is house and contents.
MRS. LYTLE: Do you have a garage? Does your car fit into it?
MRS. LIMOUZE: Yes.
•
Grievance Day
Town of Southold -36 July 17, 1973
MRS. LYTLE: Are there any further questions?
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
We will write you within two weeks.
18. Gertrude McLean
Harold Reese Jr. and ano.
RFD Laurel Hollow
Blue Marlin Drive
Southold, New York
Petitioner believes assessment should be reduced to $6,300.
Mr. De Maula administered. the Oath. Mrs. McLean responded
"I do".
MRS. LYTLE: Is this assessment that you wish reduced on
your house or land?
MRS. McLEAN: On the house. I work for Mr. Reese. I am
a little familiar with what he requests. He wants you to look
at the house again.
MRS. LYTLE: Did he ask to have it looked at before Grievance
Day? It is up to the Assessors to look at the house.
MRS. McLEAN: I don't think he was aware of that.
MRS. LYTLE: I do not believe it is our job to reassess.
MRS. McLEAN: He wanted it reduced to the former figure of
$6,300 which he thought was fair.
MRS. LYTLE: That was the 1965 figure.
MRS. McLEAN: I guess he thought it was high then.
MR. HEUSER: Is anyone living there now?
MRS. McLEAN: He rents the house.
MR. HEUSER: It is assessed at 25% of market value.
MRS. McLEAN: The house was in a shambles and he did want me
to tell you. this.
MR. DE MAULA: The house is assessed at $3,400.
MRS. McLEAN: What would be the procedure?
MRS. LYTLE: Talk to the Assessors.
Grievance Day
Town of Southold -37- July 179 1973
MRS. LYTLE: They would like the assessment reduced back to
1963, if possible. They claim that the house is in poor
condition.
MR. E. FOX: We can investigate for you and recommend to
you. You can take our :recommendations or discard them.
MRS. LYTLE: We think we are within our rights to ask an
Assessor to go down and reinvestigate the premises. Unless
we find anything to the contrary, we will have an Assessor
reinvestigate.
MRS. LYTLE: According to law, we can not make a decision
at this time. After a further investigation, you will be
notified.
19. Samuel S. Markel
Box 436 Lot #74 School Dist. #5
Southold, N. Y. Harbor Lights
Land: $1,300 Total: $7,000
Petitioner wishes assessment reduced to $6,000.
Mr. De Maula administered the Oath. Mr. Markel responded
""I do".
MRS. LYTLE: You ask for a reduction from $7,000 to ,$6,000.
I assume it's on the house.
MR. MARKEL: I can eLve you the assessment of every house
on the street. All have full basements. My basement is 12 ' x 100 .
MR. HEUSER: Is it a crawl basement?
MR. MARKEL: It's just for a water tank. The Assessors are
aware of that but did not assess me accordingly. As far as
construction goes, I stated how much it cost me, and I have bills
to prove it. I have no insurance on it. I made it myself with
a hired man. My material cost was $10,000 and I have every bill
I paid for Scholl and myself.
MRS. LYTLE: You show the cost of construction to be $16,000.
Your permit is for $20,000 for the building.
MR. MARKEL: The only insurance I have on the house is
liability. I only live in it six months of the year. I live
on the Sound. I paid $6,500 for the lot. We were supposed to
have the roads fixed. We don't have Town roads.
MRS. LYTLE: You say the house cost $16,000 to build and you
paid $6,500 for the land. How long ago did you buy the land?
Grievance Day
Town of Southold -38- July 17, 1973
MR. MARKEL: Three or four years ago. The .reason the permit
was for $20,000 was that originally I was going to have a full
basement but then found out the construction costs.
MRS. LYTLE: Don't you think that the house is worth more
than it was in 1970. Your assessed valuation is $7,000. On
the basis of 25% your house would be valued at $28,000. Would
you be able to buy that same place for less?
MR. MARKEL: I can duplicate it tomorrow. My big argument
is that there are people with better houses and they pay less.
MRS. UTU E: In other words, you are basing it on inequality.
MR. MARKEL: On two things. I don' t have a basement. I
don't want anything for nothing.
MRS. LYTLE: We will make comparisons and see how it works
out.
MR. MARKEL: I never came to this place before.
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
You will hear from us in about two weeks.
20. Mattituck Shopping Center
Main Road, Rte. 25 & Factory Ave.
Mr. Thomas James Cassella
#504, Route 110
Huntington Station, N. Y. 11746
Land: 51.,700 Total : $339,900 (Partial )
Petitioner requests land value be reduced to $45,000.
Mr. De Maula administered the Oath. Mr. Cassella responded
"I doll,
MRS. LYTLE: As I understand it, you are just asking for a
reduction on land.
MR. CASSELLA Land and building taxes throughout.
MRS. LYTLE: You say the property is insured.
MR. CASSELLA: For $198009,000 including liability.
MRS. LYTLE: Insurance on land, buildings, parking field,
light poles.
Grievance Day
Town of Southold -39- July 17 , 1973
MRS. LYTLE: $180,000 is land and buildings.
DiH. CASSELLA: No, that's land value.
MR. DE MAULA: It 's not completed yet is it?
MR. CASSELLA: No , it is not.
MRS. LYTLE: On buildings, you are assessed at a value of
$288,000. The Assessors place 25`,g on their assessed valuation for
buildings. We do not go by the equalization rate. They assessed
you for 25;$ of the value of the land. If we figure 25% of
81,414,848, it would make the buildings underassessed. We value
the buildings at 25% of market value.
MR. CASSELLA: What is your figure on the total assessed
valuation of the buildings?
MRS. LYTLE: $288,200 x 4 = $1,152 ,800.
MR. CASSELLA: Basically your assessment is lower than mine.
MRS. LYTLE: That' s what I was calling your attention to. The
Assessors were a little generous.
MR. CASSELLA: The actual construction of buildings is
$191149800.
MRS. LYTLE: Are you talking about a complete figure?
MR. CASSELLA: Yes. A & P is completed; the movie theater
is 85% completed, W. T. Grant is 9.5% completed. There is 90%
completion on the whole project. We have 34,000 sq. ft. on
mercantile stores which has not started. According to Mr. Tabor,
the mercantile stores are going to be increased $1 a square foot
assessed valuation on original figures. We came out with a total.
tax, which I presented to our stockholders, of $46:712.20. I feel
that under the partial assessment that we had, we are going to be
over this figure by about $8,000 to $10,000. The total partial
assessment is $339,900; the amount of the tax bill is $46,712 partial..
MR. DE MAULA: What you are saying is that you are approximately
$4,000 off over the estimated figure without completion of the
mercantile stores.
MR. CASSELLA: I understand that Mr. Tabor gave a full assess-
ment on Grants, which is not completed; a full assessment on A & P;
and the theater, which is not completed. I don't feel we should
have full assessment now. Then he told us that he is going to
increase the mercantile stores. Also, he has told usithat he is
giving us 25% for land evaluation and is also charging us on a front;
footage basis. On the figures he projected to me from 1969 to 1973
on the project he gave me a total rate of 9.22 and now he brings us
to 13.75 per 100. This he wrote in 1969, which I have submitted to
my lenders as well as stockholders. I don't understand the .25 plus
additional for each front foot.
Grievance Day
Town of Southold -40- July 17, 1973
MR. DAVID WALKER: We do this on the front footage basis
on the land. The building was done on the square foot basis.
We are using the tax rate from 1969 against the tax rate for
1973-74.
MR. CASSELLA: Mr. Tabor projected it 1969 to 1973.
MR. WALKER: The tax rate is 13.75.
MR. CASSELLA: He had projected this for a five year period.
MRS. LYTLE: You say you have been charged two different
ways. You have 646.83 front footage at $80 per .front foot,
making $51,700. That 's all you are charged.
MR. CASSELLA: But that's .25 which brings us up to
$206,800. Mr. Tabor's reasoning is that we have a lot of poles
in the ground. From 72 poles we went to 239 poles. He feels
we should be assessed some money after spending $189,000.
MR. DE MAULA.: On the mercantile stores, how much square
footage has to be built?
MR. CASSELLA: 34,000 sq. ft.
MR. DE MAULA: What was the rate before this? You said he
was going to increase this by $1 when they are completed. What
was the original quote on that?
MR. CASSELLA: That, he never gave me.
MR. DE MAULA: The number I am trying to arrive at. . . what is
the total cost going to be to you with the additional $1 plus
what it was origin&lly? What is going to be the total cost to you?
MR. CASSELLA: He never gave me an individual rate for the
mercantile stores. My associate tried, my attorney tried.
MRS. LYTLE: Have you anything in writing?
MR. CASSELLA: No.
MR. DEMAULA: If t�hx-is .is Completed ,
tax
tax Figure?
MR. CASSELLA: ±: don' t '{not.". Personally I am being hurt
because my lending institution won't give me my permanent mortgage.
1 am having a problem. The bank is insisting on a high rate of
interest now.
MR. FOX: I don't know who is going to be responsible for this
until our election of the Board of Assessors. School taxes are
going down, Cutchogue as well as Southold.
Grievance Day
Town of Southold -41- July 17 , 1973
MR. CASSELLA: I am not going to get a permanent mortgage
until I can clarify this with the bank.
MRS. LYTLE: Is there a possibility of going over these
figures and explaining them a little more clearly. We understand
you are $80 a front foot.
MR. CASSELLA: That' s based on .25 which means the property
value is $206,800. As a real estate broker I disagree that is
a fair market value.
MR. FOX: Our figure includes lighting fixtures.
MR. DE MAULA: That $206,800 includes blacktopping.
MR. HEUSER: Approaching it from the angle of improvements
and figuring 25;$ off that , what would your approach be to that?
MR. CASSELLA: I would be very happy to sit down with some
Assessor and go over the entire case.
MRS. LYTLE: Do you have any suggestions, Mr. Fox?
MR. CASSELLA: It's not my intent to try and save $5,000,
$6,000 or $7,000 if I am supposed to pay it but the lenders will
not issue my permanent mortgage until we have this straightened
out , on taxes. The difference seems to be $8,000 to $9,000 which
my lenders and stockholders won' t accept and the lenders will
depreciate my permanent mortgage.
MRS. LYTLE: Mr. Fox, Mr. Walker, and Mr. Fickeissen, how
soon can you see Mr. Cassella?
MR. DE MAULA: There seem to be too many loose ends. I
could not make an honest decision.
MRS. LYTLE: After consulting with the Assessors, all three
will meet you Friday morning at 9:30 A.M. at your place and see
what information they can come up with, and they will report back
to us.
According to law we can not make a decision at this time.
We will hold another meeting and review the testimony. When
our investigation has been completed you will be notified.
Grievance Day
Town of Southold -42- July 17 , 1973
21. Mrs. Cornelia S. Hubbard
Bergen Avenue 137 Hubbard Avenue
Mattituck, N. Y. Riverhead, N. Y.
Petitioner requests that assessment be reduced to $12,000.
Mr. De Maula administered the Oath. Mr. and Mrs. Hubbard
responded "I do".
MRS. HUBBARD: (referring to map) The land is rocky and
not very good to the north of that natural drainage in the
center of that piece. It is unuseable for anything to the west.
Actually, if you look at it from an investment standpoint, this
is anything but practical unless we sold it and got Capital Gains,
and we don't want to put in any developments at the present time.
MR. DAVID WALKER: We found they had 60 acres of land there
that was not in contention at that time. We made a survey to
see if any of it was untillable. As you go through there are at
least 10 acres that are not tillable. We took 10 acres off. He
came in with the fact that he had farmed 42 acres and is now down
to 40 acres so we made the change of 10 acres as we did not have
the benefit of the fact that there was only 40 acres farmed. We
felt that at least 10 acres could not be farmed.
MR. HEUSER: You did reduce their taxes?
MR. WALKER: Yes. From $15,000 assessment to $13,500 until
we determine if there are 10 other acres, on which the same con-
sideration should be given.
MRS. HUBBARD: Your assessed valuation was $15,000 and the
Assessors reduced it to $13,500.
MR. HUBBARD: Look at the north end of the property.
MR. WALKER: They tried to plant some onions there but it
looks as if he had to abandon it in the middle of it.
MR. FICKEISSEN: It was farmland but we did charge him for
more acreage. I believe there was 18 acres on some other
description. Years ago farmland was broken down.
MRS. LYTLE: You would like to have the other 10 acres
reduced?
MR. WALKER: Ed Fickeissen and I drove over it. There may be
more than the 10 acres we saw. The man's word, in this case, might
prove to be fact. He said he is getting 40 acres out; and we were
making a cursory observation of the property.
Grievance Day
Town of Southold -43- July 17, 1973
MR. HEUSER: That adjusted sheet there does not change your
thinking in any way. You have a 10;g reduction for that 10 acres.
MR. WALKER: He said there were only 40 acres he could farm.
If the wetland is good solid land he would have to take that rate
so there may not be any reduction. We will have to determine how
much of the wetland is tillable. We will have to take a look at
it.
MRS. LYTLE: What did you think you were taxed on?
MRS. HUBBARD: I thought it was $15,000.
MRS. LYTLE: Now that you know it 's $13000 are you satisfied?
MRS. HUBBARD: It 's better to have it useable than not to use
it at all.
MRS. LYTLE: The assessment is not based on whether you use
it or not.
MR. DE MAULA: You have 40 acres of tillable land, 10 acres
that would probably not be good for building, and 10 acres of
wetland.
MR. FICKEISSEN: The north end of the farm is not good land.
It is too sandy to farm. We still carry that at $230. an acre
everywhere else.
MR. HUBBARD: I am sure you folks know your business.
MRS. LYTLE: We cannot make a decision at this time, according
to law. We will let you know our findings in about two week's
time.
22. David C. Walker
Cutchogue, New York
Before Mr. Walker was sworn in there was a discussion on his
veterans exemption. Mrs. Judy King was called in to explain it
to him. Mrs. King said that the notice was written wrong. . .it
should have read $1,200 Land and $49500 Total. The Veterans
Administration deduction was incorrectly figured on the form.
Mr. Walker said that it is noted on the assessment roll as $6,200,
and that he had been raised $2,000. Mr. Fox explained that that
was on his house.
Mr. De Maula administered the Oath. Mr. Walker responded
III do's
•
MR. DAVID C. WALKER: My claim is that my assessment is
Grievance Day
Town of Southold -44- July 17, 1973
excessive, $6,200. My house, I can see being classed as waterview
property although I can't see the water. I can only use com-
parisons with my neighbors. One is twice as deep as mine and
wider and their assessment is $69500. What I feel is that this
veterans exemption thing did enter into the thing, and I think
that 's wrong.
MR. E. FOX: You can rest assured it did not enter into it.
MR. WALKER, Assessor: We will break the land down and the
building down. He doesn't know the exact comparisons with
neighbors. We can compare them with him. We will talk about
land first, and then the building.
MR. HEUSER: You have reduced the land $300.
MRS. LYTLE: There is a reduction on land but an increase
on the house.
MR. WALKER: The houses alongside me may have as much property
but I have not done anything to my house in three years except to
paint it.
MRS. LYTLE: You paid approximately $39,000 for the house.
You are assessed on the basis of $6,200 and that is 25%, which
would bring it up to $24,$00. You paid more than that for the
house. This has nothing to do with the Veterans Administration.
MR. WALKER: I had incorrect figures for the Veterans Ad-
ministration. Probably it's my fault. I feel that this house I
bought was built in 1922 and I can't see that it is worth that
much more. I don't mind if everyone is assessed equally. There
is a lot across from me, and Mr. Walker says I don't know the
dimensions, but it's 100' x 4001 , Bickert. Does the amount of
area include a cellar? I have a very small cellar, it 's not
under the whole house.
MR. FOX: The Bickert property is assessed at , than three
times on the land, and less on the property.
MR. HEUSER: I suggest that one of the Assessors speak further
with Mr. Walker in the other office.
MRS. LYTLE: Are there any further questions? If not, I will
advise you that according to law, we can not make a decision now
but will notify you within about two week's time of our decision.
Grievance Day
Town of Southold -45- July 17, 1973
23. William C. Hees
Matilda K. Bees
Sound Avenue & Aldrich Lane 2 Grey Birch Court
Mattituck, N. Y. Dix Hills, N. Y.
Land: $7,700 Total: $10,900
Mr. De Maula administered the Oath. Mr. Hees responded
"1 do"
MRS . LYTLE: You have a new survey map.
MR. BEES: The survey was done on November 1, 1972.
If you run calculations on the acreage it does bring it down
considerably. I think the one shown on the tax map goes back
to a survey of 1933. I can leave this survey with you.
MRS. LYTLE: We will attach it to your papers.
MR. BEES: This is involved with the C. W. Levon problem.
I am the oldest one in my area to know what has.:happened. I came
out in 1946. The survey shows that most of the erosion has occurred
since 1968. As I pointed out in my letter; the sand has been slung
up on the other side of the jettys. It's dangerous, the water
comes up to the base of the cliff and you have to evacuate the
beach. There was always a beach. I have steps down to the
beach and my cliffs are worse than what is shown on this map.
My steps are going. There is no access to the beach. I have no
use of the beach. I can't reshape my stairway because the normal
angle of the cliffs has been disturbed.
You can see what has happened on other property. You get a
vertical cliff and it causes the land to break away and eventually
it washes into the Sound. I don't intend to build any other
steps or stairways. We now use the Mattituck Town Beach. We are
losing vegetation.
MRS. LYTLE: It 's still waterfront property whether you can
put in stairways or not. You might have redress on the depth
of, your land if you submit a new map to re-evaluate it.
MR. BEES: A man should be entitled to use his land. I
can't get to my land in the middle of the winter.
Grievance Day
Town of Sauthold -46- July 17, 1973
MRS. LYTLE: As far as land is concerned, it is assessed
as to what the land is worth whether it is used for summer,
winter, or at all. If you are in on a private road you are in
the same position as anyone else on a private road. You only
get service in an emergency and this is why the Town has
been asking for 35 foot roads. You are in no different position
than a great many summer people out here.
(A comment was made about Lilco buying land).
MRS. LYTLE: I don't think we can get too involved in Che
Lilco angle.
MR. HEES: It is public knowledge that Lilco has bought
that land. If you came to buy my land, you would know that they
had bought that land.
MRS. LYTLE: You can come back next year on this. The only
thing I can see here, as I go over it, is that you might tell us
about the house.
MR. HEES: We have always used this only in the summer time.
Therefore, we board it up in the winter because of excessive
winds and sand. The exterior of the house may be misleading.
I have never improved it, and I don't think I will improve it
as I am afraid it might go right to the edge of a cliff, the
way the bluff is dropping off.
MR. HEUSER: We all board in') sur summer bungalows in the
month of October; and then sweep tLe s--.-tow away.
MR. HEES: I get no snow maintenance, no highway service.
MRS. LYTLE: How much do you think it would cost you to
replace that house today?
MR. HEES: Land and house?
MRS. LYTLE: Just the house value, $12,800. Do you think
you could replace that today? In other words, they have valued
the house at $12,800 which is a much lower rate.
MR. HEES: I was looking at houses along the Expressway,
with full heat, and they were $22,000. You would have to take out
something for the land. $12,000 might be high; it's old and I
have termites in the wood.
MRS. LYTLE: According to law, we can not give a decision
tonight. We will investigate and notify you in about two weeks.
Grievance Day
Town of Southold -47- July 17, 1973
24. Julius F. Jezek
RFD #1 Box 206B 4145 Pequash Avenue
Cutchogue 11935 Cutchogue, N. Y. 11935
Land: $1,100 Total: $4,700
Petitioner wishes assessment reduced to $3,780.00
Mr. De Maula administered the Oath. Mr. Jezek responded
"I do"
•
MRS. LYTLE: How much did you pay for your property?
MR. JEZEK: $21,000 in 1971.
MRS. LYTLE: Your land assessed valuation is $1,100 plus
$39600 for the house; that brings it up to $4,700 assessed
valuation. The valuation represents 25% of market value of the
property. Four times that figure would bring it up to $18,800,
which is less than youpaid for the house.
MR. JEZEK: I was told about the equalization rate.
MRS. LYTLE: We don't use that. We use 25% of the value of
the house and land.
MR. JEZEK: Some of my neighbors' land has remained the same.
MRS, LYTLE: Mr, Fox is pulling the cards of some of your
neighbors.
MR. DE MAULA: Does the $20,000 of insurance include some
of the furnishings of the house?
MR. JEZEK: I believe it does.
MR. DE MAULA: That brings it somewhere in line with the
25% of assessed valuation. Your insurance company would send a
representative to look at the house.
MR. JEZEK: I took that out in Great Neck,
MR. DE MAULA: Figuring on 20%, the value of your house would
be somewhere around $16,500.
MRS. LYTLE: One of your neighbors, Olivera; the house was
reduced but the land goes by the foot.
MR, JEZEK: He has more land.
MR. FICKEISSEN: We do it by what the land comes out to.
MR. FOX: If there is no change at all we try to get it so you
are not way up. He is assessed on three different parcels.
Grievance Day
Town of Southold -48- July 17, 1973
MR, FOX: Erwin; they only have a quarter of an acre of land.
MRS. LYTLE: Your frontage is different. :It 's all based on
front foot.
MR. JEZEK: Bernardi has a brand new house, almost a half
acre, their property was raised almost double. Mine was more
than tripled.
MRS. LYTLE: That 's because it was not assessed since 1965,
MR. JEZEK: Theirs were assessed at the same time, were
they not?
MR. HEUSER: They are not all assessed at the same time.
MR. DE MAULA: Bernardi's figure is $900 from $565. His
land was $200 and yours was $300, As of this date his land
has gone up over four times. Yours was $300, his was $200.
Yours is now $1,100, his is $900. His taxes have been raised
equally with yours.
MR. JEZEK: His is a brand new house, mine is an old house
about 50 years old. The floor is sagging. The reason alterations
had to be made was because of termites.
MRS. LYTLE: Is there anything else you can tell us?
(There was no response.
MRS. LYTLE: According to law, we can not make a decision
at this time. We will let you know our decision in about two
week's time.
At 5:30 P.M. Mrs. Lytle entertained a motion to adjourn.
On motion by Mr. Heuser, seconded by Mr. De Maula, it was
RESOLVED to adjourn the Grievance Day hearings until 7:00 P.M.
Vote of the Board: Ayes:- Messrs: Bogan, Heuser, De Maula;
Mrs. Lytle.
Grievance Day
Town of Southold -49- July 1.7, 1973
MRS. LYTLE: The Grievance Board has reconvened at 7:05 P.M.
25. Elizabeth C. Faucon
P. O. Box 602 Agent: Wickham & Lark
Southold, New York Main Rd. , Mattituck, N. Y.
Land: $800 Total : $4,100
Petitioner requests assessment be lowered to $3,000.
Mr. De Maula administered the Oath to Mr. Faucon. Mr. Faucon
responded "I do".
MRS. LYTLE: The tax book says that the assessed valuation of
the property is $3,300. An adjustment has been made sirioe this
form was made out. It was $49100 originally; it is now $3,300. . .
$800 for land and $29500 for house. You are requesting a total
assessed valuation of $3,000. What is the size of the land?
MR. FAUCON: 3/4 of an acre.
MR. DE MAULA: Do you have any insurance on personal property?
MR. FAUCON: I have an antique heirloom, a dining room set.
MR. DE MAULA: The property is insured for $20,000.
MR. FAUCON: That 's everything. I have 10 x 10's in that old
house someplace. My insurance man told me he did not know how
to adjust that.
MR. FOX: This house has appreciated at 70%.
MRS. LYTLE: This $10,000 only represents 30% of the value.
MR. FOX: He is living in a house with a much cheaper rate
than a summer place with no heat. He has the cheapest rate possible.
MR. HEUSER: Land value is $800; purchased in 1942 for $6,000.
MR. FAUCON: That was for theuhole thing.
MRS. LYTLE: The value of land in that area has gone up
tremendously since 1942.
MR. HEUSER: You bought it for $6,000. You have it valued at
$3,200. That 's quite a concession.
Grievance Day
Town of Southold -50- July 17, 1973
MR. FAUCON: That was a bigger piece of property. I sold
part of it. We had more than an acre. I only have 3/4 of an acre
according to your description on the tax map.
MRS. LYTLE: You think the house has greatly depreciated?
What is the market value on that basis? Some houses can be
restored.
MR. FICKEISSEN: I would say we have gone overboard on this.
MR. FOX: Today, the market is going wary up on old houses.
MRS. LYTLE: They have big rooms and high ceilings.
MR. DE MAULA: Do you have any documentation of anyone
offering you between $3,000 and $5,000?
MR. FAUCON: I claim the house is not saleable because you
would have to rip all the walls out.
MRS. LYTLE: Basically, the house was well constructed.
MR. FAUCON: It burns too much oil. I burn over $500
worth of oil trying to keep the downstairs comfortable. The
furnace is 1937 or 1936 hot water.
MRS. LYTLE: I was, at one time, very familiar with the
house. I wonder if it is restoreable.
MR. FOX: It is restoreable.
MRS. LYTLE: You must have put a kitchen in there.
MR. FAUCON: I did not put any kitchen in there. It was there.
MRS. LYTLE: I am talking about a sink and running water. You
say you have made no improvements since you bought the house but
you must have made some improvements when you bought the house.
MR. DE MAULA: Have you ever had this house appraised?
MR. FAUCON: No.
MR. DE MAULA: The only appraisal has been by the Assessors
of this Town?
MR. FAUCON: Yes.
Grievance Day
Town of Southold -51- July 17, 1973
MRS. LYTLE: Are you having Wickham & Lark file this claim
or are you doing it?
MR. FAUCON: They made that out. I don't know anything about
i.t.
MRS. LYTLE: Are there any questions?
(There was no response. )
MRS. LYTLE: According to law we can not make a decision
at this time. Mr. Lark is aware of this, he has appeared here
before. We will hold another meeting and review the testimony.
We will let you know the result of our findings in about two
week's time.
26. John J. O'Neill
P. 0. Box #551
Cutchogue, N. Y. Lot 20 Peconic Bay Prop,
Mr, De Maula administered the Oath. Mr. O'Neill responded
"I do".
MRS. LYTLE: These are two separate plots.
MR. O 'NEILL: I am the owner of Lot 16 and half of Lot 15
which is property on the Bay, and my house is located on that
lot, plus a garage. I am also the owner of Lots 20 and 21 which
are under-water lots and I have with me a map which shows them
to be under water. This was prepared as of July 28, 1966 by
Van Tuyl & Son. It's the latest map we have on this particular
strip where these two lots are located. On a prior tax
assessment these lots were assessed for $100. As of this year,
the latest assessment shows an increase on the land to $300,
which is a $200 increase on each lot. These lots (I wish to hold them)
extend out into Hays Cove and will never be useful again because
of wetlands. Therefore I feel that the assessments on Lots 20 and
21 should be reduced to $100.
MRS. LYTLE: Are there any questions?
(There was no response.1
MRS. LYTLE: According to law, we can not make a decision at this
time. We will hold another meeting and review the testimony. When
our investigation has been completed you will be notified.
Grievance Day
Town of Southold -52- July 17, 1973
27, John J. O'Neill
Nassau Point
Cutcho�_,rue, N. Y.
Mr, De Maula administered the Oath. Mr. O'Neill responded
"I do".
MRS. LYTLE: Did you bulkhead these lots this year?
MR. O 'NEILL: No. Zhe bulkheading was put in originally
in 1958.
MR. FOX: With this map he has here, you can see it.
MR. BOGAN: You are across the road. You own 16 and half of
15.
MR, O 'NEILL: If you note, the road extends out. In fact
the road with the broken line is water. I keep a boat here. My
dock is beyond the road. This bulkheading was not built as of
1973. They picked it up then but I originally put the bulkheading
in here in 1958. The garage is on my property and the house is on
my property, and I have blacktop.
If I might state, this map was drawn at the time Bill Johnston
sold this home to Dr. Perrone who is my neighbor and Dr. Perrone
owns half of this lot and I own half.
MRS. LYTLE: You should have brought this map into the
Assessors long ago.
MR. O 'NEILL: At that time there was a transfer of ownership
and he drew this up.
MR. HEUSER: Where does this road continue?
MR. O 'NEILL: It used to stop right here at my property.
This has been opened (indicating map) and a road has been laid
here and a turn-around.
MR. HEUSER: Will he go through your bulkheaded property?
MR. O 'NEILL: He will cross the blacktop. This road is a
33' wide road and goes off somewhere where the electric light is.
Beyond, where you see my dock, 25 feet out here is wetlands and
grass and meadow. This is not useable property. I am not saying
I don't want it but no one will ever get permission to build on it
or fill it.
Grievance Day
Town of Southold -53- July 17, 1973
MRS. LYTLE: I suggest that you speak with your Assessor
and show him the map.
MRS. LYTLE: According to law, we can not make a decision
at this time. We will review the testimony and will notify you
of our decision in about two week's time.
28. Ralph Lavinia
Anna L. Lavinia
119 Maple Avenue
Southold, New York Land:800 Total:$3,900
MRS. LYTLE: This is the first increase you have had since
1965.
Mr, De Maula administered the Oath. Mrs. Lavinia responded
"I do" .
MRS. LAVINIA: My only feeling, and I will give it to you
for what it is worth, is that we sit on that park. When we
first bought the place that was a nice little park. Now, they
have put in rest rooms and we have a drag strip that goes on down.
there. Normally, most property does appreciate in value but in
our particular case with every improvement that is made in the
park, our property depreciates. It's gotten to be like a Coney
Island there now.
MR. HEUSER: Does that have a 10 o 'clock closing hour?
MRS. LAVINIA: , Yes. As far as the Town is concerned, I am
sure every park serves its purpose but for those who sit right on
it, it's different. When they put rest rooms in there and a bocci
court, it did not enhance, our property. It did not make our
property more valuable. I think it's great, Ian a citizen of
Southold. I am just making a point that for the benefit of the
whole community it is acceptable, but for the people who are
sitting right on it, we do have an inconvenience. . . the turn-around
in front of my place.
MRS. LYTLE: Is there any parking space there?
MRS. LXVINIA: I am the last person in the world to say we
bhould not have it except that it has not increased the value of my
house. I was told that the reason our figures were raised was
because we put that little porch on.
Grievance Day
Town of Southold -54- July 17, 1973
MR. HEUSER: That was only $500 for the porch.
MRS. LAVINIA: That 's what it cost me but you assessed me that
much.
MRS. LYTLE: The land was increased $100 and the house up to
$3,100 but that is since 1965. That is a modest increase because
the assessed valuation is 25;$ of market value. If you take what
you have been assessed and multiply it by four it only brings the
house and land up to $15,000.
MRS. LAVINIA: I understood that your equalization rate
was 18%. I am at a disadvantage now. The book said 21% and also
cautioned the reader to check with the Town, and when I called
they said 18,%.
MRS. LYTLE: Any house they look at they assess at 251x.
MRS. LAVINIA: I accept the fact that property values have
gone up as we in Southold made improvements to this park but
with every improvement my value has to go down.
MRS. LYTLE: They have not raised you -,as high as they might
have if you lived in a different location. Do you think you
could get $16,000 for your house?
MRS. LAVINIA: I paid $13,000.
MRS. LYTLE: All you were assessed for was $15,300.
MRS. LAVINIA: You have me at a disadvantage. I am thinking
in terms of every improvement in the park makes me suffer a loss.
MU. FICKEISSEN: Would you consider this a fair assessment
if the park were not there?
MRS. LAVINIA: My grievance is that I am unfortunate enough
to be sitting on that park. You put my lot up from $700 to $800
and all we did was add a screened in porch.
MR. FICKEISSEN: This house originally had a screened porch
here. This is a finished room now. Since this house was looked
at, this screened in porch is now part of the house. It is now
enclosed.
MRS. LAVINIA: There was a screened in porch. Is that the
difference?
MR. FICKEISSEN: She added a porch of almost the same size as
the one that was there. She has no grievance on this house as to
the way it is assessed. The annoyance is the park.
Grievance Day -55- duly 17, 1973
Town of Southold
MR. DE MAULA: If this house could be sold for $16,000,
you are still actually ahead.
MRS. LYTLE: Is there anything else anyone wishes to add?
(There was no response. )
MRS. LYTLE: According to law, we can not make a decision
at this time. We will notify you in about two week' s
time when we have reached a decision.
29. Ralph and Anna Lavinia
119 Maple Avenue
Southold, N. Y.
Land: $8 ,400 Total. : $17,600
Mr. De Maula administered the Oath. Mrs. Lavinia responded
"I do".
MRS. LAVINIA: This is a beautiful home except that no one
will ever buy because of that park. At this time, we have
created a monster. I like people but we are talking strictly
finances. $70,400 is what they feel that piece of property is
worth. Would you buy a home worth that much that is next to a
park where there are firemen every night, bocci boys, etc. I
find myself apologizing.
MRS. LYTLE: Was the park there when you bought it?
MRS. LAVINIA: No one ever used it. There were just a
couple of benches on it.
MR. FICKEISSEN: Originally that assessment included all the
land up to where the Ferguson house is. That was part of the
assessment. It's off now.
MRS. LYTLE: There was a split sale to Lavinia in 1968.
1 think this is something else we will have to review. The only
trouble is the location. As far as the park is concerned, you
bought it only five years ago.
MRS. LAVINIA: They have been working on it like crazy.
I am saying, really and truly, if the house weren' t where it is,
the assessment would be fair.
MRS. LYTLE: The bocci court was there two years ago.
MRS. LAVINIA: Our boy died in 1970, and there had been so
much noise he couldn' t sleep.
Grievance Day
Town of Southold -56- .July 17, 1973
MRS. LYTLE: When did the changes start in the park?
MRS. LAVINIA: About two or three years ago. That 's progress,
but all I know is what it is doing to us.
MR. DE MAMA: You want this returned to the 1967 assessment?
MRS. LAVINIA: That 's all I can ask for. Everything else
benefits but we suffer. Nobody is going to pay top dollar. We
also have a smoke house for eels on the other side.
MRS. LYTLE: We will talk this over and notify you within
about two weeks' time as to our. decision.
30. Lawrence Fried
South Harbor Road
Southold, New York
Land: $800 Total : $4,200
Petitioner feels property should be assessed at $2,800.
Mr. De Maula administered the Oath. Mr. Fried and his
sister, Miss Fried, responded "I dor`.
MRS. LYTLE: I notice that this increase is the first increase
since 1964.
MISS FRIED: We feel it is double the amount in assessed
value. We feel our property is not any more impressive in any
way than the properties surrounding us; people who are taxed
lower than we are.
MRS. LYTLE: These small plots go by front footage. Yours
is 100 foot frontage and they are charging $8 a. front foot.
MRS. LYTLE: What about the house?
MISS FRIED: We have a basement that is not finished. We
only have a basement under the living room and dii.ing room.
The two neighboring homes which have less assessment that we do
have complete finished with complete kitchen facilities.
I think these are the things that are important in realizing how
we could sell the house for a certain figure.
• .
Grievance Day
Town of Southold -57- July 17 , 1973
MRS. LYTLE: How much do you think you could sell it for?
MISS FREED: $20,000 but 1 am not sure about that.
MR. DE MAULA: It ' s assessed at $16,800 with the new increase.
They figure fair market value of your home.
MISS FRIED: What about the 18% equalization rate.
MR. DE MAULA: They don' t use that.
MRS. LYTLE: The Assessor goes out and assesses at 25%.
In other words, your land was assessed at $800 so multiply that
by 4; the Assessor figures your land was worth $30200. your
house was assessed at $3,400 so multiply that by 4; the Assessor
figured your house was worth $13,600. That brings the total up
to $16,800. Do you think you could get that amount?
MISS FRIED: I would think we could get that. We paid $9,000
for it
The Board discussed adjoining properties for comparison:
One house where the basement was utilized was assessed at $3,700
in comparison to $3,400 for the Fried's house. The value of
another neighboring property was roughly $19,200 as of 1969.
MR. DE MAULA: They have not been assessed this year, as you
have. When they are eventually reassessed it will put them up
once more. In 1969 you were paying on $8,800 while they were
paying on $19,200. Now you are catching up. You have now been
reassessed. They will be caught up when they are reassessed.
MISS FRIED: If these properties were put up for sale, :1
know their houses would go faster than ours. On our bedrooms
we have a heavy drawback. They are not insulated . We have two
bedrooms, a kitchen, and a spare room. We have put on aluminum
siding. This was necessary because the old asbestos shingles
were falling off. We took out a loan and did the outside of the
house. It is a burden that we are still carrying.
MRS. LYTLE: You have a house that you recently put aluminum
siding on, it is an improvement, and you are being assessed on
property worth $16,800.
MISS FRIED: We are people who come down here on weekends;
we work in the city, get a month's vacation and use it here. We
are paying road taxes, school taxes, Town taxes. As visitors, this
is a hardship.
MRS. LYTLE: We are not permitted to consider hardship.
Grievance Day
Town of Southold -58- July 179 1973
MISS FRIED: I think it should be considered.
MRS. LYTLE: This is statute law. We don't have anything to
say about it.
MISS FRIED: My brother had to retire due to bad health
so these are the points of the case.
MRS. LYTLE: I appreciate your problems.
MISS FRIED: I found that we were the only ones who had been
doubled. The tax rates have not been standing still.
MRS. LYTLE: That, we have no control over.
MR. DE MAULA read a. paragraph from the Guidelines explaining
what the Board is allowed to consider.
MISS FRIED: My brother is a veteran. We just applied this year.
We didn't do it before because we felt things were alright with us.
MR. DE MAULA: You must take advantage of it. It is there
for your protection.
MRS. LYTLE: You understand our position.
MISS FRIED: I think it is much too high. With the other
taxes increasing, it is impossible.
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
Within about two week's time we will notify you.
MISS FRIED: Where else can I go?
MRS. LYTLE: Your only redress is the court. This is State law.
31. Leonard H. Scott and ano.
Box 8G West Road 186-11 Healey Road
Cutchogue, New York Jamaica Estates,N.Y. 11432
Land: $500 Building: $3,000 Total: $4, 500
Petitioner believes that assessment should be $3,500 total.
Mr. De Maula administered the Oath. Mr. Scott responded "I do" .
Grievance Day
Town of Southold -59- July 17, 1973
MRS. LYTLE: When our Asses ors go down they look at property
and figure what the market value is and then they assess that at
259' of the market value. Your land is assessed at $1, 500 and your
house is assessed at $3,000; a total of $4,500. Four times $4,500
is $18,000 fair market value. You say you paid $220000 for the
house.
MR. SCOTT: The house is about 100 years old and if I moved
here permanently I would knock the whole house down. If I sold
now, they would not even consider the house. You can't live
there in the winter.
MRS. LYTLE: A summer house on that piece of land your
Assessors feel is worth $18,000. They can't be too far off.
MR. SCOTT: I don't have time to find out what my neighbors
are paying on. What I am saying is that that piece of property
has gone up 300;$.
MRS. LYTLE: You were underassessed so they brought it up.
You had a break until the time that they got to reassessing.
MR. SCOTT: The fellow I bought it from paid $111200 for that
house.
MRS. LYTLE: Do youxealize how prices of houses have jumped!
If we got right down to the fine points, we could say your
property was underassessed.
MR. HEUSER: You did pay $22,000. You figured you were
getting your money's worth?
MR. SCOTT: At the time I sold my other house so I figured
I would buy this house. I rented it for eight years. He played
on my sentiment for the house. I think I over-paid for it. I
can't really say that I am right and you are wrong.
MRS. LYTLE: Have you anything else to tell us? Do you have
any concrete reasons?
MR. SCOTT: I think 300°, is very inequitable.
MR. DE MAULA: We will check the adjoining properties.
MR. SCOTT: It's none of my business but there are two or
three houses on a property and they pay less than I do. I don't
want to mention names. He has two houses, and is renting one of
them. Most of the people come from where we live in the city,
Jamaica Estates,
MRS. LYTLE: We will see what we can find out.
Grievande Day -60- July 17, 1973
Town of Southold
MRS. LYTLE: According to law, we can not make a decision
at this time. You will be notified in about two week's time.
32. Katharine M. Latham
Box 689 Orient, N. Y.
Gerald Latham $200 1972-73
900 1973-74
Petitioner feels that assessment should be reduced to
$200, as it was.
Mr. De Maula administered the Oath. Mr. Latham responded "I. do".
MRS. LYTLE: The land with no house on it was assessed at
$200 and now it has been increased to $900.00.
MR. LATHAM: It's meadowland. They put it up a great deal
higher than farmland. I can't do a thing with this meadow land.
I will trade two acres of meadow land any day for two acres of
farm land. It's restricted by Southold Town. .
MR. DE MAULA: Because it's meadow land, it can not be filled,
can not be dredged, just grass can grow on it.
MR. FICKEISSEN: The bulk of this is meadow land, some of it
may even be water.
MRS. LYTLE: In other words, there is nothing he can do
with this land.
MR. LATHAM: Near the road there is a little higher land.
MRS. LYTLE: Have you ever tried to sell it ?
MR. LATHAM: We don't want to.
MR. DEMAULA: Is this designated as wetlands on the Southold
Town map.
MRS. LYTLE: I would suggest that we check on whether this
is designated as wetlands.
MR. BOGAN: Are you past the viaduct going into Orient?
MR. LATHAM: Yes. Just before Ed Latham's. It 's almost
like a pie shape. We only have 50 feet on the Bay; it 's just
west of the little shack, right in front of Ike Edwards' place.
Grievance Day
Town of Southold -61- July 17, 1973
MRS. LYTLE: I am sure the Planning Board must have a map
designating wetlands. We will check on it. According to law,
we can not make a decision at this time but we will give you an
answer in about two week's time.
33. Orville Terry
Route 25
Orient, New York
Mr. De Maula administered the Oath. Mr. Terry responded "I do".
MR. TERRY: I am protesting both the land and the buildings.
The frontage is assessed at so much a foot. It has never been
done before. This is not development land.
MRS. LYTLE: You don't think it should be so much per foot?
MR. TERRY: I think it should be assessed for what it now is
which is farm land. This is what caused the big jump in land
assessment. On the buildings: these are old farm buildings. The
change was to assessthem by the square foot but these big old
buildings make a pretty big assessment.
MRS. LYTLE: How do you use these barns?
MR. TERRY: For storage. Part of my land is rented to my
cousin for farming and part is idle.
MRS. LYTLE: What is that small building?
MR. TERRY: That's a small bungalow which they call an "out"
building which used to be for a tenant farmer and which is now
rented. Some of the barns are in poor condition, some not so
bad. My objections are to the front footage basis of taxing
instead of farm acreage basis.
MR. FOX: They are waterfront plots.
MR. TERRY: They are on the opposite end from the house on
the sound.
MRS. LYTLE: You have 25 acres that they consider farm land,
that is $250. The rest of it is 1 acre taken out for two house
plots.
MR. TERRY: I have no objection to that.
MRS. LYTLE: They have valued that at $1,200.
MR. TERRY: My basic argument is on the north end and I think
that should be farm land. It's Christmas trees which I think is a
farm crop.
Grievance Day
Town of Southold -62- July 17, 1973
MR. DE MAULA: That was brought up at the meeting. Christmas
trees are not considered a farm product. They are classified
as Commercial. They have broken this down. It doesn't get
preferential treatment.
MR. TERRY: I would still argue that it is not front
footage.
MRS. LYTLE: It's waterfront.
MR. TERRY: It's not being used.
MR. DE MAULA: It has the potential.
MR. TERRY: It's always been farm land and I am protesting
this year.
MR. FICKEISSEN: Every farm on the water on the Sound or the
Bay goes by front footage.
MR. TERRY: It's never been done on this farm, only this
year.
MR. FOX: We are just getting to some of them. We did
over 3,000 properties this year.
MR. TERRY: It seems unfair to tax it for something that it
is not.
MRS. LYTLE: There are many people who own pieces of land on
the waterfront.
MR. TERRY: It doesn't make sense to hand out a tax easement
on one hand and grab it back with another. I think Southold Town
should make up its mind.
MRS. LYTLE: Some of these things are State law. You were
just lucky thalt it did not catch up with you last year. I see
your point but I hope you see ours too.
MRS. LYTLE: According to law, we can not make a decision
at this time. We will check the wetlands map and notify you
in about two week's time.
Grievance Day
Town of Southold -63- July 17, 1973
34. William W. Schreiver
Barbara D. Schreiver
Main Road, Orient, N. Y. $19700 $19700
Petitioner feels assessment should be reduced to $1,000.
Mr. De Maula administered the Oath. Mr. Schreiver responded
"to the best of my knowledge".
MRS. LYTLE% You say part of the land is wetlands?
MR. SCHREIVER: This is the map that was drawn for scenic
easement. This is the Latham property, this is the Bay, this
is wetlands, creek and wetlands, and up above, 100 feet from the
Main Road, is where you can actually walk. This is a Van Tuyl map.
MRS. LYTLE: This is wetlands that could be dedicated.
MR. SCHREIVER: We are trying to get scenic easement. Many
of us applied at that time but it was fouled up. We are all
oing in for scenic easement on the rest of the property.
referring to map) This is East Marion park. '!'+his has no value.
This property of J. Tuthill's is high ground but this property
has no market value. If you could dredge it and put a marina in
it would be valuable.
MR. SCHREIVER: I am being assessed $1,700. Ed Latham is
being assessed $192 an acre and he farms. Demarest is paying
$250 an acre. I am paying double taxes on this land that I can't
use. Since 1957 I never set foot on the other side of the creek
because I could not get there.
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
You will hear from us in about two weeks.
35. Arthur N. Penny
Pike Street
Mattituck, N. Y. $600 $6600
Petitioner feels total assessment should be $5,000.
Mr. De Maula administered the Oath. Mr. Penny responded
"To the best of my knowledge, I. do".
MRS. LYTLE: Would you care to give us the names of a couple
of these properties that you say are not comparable so we can
pull the files?
0 •
Grievance Day
Town of Southold -64- July 17, 1973
MR. PENNY: John A. Kehoe, David Tuthill, F. A. Gildersleeve
Est. , Edward Cavan, David Tuthill.
MRS. LYTLE: I should think that on the basis of this, we
should stur-y i.t . We assess at 25`x. Somebody gave out an
18% equalization rate
MR. PENNY: That figure was given to me last year by Mr.
Tabor.
MRS. LYTLE: Three of us were on the Board last year and
everything was figured at 25% of what they consider the market
value to be.
MR. PENNY: I will have to withdraw one contention. Based
on 256 my property would be worth in excess of $36,000.
MRS. LYTLE: You are taxed on your assessed valuation, that 's
25%. That brings it to $26,400. You paid $22, 500 some years back.
MR. PENNY: I have $28,000 in that document. It is inequitable
with other properties in the same block. My school taxes will rise
50% whole school tax on properties south of Rte 25 will be less
because assessments have not been increased. Mr. Walker says
they were unable to cover most of the property south of Mattituck.
MRS. LYTLE: This is nothing new this year. There are people
who have been increased every year in certain areas.
MR. PENNY: The assessment has gone up so my school tax will
be increased almost 50% more. This should apply to the entire
district.
MRS. LYTLE: The question is, is it a physical possibility?
My understanding is that they have tried to do the bulk of
Mattituck.
MR. PENNY: Why can 't they put a "withold" until they are
completed? It is unfair for people north to pay 50% more and
people south will pay less than they did last year. I think
I have a legal point. There is protection in the State Constitution
which requires that people be treated equally.
MRS. LYTLE: This is the point you are referring to.
MR. PENNY: Yes. The other one is properties on the same
block. I have been put up $2,600. At the same time an old mistake
was corrected. My neighbor has a comparable house and a larger lot.
What justice is there in it? Both have a one car garage. He has
Grievance Day
Town of Southold -65- July 17, 1973
a fireplace.
MRS. LYTLE: We will pull all these cases thatyou refer to.
MR. PENNY: The most valuable property on the block is
Tuthill 's house on the corner and he is assessed for $1,000 less
than I am.
MRS. LYTLE: I assure you we will check it out. According to
law, we can not make a decision at this time. You will hear from
us in about two weeks.
36. Apolonia Starikewicz
RFD Main Road
Southold, New York $3,000 $6,500
Two daughters and a son of Mrs. Stankewicz appeared before the
Board to speak for their mother. The petitioner feels that there
was an over-evaluation of $3,100.
Mr. De Maula administered the Oath to Mrs. Stankewicz's son
and two daughters. They responded "I do".
MRS. LYTLE: It's a good many years since the property was
reassessed.
MISS STANKEWICZ: About 12 to 13 acres only are tillable.
The remainder is all wetlands. It's of no use. When the County
made their report they declared that as wetlands. The State came
in several years and took 40 feet of the property. They put a
pipeline through. They offered $375 for an easement. My father
refused to sign anything. What can you do on top of a great big
pipe? The bottom land that is there my mother rents it for $75.
She is eighty years old.
MR. STANKEWICZ: The Town has declared it as Wetlands so
it's impossible to do anything with it, all but 1.3 acres. There
are two or three acres of woods.
MISS STANKEWICZ: 1. would say about 12 acres.
MR. DE MAULA: I would assume that the wetlands is designated
as swamp land.
MR. STANKEWICZ: It 's only 12 acres of farm land. Anyone can
check that out.
MRS. LYTLE: They allowed 19 acres for farm land.
MR. FICKEISSEN: Would you accept $250 an acre for each good
acre?
MRS. LYTLE: The point is you are getting the benefit of their
Grievance Day
Town of Southold -66- July 179 1973
figures. $250 an acre for 19 acres and you said 12 acres.
MR. STANKEWICZ: There is only 12 acres of farm land. The
farm land is good land and I would say is a good assessment.
MRS. LYTLE: You have 12 acres at $250 (farm land) = $3,000;
1 acre with house, $1,200. That gives us 13 acres. How many
acres do you figure is swampland?
MR. STANKEWICZ: We have two acres of woods. The rest is
wetlands, 11 acres. The total acreage is 26.
MR. DE MAULA: The Assessors say there is six acres of wetlands.
You are claiming eleven.
MISS STANKEWICZ: You charge $100 an acre for swampland or
wetland that can't be used.
MR. STANKEWICZ: How can we pay taxes on property that we
can't use?
MR. DE MAULA: Have those 11 acres formally been declared
wetlands by the Town?
MR. STANKEWICZ: The map I saw in the Town declared them
as wetlands.
MR. DE MAULA: We have to determine what the actual acreage
is.
MRS. LYTLE: Was this land taken out of the total 26 acres?
MR. STANKEWICZ: No. From what I. saw on the Town mapq
that's in there. I wish it would not be. I don't see why we
have to be assessed.
MISS STANKEWICZ: I work for the County Executive and his
whole spiel is "let's preserve farmland". You are forcing my
mother to sell. She could not possibly hold the property if the
taxes are up that high. The thing will be on the market, and
what will come in, developers.
MR. STANKEWICZ: You can't sell that piece. No developer
wants it.
MRS. LYTLE: We will get the Town map and check out what the
Town has actually dee lared wetlands. That's really all we can do.
You say you don't have 19 acres in farmland?
Grievance Day
Town of Southold -67- July 179 1973
MR. STANKEWICZ: The reason why we say 11 acres and show
26 acres of land, totalq is that 12 acres of land, is tillable.
MRS. LYTLE: According to law, we can not give a decision
tonight. We will check the Town map and notify you in about
two weeks as to our findings.
37. Rose Hofmann
4680 Pequash Avenue
Cutchogue, New York $400 $3,000
Mr. De Maula administered the Oath. Mrs. Hofmann responded
'"T do".
MRS. HOFMANN: It was raised $600, from $2,400 to $3,000. I
pay half taxes.
MRS. LYTLE: You think it should be reduced by $200. You
wrote $200 but you want it back the way it was before. It is
eight years since the property was reassessed and the Assessors
feel the value has gone up. They figure out what the market
value is and then they assess it; for 25`;-L so you ;erre assc::isec?
on the house which would actually be a market value of $10,4009 and
your property was assessed at $400. If you were to sell it could
you get $12,000?
MRS. HOFMANN: You know yourself that it is worth it. If T
could live someplace else it would cost me more.
MRS. LYTLE: In 1964 you paid $10,500 with furniture.
MR. DE MAULA: Would you say that approximately $2,000 worth
of furniture was in the house at that time?
MRS. HOFMANN: I guess so.
MR. HEUSER: The house was sold in 1964 for $10,900 and in
1973 it has gone up $2,000.
MRS. LYTLE: Is there anything further you wish to add?
(There was no response. )
MRS. LYTLE: According to law, we can not make a decision
at this time. We will investigate and notify you in about two
weeks.
Grievance Day
Town of Southold -68- July 17 , 1973
38. Marangas, Catherine & Theodore
Maiden Lane
Mattituck, N. Y.
Mr, De Maula administered the Oath. Mr. Theodore Marangas
responded "I do" . Mrs. Marangas responded "I do" .
MRS. LYTLE: , If I read this correctly you have not been
reassessed since 1963 so this is the first assessment in nine
years. They did not increase the value of your land but did
increase the value of your house.
MR. HEUSER: In 1962 , 27A went through there.
MRS. LYTLE: That ' s why the land has not gone up because
they don' t have as much but the value of their house went up.
They did not increase the assessment on your land, Mr. Marangas,
because you lost some of it to Suffolk County for a road. The
Assessors figure the market value of your house and then take
25`$ of what they consider a fair market value, and that i -
i,Lt; ! ,t:,sessed the house :for. They assessed $3,600 and if
you multiply that by 4, it comes up to $14 ,400. Do you think
it is worth that today? The house was assessed at $1 ,100 nine
years ago.
MR. MARANGAS: The house, as we bought it, was a shambles.
Whatever was done was to make it liveable. I had to put a roof
on because the roof leaked. Actually, there is no change except
for the front door. We had to move the entrance around on the
corner.
MRS. LYTLE: Do you think you could get $16,500 for it?
MR. MARANGAS: If I sold it for $16,500, 1 could not find
another place to live. By the same token, the condition is the
result of years to make it liveable.
MRS. LYTLE: That ' s what makes it more valuable.
MR. MARANGAS: You would have to sell. for $A40,000.
MR. FTCKEISSEN: T believe that house was reduced 7 or 8
years ago.
MRS. LYTLE: The building was reduced by $100 in 1963• You
have had the benefit of not having been assessed earlier be-ause
the Assessors can get around just so fast.
MRS. MARANGAS: Are they assessing all of Mattituck now?
Grievance Day
Town of Southold -69- July 17 , 197'
MRS. LYTLE: They are trying to. They will 'be assessed next year.
We don' t have enough Assessors or enough days in the year.
MR. DE MAULA: For nine years you haven't had an increase. 7
would say these figures are fairly well in line. $16,400 is the
market value; your insurance for $20,000 on the property less
20% for furnishings. . . approximately 20% for the contents, which
would bring it down to $1.6,000 coverage on your property.
MR. HEUSER: , I think an item that might be of interest was
the change in mortgage.
MR. MARANGAS: I think it runs ,Wt.
MR. DAVID WALKER: I think these people are entitled to an
easement through some property on Maiden Lane that gets them to
the water. They have a right of way.
MR. MARANGAS: They call :it a right of way but we have nothing
in the Deed.
MRS. LYTLE: Are there any questions?
(There was no response. )
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
We will notify you in about two weeks when we have made a decision.
-X
39. Lura Kruger
Peconic, N. Y. 11955 $2 ,400 $6,900
Petitioner feels that assessment should be reduced to $69000.
Mr. De Maula administered the Oath. Mrs. Kruger and her
daughter, Mrs. De Loiselle, responded "T do".
MRS. LYTLE: I note that you have your property insured for
$23,000. Is that just the house?
MRS. KRUGER: House and garage.
MRS. LYTLE: Does that include furnishings?
MRS. KRUGER: Yes.
MRS. LYTLE: We call your attention to the fact that you have
not been reassessed for 12 years. The value of your property must
have gone up.
MRS. KRUGER: I probably should have come down sooner to
complain because I think my property is assessed higher than it
Grievance Day
Town of Southold -70- July 17 , 1973
should be, on the land. It was raised from $1 ,200 to $2,400. :1
feel I am over-assessed.
MRS. LYTLE: You only ask for $900, which brings it down to
$6,000, the same as it was before.
MRS. KRUGER: My land is $2,400 and there is no one around
there who is assessed that high.
MRS. LYTLE: Would you give us some comparisons?
MRS. KRUGER: Staiger has .499. He has more acreage and pays
less; Danska, $5,200 for house and property; and Schultz. I have
not made any improvements on my property. I have 150 feet on the
nater artc9 less than 100 feet on the road.
MRS. LYTLE: You pay for being on the water. You are not on
an acreage basis here, you are on front footage.
MRS. KRUGER: There are people across the water from me whose
property is not assessed as high as mine: Cruikshank, Ba.yli.s, Milosa.
They all have .3eop property, 400 feet Jeop.
MR. .Iow muci-, do they have on the water?
MRS. DE LOISELLE: The assessment is based on the value of the
property.
MRS. KRUGER: I have not done any improvements since I built it ,
any more than to have it painted. Danska has completed his basement.
MRS. LYTLE: What is the size of your house?
MRS. KRUGER: My house is 28 ' x 38 ' .
MRS. LYTLE: Your house is larger than Danska's in square footage,
plus you have a 12 ' breezeway and a 16 ' x 22 ' garage. His property
is 24 ' wide and the porch is in his measurements.
MRS. KRUGER: There is a difference of $5,200 vs. $6,900 in
assessed valuation. He has complete living quarters in the base-
ment with heat.
MR. FICKEISSEN: We have no charge for anything in the basement
other than a garage. We would not know that he had a finished
basement. We have no way of seeing the basement. We don't question
a basement; if we see a dormer, we question that.
Grievance Day
Town of Southold -7.1- July 17, 1973
MRS. DE LOISELLE: Mr. Staiger has a dormer upstairs. Fie
has living quarters upstairs. His acreage is higher.
MR. FICKEISSEN: The valuation is higher on your mother's
house. He has 50' less footage than you have.
MRS. DE LOISELLE: Front footage. There should be some con-
sideration because it is not a square piece of property He has
more acreage than my mother has because his property is deeper
and also has more on the road side in footage.
MRS. KRUGER: What is the size of his house?
MR. BOGAN: 521 long, 24' wide, garage and 10' breezeway. In
the back he has a jetty.
MR. FICKEISSEN: There is $600 more assessment on his house.
MRS. LYTLE: Your mother's property is worth more because she
has 150 feet on the water. Everyone in Southold is assessed on
that basis. Is there anything further you wish to say?
WliS. KRUGER: I just feel T am assessed higher than my
neighbors.
MRS. LYTLE: According to law, we can not make a decision at
this time. We will hold another meeting and review the testimony.
When our investigation has been completed you will be notified.
40. Kenneth De Loiselle
Nancy De Loiselle
Little Neck Road
Cutchogue, N. Y.
Mr. De Maula administered the Oath, Mr. and Mrs. De Loiselle
responded "I do".
MRS. DE LOISELLE: We bought our property from D. Moeller.
We had a marsh in front. The Trustees had to vote on whether we
could have a 50 foot channel. (The Board studied the map .
D. Moeller must extend this so we now have an island out here
on the other side of the channel. Only at high water can we get
in and out. We want the barge removed because we are paying for
waterfront property.
MR. HEUSER: T think your problem is one for the Town Board.
Grievance Day
Town of Southold -72= July 17, 1973
MRS. LYTLE: ?•e have made a record of your complaint. Have
you been to the Trustees or the Town Board?
:SIR. HEUSER: There is no complaint about the assE�:>sriF�rtt v�a3z=4
{>r -Ivoiir• _ynintediate }rod) ;r•iay, ; ,. you can have property?
MRS. DE LOISELLE: We would have objections to an assessment
if they did not eliminate the barge.
MR. DE LOISELLE: Mr. Latham has explained to us that this
barge would wash in. The hull is still there.
MRS. LYTLE: I think the Trustees could give you an answer.
I would suggest that you see Supervisor Martocchia first. The
Town Board initiates action.
MR. HEUSER: Is there anything in your Deed that implies that
Moeller has to keep that channel clear?
MRS. DE LOISELLE: No.
MRS. LYTLE: I would recommend that you get in touch with
Supervisor Martocchia, and also with Mr. Goldsmith, the Chairman
of the Board of Trustees.
41. Alfred J. Terp & wf
Box 64
Southold, N. Y. $11,000 64,700
Mr. De Maula administered the Oath to Mr. Terp for three
hearings, Nos. 41, 42, and 43. Mr. Terp responded "I do".
MRS. LYTLE: This petition is on the Drug Store. The purpose
of appraisal was for settlement of an Estate.
MR. TERP: It was to settle the Estate of Henry Wolf. I
reshingled the drug store. It cost $2,000 to change it and the
property is insured for $209000, just the building, not the contents.
MRS. LYTLE: As we look at this, your land assessed valuation
is $1,000; your property is $3,700; which makes a total of $4,700
assessed valuation.. The Assessors look at the property and
decide the market value. The assessed valuation is 25% of that.
Multiply $4,700 by four and you get $18,800, which would be
considered the market value today. Back in 1967 you paid $15,500
for the property. You added improvements of $2,000 in 1970 which.
brought it up to $179500. Don't you think that since 1970 the
value of that property today would be $1000 more than in 1970?
Grievance Day
Town of Southold -73- July 17, 1973
MR, TERP: I made a comparison between the north side of the
street and the south side of the street on assessed valuation
based on front footage. On the south side of the street the
assessment is 27. 30 per foot. On the north side it 's 39.10 per
foot.
MRS. LYTLE: We would have to pull these files, which we will
not do tonight. Have you anything further on this particular one?
MR. TERP: I do not have any complaint about the building
but I felt that if it's 27.30 per foot on one side, it should be
a reasonable comparison on the north side. Thereforef I put that
in for $100.
MRS. LYTLE: You say your land assessment should be reduced to
$900.00.
MR. TERP: It would go along with the average cost on the
south side. I realize it's a petty thing but I thought it would
fit into the picture. I am just talking about land.
MR. FOX: When you pull the cards, check the depths.
MRS. LYTLE: Is there anything else on the Drug Store?
MR. TERP: No.
42. Alfred J. Terp & wf
Box 64
Southold, N. Y.
MR. TERP: This map gives a general idea.
MRS. LYTLE: This is just land, and they figure it's gone up
$1,400 in nine years.
MR. TERP: The original purchase price was $7,000 with house.
The house burned down in 1962. It had an evaluation of $1,000
which was the same as the Drug Store at that time. Then the value
of the land went to $1 ,400; now it's up to $2,400; $45 a running
foot. If you go directly across the street, the North Fork Bank
& Trust Company are charged $40 a front foot with a bank on it,
and I have an empty lot, and I am letting a man put a garden in.
This particular piece of property is of no use for anything.
It's a half acre, so , again, this picture shows me there are slight
inequities somewhere.
MRS. LYTLE: Do you have anything further?
Grievance Day
Town of Southold -74- July 17, 1973
MR. TERP: This piece of land borders on a piece of land
that belongs to Wickham. He has road frontage and he is assessed
at $6 a running foot (500 feet with 225 foot depth) , and this
has an assessment of $6 a running foot. I feel that things are
a little bit out of whack. The bank across the street is assessed
at $40 and the empty lot is assessed at $45. No. 14 is Kaelin,
No. 15 is R. Cron, and No. 16 is Rysko. They pay an average
assessment of 27.30 per running foot. When you take mine, I pay
an average of 39.10 per running foot. They are not quite in
balance. Very possibly there has been an error.
Rysko 's property would be comparable to the Variety Store.
Kaelin's would be larger 'than my Drug Store property. You take
the other lot with a building on it, and it would compare to my
empty lot. Compare Rysko 's land with the Variety Store and then
compare Kaelin's or Cron's with the Drug Store.
MR. HEUSER: There is a depth factor.
MR. TERP: I think they are almost comparable. 125' x 165 '
deep (I have 92 ' x 180' deep). I think that would be a fair
comparison. I was using that as a comparison to judge across
the street. Nos. 14, 15 and 16 are on the south side of the
street which is opposite to Nos. 9, 10 and 11. The one building
I am complaining about is the Variety Store, and the land on the
north side of the street compared to the south side of the street.
MRS. LYTLE: Do you have anything further to say?
(There was no response. )
43. Alfred J. Terp & wf
Box 64
Southold, New York (Lois Ann Terp - Variety Store)
MRS. LYTLE: Rysko is assessed for $800 more than you on the
building.
MR. TERP: Rysko 's is two story with an apartment above.
The Variety Store is one story and is not ideal construction.
The land is double; the house has increased $600.
MRS. LYTLE: You have 90.5 feet at $40 a front foot, $3,600.
You wish to question that too?
• i
Grievance Day
Town of Southold -75- July 17, 1973
MR, TERP: I wish to equate that with Rysko 's across the
street. The average across the street of those three parcels
was 27.30, and if you go across to the north side it 's 39.10.
MRS. LYTLE: The assessment is $5,600 Land, $9,200 Total.
MR. TERP: Looking at the construction of that, I can not
see that it is enhanced over what the original assessment was
a few years back.
MRS. LYTLE: You don't think the value of the building has
gone up?
MR. TERP: I asked each of the Assessors, when it was assessed
at $7000, whether they would be willing to purchase it for
$20,000.
MRS. LYTLE: On the land, we have all these things to compare.
Are you giving us any building to compare it with?
MR. TERP: There is no other building that would compare.,
The place is a mess. It would take a lot to restore the place to
business. You would have to put a new front on and a new roof on.
It's an architect 's nightmare..
MR. HEUSER: That 's what you paid $28,000 for, land, and
building and barn. Now they have it valued at $36,800, assessed
valuation by four; $8,000 more than the purchase price.
MR. TERP: I am not disputing that. I am disputing the inequity
between the north side and the south side. I am not talking about
buildings. There are tenements there.
MRS . I.YTLE: We can compare all the land. As far as the
building is concerned, it would be up to us to make a decision.
Can the Assessors give any further information on the building?
MR. FOX: It's at 75¢ a square foot.
MR. TERP: Compare that to Cliff Tyler's garage. That is
assessed at $1 a sq. ft. It's a 6,500 sq. ft. garage. I would
change with him tomorrow morning. It 's a cinder block garage,
all you would have to do to make it a nice store would be to put
a nice front on it.
MRS. LYTLE: I think we were asking for comparisons on
buildings. You gave us a garage at $1 a sq. ft.
MR. TERP: In reference to a piece of land, No. 28 Sidor
Realty, this gentleman is charged $28 a foot. (The Post Office
is north of this). If you go to No. 12 which is the next piece
Grievance Day
Town of Southold -76- July 17, 1.973
of property north, there is 550 feet of frontage, 160' depth;
this is $5 a foot. A 50' piece of it was sold for $6,500. It
would make that piece of property $71,0009 which divided by 4
would bring it down to $17,000 assessment. There is something
wrong in this particular equating. No. 2 is Wickham's property.
It was sold. The land was assessed at $900, the building $100.
A $1.9000 assessment, 90' frontage, 260' depth, $10 a front foot.
It sold for $18,000.
MRS. LYTLE: I would say we have a few comparisons.
MR. FOX: The Post Office was under threat of losing the
Post Office. You could see the advertisement in any local
paper for anyone to offer to build a Post Office on Depot Lane,
so this fellow was willing to let it go. As a .last resort he
bought this land. He is the only one who bought land up that
street.
MR. TERP: We go over to J. Wickham's. This is three sales
within a stone's throw of each other. John Wickham has 2 and 1/3
acres, 500' frontage, 225' depth, assessed at $6 a front foot,
north of Case's which is zoned Business. I have never had anything
but a garden on that particular lot.
MR. FOX: I still say you are not a farmer. This land has
been used for farming.
MR. TF.RP: Mr. Wickham sold a third of an acre to Baxter
for $3,000. He has 2 and 1/3 acres left. $8 000 x 3 is $24,000,
one quarter of that would be $6,000. These are the inequities
that I see. I would like my assessment to come down or have
theirs go up. Then, we have a very interesting thing here:
Nos. 4 and 5, side by side neighbors, one has 80' frontage,
300' deep, and the other has 1.55' frontage, 300 ft. deep. One
pays $12 and the other $15, for the same depth. There is a '
Beauty Parlor and residence, 80' frontage, 190' depth, $12 a
running foot. Stype Realty, 110' frontage, 244' depth, $13 a
front foot. Across the street, Case, 100' frontage, 425 ' depth-
$17 a running foot. Arts & Crafts, 75 ' frontage, 280' depth,
they are paying $45.
MRS. LYTLE: The only thing we can do is pull the cards and
see what it is all about.
MR. FOX: The side streets are not comparable to the Main
Street. The center of the business district is the most valuable.
This is standard procedure.
Grievance nay
Town of Southold -77- July 17v 1973
MR. TERP: On your garage you are paying $20 a front foot. I.
believe you have that with your building. I think your asking
price for that is $60,000. Here is a very interesting thing:
The North Fork Bank & Trust Co. building was rated at $10 a
sq. ft. , and the new Post Office at $3 a sq. ft. The North Fork
must have been built after the Civil War, and the new Post Office
is 3 years old.
MR. FOX: Two story vaults are included in the North Fork
assessment.
MR. TERP: I would say that the Post Office is a substantial
building. They have a terrazzo floor. I can't understand why
my empty lot is rated at $45 and the bank is rated at $40.
MRS. LYTLE: We can pull the cards and consider them, and
come to a decision.
According to law, we can not make a decision at this time.
We will hold another meeting and review the testimony. We will
notify you in about two week's time.
MRS. LYTLE: We have received 22 petitions in the mail.
If you all agree, we will meet next Tuesday, July 24th, at
9:00 A.M to review the testimony. We will work through the
evening in hope of clearing up 65 or more complaints.
Vote of the Board: Ayes:- Messrs: Heuser, Bogan, De Maula,
Mrs. Lytle.
Mr. Heuser made a motion to adjourn, which was seconded
by Mr. De Maula, and passed unanimously.
The hearings were adjourned at 11:50 P.M.
Respectfullys bmitted,
>>, ,
rllC:'•i(:.ftp 4 . `_`/ 1����
Marjotie McDermott, Secretary
g �
* � i
Grievance Day
Town of Southold -1- July 17, 1973
The following applications for review of Real Property
Assessment were received by mail:
44. Dr. Francis S. Perrone
Mrs, Priscilla G. Perrone
Haywaters Road - Box 89K - Cutchogue 11935
Northwest Lot #22 - Peconic Bay Property
Applicant objects to assessment because: Property under water.
Assessed valuation appearing on Assessment Roll: Land $200.00;
Total $200.00.
Additional facts: 251 parcel under water.
45. Koeppel, Sommer, Lesnick & Martone
220 Old Country Road
Mineola, New York 11501
Name of owner: 235 Mill Street, Inc.
Iten No. 9053; Parcel 739; N: South St. ; E: lst St. ; S: Adams
St. ; W: Seligson.
Assessed valuation appearing on the Assessment Roll :
Land: $18,900 Total: $52,000.00
Applicant object to assessment because: Property is assessed at
a higher percentage of full value (market value) than the
assessment: of all other property on the same assessment roll.
Applicant believe assessment should be reduced to $26,000.00.
46. United Artist Eastern Theatre, Inc. Koeppel, Sommer, Lesnick,
(Greenport Playhouse, Inc. ) 18x2 & Martan
Description of property: S: Main Road; N: Jos. De Shrage-L.I.Li.ght ;
W: Chapel Lane; .Jos. De Shrage and ors; Parcel 271.
Assessed valuation appearing on the Assessment Roll:
Land: $9,000 Total: $13,100.00
Applicant believes assessment should be reduced to $7,000.00
s 0 !
Grievance Day -2- July 17, 1973
Town of Southold
47. United Artists Eastern Theatres, Inc
(Greenport Playhouse, Inc. ( 18x2 Koeppel, Sommer, Lesnick &
Marton
Description: Parcel 346; N: Front St. ; E&S: Halpa Corp. ; E: G. D.
Weinstein; S: G. D. Wienstein; W: Barth Realty.
Assessed valuation: Land: $5,400 Total : $29,000.
Applicant believes property is assessed at a higher percentage of
full value (market value) than the assessment of all other property
on the same assessment roll.
Applicant believes assessment should be reduced to $14,800.00.
48. The Old Town Arts and Crafts Guild, Inc.
Cutchogue, New York
John H. Kaelin, Treas.
School District ;#'8 Tax Item 5183
Assessed valuation: Land: $3,400.00 Total: $5,100.00
Overevaluation claimed: $39300 based on equalization rate of 21`;'x.
Applicant believes assessment should be .reduced to $1,800.00
49. Mattituck Associates
c/o Fertig & Cronin
1539 Franklin Avenue
Mineola, N. Y. 11501 Type of property: Shopping Center
Assessed val. appearing on Assessment Roll:
Land: Total:
Item , 8263 - $13,700.00 $429000.00
6447 - 27,300.00 142,600.00
Full market value of property: $440,000.00
Complainant believes assessment should be reduced to $92,000.00
Grievance Day
Town of Southold -3- July 1.7 , 1973
(favid (Jr. Koch,Esq. of Counsel
50. Gulf Oil. Corp. P. 0. Address: Brisach, Sullivan & Sperendi.
Attorneys for Petitioner
170 Old County Road
Mineola, New York 11.501
Assessed Valuation: Land: $4,000 Total : $8,700
Overevaluation claimed: $4,700 based on 21% equalization rate.
Applicant objects to assessment because: Unequally assessed in com-
parison to all properties on assessment roll. Assessment against
property exceeds its full market value as equalized.
Applicant believes assessment should be reduced to $4 ,000 (18%) .
51 . Ladrhic Co. , Inc.
Eastport , New York 11941.
Assessed valuation appearing on assessment roll : Land :$4.800 Tot.al : S4 ,800
Overevaluation claimed: $3,000 - Percentage at which applicant believes
his property should be assessed: 18%.
Applicant believes assessment should be reduced to $1 ,800.00.
52. W. Harry Lister
West Road
Cutchogue, N. Y. 11935
Assessed valuation appearing on Assessment Roll :
Land: $4,800 Total : $4,900
Full market value: $22 ,000
Complainant believes assessment should be reduced to $3,900 -
latest equalization rate- 18%.
53. Rolf Johnson
Horton' s Lane, Southold Land: $600 Total: $3,200
Raised to : 5,200
Amount of overevaluation claimed: $1 ,200 - Complainant believes
assessment should be reduced to $4 ,000.
Grievance Day
Town of Southold -4- July 17 , 1973
54. Ethel E. Wortis
South Harbor Road
Southold, N. Y. 11.971
.Item 441.7
Item 2530 (formerly Grace Emerson
Assessed val . appearing on Assessment Roll :
Land: $ 9,400 Total: $20,000
23,400 27 ,900
Complainant believes assessment should be reduced to $627 ,900.
Complainant believes he is entitled to partial exemption granted
for Park Use of part of beach front.
Amount of exemption claimed: $4 ,000.
55. Ruth Emerson Cooke
Claire G. Emerson
Box 73, Southold, N.Y.
Assessed valuation appearing on Assessment Roll:
Land: $12,200 Total: $14,900
Overevaluation claimed: $5,000
56. H. Horace Terry
125 N. Lakewood Circle
Maitland, Florida '32751
Property: School Dist. ##2 , Main Road, Orient .574 acres.
Land has been increased from $400 to $1 ,000.
Letter of protest dated July ll, 1973 was received from H.
Horace Terry regarding the above. He also stated that a similar
notice was received, addressed to Harry H. Terry Est, in connec-
tion with a larger parcel of land almost adjacent to his property.
The assessment on this property was increased from $500 to $700
which may or may not be a reasonable increase but it indicates
that the increase in assessment on my property is not in line.
Grievance Day
Town of Southold -5- J'u.l.y 17, 1973
57. Joseph Mrowicki. Representative: James P. Lerro
Cox Neck Road (Neighbor) Jackson' s Landing ltd.
Mattituck, New York 11952 Mattituck, N.Y.
Land: $2 ,200 Total. $4 ,700
Letter received from Mr. Lerro: Please accept this letter as a
reasonable plea for Mr. Joseph Mrowicki regarding an increase of
55 to 60% in the new assessment of his land and building for
1.973-74. Mr. and Mrs. Mrowicki (81 yrs and 78 yrs. ) are
presently living car_ Social Security with no other income. Mr.
Mrowicki is a very sick man only recency being discharged from
Greenport Hospital. They reside in a vers meagre four room
house with no cellar and accommodations are just what they were
25 to 30 years ago, without any house improvements whatsoever.
It is understandable for land :increase of $600 -• but $1, 100
increase for Building seems quite (in all due respects7 unreasonable.
58. Ruth L. Satterly
coo Mary W. MacNish
Westphalia, Road
Mattituck, New York
Land: $6,800 Total : $18,800
Complainant believes assessment shoul.d be reduced to $10,800.
59. Stanley Grzesik.
Maria Grzesik
P. 0. Box 485
Greenport, N. Y. Land: $1,200 Total. $4 ,650
Claims overevaluation on land of $400. Believes assessment should
be reduced to $4,250.
60. Mary H. Dalton
148 Castle Ridge ltd.
Manhasset, N. Y. 1.1030 Sub. Ravacone 1:;cs 11 to 13 incl
Land: X1,000 total : 4.,100
complainant believes assessment should be reduced to P3, 600
. .. .. ... . ___._...
Grievance Dap
Town of Southold -6- July 17, 1973
61. Harry & Claire Appelgate
Box 734
Orient, New York 11957
Land: $900 Total : $3,000
Overevaluation claimed: Land $500 Total: $1,100
62. Charles Phillips W Wf
Kraus Rd,
Mattituck, N. Y. 11952
Land: $1,100 Total: $4,700
Complainant believes assessment should be reduced to $3:800
63. John M. & Catherine M. Mason
Box 624 345 Holden Ave.
Cutchogue, N. Y.
Land $1,100 Total: $6,000
(Apf:llication does not indicate araount of reduction desired).
64. Burton G. Tremaine & Wf
24 Peaslee Hill
West Hartford, Conn. Fishers Island, N. Y.
Land: $9,000 $17,800
(Letter from applicant requests reduction of proposed assessment
of the original main dwelling at Fishers Island).
Grievance Day
Town of Southold -7- July 17, 1973
65, Westbury Equipment Co., Inc. Agent : Wm E. deBruin, Jr.
615 Old Country Road 34 Willis Ave.
Westbury, N. Y. 11590 Mineola, N.Y.11501
13.26 acres Item # Part of 7825
Land: $6,200 Total : $6,200
"Subject of experttestimony on trial of this matter".
Applicant believes assessment should be reduced to 0,500
66. Westbury Equipment Co., Inc. William E. deBruin, Jr.
615 Old Country Road 34 Willis Avenue
Westbury, New York 11590 Mineola, New York 11501
10.8 acres Item #7827
Land: x,3,900 Total : $3:900
"Subject of expert testimony on trial of this matter".
Applicant believes assessment should be reduced to X2,200.
Is' A A