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2016
OF SO!/r�ol Kevin W.Webster,Chairman y Southold Town Hall,53095 Route 25 Robert I.Scott,Jr.,Assessor 7` P.O.Box 1179 Richard L.Caggiano,Assessor • Southold,NY 11971-0959 ®l�C®uI1I�,� RECEIVER BOARD OF ASSESSORS TOWN OF SOUTHOLD JUL — 1 2016 Southold Town Clerk We,the undersigned, do (severally) depose and swear that,to the best of our knowledge and belief, the foregoing final assessment roll conforms in all respects to the tentative assessment roll with the exception of changes made by the Board of Assessment Review and assessments made by the State Board of Equalization and Assessment. The numerical designations used to describe parcels of property within this assessment roll are a reference to the Suffolk County Tax Map Identifier assigned to each parcel so described on the Suffolk County Tax Map. The Suffolk County Tax Map Identifier consists of the Suffolk County District number, Section number, Block number, and Lot number listed in such sequence and which has been assigned to each parcel so described. Dated: July 1, 2016 Kevin ebster, Chairman Obert I. Scott, Jr., s :: Richard L. Caggiano, AssUsvor Received and filed this 1 st day of July 2016. /1 Elizabeth A.Neville Southold Town Clerk Website: www.southoldtownny.gov Ph: (631)765-1937 Fax: (631)765-1356 RECEIVED Jul 1 2016 Southold Town derk TO: Elizabeth Neville, Town Clerk FROM: Board of Assessment Review RE: REPORT—BOARD OF ASSESSMENT REVIEW—TAX YEAR 2016-17 DATE: July 1, 2016 Attached herewith please find for public filing in your office, complete file covering the public hearing(s) of the Board of Assessment Review, together with changes ordered by this Board to the assessment roll, Assessors' acknowledgement, etc. The duties of the Board of Assessment Review for the grievance period covering the 2016/17 assessment roll are completed. Chairman Mcftber / Membe 4 Me ber Pj, --vv Member Form BAR-4 STATE OF NEW YORK } COUNTY OF SUFFOLK } TOWN OF SOUTHOLD } 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 deponent's knowledge. Sworn before me this "� day of ne, I L.GLEIRI N bli State of New York 0 GL4879505 n Suffolk Coun Notary lic mmisslon Expires Dec.8, Member a Chairman Member /nJ Member Member RPTSA—200—4/72 BAR-2—Page 3 of 3 TO: Town Assessor FROM: Board of Assessment Review RE: ORDER FOR CHANGE IN TENTATIVE ASSESSMENT ROLL DATE: 7/1/2016 The Board of Assessment Review for the Town of Southold, has duly met to hear Complaints or grievances on the tentative town assessment roll for the tax year 2016/17 as prescribed by law. The Board, having duly convened, has considered each and every complaint or grievance on the assessments for the tax year indicated, as filed with this Board, as prescribed by law. A majority of the Board has determined that all the changes indicated on the attached page(s) will be made on the assessment roll by the Assessor. Total number of complaints submitted by Assessor _1180 Total number of complaints received on Grievance Day 3 Total number of signed stipulations 35 Total number of correction of errors 39 Total number of complaints reviewed by the Board _1257 Total number of reductions in assessment 13 Total number of withdrawals 1 Total number of dismissals 0 Total number of grievances without a change _1170 NOW, THEREFORE, the Board of Assessment Review hereby orders the Board of Assessors to make all changes in assessments as determined by the Board of Assessment Review on the assessment roll of the Town of Southold, for the tax year 2016/17, in conformance with this order. 29 Luke, Alexander O. 007.0-02-011.00210 05/12/2016 Denied PTRC 30 Radacinski, Stephen P. 007.0-03-002.00210 05/16/2016 Denied Tax Reduction Services, Inc. 31 Wolf, Andrew J. 007.0-03-011.02210 05/17/2016 Denied Tax Reduction Services, Inc. 32 McCarthy, Laura 007.0-03-019.03210 05/09/2016 Denied Brandt, Steinberg, Lewis & Blond 33 Johnson, Richard A. 007.0-05-015.00 220 05/16/2016 Denied Tax Reduction Services, Inc. 34 Clarke, Stephen L. 007.0-05-016.00210 05/16/2016 Denied Tax Reduction Services, Inc. 35 Fishers Island Dev Corp, 009.0-10-011.02210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 36 Fishers island Dev Corp, 010.0-05-012.11210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 37 Fishers Island Dev Corp, 010.0-05-012.12210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 38 Fishers island Dev Corp, 010.0-05-012.14210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 39 Fishers Island Dev Corp, 010.0-05-012.17210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 0 Fishers Island Dev Corp, 010.0-05-012.18210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1 Fishers Island Dev Corp, 010.0-05-012.21240 05/12/2016 Denied Cronin &Cronin Law Firm, PLLC 2 jAllan, Seth D. 010.0-08-010.01210 05/16/2016 Denied Tax Reduction Services, Inc. E63 Elwell, Roberta C. 010.0-09-001.02210 05/16/2016 Denied Suffolk ProperlyTax Professionals Inc. 4 Locke, Richard 013.0-02-008.09 210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 5 Sorenson, Rachel D. 013.0-02-008.12 210 05/16/2016 Denied ax Reduction Services, Inc. Schaefer, Michael E. 013.0-02-008.24210 05/12/2016 Denied Meyer, Suozzi, English and Klein, P.C. 7 Crokos, John A. 014.0-02-003.11210 05/16/2016 Denied Tax Reduction Services, Inc. 8 2055 Grandview Inc, 014.0-02-003.20210 05/16/2016 Denied Tax Reduction Services, Inc. 9 1925 Grandview Inc , 014.0-02-003.21210 05/16/2016 Denied Tax Reduction Services, Inc. 50 Kuehn, Robert 014.0-02-030.03 210 05/12/2016 Denied Empire Tax Reductions 51 Mendoza, Amelia 015.0-02-015.07240 05/10/2016 Denied AAA Property Tax Appeal LLC 52 IMendoza, Amelia 015.0-02-015.08250 05/10/2016 Denied AAA Property Tax Appeal LLC 455Lambrakis, chnoor, Robert G. 015.0-03-005.00 210 05/10/2016 Denied ventine_Properties elesis, Demetri 015.0-03-017.00 210 05/12/2016 Denied PTRC Peter 015.0-05-024.06210 05/16/2016 Denied County Tax Correction Agency olimer, Robert H. 015.0-05-024.11210 05/16/2016 Denied ax Reduction Services, Inc. uffe, Bryan P. 015.0-08-032.00210 05/16/2016 Denied ax Reduction Services, Inc. 58 CUOZZo, Joseph A. 015.0-09-001.03210 05/16/2016 Denied Tax Reduction Services, Inc. 59 Berglund, Joan 018.0-03-014.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 60 Martin, Liam 018.0-03-025.00210 05/17/201612600.00 George A Hammer Jr 61 Panagopoulos, Peter 018.0-03-026.00210 05/17/2016 Denied Tax Reduction Services, Inc. 62 Pohnson, Michael 020.0-03-014.03 210 05/17/2016 Denied Tax Reduction Services, Inc. 63 Mastorakis, Konstantino 021.0-03-024.00210 05/16/2016 Denied Tax Reduction Services, Inc. 64 Boukias, Helen 021.0-05-002.00210 05/12/2016 Denied Property Tax Reassessment Group Inc 65 Austin, William 021.0-05-006.00210 05/16/2016 Denied Tax Reduction Services, Inc. 66 Lopresti A C Rvc Lftm Trt, 021.0-06-004.00210 05/16/2016 Denied Tax Reduction Services, Inc. 67 Raimi Family Trust, 022.0-02-002.00210 05/16/2016 Denied Tax Reduction Services, Inc. 68 1M57as, Ilias 022.0-02-029.00210 05/16/2016 Denied ax Reduction Services, Inc. 6,9 ' rabibzadeh, Marjan 022.0-02-038.00210 05/11/2016 Denied Shroder & Strom, LLP 111 ILaz, Peter 033.0-04-033.00210 05/16/2016 Denied Tax Reduction Services, Inc. 112 Gabriel, Mary C. 033.0-04-074.00210 05/17/2016 Denied Tax Reduction Services, Inc. 113 Patane, Santo N. 033.0-05-006.00 210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. r17 Haasper, Carl 033.0-06-006.00 210 05/12/2016 Denied .PTRC LaTuso Fmly 2008 Iry Trt, 033.0-06-007.00 210 05/16/2016 Denied ax Reduction Services, Inc. Lewis, David R. 034.0-03-013.00 210 05/16/2016 Denied ax Reduction Services, Inc. Quirk, William F. Jr 034.0-04-011.00210 05/17/2016 Denied ax Reduction Services, Inc. Costello, John A. 034.0-04-017.00210 05/17/2016 Denied ax Reduction Services, Inc. Lovito, Andrew 034.0-05-014.00210 05/12/2016 Denied PTRC Montes De©ca, Anna L. 034.0-05-020.00210 05/12/2016 Denied PTRC 121 Mcintire, Scott R. 035.0-01-015.00210 05/16/2016 Denied Tax Reduction Services, Inc. 122 Kouvaris, Eleftherios 035.0-02-016.03210 05/17/2016 Denied Tax Reduction Services, Inc. 1.23 Morse, Craig N. 035.0-04-001.00210 05/16/2016 Denied Tax Reduction Services, Inc. 124 Israel, Lisa 035.0-05-011.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 125 Stocker, Ralph 035.0-05-028.00210 05/12/2016 Denied PTRC 126 Duggan, Joseph 035.0-05-031.00 210 05/12/2016 Denied PTRC 127 Kings &Alphas LLC, 035.0-06-026.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 128 Israel, Lisa 035.0-06-027.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 129 Cooper, Robert T. Jr 035.0-06-029.00210 05/17/2016 Denied Tax Reduction Services, Inc. 130 JDelaney, Bernard 035.0-06-031.00210 05/12/2016 Denied PTRC 131 Bettler, Anton 035.0-06-036.00210 05/16/2016 Denied Tax Reduction Services, Inc. 132 Haselnuss S Pers Res Trust, 035.0-06-038.00210 05/16/2016 Denied Tax Reduction Services, Inc. 133 Mcelroy, Kevin R. 035.0-08-001.04210 05/16/2016 Denied Tax Reduction Services, Inc. 134 Danisi, William 035.0-08-005.19210 05/16/2016 Denied Tax Reduction Services, Inc. 135 Hand, Suzanne 037.0-01-018.00210 05/16/2016 Denied Tax Reduction Services, Inc. 136 Di Leo, Michael 037.0-05-020.00210 05/16/2016 Denied Tax Reduction Services, Inc. 137 Cassaro, David 037.0-07-010.02210 05/12/2016 Denied Empire Tax Reductions 1.38 Mills, William J. III 038.0-02-005.00210 05/16/2016 Denied Tax Reduction Services, Inc. 139 Malley, John 038.0-02-014.00210 05/16/2016 Denied Tax Reduction Services, Inc. 140 Costalos, Michael 038.0-03-026.00210 05/12/2016 Denied PTRC 141 Pearce, Carol A. 038.0-05-002.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 142 Patton, James R. 038.0-06-002.00210 05/17/2016 Denied George A Hammer Jr 1.43 Dennerlein, Dennis J. 038.1-01-021.00210 05/17/2016 Denied Shroder & Strom, LLP 144 lBerardino Carol APRT, 040.0-01-011.01210 05/11/2016 Denied Shroder & Strom, LLP 145 Camilleri, Gerard 040.0-02-014.00210 05/16/20166800.00 Tax Reduction Services, Inc. 146 Malinauskas, Susan M. 040.0-03-009.04210 05/16/2016 Denied Tax Reduction Services, Inc. 147 Cymbalsky, Sidney D. 040.0-03-010.02210 05/16/2016 Denied Tax Reduction Services, Inc. 148 Hanly, Patrick 040.0-05-001.11210 05/16/2016 Denied Tax Reduction Services, Inc. 149 Napier, Catherine A. 040.0-05-001.27210 05/12/2016 Denied PTRC 150 Milonakis, Ioannis P. 041.0-01-003.00210 05/16/2016 Denied Tax Reduction Services Inc. 151' Vassiliou, Peter 043.0-02-008.01210 05/16/2016Denied Koeppel Martone & Leistman LLP 152' Mazzaferro, Nicholas 043.0-04-034.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 153 Avdoulos, Sp ros 044.0-01-005.00210 05/09/2016 Denied Brandt, Steinberg, Lewis & Blond 154 Burden, Jean Jurzenia 047.0-02-012.00 210 05/13/2016 Denied Koeppel Martone & Leistman LLP 155 Jurzenia, Edward 047.0-02-015.00210 05/13/2016 Denied Koeppel Martone & Leistman LLP 156 Alvarez, Enrique 048.0-02-038.00210 05/12/2016 Denied PTRC 157 Burden, Walter H. III 049.0-01-003.00210 05/13/2016 Denied Koeppel Martone & Leistman LLP 158 Giano ulos, Peter 050.0-02-009.00 210 05/11/2016 Denied Shroder &Strom, LLP 159 Sogoloff, Helen 050.0-02-018.01210 05/12/2016 Denied PTRC 160 Pandel, Gus 050.0-03-003.04210 05/10/2016 Denied Aventine Properties 161 Touliatos, Terry 050.0-03-007.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 162 Rigas, Angelo 050.0-04-002.04210 05/12/2016 Denied PTRC 163 Blank, Robert D. 050.0-05-006.00210 05/12/2016 Denied PTRC 164 IMelchione C M Bypass Trust, 050.0-06-001.00 210 05/12/2016 Denied PTRC 165 Lancey, Paul 051.0-01-022.01210 05/16/2016 Denied Tax Reduction Services, Inc. 166 Wiederlight, F Marc 051.0-03-002.05210 05/17/2016 Denied Tax Reduction Services, Inc. 167 Konstantaras, Katy 051.0-03-003.05210 05/16/2016 Denied Tax Reduction Services, Inc. 168 Brinkmann, Keith 051.0-03-003.12210 05/12/2016 Denied PTRC 169 ITouliatos, Gerasimos 051.0-03-011.00210 05/17/2016 Denied Heller & Clausen Grievance Group 170 Tahliambouris, George 051.0-03-013.02210 05/17/2016 Denied Heller & Clausen Grievance Group 171 Demitrack, Denos A. 051.0-03-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 172 Carrano, Catherine 052.0-05-004.00210 05/16/2016 Denied Tax Reduction Services, Inc. 173 Cotrone, Don 052.0-05-042.00210 05/12/2016 Denied PTRC 174 ICerreta Living Trust, 053.0-04-006.00210 05/12/2016 Denied PTRC 175 Braun, George 053.0-04-011.00210 05/16/2016 Denied Tax Reduction Services, Inc. 176 Eckardt, Patricia N. 053.0-04-042.00210 05/16/2016 Denied Tax Reduction Services, Inc. 177 Ryan, Stephen D. 053.0-04-044.22210 05/16/2016 Denied Tax Reduction Services, Inc. 178 Masaitis, Kathleen 53.0-04-044.28210 05/12/2016 Denied PTRC 179 2855 Greenport Corp, 53.0-06-003.00210 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & errana, LLP 180 DeMartino, Paul 1110, 54.0-01-011.00 53.0-06-022.00260 05/16/2016 Denied ax Reduction Services, Inc. 181 Lehrer, Deborah E. 210 05/17/2016 Denied Tax Reduction Services, Inc. 182 Rosenberg, Roberta 054.0-03-014.04210 05/12/2016Denied PTRC 183 Mavellia, Dominick 054.0-04-004.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 184 Mavellia, Julia 054.0-04-017.00260 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 185 Dews, Joseph W. 054.0-05-010.00260 05/16/2016 Denied Tax Reduction Services, Inc. 186 Patsis, Thalia K. 054.0-05-028.01210 05/17/2016 Denied Tax Reduction Services, Inc. 187 Vitti, Christopher 054.0-05-045.09 210 05/16/2016 Denied Tax Reduction Services, Inc. 188 Fuentes, Alfredo 054.0-06-003.00210 05/17/2016 Denied George A Hammer Jr 189 Hawkins Catherine K Revoc 054.0-07-001.04210 05/12/2016 Denied PTRC 190 Kramer, Alice 054.0-07-006.00210 05/16/2016Denied rax Reduction Services, Inc. 191 Johnson Annamae Revoc Trt, 054.0-07-022.00210 05/12/2016 Denied PTRC 1.92 Biedenkapp, Theodore C. 055.0-03-012.00210 05/17/2016 Denied Tax Reduction Services, Inc. 193 Tuthill, Lorna E. 055.0-06-008.00210 05/16/2016 Denied Tax Reduction Services, Inc. 194 Perez, Victor 055.0-06-010.00210 05/12/2016 Denied PTRC 195 lPalencia, Leonel 055.0-06-015.06210 05/12/2016 Denied PTRC 196 Palencia, Leonel 055.0-06-015.06210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 197 Vanmater, Robert A. 055.0-06-015.54210 05/16/2016 Denied Tax Reduction Services, Inc. 198 Russell, Mahlon 055.0-07-005.00210 05/16/2016 Denied Tax Reduction Services, Inc. 199 Monaco, Joseph D. 056.0-01-002.07210 05/12/2016 Denied PTRC 200 Selafani Family Trust, 056.0-01-002.21210 05/17/2016 Denied Tax Reduction Services, Inc. 201 Norton, Angela 056.0-01-011.02210 .05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 202 Bacchia, Aldo 056.0-05-003.00210 05/12/2016 Denied PTRC 203 Donadic, Steve 056.0-05-032.00210 05/17/2016 Denied Tax Reduction Services, Inc. 204 Sewell, Lee 056.0-07-006.00 210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 205 North Fork Realty Group LLC, 056.0-07-021.00210 05/12/2016 Denied Scott Stone PLLC 206 Dileone M C Rvc Lv Trt, 057.0-01-010.00210 05/12/2016 Denied PTRC 207 Meagher, Declan 057.0-01-029.00210 02/17/201612600.00 Self 208 Monteleone R Revoc Trust, 057.0-01-030.00210 05/16/2016 Denied Tax Reduction Services, Inc. 209 Na olitano, Gary M. 057.0-01-034.00210 05/16/2016 Denied Tax Reduction Services, Inc. 210 Schoenstein, June 057.0-02-002.01210 05/17/2016 Denied Tax Reduction Services, Inc. 211 Spinella, Glenn 057.0-02-004.01210 05/16/2016 Denied Tax, Reduction Services, Inc. 212 Buckheit, Richard A. 057.0-02-014.00260 05/16/2016 Denied Tax Reduction Services, Inc. 213 Stavrinides, Dernetrakis 059.0-01-010.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 214 Behr, Alice S. 059.0-03-007.00210 05/16/2016 Denied Tax Reduction Services, Inc. 215 Vircillo, Louis J. 059.0-03-016.02210 05/09/2016 Denied Robert G. Litt 216 Neinisch, Madeleine J. 059.0-03-022.04210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 217 lBraslow, Robert 059.0-04-005.13210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 218 Manos James Revocable Trt, 059.0-05-002.04210 05/12/2016 Denied ZapMyTax 219 Bambnck, George J. 059.0-05-008.03 260 05/17/2016 Denied Tax Reduction Services, Inc. 220 Chaffardet, Robert 059.0-05-011.00 260 05/16/2016 Denied Tax Reduction Services, Inc. 221 Fitzgerald, Walter 059.0-06-027.03210 05/12/2016 Denied ZapMyTax 222 O'connell, Dennis J. 059.0-07-001.00210 05/12/2016 Denied PTRC 223 Grigonis, Richard A. 059.0-07-008.00210 05/17/2016 Denied Tax Reduction Services, Inc. 224 Dougherty, William 059.0-08-006.03210 05/16/2016 Denied Tax Reduction Services, Inc. 225 Sanfilippo, Stephen 059.0-09-026.06210 05/16/2016 Denied Tax Reduction Services, Inc. 226 IFisher, Katherine G. 059.0-11-007.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 227 Lane, John 062.0-03-004.00 210 05/12/2016 Denied PTRC 228 Kassimatis, George 062.0-03-027.00210 05/16/2016 Denied Tax Reduction Services, Inc. 229 Baldwin, Scott J. 063.0-01-013.01210 05/16/2016 Denied Tax Reduction Services, Inc. 230 Torrento, Jorge 063.0-03-01-31,10.01210 05/16/2016 Denied Tax Reduction Services, Inc. 231',iTomasic, Eugen 1063.0-03-014.001210 05/16/2016 Denied Tax Reduction Services, Inc. 232" Zustovich, Anthony 063.0-03-017.02210 05/16/2016 Denied Tax Reduction Services, Inc. 233 Butkus, Nancy 063.0-04-008.00210 05/10/2016 Denied Aventine Properties 234 Czartosieski, Theodora 063.0-05-008.00210 05/16/2016 Denied Tax Reduction Services, Inc. 235 Lingo, O D. 063.0-05-023.00210 05/12/2016 Denied PTRC 236 1035 Oaklawn Ave LLC, 063.0-07-003.00210 05/17/2016 Denied Heller & Clausen Grievance Group 237 Morizzo, Nichol 063.0-07-008.00210 05/16/2016 Denied Tax Reduction Services, Inc. 238 Jester, Robert R. 063.0-07-010.00 210 05/17/2016 Denied Tax Reduction Services, Inc. 239 Charles B T & B A Fam Trust, 063.0-07-014.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 240 Paradis, Michael C. 063.0-07-017.06210 05/17/2016 Denied George A Hammer Jr 241 Anderson, Stanley 064.0-01-007.00210 05/16/2016 Denied Tax Reduction Services, Inc. 242 Mansdorf, Jay 064.0-02-051.00210 05/16/2016 Denied Tax Reduction Services, Inc. 243 Dinizio, Louis A. 064.0-02-052.00 210 05/12/2016 Denied PTRC 244 Dinizio, Louis A. 064.0-02-052.00210 05/16/2016 Denied Tax Reduction Services, Inc. 245 Moralishvili, George 064.0-04-010.00210 05/16/2016 Denied Tax Reduction Services, Inc. 246 Dinoto, John 064.0-04-014.03210 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 247 Arcieri, Richard L. 064.0-04-016.00210 05/12/2016 Denied ZapMyTax 248 Dodd, Greg 065.0-01-013.00210 05/17/2016 Denied Tax Reduction Services, Inc. 249 Kalman, Howard 066.0-02-023.00210 05/17/2016 Denied Shroder & Strom, LLP 250 Morris, Robert 066.0-03-003.00210 05/17/2016 Denied Tax Reduction Services, Inc. 251 Marchese, Joseph 067.0-02-009.00210 05/16/2016 Denied Tax Reduction Services, Inc. 252 Distante, Stephen A. 067.0-04-002.00210 05/16/2016 Denied Tax Reduction Services, Inc. 253 Haddad, Heskel M. 068.0-03-011.01210 05/16/2016 Denied Tax Reduction Services, Inc. 254 Waterhouse, Norman L. 069.0-03-015.00210 05/16/2016 Denied Tax Reduction Services, Inc. 255 Peconic Vineyards Rlty, 069.0-05-016.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 256 Constantino, Ralph V. 070.0-01-006.07210 05/17/2016 Denied Tax Reduction Services, Inc. 257 Coyne, Thomas 070.0-01-007.01210 05/16/2016 Denied ax Reduction Services, Inc. 258 Morgenroth, Alexander 070.0-02-019.11210 05/17/2016 Denied Heller & Clausen Grievance Group 259 Conrardy, Richard L. 070.0-02-019.12210 05/16/2016 Denied Tax Reduction Services, Inc. 260 Zehil, Charles J. 070.0-03-022.01210 05/16/2016 Denied Tax Reduction Services, Inc. 261 lChaudhary, Nighat S. 070.0-03-022.05210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 262 Coniglio Fam 2007 Iry Trt, 070.0-03-023.00210 05/12/2016 Denied PTRC 263 Lowery, Christo her 070.0-04-032.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 264 Lowery, Christopher 070.0-04-032.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 265 Peters Bernhard John Irr Trt, 070.0-04-039.01210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 266 lGeorge, Terry W. 070.0-04-040.00 210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 267 Bais, James 070.0-04-042.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 268 Russ, Donald 070.0-05-008.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 269 Doolan, Mar E. 070.0-05-020.00210 05/17/2016 Denied PTRC 270 Wolbert, Patricia M. 070.0-05-026.00220 05/16/2016 Denied Tax Reduction Services, Inc. 271 Damilatis, Christopher 070.0-05-031.01210 05/16/2016 Denied Tax Reduction Services, Inc. 272 lFarrell Ude, Marguerite 070.0-05-036.001210 05/16/2016 Denied Tax Reduction Services, Inc. 273 Pennisi, Elizabeth 070.0-05-040.00280 05/16/2016 Denied Tax Reduction Services, Inc. 274 Voelker, Karsten 070.0-06-018.02210 05/16/2016 Denied Tax Reduction Services, Inc. 275 Jungblut, Jan L. 070.0-06-020.00210 05/16/2016 Denied Tax Reduction Services, Inc. 276 Rieger, Gerard 070.0-06-025.00210 05/11/2016 Denied Shroder & Strom, LLP 277 Kristyensen, Eric 070.0-08-007.00210 05/16/2016 Denied Tax Reduction Services, Inc. 278 Zugmeyer, Pascal 070.0-08-031.00 210 05/12/2016 Denied PTRC 279 McKeon, Peter 070.0-08-034.00 210 05/12/2016 Denied PTRC 280 Schultz, Edward H. 070.0-09-Oi2.00210 05/17/2016 Denied Self 281 Berry, Walter 070.0-10-005.02210 05/16/2016 Denied Tax Reduction Services, Inc. 282 Cappa, Ronald 070.0-10-039.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 283 Mazzaferro, Frank J. 070.0-10-041.00210 05/16/2016 Denied Tax Reduction Services, Inc. 284 Flinn Betsy J Living Trust, 070.0-10-053.00210 05/12/2016 Denied PTRC 285 jPoz, Thomas I. Jr 070.0-12-009.02210 05/13/2016 Denied All Island Tax Grievances 286 Marshall, Donald 070.0-12-016.00210 05/16/2016 Denied Tax Reduction Services, Inc. 287 Katsavos, Anna 070.0-12-031.00 210 05/17/2016 Denied Tax Reduction Services, Inc. 288 Regan R A & E S Trust, 070.0-13-001.00210 05/16/2016 Denied Tax Reduction Services, Inc. 289 Quarty, Jean 070.0-13-013.00210 05/12/2016 Denied PTRC 290 jLaoudis T & A APRT, 070.0-13-020.04210 05/16/2016 Denied Tax Reduction Services, Inc. 291 Laoudis T & A APRT, 070.0-13-020.04210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 292 Laoudis T & A APRT, 070.0-13-020.35210 05/16/2016 Denied Tax Reduction Services, Inc. 293 Laoudis T & A APRT, 070.0-13-020.35210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 294 Siracusano, Louis Jr 071.0-01-009.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 295 Romboli, Bruce 071.0-02-011.02210 05/12/2016 Denied PTRC 296 Kreischer, Monica 071.0-02-016.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 297 Hume, Daniel 072.0-02-005.00210 05/17/2016 Denied Heller & Clausen Grievance Group____ 298 Radich, Keith 074.0-01-001.00210 05/16/2016 Denied Tax Reduction Services, Inc. 299 ITenedios, Pana iotis 074.0-01-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 1300 Lindsay, Wayne 074.0-01-020.00210 05/16/2016 Denied Tax Reduction Services, Inc. 1 Damianos, Herodotus 074.0-01-042.06210 05/13/2016Denied Jaspan, Schleslinger, Attorneys at Law 302 Hall, Jacqueline A. 074.0-01-044.03210 05/12/2016 Denied PTRC 303 Walters, Mark A. 074.0-03-001.01210 05/16/2016 Denied Tax Reduction Services, Inc. 304 jBennett, Kelly 074.0-05-005.00210 05/16/2016 Denied Tax Reduction Services, Inc. 305 Kruk, Scott 075.0-01-001.01210 05/16/2016 Denied Tax Reduction Services, Inc. 306 Phillips, Robert A. Jr 075.0-01-001.02210 05/16/2016 Denied Tax Reduction Services, Inc. 307 Wood, Robert S. 075.0-03-004.00210 05/16/2016 Denied Tax Reduction Services, Inc. 308 Blum, Jill 075.0-05-001.01280 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 309 Sakowicz, Stella 075.0-05-003.00 210 05/12/2016 Denied PTRC 310 Brantuk, Joseph 075.0-06-007.02210 05/11/2016 Denied Shroder & Strom, LLP 311 Cacovic, Alexander 075.0-06-010.00210 05/12/2016 Denied PTRC 312, Petrauskas 3 W Sr Trt, 075.0-07-001.03210 05/12/2016 Denied PTRC 313' MUSCo, Robert J. 076.0-01-015.03 210 05/16/2016 Denied Tax Reduction Services, Inc. 314 Montgomery, Kathleen 076.0-02-013.00210 05/16/2016 Denied Tax Reduction Services, Inc. 315 Cowan, James A. 076.0-02-018.00210 05/12/2016 Denied PTRC 316 Melhado, Daniel S. 076.0-03-021.03210 05/16/2016 Denied Tax Reduction Services, Inc. 317 lLohr, George 077.0-02-011.00210 05/16/2016 Denied jTax Reduction Services, Inc. 318 Berkhan, Catherine 077.0-02-026.00210 05/12/2016 Denied PTRC 319 Panico, Salvatore 078.0-01-010.11210 05/16/2016 Denied Farrel Fritz P.C. 320 Mathers, Allen S. 078.0-01-010.15210 05/12/2016 Denied PTRC 321 Persson, Walter G. 078.0-01-013.01210 05/12/2016 Denied PTRC 322 jKlavas, Peter C. 078.0-01-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 323 Quinn, Robert 078.0-02-008.00210 05/16/2016 Denied Tax Reduction Services, Inc. 324 Loreto, Thomas M. Jr 078.0-02-009.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 325 Vitrano, Scott J. 078.0-02-015.01210 05/12/2016 Denied Scott Stone PLLC 326 Lynch, John R. 078.0-02-028.00210 05/13/20167700.00 Self 327 IDiBari, John F. 078.0-02-037.00210 05/12/2016 Denied PTRC 328 Bereswill, Paul J. 078.0-03-043.01210 105/17/20164600.00 George A Hammer Jr 329 Wessels G H Irrev Trust, 078.0-03-058.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 330 Broderick, Judy 078.0-03-066.00210 05/16/2016 Denied Tax Reduction Services, Inc. 331 Wanzor, Janeth S. 078.0-04-017.00210 05/16/2016 Denied Tax Reduction Services Inc. 332 IBaxter, Mark 078.0-07-005.05210 05/12/2016 Denied PTRC 333 JP Modular Homes Inc, 078.0-07-005.06210 05/17/2016 Denied Tax Reduction Services, Inc. 334 Pickerell, Jason 078.0-08-017.04210 05/16/2016 Denied Tax Reduction Services, Inc. 335 Mullen, Philip 078.0-09-006.00210 05/17/2016 Denied Self 336 Terry G N &J T Family Trust, 078.0-09-046.00210 05/12/2016 Denied PTRC 337 lKaplan, Jenny 078.0-09-049.00210 05/13/2016 Denied All Island Tax Grievances 338 Junda, Christopher E. 078.0-09-061.00210 05/12/2016 Denied PTRC 339 lunda, Christopher E. 078.0-09-061.00210 05/16/2016 Denied Tax Reduction Services, Inc. 340 Pritchard, Robert W. 079.0-02-002.00210 05/16/2016 Denied Tax Reduction Services, Inc. 341 Dratel, William M. 079.0-02-007.06210 05/11/2016 Denied Shroder & Strom, LLP 342 Dratel, William M. 079.0-02-007.06210 05/17/2016 Denied Self 343 Ebeling, John P. 079.0-03-006.00210 05/16/2016 Denied Tax Reduction Services, Inc. 344 Hall, James 079.0-03-013.00210 05/16/2016 Denied Tax Reduction Services, Inc. 345 Moshova, Dino 079.0-03-038.00210 05/12/2016 Denied PTRC 346 jSpiess, James 079.0-04-017.08210 05/16/2016 Denied Tax Reduction Services, Inc. 347 Cordone, Nicholas 079.0-04-044.00210 05/12/2016 Denied PTRC 348 Cordone, Nicholas 079.0-04-044.00210 05/16/2016 Denied Tax Reduction Services, Inc. 349 Richter, William E. 079.0-04-047.00210 05/12/2016 Denied PTRC 350 Paraskevas, Theodore H. 079.0-04-060.00210 05/17/2016 Denied Self 351 Stock, Jason 079.0-05-014.06210 05/27/2016 Denied Heller & Clausen Grievance Group 352 Logiudice, Joseph 079.0-05-020.14210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 353 D'Amico, John 079.0-07-001.00210 05/12/2016 Denied PTRC 354 Rzeszut, Joseph 079.0-07-044.03210 05/12/2016 Denied 355 Eagle, William S. 079.0-07-056.00210 05/12/2016 Denied PTRC 356 Smith, Ronald 079.0-08-012.02210 05/12/2016 Denied Murphy & Lynch 357 Pellicano R A Rvc Liv Trt, 079.0-08-013.01250 05/12/2016 Denied PTRC 358 Bloom, Laurie 080.0-01-018.00 210 05/11/2016 Denied Shroder & Strom, LLP 359 Heffernan, Richard 080.0-01-048.01210 05/16/2016 Denied Koeppel Martone & Leistman LLP 360 Kenny Family 2012 Trust, 080.0-03-011.00210 05/12/2016 Denied ZapMyTax 361 Apostolopoulos, Steve 081.0-01-015.07210 05/16/2016 Denied Cronin Cronin, Harris & O'Brien 362 Heacock, Eric 081.0-02-004.00210 05/17/2016 Denied PTRC 363 Aliano, Nicholas 083.0-01-012.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 364 Gaitanis, Pete 083.0-01-017.02210 05/12/2016 Denied PTRC 365 Vlacich, Ezio 083.0-02-004.02210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 366 Walters, Donna M. 083.0-02-019.04210 05/16/2016 Denied Tax Reduction Services, Inc. 367 IMaucotel, Philippe 083.0-02-019.11210 05/16/2016 Denied Tax Reduction Services, Inc. 368 Mcburnie, James 083.0-04-006.00210 05/16/2016 Denied ax Reduction Services, Inc. 369 McLaughlin, Marie 084.0-01-006.01210 05/12/2016 Denied PTRC 370 Garbarino, Thomas 084.0-01-006.07210 05/16/2016 Denied ax Reduction Services, Inc. 371 Quizhpi, Wilson 084.0-04-009.00210 05/16/2016 Denied ax Reduction Services, Inc. 372 Lee, Fredrick A. 084.0-05-002.00 210 05/16/2016 Denied ax Reduction Services, Inc. 373 Damianos, Alexander 085.0-02-013.01210 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 374 Keck A & A Family, 086.0-01-004.20210 05/16/2016 Denied Tax Reduction Services, Inc. 375 Westerlund, Gregory C. 086.0-01-006.01210 05/16/2016 Denied Tax Reduction Services, Inc. 376 Westerlund Farn Irry Trust, 086.0-01-006.02210 05/16/2016 Denied Tax Reduction Services, Inc. 377 Rushforth-Worrell, Rachel 086.0-04-003.00210 05/12/2016 Denied PTRC 378 Lofaso, Anthony 086.0-06-010.00210 05/16/2016 Denied ax Reduction Services, Inc. 379 Freda Gift Trust, 086.0-06-026.02210 05/17/2016 Denied ax Reduction Services, Inc. 380 Beaney, Bruce 086.0-07-001.00210 05/13/2016 Denied aspan, Schleslinger, Attorneys at Law 381 Gordon, Mark 087.0-01-018.04210 05/16/2016 Denied ax Reduction Services, Inc. 382 Safalow, Linda C. 087.0-01-023.04210 05/11/2016 Denied Shroder & Strom, LLP 383 lRico, Frank Jr 087.0-02-016.00210 05/16/2016 Denied Tax Reduction Services, Inc. 384 Spirakis Daphne Trust, 087.0-02-023.00210 05/16/2016 Denied Tax Reduction Services, Inc. 385 Murphy, Susan S. 087.0-03-017.00 210 05/12/2016 Denied PTRC 386 McCarrick, Thomas E. 087.0-03-029.01210 05/16/2016 Denied Tax Reduction Services, Inc. 387 Hawkins, Sara L. 087.0-03-054.00210 05/16/2016 Denied Tax Reduction Services, Inc. 388 jPascale, Duane J. 087.0-03-066.03210 05/17/2016 Denied Heller & Clausen Grievance Group 389 Salerno, Paul 087.0-05-006.00210 '05/16/2016 Denied Tax Reduction Services, Inc. 390 Daniele, Anthony R. 087.0-05-009.00210 05/16/2016 Denied Tax Reduction Services, Inc. 391 Mattina , Charles 087.0-05-014.00210 05/17/2016 Denied Tax Reduction Services, Inc. 392 Katz-MacIntyre, Patricia 088.0-01-002.01210 05/17/2016 Denied Tax Reduction Services, Inc. 393' Vandewater, Lawrence 088.0-02-015.02210 05/16/2016 Denied Icounty Tax Correction Agency 394 Hohl, Kenneth L. 088.0-02-017.03210 05/16/2016 Denied , 395 Neimeth, Christopher 088.0-03-019.00210 05/16/2016 Denied Tax Reduction Services, Inc. 396 Kaspar, Michael 088.0-04-007.00210 05/11/2016 100.00 Mark Lewis Tax Grievance Service, Inc. 397 lKaspar, Michael 088.0-04-007.00210 05/13/2016 Denied All Island Tax Grievances 398 Micharlsen, Leonard 088.0-04-016.00210 05/16/2016 Denied ax Reduction Services, Inc. 399 nderson, Joseph C. 088.0-04-050.00210 05/13/2016 Denied II Island Tax Grievances 00 Rabkevich, Kristie 088.0-04-053.00210 05/11/2016 300.00 Mark Lewis Tax Grievance Service, Inc. 01 Patetsios, Peter 088.0-05-009.00210 05/12/2016Denied PTRC 02 lRand, Jason 088.0-05-019.00210 05/16/2016 Denied ax Reduction Services, Inc. 03 Ciccotto, Theresa 088.0-05-023.00210 05/16/2016 Denied Tax Reduction Services, Inc. 04 Jones, Evan C. 088.0-05-044.00 210 05/16/2016 Denied County Tax Correction Agency 05 Croown International Trading 088.0-05-059.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 06 jMcginn Brian J Rv Liv Trt, 088.0-05-061.01210 05/16/2016 Denied Tax Reduction Services, Inc. 07 Lavin, Joanne 088.0-06-013.14210 05/12/2016 Denied PTRC OS Bridges, Robert J. 088.0-06-013.26 210 05/12/2016 Denied PTRC 09 Palmenteri, Joseph 088.0-06-013.31210 05/16/2016 Denied Tax Reduction Services, Inc. 10 Hurley, Britt D. 088.0-06-013.49210 05/16/2016 Denied Tax Reduction Services, Inc. 11 Clausen, Jeffrey S. 088.0-06-013.51210 05/12/2016 Denied PTRC 12 Schein, Alvin 090.0-01-015.00210 05/16/2016 Denied Tax Reduction Services, Inc. 13 Terry, Patricia 090.0-01-023.00210 05/17/2016 Denied Tax Reduction Services, Inc. 14 Grande, Stephen J. Sr 090.0-02-023.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 15 jAzmoun, Ali 090.0-03-019.00210 05/10/2016 Denied Aventine Properties 16 Kaye, Eliazabeth 091.0-01-013.00260 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 17 Macari, Joseph T. Jr 093.0-01-002.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 18 Fisher, Charles H. 094.0-01-015.00210 05/16/2016 Denied Tax Reduction Services, Inc. 19 Mount, Charles 094.0-02-001.05210 05/16/2016 Denied Tax Reduction Services, Inc. 20 Marcus, Loretta 095.0-04-018.09210 05/16/2016 Denied Tax Reduction Services, Inc. 21 Shipman, William C. 095.0-04-018.24210 05/16/2016 Denied Tax Reduction Services, Inc. 22 oegel, Anneen M. 097.0-01-007.00210 05/16/2016 Denied Tax Reduction Services, Inc. 23 Macari, Joseph T. Jr 097.0-03-001.00250 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 24 Gatz, William A. 097.0-03-011.08210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 25 Filippetti, Marguerite 097.0-04-007.04210 05/17/2016 Denied Tax Reduction Services, Inc. 26 Moylan, Mary Patricia 097.0-06-012.02210 05/16/2016 Denied Tax Reduction Services, Inc. 27 Pegno, David S. 097.0-06-012.04210 05/16/2016 Denied Tax Reduction Services, Inc. 28 Occhipinti, Stephen J. 097.0-07-022.00210 05/16/2016 Denied T7Y Reduction Services, Inc. 29 Cerreta, Lisa 097.0-08-001.00210 05/16/2016 Denied Tax Reduction Services, Inc. 30 Chianese Arlene V. 097.0-09-006.00210 05/11/2016 Denied Shroder & Strom, LLP 31 Dickerson, Robert 097.0-09-018.00210 05/12/2016 Denied PTRC 32 IKosmynka,.Martin T. 098.0-01-011.02210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 33 lHorton, Richard L. Jr 098.0-01-026.00210 05/12/2016 Denied , PLLG 34 Mesloh, John C. 098.0-02-016.02210 05/16/2016 Denied Tax Reduction Services, Inc. 35 Varano, Sal 098.0-04-026.01210 05/16/2016 Denied Tax Reduction Services Inc. 36 Knoernschild, David J. 098.0-04-039.00210 05/16/2016 Denied Tax Reduction Services, Inc. 37 Zannikos Harriet Fam Trust, 099.0-01-022.00210 05/12/2016 Denied PTRC 38 Ballas Living Trust, 099.0-01-026.00210 05/16/2016 Denied Tax Reduction Services, Inc. 39 Louca, Peter 099.0-01-032.00 210 05/16/2016 Denied Tax Reduction Services, Inc. ,10 Nicovic, Peter 099.0-01-035.01210 05/12/2016 Denied PTRC 41 Caionita, Nicholas 099.0-02-010.00210 05/11/2016 Denied Shroder & Strom, LLP 42 Lawlor, Ruth I. 099.0-03-012.00 210 05/16/2016 Denied Tax Reduction Services, Inc. L46 Murray, Maureen 099.0-04-018.00230 05/16/2016 Denied ax Reduction Services, Inc. Sessa, Leonard 099.0-04-027.01210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC Baker, Jonathan T. 099.0-05-013.00210 05/16/2016 Denied Tax Reduction Services, Inc. Lam ropoulos, Theodoros 100.0-01-002.00210 05/12/2016 Denied PTRC Ferraiuolo, Glenn 100.0-01-025.00210 05/16/2016 Denied Tax Reduction Services, Inc. 48 Wen ryn Michael Jr Revoc Trt, 100.0-01-032.00210 05/16/2016 Denied Tax Reduction Services, Inc. 49 Terranova, Giacomo 100.0-05-002.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 50 Hagzan, Donna 101.0-01-016.07210 05/16/2016 Denied Tax Reduction Services, Inc. 51 Beebe, Susan M. 102.0-01-004.03210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 52 Urwand, Vincent 102.0-01-004.09210 05/12/2016 Denied PTRC 53 Stocker, Christopher J. 102.0-01-006.01210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 54 Stocker, Christopher J, 102.0-01-006.01210 05/16/2016 Denied Tax Reduction Services, Inc. 55 Maida, Alexis 102.0-02-013.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 56 Melville Hamid, Lillian 102.0-02-018.00210 05/16/2016 Denied Tax Reduction Services, Inc. 57 jBest, Constance M. 102.0-04-004.00 210 05/17/2016 Denied Tax Reduction Services, Inc. 58 Penney Jacqueline Irry Trust, R2.0-07-007.00 2.0-05-018.00 210 05/12/2016 Denied PTRC 59 Salice, Charles G. 210 05/12/2016 Denied PTRC 60 D'Eha, Joseph F. 102.0-08-004.00 210 05/12/2016 Denied PTRC 61 Krasner, Robin 102.0-08-015.00 210 05/12/2016 Denied PTRC 62 Nolan, Mark 103.0-01-020.12210 05/12/2016 Denied PTRC 63 Rasmussen, Christian E. 103.0-03-008.00210 05/16/2016 Denied Tax Reduction Services, Inc. 64 LaMonica, Salvatore 103.0-10-002.02210 05/11/2016 Denied Shroder & Strom, LLP 65 Nydlas, Alexander R. 103.0-10-003.00210 05/17/2016 Denied Tax Reduction Services, Inc. 66 IMatejka, Jerry W. 103.0-10-027.00 210 05/12/2016 Denied PTRC 67 Carroll, Dawn M. 103.0-10-031.02210 05/16/2016 Denied Tax Reduction Services, Inc. 68 Rauch, Charles 103.0-11-002.00 210 05/11/2016 Denied Shroder & Strom, LLP 69 Hill, Amy E. 103.0-1]-003.00210 05/16/2016 Denied Tax Reduction Services, Inc. 70 Woelker, Evelyn J. 103.0-11-004.00210 05/17/2016 Denied Tax Reduction Services, Inc. 71 Rychlik, Maciej 103.0-12-001.00210 05/16/2016 Denied ax Reduction Services, Inc. 72' Fabry, Stacey., 103.0-12-015.00210 05/16/2016 Denied Tax Reduction Services, Inc. 73 McIntosh, William C. 103.0-13-031.00210 05/12/2016 Denied 74 Scoggin, Lindsey 104.0-02-008.00210 05/16/2016 Denied Tax Reduction Services, Inc. 75 Santini, Basil A. 104.0-02-019.00210 05/11/2016 Denied Shroder &Strom, LLP 76 Didomenico, Jeffrey P. 104.0-03-005.03 210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 77 Feuerstein, Todd 104.0-04-004.01210 05/17/2016 Denied Tax Reduction Services, Inc. 78 Hobbs H & D Irry Trust, 104.0-04-009.00210 05/12/2016 Denied PTRC 79 Hobbs H & D Irry Trust, 104.0-04-009.00210 05/16/2016 Denied Tax Reduction Services, Inc. 80 Lalicata, Alfred J. 104.0-05-008.00210 05/16/2016 Denied ax Reduction Services, Inc. 81 Rein J F Jr 2011 Res Trust, 104.0-05-009.00210 05/12/2016 Denied PTRC 82 Previte Investment Trust, 104.0-09-007.00210 05/16/2016 Denied Tax Reduction Services, Inc. 83 Cataldo, Daniel 104.0-09-009.00210 05/12/2016 Denied PTRC 84 IMoschitta, Ann Marie 104.0-09-010.00210 05/12/2016 Denied PTRC 85 lacaruso, Matthew 104.0-11-001.08210 05/10/2016 Denied Aventine,Properties 86 McCaffrey, Cornelius 104.0-11-003.00210 05/16/2016 Denied Tax Reduction Services, Inc. 87 Watson, David 104.0-11-013.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 88 Sarnowski, Daniel P. 104.0-12-010.02210 05/13/2016 Denied All Island Tax Grievances 89 lPsyllos, Peter 106.0-01-001.11210 05/17/2016 Denied Tax Reduction Services, Inc. -90 Notias, Pericles 106.0-01-047.00210 05/11/2016 Denied Shroder & Strom, LLP 91 Partel, Madis 106.0-02-015.00210 05/12/2016 Denied PTRC 92 Elisseou, Evan C. 106.0-02-033.00210 05/12/2016 Denied Meyer, Suozzi, English and Klein, P.C. 93 Stathis, Ann-Renee 106.0-02-052.00 210 05/12/2016 Denied PTRC 94 Constantine, Emanuel 106.0-03-011.00210 05/17/2016 Denied Self 95 Siolas, Catherine T. 106.0-03-016.00210 05/12/2016 Denied PTRC 96 Siolas, Catherine T. 1.06.0-03-016.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 97 Gatanas Family Trust, 106.0-03-022.00210 05/12/2016 Denied PTRC 98 Betzios, Demetri 106.0-05-030.00210 05/10/2016 Denied Aventine Pro erties 99 Catsimaiis, Michael 106.0-07-011.00210 05/16/2016 Denied Tax Reduction Services, Inc. 500 Karous, Nicholas 106.0-07-019.00210 05/16/2016 Denied Tax Reduction Services, Inc. 501 Demetriou P Revoc Liv Trust, 106.0-07-029.00210 05/16/2016 Denied Tax Reduction Services, Inc. 502 Koch, Gregg R. 106.0-08-066.00210 05/12/2016 Denied PTRC 503 Koch, Gregg R. 106.0-08-066.00 210 05/10/2016 Withdrawn Self 504 Mersten, Robert S. 106.0-09-007.07210 05/17/2016 Denied Tax Reduction Services, Inc. 505 Angelopoulos, Kostas 106.0-09-017.00210 05/12/2016 Denied PTRC 506 Eidler, Alan D. 106.0-12-003.01210 05/16/2016 Denied Cronin, Cronin, Harris & O'Brien 507 Badenhop, Robert Sr 106.0-12-004.00210 05/12/2016 Denied PTRC 508 Richards, Adam 107.0-01-020.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 509 Burrows, William 107.0-02-001.00210 05/16/2016 Denied Tax Reduction Services, Inc. 510 Gutherz, Sophia 107.0-02-002.06210 05/17/2016 Denied Tax Reduction Services, Inc. 511 Weissbach, Marc 107.0-04-002.12250 05/12/2016 Denied Scott Stone PLLC 512 fchebotarev I Supp Needs Trt, 107.0-04-006.00210 05/12/2016Denied JPTRC -- ----- ---- - - -- 007.0021 0 -0---5--12/2016 513 H gom, Gary N. 107.0-06- Denied - ----- - ------- ----- - - ---------- PTRC 514 Bayer, Michael 107.0-06-014.00210 05/10/2016 100.00 Aventine Properties 515 Griffin, Theodore E. 107.0-06-017.02210 05/16/2016 Denied Tax Reduction Services, Inc. 516 Pindar Vineyards, 107.0-07-012_.00210 05/13/2016 Denied aspan, Sch(es{finger, Attorne sat Law 517 lHeinnink, Anita H. 107.0-07-020.00210 05/12/2016 Denied PTRC 518 Plaia, Catherine 107.0-08-004.00210 05/12/2016 Denied PTRC 519 Tiern,ey, Craig L. 107.0-08-024.00210 05/16/2016 Denied County Tax Correction Agency 520 Galeotti, Patricia 107.0-09-008.00210 05/12/2016 Denied Scott Stone PLLC 521 Kelly, Francis X. 107.0-09-026.06210 05/16/2016 Denied Tax Reduction Services, Inc. 522 Skrezec, Carl A. Jr 108.0-04-007.04210 05/16/2016Denied Tax Reduction Services, Inc. 523 Williams, Brian K. 108.0-04-007.35210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 524 Schroeder, George 109.0-01-001.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 525 Yosca, Patricia A. 109.0-03-002.23 210 05/16/2016 Denied Tax Reduction Services, Inc. 526 Prestia, Barbara 109.0-03-002.40210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 527 Johnson, Thomas 109.0-03-002.41210 05/16/2016 Denied Tax Reduction Services, Inc. 528 Paulick, Walter R. 109.0-05-014.13210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 529 O'conor, Suzanne M. 109.0-05-014.25210 05/09/2016 Denied Self 530 Prono, Marco 109.0-05-014.27210 05/16/2016 Denied Tax Reduction Services, Inc. 531 lRubin, James 109.0-05-014.45210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 532 Fabio, Robert 110.0-03-022.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 533 essup, Ethel L. 110.0-03-026.00210 05/16/2016 Denied Tax Reduction Services, Inc. 534 Miller, William A. 110.0-05-046.00210 05/16/2016 Denied Tax Reduction Services, Inc. 535 Grathwohl, Laura 110.0-06-012.00210 05/16/2016 Denied Tax Reduction Services, Inc. 536 Kofinas Alex 2011 GST Ex Trt, 110.0-07-004.00210 05/17/2016 Denied ax Reduction Services, Inc. 537 Palumbo, Anthony H. 110.0-08-003.00210 05/16/2016 Denied ax Reduction Services, Inc. 538 de Faymorea, Francois 110.0-08-030.00210 05/17/2016 Denied Heller &Clausen Grievance Group 539 Goeller Family Sury Trust, 111.0-01-033.00260 05/16/2016Denied ax Reduction Services, Inc. 540 Slattery Nassau Point Trust, 111.0-02-006.00210 05/12/2016Denied PTRC 541 Ilgin, Sukru 111.0-03-007.00210 05/05/2016Denied Forchelli, Curto, Deegan, Schwartz, Mineo & Terraria, LLP 542 Schleipman, Peter F. 111.0-04-008.00210 05/16/2016,1Denied Tax Reduction Services, Inc. 543 Hammer, Robert 111.0-04-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 544 Stauffer, Doris W. 111.0-04-020.00210 05/16/2016 Denied Tax Reduction Services, Inc. 545 Milone, Patricia D. 111.0-04-033.00210 05/16/2016 Denied Tax Reduction Services, Inc. F54Spencer, Benjamin, David 111.0-06-007.00210 05/13/2016Denied Property Tax Adjusters Pizzolla, Linda 111.0-08-012.01210 05/12/2016 Denied PTRC Pizzolla, Linda 111.0-08-012.01210 05/16/2016 Denied ax Reduction Services, Inc. Joni 111.0-09-006.01210 05/16/2016 Denied Tax Reduction Services, Inc. 550 Giese, Thomas 111.0-10-020.00210 05/16/2106 Denied Tax Reduction Services, Inc. 551 Cherrington, Richard K. 111.0-1.1-011.02210 05/17/2016Denied Tax Reduction Services, Inc. 552- Hill Linda 2011 Pers Res Trt, 111.0-11-013.00210 05/17/2016Denied lGeorge A Hammer Jr 553 Ward, Ralph 111.0-11-014.00210 05/13/2016 Denied All Island Tax Grievances 554 Stark, Harriet 111.0-11-027.00210 05/16/2016 Denied Tax Reduction Services, Inc. 555 Iovino, Philip A. 111.0-12-005.02210 05/12/2016 Denied PTRC 556 Mallin, Barry111.0-12-007.02210 05/17/2016 Denied Tax Reduction Services, Inc. 557 Kar, Gail A. 111.0-14-014.00210 05/12/2016 Denied Scott Stone PLLC 558 Peix, J Douglas 112.0-01-003.01210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 559 Mavrikos, Alexandros 113.0-02-011.00210 05/12/2016 Denied PTRC 560 Litchhult, Robert J. 113.0-02-019.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 561 Rehren, Barbara A. 113.0-03-004.00210 05/17/2016 Denied George A Hammer Jr 562 Rehren, Barbara A. 113.0-03-004.00210 05/13/2016 Denied All Island Tax Grievances 563 Mallins Bill Holding LLC, 113.0-04-004.01210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 564 Peterson, Jane A. 113.0-04-005.00210 05/16/2016 Denied Tax Reduction Services, Inc. 565 Budis, John 113.0-05-005.00 210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 566 Budis, John 113.0-05-005.0021Q 05/12/2016 Denied PTRC 567 Vickers, Constance 113.0-06-011.00281 05/12/2016 Denied PTRC 568 Priolo, Frank 113.0-06-019.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 569 Martin, Fred S. 113.0-06-021.00 210 05/12/2016 Denied Mur h & Lynch 570 O'connor, Christopher J. 113.0-08-003.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 571 Maul, George 113.0-08-007.04210 05/16/2016 Denied Tax Reduction Services, Inc. 572 Tripolitis Family Trust, 113.0-10-016.00210 05/16/2016 Denied Tax Reduction Services, Inc. 573 Raacke Robert N Irry Trust, 113.0-13-019.04210 05/16/2016 Denied Tax Reduction Services, Inc. 574 Magaro, Geneva 113.0-13-020.00210 05/13/2016 Denied All Island Tax Grievances 575 Magaro, Geneva 113.0-13-020.00210 05/16/2016 Denied Tax Reduction Services, Inc. 576 Liakaris, Kaliope 113.0-14-002.00210 05/12/2016 Denied PTRC 577 Russo, Donald 114.0-06-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 578 Blessinger L W Per Res Tr, 114.0-07-010.02210 05/12/2016 Denied PTRC 579 Blessinger L W Revoc Trust, 114.0-07-010.04210 05/12/2016 Denied PTRC 580 IMLEB Family Prtnrshp LP, 114.0-07-010.08210 05/12/2016 Denied PTRC 581 Hart, Richard J. 114.0-07-012.01210 05/16/2016 Denied Tax Reduction Services, Inc. 582 Lessard, Monica S. 114.0-07-012.02210 05/16/2016 Denied Tax Reduction Services, Inc. 583 Celic, Deborah G. 114.0-09-014.02210 05/16/2016 Denied Tax Reduction Services, Inc. 584 Taylor Wm J &Joanne Fam 114.0-10-017.00 210 05/12/2016 Denied PTRC 585 ILudlow, Thomas M. 114.0-12-014.01210 05/16/20165800.00 Tax Reduction Services, Inc. 586 Perino, John 114.0-12-014.03210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 587 Cutrone, Paul 115.0-03-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 588 Piscitelli, Mark M. 115.0-04-019.00210 05/13/2016 Denied Self 589 Mello, Chad 115.0-07-012.00210 05/16/2016 Denied Tax Reduction Services, Inc. 590 Kreiling FTy 2007 Iry Tr, 115.0-11-005.00210 05/16/2016 Denied Tax Reduction Services, Inc. 591 Bavaro, Peter F. 115.0-11-007.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 592 intle, Carrie 115.0-11-008.00210 05/16/2016Denied Tax Reduction Services, Inc. 593 Fitzpatrick Cutler, Mary 115.0-11-022.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 594 Jackson Warren W Revc Trt, 115.0-12-004.00210 05/16/2016 Denied Tax Reduction Services, Inc. 595 Mele, Patricia C. 115.0-12-016.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 596 LoCastro, Charles 115.0-12-021.03210 05/16/2016 Denied Tax Reduction Services, Inc. 597 Verity G Scott Irry Trust, 115.0-13-010.00210 05/16/2016 Denied Tax Reduction Services, Inc. 598 lRutkowski, Victor Jr 115.0-13-022.00 210 05/12/2016 Denied PTRC 599 jMcjsaac, Kenneth 115.0-14-003.00210 05/16/2016 Denied Tax Reduction Services, Inc. 600 IPalladini, Mark 115.0-16-005.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 601 Berry, Mark E. 115.0-16-009.00210 05/16/2016 Denied Tax Reduction Services, Inc. 602 Donnelly, Catherine 115.0-17-017.13210 05/09/2016 Denied Herman Katz Cangemi & Clyne, LLP 603 Pohmer, Thomas P. 115.0-17-017.17210 05/11/2016 Denied Shroder & Strom, LLP 604 Hruz, Peter F. 115.0-17-017.19210 05/16/2016 Denied Tax Reduction Services, Inc. 605 Reichardt, Dennis W. 115.0-17-017.20210 05/16/2016 Denied Tax Reduction Services, Inc. 606 lKelly Alice S Irr Asst Mgt Trt, 115.0-17-017.22210 05/16/2016 Denied Tax Reduction Services, Inc. 607 Bogut, John F. 116.0-01-001.01210 05/17/2016 Denied Tax Reduction Services, Inc. 608 Weiss, Stephen E. 116.0-02-012.00 210 05/16/2016 Denied ax Reduction Services, Inc. 609 Hearn, Russell A. 116.0-02-020.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 610 Block, Jean C. 116.0-02-022.03 210 05/12/2016 Denied PTRC 611 jAmper, Julie 116.0-04-014.00210 05/10/2016 Denied Aventine Properties 612 Amper, Julie 116.0-04-014.00210 05/10/2016 Denied AAA Property Tax Appeal LLC 613 REMCC LLC, 116.0-06-004.00210 05/16/2016Denied Tax Reduction Services, Inc. 614 McGowan, Jacqueline 116.0-06-019.02210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 615 Eckert Linda M Revoc Trust, 116.0-07-008.00210 05/16/2016 Denied Tax Reduction Services, Inc. 616 Koehler Fam Ltd Ptnrshi , 117.0-03-006.00210 05/17/2016 Denied Cronin &Cronin Law Firm, PLLC 617 Walsh, Stephen D. 117.0-Q5-030.00210 05/16/2016 Denied Tax Reduction Services, Inc. 618 Mckenzie, Thomas 117.0-09-012.00210 05/16/2016Denied Tax Reduction Services, Inc. 619 Manning Credit Shelter Trust, 117.0-10-011.00210 05/17/2016Denied Tax Reduction Services, Inc. 620 Goggins, William C. 117.0-10-014.01220 05/16/2016 Denied Tax Reduction Services, Inc. 621 lPollio, Ronald A. 117.0-10-020.05210 05/16/2016 Denied Tax Reduction Services, Inc. 622 Kasschau, Eileen 118.0-01-001.02210 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 623 Miller, John M. 118.0-01-018.04210 05/12/2016 Denied PTRC 624 Sampieri, Joyce A. 118.0-02-012.00210 05/12/2016 Denied PTRC 625 McManus, Timothy K. 118.0-04-005.00210 05/16/2016 Denied Tax Reduction Services, Inc. 626 jManago, Vincent 118.0-04-010.00210 05/16/2016 Denied Tax Reduction Services, Inc. 627 Volim, Edward J. 118.0-04-013.00210 05/12/2016 Denied PTRC 628 Hutchinson, Douglas 118.0-05-006.01210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 629 Speres Fotene Liv Trust, 119.0-01-004.00210 05/17/2016 Denied Tax Reduction Services, Inc. 630 Deridder, Brian 120.0-03-008.19210 05/12/2016 Denied PTRC 631 Pratt, Lise M. 121.0-01-004.05210 05/16/2016 Denied Farrel Fritz P.C. 632 Grillo, Robert M. 121.0-04-008.04210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 633' Ragone, Gerard 121.0-07-010.00210 05/12/2016 Denied PTRC 634 Fealy, Stephen V. 122.0-04-005.00210 05/16/2016 Denied tax Reduction Services, Inc. 635 Beisel, Arthur 122.0-04-024.00210 05/17/2016 Denied Tax Reduction Services, Inc. 636 Muntner, Eric 122.0-04-028.00210 05/16/2016 Denied Tax Reduction Services, Inc. 637 lGoldberg, Michael W. 122.0-05-017.00210 05/17/2016 Denied Tax Reduction Services, Inc. 638 Hickey, James T. 122.0-07-007.01210 05/16/2016 Denied Tax Reduction Services, Inc. 639 Silvestri, James 122.0-10-001.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 640 Kramer, Steven N. 123.0-03-004.01210 05/12/2016 Denied Meyer, Suozzi, English and Klein, P.C. 641 Stanton, William E. III 123.0-03-015.00210 05/12/2016 Denied PTRC 642 jConway, Patrick 123.0-04-002.00210 05/16/2016 Denied Tax Reduction Services, Inc. 643 Bozzo, Eugene 123.0-05-027.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 644 Romanelli, Martin 123.0-06-007.04210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 645 Yeunq, Raymond 123.0-06-012.03 210 05/12/2016 Denied PTRC 646 Stufano, Mark 123.0-06-012.05210 05/16/2016 Denied Tax Reduction Services, Inc. 647 ISmith, Mary H. 123.0-06-018.00210 05/16/2016 Denied Suffolk,Property Tax Professionals Inc. 648 Coneri D C Revc Liv Trt, 123.0-07-009.02210 05/16/2016 Denied Tax Reduction Services, Inc. 649 Carey, Kevin F. 123.0-08-016.0027:0 05/16/2016 Denied Tax Reduction Services, Inc. 650 Aydinian Irry Fam Trust, 125.0-01-002.12210 05/12/2016 Denied PTRC 651 Westermann, Thomas 125.0-01-002.21210 05/16/2016 Denied Tax Reduction Services Inc. 652 Panis, Andrew A. 125.0-02-001.25210 05/16/2016 Denied Tax Reduction Services, Inc. 653 Laurel Links Country Club, 125.0-03-013.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 654 Hall, Christopher J. 125.0-04-024.08210 05/16/2016 Denied Tax Reduction Services, Inc. 655 Fortner, Peter 125.0-04-024.14210 05/02/2016 Denied Self 656 Grasso, Paul J. 126.0-01-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 657 lWall A P 2012 Irry Trust, 126.0-01-020.00210 05/16/2016 Denied Tax Reduction Services, Inc. 658 Yuzbasioglu, Ali 126.0-02-002.00210 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & errana, LLP 659 Delaveris, Konstantinos 126.0-02-013.00210 05/12/2016 Denied PTRC 660 Bishop, Adam 126.0-03-003.00210 05/16/2016 Denied Tax Reduction Services, Inc. 661 Mincieli, Mark 126.0-03-015.00210 05/12/2016 Denied PTRC 662 Dowling, Edward M. 126.0-03-016.00220 05/12/2016 Denied PTRC 663 Kowalski, Daniel 126.0-03-020.00210 05/16/2016 Denied Tax Reduction Services, Inc. 664 Schanz, Peter E. 126.0-04-013.00210 05/16/2016 Denied Tax Reduction Services, Inc. 665 Busch, Steven R. 126.0-05-009.00210 05/16/2016 Denied Tax Reduction Services, Tnc. 666 ISweeney, Michael 126.0-08-006.00210 05/16/2016 Denied Self 667 McDermott, Marci 126.0-09-005.00210 05/12/2016 Denied PTRC 668 Williams, Jeffrey S. 126.0-10-009.01210 05/12/2016 Denied PTRC 669 Gregory, Laurie M. 126.0-10-012.01210 05/17/2016 Denied Tax Reduction Services, Inc. 670 Williams, Leonard 126.0-10-017.00210 05/16/2016 Denied Tax Reduction Services, Inc. 671 Pisani, Edwin J. 126.0-11-009.01210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 672 Cioffalo, Salvatore 126.0-13-001.00210 05/16/2016 Denied ax Reduction Services, Inc. 673 Glazer, Eugene 126.0-13-003.00210 05/16/201619100.00 lax Reduction Services, Inc. 674 Mehan, Robert S. 127.0-04-005.00210 05/16/2016 Denied Tax Reduction Services, Inc. 675 Gordon, Todd E. 127.0-04-023.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 676 lNeville, Michael 127.0-06-007.00210 05/12/2016 Denied PTRC F79 Gueli, Dolores 127.0-07-005.00210 05/12/2016 Denied PTRC Harned, Richard L. 127.0-07-009.00210 05/16/2016 Denied ax Reduction Services, Inc. Fedun, Deidre 127.0-09-004.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC Scaparro, Bernardo 127.0-09-019.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 681 IMilner, Frederick D. 127.0-09-022.00210 05/12/2016 Denied PTRC 682 Hess Lifetime QTIP Trust, 128.0-02-004.00210 05/17/2016 Denied Tax Reduction Services, Inc. 683 Noormae, Thomas 128.0-03-001.00210 05/16/2016 Denied Tax Reduction Services, Inc. 684 Caccese, Robert A. 128.0-03-003.00210 05/16/2016 Denied Tax Reduction Services, Inc. 685 Romanelli Ludivoica QPRT II, 128.0-06-009.02210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 686 lIrwin, Stephen W. 128.0-06-018.00210 05/16/2016 Denied Tax Reduction Services, Inc. 687 Vasilakis,. George 135.0-01-006.00210 05/11/2016 Denied Shroder & Strom, LLP 688 Levin Family Ltd Prtnrshp, 135.0-02-010.01210 05/10/2016 Denied Certilman, Balin, Adler & Hyman 689 Adarnowicz, Sheryl 135.0-02-011.00260 05/16/2016 Denied Tax Reduction Services, Inc. 690 Goldblatt, Bruce 135.0-03-001.00210 05/16/2016 Denied Cronin, Cronin, Harris & O'Brien 691 IManikas, George 135.0-03-018.00210 05/16/2016 Denied Suffolk Property Tax Professionals Inc. 692 Bours, Jeroen R. 135.0-03-042.03210 05/17/2016 4900.00 Tax Reduction Services, Inc. 693 Manigaulte, Steven 1.35.0-03-043.00210 05/16/2016 Denied Tax Reduction Services, Inc. 694 McKenna, Susan M. 136.0-01-031.04210 05/11/2016 Denied Shroder & Strom, LLP 695 Macco, Michael J. 136.0-01-037.00210 05/11/2016 Denied Shroder & Strom, LLP 696 lBrockhoff, Kurt C. 137.0-02-009.00 210 Tax Reduction Services, Inc. 697 Schreiber, Richard A. 137.0-02-010.00210 05/16/2016 Denied Tax Reduction Services, Inc. 698 Giniger, Evan 137.0-04-014.01260 05/16/2016 Denied Tax Reduction Services, Inc. 699 Sledz, Clare 137.0-05-004.00210 05/11/2016 Denied Mark Lewis Tax Grievance Service, Inc. 700 Skunk Lane LLC, 138.0-02-009.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 701 Richert, Roger F. 139.0-04-004.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 702 Burrows, Tisha 139.0-04-010.00210 05/16/20163800.00 Tax Reduction Services, Inc. 703 Grattan, Joseph S. 140.0-03-029.00210 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 704 Heeg, Gia 141.0-01-003.00210 05/12/2016 Denied Meyer, Suozzi, English and Klein, P.C. 705 Rosin, Aileen 141.0-01-025.03210 05/16/2016 Denied Tax Reduction Services, Inc. 706 lKatehis, Theofilos 141.0-01-037.02210 05/10/2016 4000.00 Aventine Properties 707 Solomon, George 141.0-02-021.07210 05/17/2016 Denied Heller & Clausen Grievance Group 708 Wood , Gregory B. 143.0-02-020.01210 05/17/2016 Denied Tax Reduction Services, Inc. 709 Fetzko, John 144.0-01-003.00 210 05/16/2016 Denied ax Reduction Services, Inc. 710 Szczesniak, Steven 144.0-02-036.00 210 05/16/2016 Denied Tax Reduction Services, Inc. 711 McMahon, Kathy J. 144.0-03-009.00210 05/12/2016 Denied PTRC 712' Regruto, Alexander E. 144.0-03-010.00210 05/16/2016 Denied Tax Reduction Services, Inc. 713 Vermaelen Anne M Revoc Trt, 144.0-03-040.05 210 05/12/2016 Denied PTRe 714 5834 Holdings LLC, 144.0-04-003.00220 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 715 Kozera, Lucy A. 145.0-02-001.06210 05/16/2016 Denied Tax Reduction Services, Inc. 716 Harrigan, John J. Jr 145.0-04-008.00210 05/12/2016 Denied PTRC 717 Village of Greenport, 001.0-01-001.01853 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 718 Fishers Island Dev Corp, 001.0-01-003.07311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 719 Fishers Island Dev Corp, 001.0-01-003.13553 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 720 Fishers Island Dev Corp, 001.0-01-004.00449 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 721 Hanff's Boatyard LLC, 002.0-03-013.02570 05/16/2016 Denied Tax Reduction Services, Inc. 722 LV INN LLC, 002.0-05-029.00411 05/16/2016 Denied Tax Reduction Services, Inc. 723 Ebeling, John P. 002.0-06-047.00411 05/16/2016 Denied Tax Reduction Services, Inc. 724 ISterling Harbor Apt Corp, 003.0-04-046.02411 05/09/2016 Denied Herman Katz Cangemi & Clyne, LLP 725 123 Sterling LLC, 003.0-05-016.04330 05/16/2016 Denied Tax Reduction Services, Inc. 726 123 Sterling LLC, 003.0-05-016.05330 05/16/2016 Denied Tax Reduction Services, Inc. 727 Schroder L C Living Trust, 003.1-01-017.00 411 05/16/2016 Denied REILLY LIKE & TEN ETY 728 Greenport Hsng Alliance, 004.0-01-020.04411 05/16/2016Denied Tax Reduction Services, Inc. 729 Fishers Island Dev Corp, 004.0-04-014.01312 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 730 Fishers Island Dev Corp, 004.0-06-009.00553 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 731 Sweet Liberty Inc, 004.0-06-034.07 464 05/16/2016 Denied Tax Reduction Services, Inc. 732 Henry, Joseph R. 004.0-06-036.00 483 05/16/2016 Denied Tax Reduction Services, Inc. 733 Lam brou Building LLC, m004.0-07-011.00481 05/16/2016 Denied Tax Reduction Services, Inc. 734 lGreenport Main LLC, 004.0-07-012.00 481 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 735 Khedouri Ezair Corp, 004.0-07-017.00 481 05/17/2016 Denied Tax Reduction Services, Inc. 736 -ngelson, Perry 004.0-07-020.00 411 05/16/2016 Denied Tax Reduction Services, Inc. 737 Theo Associates LLC, 004.0-07-021.00 481 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 738 416 Main St LLC, 004.0-07-022.00 481 05/16/2016 Denied Tax Reduction Services, Inc. 739 IDolomite, Vincenzo 004.0-07-024.00 422 05/16/2016 Denied Tax Reduction Services, Inc. 740 McFadden Ludacer, V 004.0-07-026.00 534 05/16/2016 Denied Tax Reduction Services, Inc. 741 Khedouri Ezair Corp, 004.0-07-027.00 483 05/17/2016 Denied Tax Reduction Services, Inc. 742 Greenporter Land LLC, 004.0-08-029.00 312 05/16/2016 Denied Koeppel Martone & Leistman LLP 743 Green porter Land LLC, 004.0-08-030.00 15 05/16/2016 Denied -Koeppel Martone & Leistman LLP 744 lGreenporter Land LLC, 004.0-08-031.00415 05/16/2016 Denied Koe el Martone & Leistman LLP 745 300 Front Street Realty Corp, 004.0-08-035.00 486 05/11/2016 Denied Law Offices of Morton Buckvar 746 101 Grpt Properties LLC, 004.0-09-007.00 454 05/03/2016 Denied Koeppel Martone & Leistman LLP 747 Muzco Corp, 004.0-09-019.00 485 05/11/2016 Denied Shroder & Strom, LLP 748 Muzco Corp, 004.0-09-019.00485 05/16/2016 Denied REILLY LIKE &TENETY 749 Hagerman, Michael 004.0-09-024.04484 05/16/2016 Denied Tax Reduction Services, Inc. 750 S T Preston & Son Inc, 004.0-10-001.00481 05/16/2016 Denied Tax Reduction Services, Inc. 751 N F Bank &Trust Co, 004.0-10-010.01461 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 752 jKramer, John J. 004.0-10-015.00 481 05/16/2016 Denied ax Reduction Services, Inc. 753 Ostroski, Gary 004.0-10-017.00 422 05/17/2016 Denied Tax Reuduetiafr&etviees, 754 Port Partners Inc, 004.0-10-030.00481 05/16/2016 Denied Tax Reduction Services, Inc. 755 38-44 Front Street LLC, 004.0-10-031.00454 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 756 MPAC Inc, 004.0-10-032.00 481 05/16/2016 Denied Tax Reduction Services, Inc. 757 Fishers Island Dev Corp, 005.0-02-007.05553 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 758 Research Charters Inc, 005.0-03-007.00449 05/16/2016 Denied Tax Reduction Services, Inc. 759 Main Street Wharf Corp, 005.0-03-012.02 422 05/16/2016 Denied Tax Reduction Services, Inc. 760 Marvin, Arlene 005.0-03-016.01485 05/16/2016 Denied Tax Reduction Services, Inc. 761 lyport 47 LLC, 005.0-04-019.00484 05/16/2016 Denied Tax Reduction Services, Inc. 762 ngelson, Perry 005.0-04-026.00481 05/16/2016 Denied Tax Reduction Services, Inc. 763 Wolff, Kathleen M. 005.0-04-029.00 481 05/16/2016 Denied REILLY LIKE &TENETY 764 125 Main Street LLC, 005.0-04-033.01481 05/16/2016 Denied Cronin, Cronin, Harris & O'Brien 765 119 Main LLC, 005.0-04-034.00 481 05/16/2016 Denied Tax Reduction Services, Inc. 766 Pagano Holding Corp, 006.0-02-021.01481 05/16/2016 Denied Tax Reduction Services, Inc. 767 Sterlington Comns @ Gpt, 006.0-02-023.05 452 05/10/2016 Denied Certilman, Balin, Adler & Hyman 768 G J C Partnership, 006.0-05-009.00449 05/17/2016 Denied Tax Reduction Services, Inc. 769 Gjc Leasing Corp, 006.0-05-021.00 449 05/17/2016 Denied Tax Reduction Services, Inc. 770 IL I Reliable Corp, 006.0-06-001.00 441 05/16/2016 Denied Tax Reduction Services Inc. 771 Schmidt, Herbert H. 007.0-01-016.02411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 772 Coly Lisette Trust #I, 007.0-01-016.03 411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 773 Wallace, Robert P. 007.0-01-016,04411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 774 Johnston, Marc 007.0-01-016.05 411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 775 Macaluso, Constance L. 007.1-01-001.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 776 jBiemiller, Christopher C. 007.1-01-002.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 777 LeoGrande, Donald 007.1-01-003.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 778 Lazaridis, George 007.1-01-004.00 411 05/03/2016 Denied Kae _gel Martone & Leistman LLP 779 LeoGrande, Donald 007.1-01-005.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 780 Diviney, Daniel 007.1-01-006.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 781 lGerbracht, Frederick W. 007.1-01-007.00411 05/03/2016 Denied Koeppel Martone & Leistman LLP 782 Cordell Living Trust, 007.1-01-008.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 783 Michelson Family Trust, 007.1-01-009.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 7 7 784 Disaverio, Joseph 007.1-01-010.00411 05/03/2016 Denied Koe el Martone & Leistman LLP 85 Martinez, Richard 007.1-01-011.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 86 Brandt, Katherine D. 007.1-01-012.00411 05/03/2016 Denied Koeppel Martone & Leistman LLP 787 Passaro, Camille 007.1-01-013.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 788 Ronzoni, Richard 007.1-01-014.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 789 Ronzoni, Richard 007.1-01-015.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 790 Boyd, Barbara 007.1-01-016.001411 05/03/2016Denied Koe el Martone & Leistman LLP 791 Baylis, Patricia C. 007.1-01-017.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 792' Daly, Richard J. 007.1-01-018.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 793 Daly, Richard J. 007.1-01-019.00 11 05/03/2016 DeniedIOU- Aitt-mrtene & Leistman LLP 794 Hogan, Carla 007.1-01-020.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 795 Ravich, Lawrence 007.1-01-021.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 796 Hasselman, Eric P. 007.1-01-022.00 11 05/03/2016 Denied Koeppel Martone & Leistman LLP 797 Kossmann, Richard J. 007.1-01-023.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 798 Flood, James J. 007.1-01-024.00411 05/03/2016 Denied Kae el Martone & Leistman LLP 799 Scavelli, Gerard F. 007.1-01-025.00411 05/03/2016 Denied Koeppel Martone & Leistman LLP 800 Parisi, Anthony 007.1-01-026.00411 05/03/2016 Denied Koeppel Martone & Leistman LLP 801 Webb Margit T Family Trst, 007.1-01-027.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 802 Fletckenstein M 2013 Revoc 007.1-01-028.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 803 Nigro, Louis P. 007.1-01-029.00 411 05/03/2016 Denied KoejppeI Martone & Leistman LLP 804 Reid, Charles D. 007.1-01-030.00 411 05/03/2016 Denied Koeppel.Martone & Leistman LLP 805 Theobald Decedent's Trust, 007.1-01-031.00411 05/03/2016 Denied Koeppel Martone & Leistman LLP 806 Bayer, Donald C. 007.1-01-032.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 807 Charles, James J. 007.1-01-033.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 808 Bard, Silvia 007.1-01-034.00 411 05/03/2016 Denied Koeppel Martone & Leistman LLP 809 Fishers Island Dev Corp, 008.0-01-004.27322 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 810 Fishers Island Dev Corp, 010.0-01-009.00570 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 811 Furturro, Joan 018.0-06-010.00 418 05/16/2016 Denied Tax Reduction Services, Inc. j ngelika Grover Equities LLC, 023.0-01-014.15312 05/13/2016 Denied Flower, Medalie & Markowitz C Equities LLC 023.0-01-014.17311 05j13/2016Denied Flower, Medalie & Markowitz OTA5 Car , 025.0-01-018.00 81 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC BF Lot Owners Assoc Inc, 030.0-02-100.00 546 05/16/2016 Denied ax Reduction Services, Inc. BF Lot Owners Assoc Inc, 030.0-02-101.00311 05/16/2016 Denied Tax Reduction Services, Inc. 817 PBF Lot Owners Assoc Inc, 030.0-02-130.00 311 05/16/2016 Denied Tax Reduction Services, Inc. 818 Thompson, Thornas J. 030.0-02-133.00311 05/16/2016 Denied Robert G. Litt 819 Greenport Realty II LLC, 035.0-01-021.00 421 05/16/2016 Denied Tax Reduction Services, Inc. 820 Greenport Realty II LLC, 035.0-01-022.00418 05/16/2016 Denied Tax Reduction Services, Inc. 821 lHeaney, Robert J. 035.0-02-008.00 421 05/16/2016 Denied Tax Reduction Services, Inc. 822 Hellenic Land LLC, 035.0-02-014.00 21 05/16/2016 Denied ax Reduction Services, Inc. 823 Beach Crescent Condo, 035.0-08-003.02 440 05/17/2016 Denied Shroder & Strom, LLP 824 Oki-Do Ltd, 038.0-07-007.01449 05/03/2016 Denied Koe el Martone & Leistman LLP 825 Crescent Bch Prp Ownr Asc, 038.0-07-013.00 560 05/17/2016 Denied Shroder & Strom, LLP 826 ]Ahearn, John T. 038.1-01-001.00411 05/17/2016 Denied Shroder & Strom, LLP 827 Miller, Charles 038.1-01-002.00411 05/17/2016 Denied Shroder & Strom, LLP 828 McNall , Francis J. 038.1-01-003.00 411 05/17/2016 Denied Shroder & Strom, LLP 829 D'eustachio, Richard 038.1-01-004.00411 05/17/2016 Denied Shroder & Strom, LLP 30 Hrzich, James 038.1-01-005.00411 05/17/2016 Denied Shroder & Strom, LLP 831 ngeli 2015 Irry Fam€ly Trust, 038.1-01-006.00 411 05/17/2016 Denied Shroder & Strom, LLP 832 lCourtier,Gary, 038.1-01-007.00 11 05/17/2016 Denied 833 ICourtier, Emanuella 038.1-01-008.00 411 05/17/2016 Denied Shroder & Strom, LLP 834 IFitzmaurice, Thomas J. 038.1-01-009.00 411 05/17/2016 Denied Shroder & Strom, LLP 835 Regina, Patrick T. 038.1-01-010.00 411 05/17/2016 Denied Shroder & Strom, LLP 836 Mannion, John J. 038.1-01-011.00 411 05/17/2016 Denied Shroder & Strom, LLP 837D tvey Thomas G Intery Irry 038.1-01-012.00 411 05/17/2016 Denied Shroder & Strom, LLP 838 jKraus, Thomas E. 038.1-01-013.00 411 05/17/2016 Denied Shroder & Strom, LLP 839 Kernpner, William C. 038.1-01-014.00 411 05/17/2016 Denied Shroder & Strom, LLP 840 Hecht, Howard 038.1-01-015.00 411 05/16/2016 Denied REILLY LIKE &TENETY 841 Hecht, Howard 038.1-01-015.00 411 05/17/2016 Denied Shroder & Strom, LLP 842 Zoeller, Fred 3. 038.1-01-016.00 411 05/17/2016 Denied Shroder & Strom, LLP 843 IMetzler, Thomas M. 038.1-01-017.00411 05/17/2016 Denied Shroder & Strom, LLP 84,1 O'doherty, Anne M. 038.1-01-018.00411 05/17/2016 Denied Shroder & Strom, LLP 845 Fitzmaurice, Carrie 038.1-01-019.00411 05/17/2016 Denied Shroder & Strom, LLP 846 Natale, Emil 038.1-01-020.00 411 05/17/2016 Denied Shroder & Strom, LLP 847 Levin Family Ltd Prtnrshp, 045.0-01-004.00311 05/10/2016 Denied Certilman, Balin, Adler & Hyman 848 Tfg Acquisition Corp, 045.0-01-012.00 21 05/16/2016 Denied ax Reduction Services, Inc. 849 Costas , Minnie 045.0-01-013.00557 05/16/2016 Denied Tax Reduction Services, Inc. 850 74825 Main Road LLC, 045.0-04-008.03 461 05/16/2016 Denied Tax Reduction Services, Inc. 851 Jurzenia, Edward 045.0-06-001.00311 05/03/2016 Denied Koeppel Martone & Leistman LLP 852 Burden , Jean J. 045.0-06-002.00 464 05/13/2016 Denied Koeppel Martone & Leistman LLP 853 lBrown, Robert 045.0-06-006.00 449 05/16/2016 Denied Tax Reduction Services, Inc. 854 ur7enia, Edward 045.0-06-008.00323 05/13/2016 Denied Koeppel Martone & Leistman LLP 855 828 Front St LLC, 045.0-07-002.02465 05/16/2016 Denied Tax Reduction Services, Inc. 856 KMGF Property LLC, 045.1-01-001.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 857 Ciaccio, Joseph 045.1-01-002.00411 05/13/2016 Denied Flower, Medalie & Markowitz 858 ITarkovski, Victoria 045.1-01-003.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 859 Anac, Raffi S. 045.1-01-004.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 860 Sirinian, Sarven 045.1-01-005.00411 05/13/2016 Denied Flower, Medalie & Markowitz 861 Aiello, Elizabeth 045.1-01-006.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 862 Tedaldi at Tidemark Inc, 045.1-01-007.00411 05/13/2016 Denied Flower, Medalie & Markowitz 863 lValcic, David 045.1-01-008.00411 05/13/2016 Denied Flower, Medalie & Markowitz 864 Miceli, Vincent 045.1-01-009.00411 05/13/2016 Denied Flower, Medalie & Markowitz 865 Lamonsoff, Eric 3. 045.1-01-010.00411 05/13/2016 Denied Flower, Medalie & Markowitz 866 Caravanos, Jack 045.1-01-011.00411 05/13/2016 Denied Flower, Medalie & Markowitz 867 Navarra, Filippo 045.1-01-012.00411 05/13/2016 Denied Flower, Medalie & Markowitz 868 Dursun, Kevork 045.1-01-013,00411 05/13/2016 Denied Flower, Medalie & Markowitz 869 Caligiure, Sam 3r 045.1-01-014.0014-11 05/13/2016 Denied Flower, Medalie & Markowitz 870° Tedaldi at Tidemark Inc, 045.1-01-015.00 11 05/13/2016Denied Flower, Medalie & Markowitz 871" Bertorello, Robert J. II 045.1-01-Q16.00 11 05/13/2016 Denied Flower, Medalie & Markowitz 872 Rung, Lori A. 045.1-01-017.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 873 Corazzini, Richard 045.1-01-018.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 874 Nicotra, Fortunato 045.1-01-019.00411 05/13/2016 Denied Flower, Medalie & Markowitz 875 lCao, Jie J. 1045.1-01-020.00411 05/13/2016 Denied Flower, Medalie & Markowitz 876 Pensco Trust Company, 045.1-01-021.04 411 05/13/2016 Denied Flower, Medalie & Markowitz 877 Tedaldi at Tidemark Inc, 045.1-01-022.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 878 Pensco Trust Co, 045.1-01-023.00411 05/13/2016 Denied Flower, Medalie & Markowitz 879 Haviters, Aret 045.1-01-024.00411 05/13/2016 Denied Flower, Medalie & Markowitz 880 R & M Garnett Hldngs LLC, 045.1-01-025.00411 05/13/2016 Denied Flower, Medalie & Markowitz 881 Johnert, William 045.1-01-026.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 882 Giannatassio, Anthony 045.1-01-027.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 883 Dursunian, Levon 045.1-01-028.00411 05/13/2016 Denied Flower, Medalie & Markowitz 884 IGarQiula, Christine M. 045.1-01-029.00411 05/13/2016 Denied Flower, Medalie & Markowitz 885 Anac, Ared S. 045.1-01-030.00411 05/13/2016 Denied Flower, Medalie & Markowitz 886 Greenport E103 LLC, 045.1-01-031.00 11 05/13/2016 Denied Flower, Medalie & Markowitz 887 Meade, Terence E. 045.1-01-032.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 888 Saglamer, Sahin 045.1-01-033.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 889 jAykaz, Diran 045.1-01-034.00411 05/13/2016 Denied Flower, Medalie & Markowitz 890 Lerian, Aret 045.1-02-001.00411 05/13/2016 Denied Flower, Medalie & Markowitz 891 Ferrante, Donald 045.1-02-002.00411 05/13/2016 Denied Flower, Medalie & Markowitz 892 61475 Family Realty LLC, 045.1-02-003.00411 05/13/2016 Denied Flower, Medalie & Markowitz 893 Pollari Cliffside LLC, 045.1-02-004.00411 05/13/2016 Denied Flower, Medalie & Markowitz 894 [Sweeney, James 045.1-02-005.00411 05/13/2016 Denied Flower, Medalie & Markowitz 895 Fulo , Joshua 045.1-02-006.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 896 Da5ilva, Lynn 045.1-02-007.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 897 May, Nancy 045.1-02-008.00411 05/13/2016 Denied Flower, Medalie & Markowitz 898 Woods, Francis J. III 045.1-02-009.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 899 ICaligiure, Sam Jr 045.1-02-010.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 900 INissenbaurn, Chaim 045.1-02-011.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 901 Spathas, Mary 045.1-02-012.00411 05/13/2016 Denied Flower, Medalie & Markowitz 902 Genovese, Robert J. 045.1-02-013.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 903 Ridgeway J F & C G Rev Liv 045.1-02-014.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 904 lKoroglu, Karabet 045.1-02-015.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 905 Semerci an, Sevan 045.1-02-016.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 906 Gritzka, Waiter 045.1-02-017.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 907 Tocaro Realty Inc, 045.1-02-018,00411 05/13/2016 Denied Flower, Medalie & Markowitz 908 Stroem Realty Corp, 045.1-02-019.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 909 erpone, Concettina A. 1045.1-02-020.00411 05/13/2016 Denied Flower, Medalie & Markowitz 910 ritale, Gasper045.1-02-021.00 11 05/13/2016 Denied Flower, Medalie & Markowitz - - ---- -- ---- ------ --------- ---- - ---- -- ----- ----- -- ----- - -- -------- 911 Vitale, Alice 045.1-02-022.00411 05/13/2016 Denied Flower, Medalie & Markowitz 912 Derjangocyan, Minas 045.1-02-023,00411 05/13/2016 Denied Flower, Medalie & Markowitz 913 Rung, Christopher 045.1-02-024.00411 05/13/2016 Denied Flower, Medalie & Markowitz 914 Jarvis, Vincent 045.1-02-025.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 915 lFlannigan, Edward J. 045.1-02-026.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 916 ©'Leary, Patrick J. Jr 045.1-02-027.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 977 Viscardi, Rachael 045.1-02-028.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 978 51020 Main Road Corp, 045.1-02-029.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 919 Tedaldi at Tidemark Inc, 045.1-02-030.00 411 05/13/2016 Denied Flower, Medalie & Markowitz 920 lStepanian, Rupen 045.1-02-031.00411 05/13/2016 Denied Flower, Medalie & Markowitz 921 Saberito, Joseph 045.1-02-032.00411 05/13/2016 Denied Flower, Medalie & Markowitz 922 Leong, Jack 045.1-02-033,00411 05/13/2016 Denied Flower, Medalie & Markowitz 923 Dursunian, Frederic 045.1-02-034.00411 05/13/2016 Denied Flower, Medalie & Markowitz 924 Driftwood Cv Co Ownrs Inc, 046.0-01-031.01411 05/12/2016 Deni ed Cronin & Cronin Law Firm, PLLC 925 Purzenia, Edward P. 047.0-02-001.00311 05/13/2016 Denied Koeppel Martone & Leistman LLP 926 Jurzenia, Edward P. 047.0-02-008.00311 05/13/2016 Denied Koeppel Martone & Leistman LLP 927 Jurzenia, Edward 047.0-02-009.00 415 05/13/2016 Denied Koeppel Martone & Leistman LLP 928 Silver Sands Motel Inc, 047.0-02-011.00 415 05/13/2016 Denied Koeppel Martone & Leistman LLP 929 Jurzenia, Edward 047.0-02-013.00415 05/13/2016 Denied Koeppel Martone & Leistman LLP 930 Purzenia, Edward P. 047.0-02-014.00417 05/13/2016 Denied Koeppel Martone & Leistman LLP 931 Lewis Fmly Prp Ltd Prtnsh, 048.0-02-044.03 440 05/16/2016 Denied Tax Reduction Services, Inc. 932 Burden, Jean J. 049.0-01-002.00311 Denied Koeppel Martone & Leistman LLP 933 Burden, Walter H. III 049.0-01-004.00311 05/13/2016 Denied Koeppel Martone & Leistman LLP 934 Burden, Walter III 049.0-01-006.00311 05/13/2016 Denied Koeppel Martone & Leistman LLP 935 Price, William H. Jr 049.0-01-025.02 411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 936 Eightofus Family Ltd Ptnrshp, 049.0-01-025.03 411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 937 Considine, Cornelius 049.0-01-025.04411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 938 Calron Building Corp, 049.0-01-025.05 411 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 939 Goldberg, Mark S. 049.0-01-025.06411 05/72/2016 Denied Cronin & Cronin Law Firm, PLLC 940 Csc Acquisition-Ny Inc, 052.0-05-059.05 449 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & Terraria, LLP 941 Norton, Angela 052.0-09-001.01311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 942 Norton, Angela 052.0-09-001.02311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 943 Norton, Angela 052.0-09-001.03311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 944 Norton, Angela 052.0-09-001.04311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 945 Norton, Angela 052.0-09-001.05692 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 946 Costas, Minnie 053.0-01-003.00 415 05/16/2016 Denied Tax Reduction Services, Inc. 947 Barszczewski, Joseph F. Jr 053.0-02-009.00 440 05/16/2016 Denied Tax Reduction Services, Inc. 948 Penny George.,L Inc, 053.0-02-027.02 44 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 949 Jacobs, James H. Jr 055.0-02-017.00433 05/16/2016 Denied Tax Reduction Services, Inc. 950, VanDuzer Appliance Co Inc, 055.0-02-024.04442 05/16/20l6Denied Tax Reduction Services, Inc. 951' Penney, William A. III 055.0-05-002.02 435 05/16/2016 Denied Tax Reduction Services, Inc. 952 Santora, Joseph 055.0-05-011.00 484 05/16/2016 Denied Tax Reduction Services, Inc. 953 Norton, Angela 056.0-01-011.03311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 954 Norton, Angela 056.0-01-011.05323 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 955 lNorton, Angela 056.0-01-011.10129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 956 Norton, Angela 056.0-01-011.11129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 957 Norton, Angela 056.0-01-011.14129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 958 Norton, Angela 056.0-01-011.15129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 959 Norton, Angela 056.0-01-011.16129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 960 lNorton, Angela 056.0-03-013.03314 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 961 Budds Pond Realty Inc, 056.0-04-013.02 455 05/16/2016 Denied Tax Reduction Services, Inc. 962 C & L Realty Inc, 056.0-06-003.04448 05/17/2016 Denied Tax Reduction Services, Inc. 963 Port of Egypt Enterprs, 056.0-06-004.00 570 05/16/2016 Denied Tax Reduction Services, Inc. 964 Port of Egypt Enterprs, 056.0-06-006.01570 05/16/2016 Denied Tax Reduction Services, Inc. 965 IWji Holding Corp, 056.0-06-007.00 423 05/11/2016 Denied hroder & Strom, LLP 966 Pindar Vineyards LLC, 059.0-03-028.05130 05/13/2016 Denied Jaspan, Schlesl€nger, Attorneys at Law 967 Benali LLC, 059.0-03-029.00 485 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 968 633 North Management LLC, 059.0-09-030.04484 05/16/2016 Denied Tax Reduction Services, Inc. 969 Threshold Blue LLC, 059.0-10-001.00152 05/03/2016 Denied Koeppel Martone & Leistman LLP 970 D V C Holding Co LLC, 060.0-01-005.00 55 05/16/20166enied ax Reduction Services, Inc. 971 Romane€li Realfi Inc, 060.0-01-006.00 441 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 972 Cozy Corp 79, 060.0-02-004.00 483 05/09/2016 Denied Herman Katz Cangemi & Clyne, LLP 973 1400 Youngs Ave Corp, 060.0-02-010.04 463 05/10/2016 Denied Certilman, Balin, Adler & Hyman 974 Aleet Enterprises Inc, 061.0-01-003.01483 05/16/2016 Denied Tax Reduction Services, Inc. 975 lCannizzaro, David 061.0-01-007.01483 05/16/2016 Denied Tax Reduction Services, Inc. 976 53795 Southold Prprts LLC, 061.0-01-016.00 81 05/12/2016 Denied Meyer, Suozzi, English and Klein, P.C. 977 53795 Southold Prprts LLC, 061.0-01-016.00 81 05/13/2016 Denied aspan, Schleslin er, Attorneys at Law 978 54075 Main Road Realty LLC, 061.0-02-007.03 65 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & errana, LLP 979 54075 Main Road Realty LLC, 061.0-02-007.03 65 05/16/2016 Denied ax Reduction Services, Inc. 980 Laoudis of Southold LLC, 061.0-04-022.00481 05/16/2016 Denied ax Reduction Services, Inc. 981 Laoudis of Southold LLC, 061.0-04-022.00481 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 982 onyes Realty Corp, 061.0-04-023.00432 05/16/2016 Denied ax Reduction Services, Inc. 983 Dccarolis, Frances A. 061.0-04-024.00464 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & errana, LLP 984 Foodbasket Properties Inc, 061.0-04-025.01454 05/03/2016 Denied Koeppel Martone & Leistman LLP 985 Bruer, Rudolph H. 062.0-02-001.00 85 05/16/2016 Denied Tax Reduction Services, Inc. 986 RWM Enterprises Inc, 062.0-03-022.02 85 05/16/2016 Denied Tax Reduction Services, Inc. 987 Mullen Realty LP, 062.0-03-022.05 31 05/16/2016 Denied Tax Reduction Services, Inc. 988 IV A Realty Inc, 063.0-01-018.02 65 05/16/2016 Deniedax Reduction Services, Inc. 989 Nfpra LLC, 063.0-01-019.00 65 05/10/2016Denied lCertilman, Balin, Adler & Hyman 990 &P East End Properties LLC, 063.0-01-020.00 465 05/16/2016 Denied Tax Reduction Services, Inc. R991 Southold Stone Inc, 063.0-01-021,00484 05/16/2016 Denied tax Reduction Services, Inc. 2 Stocken Dev I LLC, 063.0-03-008.00 482 05/12/2016 Denied Murphy & Lynch 993 56850 Main Rd Corp, 063.0-04-001.00483 05/16/2016 Denied Tax Reduction Services, Inc. 994 Bridgehampton Nat'l Bank, 064.0-01-017.00461 05/11/2016 Denied Shroder & Strom, LLP 995 34890 County Rd 48 LLC, 069.0-04-001.03 484 05/16/2016 Denied Tax Reduction Services, Inc. 996 35300 Rte 48 Holding Corp, 069.0-04-002.02484 05/16/2016 Denied Tax Reduction Services, Inc. 997 First Settlers Ltd, 070.0-02-003.00471 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 998 Cozy Corp 79, 070.0-02-011.00485 05/09/2016 Denied Herman Katz Cangemi & Clyne, LLP 999 Nar Development Corp, 070.0-05-024,01455 05/16/2016 Denied Tax Reduction Services, Inc. 1000A & S Southold Oil Corp, 070.0-07-004.00 486 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & errana, LLP 1001 General Properties East LLC, 070.0-07-007.00 449 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & Terraria, LLP 1002 Peanut Alley Properties LLC, 070.0-07-015.00 421 05/16/2016 Denied Tax Reduction Services, Inc. 1003Marlake Associates, 073.0-03-001.01120 05/10/2016 Denied Certil man, Bali n, Adler & Hyman 100413reeze Hill Partners LLC, 074.0-01-036.00130 05/17/2016 Denied Tax Reduction Services, Inc. 1005McGunnigle, Thomas P. 074.0-01-037.03129 05/17/2016 Denied Self 1006Pindar Vineyards LLC, 074.0-01-038.00105 05/13/2016 Denied laspan, Schleslinger, Attorne sat Law 1007 Damianos, Herodotus 074.0-01-042.07120 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1.008 Pindar Vineyards LLC, 074.0-04-003.02152 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 10091-eon Petroleum LLC, 074.0-04-007.01486 05/16/2016 Denied Cronin, Cronin, Harris & O'Brien 1010 Bauer Farms Inc, 074.0-04-013.00 443 05/16/2016 Denied Tax Reduction Services, Inc. 10111375 Peconic LLC, 074.0-05-015.00129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1.012 Osprey Dominion Co, 075.0-01-020.011.52 05/17/2016 Denied Tax Reduction Services, Inc. 1013Meriot LLC, 075.0-02-002.01311 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1014Merlot LLC, 075.0-02-002.02311 05/13/2016 Denied aspan, Schleslinger, Attorneys at Law 1015 Merlot LLC, 075.0-02-002.03 311 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1016Merlot LLC, 075.0-02-002.04311 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1017 Merlot LLC, 075.0-02-002.06129 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1018 Merlot LLC, 075.0-02-002.07152 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1019Corey Creek LLC, 075.0-06-009.06312 05/16/2016 Denied Tax Reduction Services, Inc. 1020 liano Nicholas, 083.0-01-011.00591 05/12/2016 Denied _ Cronin & Cronin Law Firm, PLLC 10211F & S LLC, 083.0-03-004.06 449 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1022372 Jericho Corp, 084.0-01-026.03 449 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1023Marlake Associates, 084.0-02-004.01120 05/10/2016 Denied Certilman, Balin, Adler & Hyman 1024Pindar Vineyards LLC, 084.0-04-010.01129 05/13/2016 Denied )aspan, Schleslinger, Attorneys at Law 1025P}ndar Vineyards LLC, 085.0-01-009.00152 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1026Pill dar Vineyards LLC, 085.0-01-010.00152 05/13/2016 Denied as an, Schleslinger, Attorneys at Law 1027Pindar Vineyards LLC, 085.0-02-009.02152 05/13/2016 Denied laspan, Schleslinger, Attorneys at Law 1028Damianos, Alexander -085.0-02-011.01311 05/13/2016Denied aspa_n,_ Schleslincler,_ Attorneys at Law 1029Damianos, Alexander 085.0-02-013.02311 05/13/2016 Denied Jaspan, Schleslinger, Attorne s at Law 1030Pindar Associates LLC, 085.0-02-014.00152 05/13/2016 Denied laspan, Schleslinger, Attorneys at Law 1031Pindar Vineyards LLC, 085.0-02-015.00120 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1032Raphael Vineyards Inc, 085.0-03-011.02129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1033 Raphael Vineyards Inc, 085.0-03-011.05152 05/11/2016 Denied Cronin & Cronin Law Firm, PLLC 1034 Zip Peconic Wells LLC, 086.0-01-010.13311 05/16/2016 Denied Charles R Cudd 1035 Zi Peconic Wells LLC, 086.0-01-010.14311 05/16/2016 Denied Charles R Cuddy 1036 Pindar Vineyards LLC, 086.0-01-015.00152 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1037 Berlent, Douglas 087.1-01-001.00 411 05/11/2016 Denied Shroder & Strom, LLP 1038 TheofanLiL, Roula 087.1-01-002.00 411 05/11/2016 Denied Shroder & Strom, LLP 1039 Fox Eileen C Irrev Trust, 087.1-01-003.00 411 05/11/2016 Denied Shroder & Strom, LLP 1040 Larsen Kurt H Rev Liv Tr, 087.1-01-004.00 411 05/11/2016 Denied Shroder & Strom, LLP 1041 Rochler Grella, Anna 087.1-01-005.00411 05/11/2016 Denied Shroder & Strom, LLP 1042 Grella, Dorothy A. 087.1-01-006.00411 05/11/2016 Denied Shroder & Strom, LLP 1043Solinger, Carol A. 087.1-01-007.00411 05/11/2016 Denied Shroder & Strom, LLP 1044Schloss, Elizabeth R. 087.1-01-008.00411 05/11/2016 Denied Shroder & Strom, LLP 1045 Kulla Peter J Revoc Trust, 087.1-01-009.00411 05/11/2016 Denied Shroder & Strom, LLP 1046Gilbert, Barry 087.1-01-010.00411 05/11/2016 Denied Shroder & Strom, LLP 1047 ohnson, William W. 087.1-01-011.00411 05/11/2016 Denied Shroder & Strom, LLP 1048 Parrella, Joseph D. 087.1-01-012.00 411 05/11/2016 Denied Shroder & Strom, LLP 1049 ymeck, Joseph J. 087.1-01-013.00 11 05/11/2016 Denied Shroder & Strom, LLP 1050 Herzog Family LP, 087.1-01-014.00 11 05/11/2016 Denied Shroder & Strom, LLP 1051 Coppola, Anthony 087.1-01-015.00 11 05/11/2016 Denied Shroder & Strom, LLP 1052 attam, Timothy M. 087.1-01-016.00 11 05/11/2016 Denied Shroder & Strom, LLP 1053 Mann, Linda E. 087.1-01-017.00 411 05/11/2016 Denied Shroder & Strom, LLP 1054 Peck, Charles 087.1-01-018.00 411 05/11/2016 Denied Shroder & Strom, LLP 1055 Kerr, Susan Q. 087.1-01-019.00 411 05/11/2016 Denied Shroder & Strom, LLP 1056 Karaptis Living Trust, 087.1-01-020.00411 05/11/2016 Denied Shroder & Strom, LLP 1057 LaGrega Andrew T Living Trt, 087.1-01-021.00 411 05/11/2016 Denied Shroder & Strom, LLP 1058 Manzella, Francis 087.1-01-022.00 411 05/11/2016 Denied Shroder & Strom, LLP 1059 hlsen, Joan E. 087.1-01-023.00 411 05/11/2016 Denied Shroder & Strom, LLP 1060 Harper, Robert F. 087.1-01-024.00 411 05/11/2016 Denied Shroder & Strom, LLP 1061 Burke Family Trust, 087.1-01-025.00 411 05/11/2016 Denied Shroder & Strom, LLP 1062 omiatte, Mario 087.1-01-026.00411 05/11/2016 Denied Shroder & Strom, LLP 1063 ohnsen, Edward 087.1-01-027.00411 05/11/2016 Denied Shroder & Strom, LLP 1064 Schwarz, Lynnore 087.1-01-028.00411 05/11/2016 Denied Shroder & Strom, LLP 1065 McCabe, Kathleen H. 087.1-01-029.00411 05/11/2016 Denied Shroder & Strom, LLP 1066 Burke, Carol E. 087.1-01-030.00 11 05/11/2016 Denied Shroder & Strom, LLP PO6 LaGrega Andrew T Living Trt, 087.1-01-031.00411 05/11/2016 Denied Shroder & Strom, LLP Chellel, Gail 087.1-01-032.00411 05/11/2016Denied Shroder & Strom, LLP Burke, Joseph L. 087.1-01-033.00 11 05/11/2016 Denied Shroder & Strom, LLP 1070115 Commerce Drive LLC, 096.0-01-001.02442 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1071KOS LLC, 096.0-01-001.04442 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1072 M & R Southold Props LLC, 096.0-01-001.08 449 05/16/2016 Denied Tax Reduction Services, Inc. 1073 27A North LLC,_ 096.0-01-020.01449 05/16/2016 Denied Tax Reduction Services, Inc. 1074 East End Realty LLC, 096.0-02-003.00 449 05/16/2016 Denied REILLY LIKE &TENETY 1075Rhx Corp, 096.0-02-007.00120 05/13/2016 Denied Jaspan, Schleslinger, Attorneys at Law 1076Cutch0gue Power Co LLC, 096.0-04-008.01484 05/16/2016 Denied Tax Reduction Services, Inc. 1077 MI-LUC LLC, 096.0-05-008.00 449 05/16/2016 Denied Tax Reduction Services, Inc. 1078 Bedell North Fork LLC, 097.0-01-025.01152 05/17/2016 Denied Tax Reduction Services, Inc. 10790vsianik, Allen 097.0-02-015.00 432 05/16/2016 Denied Tax Reduction Services, Inc. 1080Malon Industries Inc, 097.0-05-004.05462 05/11/2016 Denied Ehroder & Strom, LLP 1081 W M S Realty Inc, 097.0-05-004.07 452 05/11/2016 Denied Shroder & Strom, LLP 1082Serota Cutchogue LLC, 097.0-05-012.00 452 05/03/2016 Denied Koeppel Martone & Leistman LLP 1.083 Serota Cutchogue LLC, 097.0-05-012.00 Forchelli, Curto, Deegan, Schwartz, Mineo &52 05/05/2016 Denied Terraria, LLP 1084Serota Cutchogue LLC, 097.0-05-012.00 452 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 1085 Fabb, Thomas C. 099.0-04-022.00 417 05/11/2016 Denied Shroder & Strom, LLP 10862205 Oregon Road LLC, 100.0-02-005.04 473 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 10872205 Oregon Road LLC, 100.0-02-005.05129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1088 L & R Vineyards Assoc, 101.0-01-004.01120 05/03/2016 Denied Koeppel Martone & Leistman LLP 10891- & R Vineyards Assoc, 101.0-01-005.02152 05/03/2016 Denied Koeppel Martone & Leistman LLP 1090 Di Borghese Castello LLC, 101.0-02-018.03152 05/17/2016 Denied Tax Reduction Services, Inc. 1.091 Di Borghese Castello LLC, 102.0-01-003.04152 05/17/2016 Denied Tax Reduction Services, Inc. 1092 Marian Columbus Club Inc, 102.0-02-005.00534 05/16/2016 Denied Tax Reduction Services, Inc. 1093 Depot Enterprises Inc, 102.0-02-012.06480 05/03/2016 Denied Koeppel Martone & Leistman LLP 1094 Depot Enterprises Inc, 102.0-02-012.06480 05/16/2016 Denied Tax Reduction Services, Inc. 1095RQA Properties LLC, 102.0-03-001.00 480 05/16/2016 Denied Tax Reduction Services, Inc. 1096Cohen S J 1996 Trt, 102.0-05-002.00484 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1097808 Realty Corp, 102.0-05-026.00 432 05/16/2016 Denied Cronin, Cronin, Harris & O'Brien 1098 North Fork Bank & Tr Co, 102.0-06-013.01463 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 1099 Macari Farms North LLC, 105.0-01-001.00120 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1100 WC Dockside LLC, 106.0-06-001.00 448 05/16/2016 Denied Tax Reduction Services, Inc. 1101 Mims Holding LLC, 106.0-06-013.04570 05/12/2016 Denied Meyer, Suozzi,I English and Klein, P.C. 1.102.Mims Holding LLC, 106.0-06-013.04570 05/16/2016 Denied Tax Reduction Services, Inc. 1103Marsicano, Thomas 106.0-09-001.01417 05/16/2016 Denied Tax Reduction Services, Inc. 1104EKE Residential LLC, 106.0-12-003.02311 05/16/2016 Denied Cronin, Cronin, Harris & O'Brien 1105Perge Juliana M 2013 Irry Trt, 108.0-03-005.41449 05/16/2016 Denied Tax Reduction Services, Inc. 1106 rimble, Anne E. 108.0-03-013.06 473 05/16/2016 Denied Tax Reduction Services, Inc. 1107Carnation Properties Inc, 109.0-01-010.01120 05/12/2016 Denied Meyer, Suozzi, English and Klein, P.C. 1108Cifarelli, Lisa 109.0-07-009.03 449 05/16/2016 Denied Tax Reduction Services, Inc. 110'9 New Suff Properties LLC, 110.0-01-012.00570 05/11/2016Denied IShroder & Strom, LLP 1110 Macari Bergen 98 LLC, 112,0-01-016.03120 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1111 Macari Bergen West LLC 112.0-01-019.00120 05/12/2016 Denied Cronin & Cronin Law Firm PLLC 1112Macari Bergen East LLC, 112.0-01-020.00120 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1113Macari Farms LLC, 112.0-02-001.01311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1.114Macari Farms LLC, 112.0-02-001.02129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1115 Macari Farms LLC, 112.0-02-002.00129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1116Pindar Associates, 113.0-07-019.24120 05/13/2016 Denied aspan, Schleslinger, Attorneys at Law 1117Pindar Associates, 113.0-07-019.25120 05/13/2016 Denied aspan, Schleslinger, Attorne sat Law _ 1118Bicycle Path LLC, 113.0-07-019.26129 05/13/2016 Denied Paspan, Schleslinger, Attorneys at Law 1119Martocello, Steven A. 114.0-01-008.01311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1120Martocello, Irene 114,0-01-008.02311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1121Martocello, Steven A. 114.0-01-008.03311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1122Strong's Marine Inlet LLC, 114.0-03-001.00570 05/09/2016 Denied Herman Katz Cangemi & Clyne, LLP 1123MLEB Family Partnership LP, 114.0-07-010.10311 05/17/2016 Denied PTRC 112413400 Main Road Corp,__,___,_ 114.0-11-009.06484 05/16/2016 Denied Tax Reduction Services, Inc. 1125 Bolt by RAS LLC, 114.0-11-014.00481 05/16/2016 Denied Tax Reduction Services, Inc. 1126Wickham Road LLC, 114.0-11-015.00485 05/16/2016 Denied Tax Reduction Services, Inc. 1127tAngelina Properties LLC, 114.0-12-002.00484 05/03/2016 Denied Koeppel Martone & Leistman LLP 1128 Handy_Pantry Stores Inc, 114.0-12-003.01480 05/12/2016 Denied Murph & Lynch 1129Leon Petroleum LLC, 115.0-03-009.00 86 05/16/2016 Denied ronin Cronin, Harris & O'Brien 1130 New Suffolk Pros LLC, 117.0-05-029.01570 05/11/2016 Denied Shroder & Strom, LLP 1131Macari Farm Winery LLC, 120.0-05-001.00129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1132Macari Farm Winery LLC, 121.0-01-001.03152 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1133Macari Farm Winery LLC, 121.0-01-001.06129 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1134Terranova, Giacomo 121.0-02-001.00 485 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1135Badger Enterprises Inc, 121.0-03-007.04120 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1136 Premium Wine Holdings LLC, 121.0-06-001.00152 05/17/2016 Denied Tax Reduction Services, Inc. 1137Sunstar Realty LLC, 122.0-03-009.00 484 OS/16/2016Denied Tax Reduction Services, Inc. 11389025 Main Road LLC, 122.0-06-022.01463 05/11/2016 Denied Shroder & Strom, LLP 1139 Mattituck Realty LLC, 122.0-06-029.02 480 05/16/2016 Denied REILLY LIKE &TENETY 1140 Mattituck Realty LLC, 122.0-06-029.02480 05/16/2016 Denied Tax Reduction Services, Inc. 11411S H Cntrl Pk Fm Ltd Ptshp, 122.0-06-030.01431 05/16/2016 Denied REILLY LIKE &TENETY 1142S H Cntrl Pk Fm Ltd Ptshp, 122.0-06-030.01431 05/16/2016 Denied Tax Reduction Services, Inc. 11437355 Main Road Corp, 122,0-06-033.00484 05/16/2016 Denied Tax Reduction Services, Inc. 1144 Matt Med LLC, 122.0-06-035.10452 05/16/2016 Denied Tax Reduction Services, Inc. Forchelli, Curto, Deegan, Schwartz, Mineo & 122.0-07-001.00 86 05/05/2016 Denied 1145 MAC Inc, errana, LLP 1146 Cofam Realty Co, 122.0-07-003.01426 05/16/2016 Denied Berkman Henoch Peterson 1147Gremler, William M. 122.0-07-006.04484 05/16/2016 Denied Tax Reduction Services, Inc. 1148 LU LLC, 123.0-01-002.02844 05/16/2016 Denied Tax Reduction Services, Inc. 1149 atroba, Roman 125.0-01-019.05435 05/16/2016 Denied Tax Reduction Services, Inc. 11501-aurel Links Cntry Clb Inc, 125.0-03-017.01311 05/12/2016 Denied ICronin, Cronin, Harris & O'Brien 1151 Laurel Links_Cntry Club, 125.0-04-024.23553 05/12/2016 Denied Cronin & Cronin LawFirm, PLLC 11521-aurel Links Cntry Clb Inc, 125.0-04-024.24311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1153Laurel Links Cntry Clb Inc, 125.0-04-024.25311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 11541-aurel Links Cntry Clb Inc, 125.0-04-024.27692 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1155Romanelli, Ludivoica 128.0-06-009.01311 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1156Silver Sands Mote! Inc, 133.0-02-008.00183 05/13/2016 Denied Koep el Martone & Leistman LLP 11571-evin Family Ltd Prtnrshp, 135.0-01-015.01311 05/10/2016 Denied Certilman, Balin, Adler & Hyman 11158 Levin Family Ltd Prtnrshp, 135.0-03-019.00 417 05/10/2016 Denied Certilman, Balin, Adler & Hyman 1159 Levin Family Ltd Prtnrshp, 135.0-03-020.00 417 05/10/2016 Denied Certilman, Balin, Adler & Hyman 11601-evin Family Ltd Prtnrshp, 135.0-03-021.00312 05/10/2016 Denied Certilman, Balin, Adler & Hyman 1161,McKenia, Susan M. 136.0-01-031.05 312 05/11/2016 Denied Shroder & Strom, LLP 1.162240 Love Lane Corp, 140.0-03-003.01484 05/16/2016 Denied Tax Reduction Services, Inc. 1163 Grattan, Joseph S. 140.0-03-030.00 471 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1164Montgomery, Michael J. 140.0-03-031.00 483 05/16/2016 Denied Tax Reduction Services, Inc. 116513405 Main Road LLC, 140.0-03-034.00 464 05/05/2016 Denied Forchelli, Curto, Deegan, Schwartz, Mineo & Terraria, LLP 116613405 Main Road LLC, 140.0-03-034.00 464 05/16/2016 Denied Tax Reduction Services, Inc. 1167Octagon Commons LLC, 140.0-03-042.02 464 05/10/2016 Denied Certilman, Balin, Adler & Hyman 116880 Love Lane Assocs LLC, 140.0-03-042.03 485 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 11691\1 F Bank &Trust Co, 141.0-03-030.00311 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 1170 Botrffard, Alfred E. 141.0-03-035.00 449 05/16/2016 Denied Tax Reduction Services, Inc. 1171 Penny George L Inc, 141.0-03-038.01444 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1172N F Bank &Trust Co, 141.0-04-002.00 311 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 1173 N F Bank & Trust Co, 141.0-04-003.00330 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 1174N F Bank &Trust Co, 141.0-04-006.01463 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 1175 Mattituck Plaza LLC, 142.0-01-026,00452 05/11/2016 Denied Shroder & Strom, LLP 1176 Mattituck Plaza LLC, 142.0-01-026.00 452 05/10/2016 Denied Certilman, Balin, Adler & Hyman 1177 Mattituck Plaza LLC, 142.0-01-026.00452 05/17/2016 Denied Cronin & Cronin Law Firm, PLLC 1178GAMA Properties-Deer Inc, 142.0-01-027.00450 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1179SCP 2005-C21-051 LLC, 143.0-02-030.02 453 05/03/2016 Denied Koeppel Martone & Leistman LLP 1180 Rob Roy Realty Corp, 143.0-03-003.00 421 05/16/2016 Denied Tax Reduction Services, Inc. 1181 Mattituck Equities LLC, 143.0-03-004.02462 05/12/2016 Denied Cronin & Cronin Law Firm, PLLC 1182UNEXCELLED LLC, 143.0-03-033.04460 05/03/2016Denied jKoeppel Martone & Leistman LLP 11831W E J Assocites Ltd, 143.0-03-034.02 80 05/16/2016 Denied rax Reduction Services, Inc. O .i>j ,i %®F soy 1�s' 4 rtio 1 Kevin W.Webster,Chairman 11 ; Southold Town Hall,53095 Route 25 Robert I.Scott,Jr.,Assessor P.O.Box 1179 Richard L.Caggiano,Assessor G ��,�1 Southold,NY 11971-0959 4' iCOUNTU,;v BOARD OF ASSESSORS TOWN OF SOUTHOLD BOARD OF ASSESSMENT REVIEW TOWN OF SOUTHOLD 53095 MAIN ROAD PO BOX 1179 SOUTHOLD NY 11971 TRANSCRIPT OF HEARINGS GRIEVANCE DAY MAY 17, 2016 Chairman Gerard Schultheis declared the meeting in session at 9:00 a.m. Present were: Board of Assessment Review: Gerard Schultheis, Chairman; Phyllis Atkinson, Member; Nicholas Planamento, Member; John Betsch, Member; Julie Dantes, Member Board of Assessors: Kevin Webster, Chairman; Robert Scott, Jr, Richard K Caggiano Website: www.southoldtownny.gov Ph: (631)765-1937 Fax: (631)765-1356 1 T Grievance Day Tuesday May 17,2016 Gerard Schultheis: Good Morning this is May 17th 2016 and I'd like to call to order this meeting of the Town of Southold Board of Assessment Review to review grievances. I guess we need to swear in the Assessors. Nick Planamento: Good Morning folks. I'm going to read a brief statement just ask you to respond by stating your name at the end. Do you solemnly swear that the information that you are about to give. Pardon me, raise your arm please, your hand. Do you solemnly swear that the information you are about to give will be given accurately and truthfully, to the best of your knowledge? Robert Scott, Kevin Webster, Richard Caggiano: I do Nick Planamento: Thank you. And please state your name individually. Robert Scott: Robert I Scott Jr. Kevin Webster: Kevin W Webster Richard Caggiano: Richard Caggiano Nick Planamento: Thank you gentleman. Hearing#1 —106.-3-11 Gerard Schultheis: Okay and I understand we have a grievance review. You want to come up to the table. **: State my name. Nick Planamento: State your name and your residence. Emanuel Constantine: Emanuel Constantine. Is it on?Emmanuel Constantine 385 East Road in Mattituck. And it's not about a grievance. Nick Planamento: Mr Constantine,just a moment. I'm going to swear you in also. I'm going to read a similar statement and just ask you again to repeat your name. Good morning. Do you solemnly swear that the information you about to give, will be given accurately and truthfully to the best of your knowledge? Emanuel Constantine: yes, I will. Nick Planamento: Thank you. I r Emanuel Constantine: Emmanuel Constantine. So I don't have a grievance. I just wanted to know if I qualify for an Enhanced STAR qualification on the house. Do to the fact that I had a house in Commack. That was jointly owned on the deed. My wife and I we were filing jointly, but I was not aware of a, I switched the a primary residence to Mattituck. The deed was, the lot was originally in my fathers name. And when it was transferred to my name, it was only in my name. I consequently built a house there and when I transferred the STAR from the Town of Smithtown to Town of Southold for next year for 2017. I was not aware that my wife who was 65 and over 65 now and I'm not. But because we're filing jointly taxes I thought that we would qualify. Because we were qualified in Smithtown. So, right away, when I found out when I was declined for the Enhanced STAR. I immediately went down to the Suffolk County and added my wife's name. Which I would have done anyway,to the house here. Once the other house was gone. And I just didn't think about it, cause like I said, so many years it was in my name. So I didn't even know that it was issue. So I just wanted to know if could get, can get qualified for(inaudible) Gerard Schultheis: So as I understand this when your house in Smithtown. That was in joint names? Emanuel Constantine: Yes. Gerard Schultheis: And when you came out and filed here. Emanuel Constantine: It was only in my name the house yeah. Yeah cause the lot was (inaudible)but I did change it now. Gerard Schultheis: Okay. Kevin, this yours? Kevin Webster: Yes. Yes, what Mr Constantine is saying is correct. Unfortunately as of New York State Taxable Status date, which we have to follow, March 1St of 2016. He was the only owner and he was, at that time, correct me if I'm wrong, 62? Emanuel Constantine: Yes. Kevin Webster: 62. So that's the reason why the Basic STAR could only be extended. As per the NYS law. After that, and you have the deed there, April 6th of 2016. He did transfer it over after we received the application. And we are extending him the Basic STAR, but we cannot, as per law, extend him the Enhanced STAR. As he said, Smithtown it was owned by both. Here the house is only owned by him, so he's the only listed owner. As per, the deed that we can go by. Since he's put this deed through for next years roll we can extend him all the exemptions he would be entitled to, but for this year we had to send out a denial. And grant him the Basic STAR only. And he did supply proof of age for himself and his wife, but obviously before, as of Taxable Status date, she was not a listed owner. Gerard Schultheis: Okay. • 2 I z Emanuel Constantine: From what I understand, this was the last hooray to do anything for 2017. (inaudible) I'm coming here to grieve my case. If it goes fine, if not. I'm not going to take it any further. Gerard Schultheis: Okay well is there anything else you would like to say. Emanuel Constantine: No I'm okay. Gerard Schultheis: Okay well we've got the information. Emanuel Constantine: You'll make a determination. Gerard Schultheis: We'll go into deliberation at a later date and determine what might be done. Emanuel Constantine: Thank you very much for your help. Okay thanks for your time. Hearing#2—74.-1-37.3 Gerard Schultheis: Okay if you could tell us your name. Tom McGunnigle: Tom McGunnigle. Gerard Schultheis: Okay, now we need to swear you in. Stand up. Nick Planamento: Mr McGunnigle? Good Morning. Hi. Do you solemnly swear that the information you about to give will be accurately and truthfully given to the best of your knowledge? Tom McGunnigle: Okay, yes. I do, except the best of my knowledge is gonna be memory, because I just got this on the table on the table this morning from my wife. She left this for me to do something about. So I don't have,•I'm not prepared. I don't have dates and everything else. I looked at it. I called this place. I went to several people. I talked to several people. That's where I am right now. I have no deeds that are specific. I have almost nothing except my memory to work off of. That's all I have to work on. And I'm 70 years old so I could be fuzzy with stuff. But I'm gonna be as accurate as I know how to be. So yes. Nick Planamento: Thank you. Gerard Schultheis: Could you briefly explain to us what your grievance is. Tom McGunnigle: Okay, well I actually have a bunch of them, but the latest one my house. But I guess I want to grieve on a number of years ago when I did my barn too. So 3 9 ) at least those two grievances. That I'm gonna share today. Which one do you want or how do you want to work it? Phyllis Atkinson: Same tax map number for both? Tom McGunnigle: Yes. Phyllis Atkinson: Okay. Gerard Schultheis: I'm looking at the form that you submitted. You have the... Tom McGunnigle: That was five minutes ago. Gerard Schultheis: The land value and the total value. The property owners estimate of market value and you've got a question mark. Tom McGunnigle: Well, my property,the county bought the development rights a long time ago. Actually before I bought the land. They bought the, my property from Y&C Holding Co. in 77, 8. Something like that. And I bought it from Y&C Holding Co. after that. Phyllis Atkinson: So you bought the property with the development rights already sold? Tom McGunnigle: Already sold. Phyllis Atkinson: Okay. Gerard Schultheis: But based on the form you submitted you don't have an estimate of what you think the property is worth. Tom McGunnigle: I would have to get the information to find that out. But it is farmland or open land only. It is not sellable, except as open space. All as one parcel.Not more than one parcel.Not more than one parcel is 49 point something acres. And it can only be sold as 49 point something acres. It's not dividable. It's not anything. It's one piece of land that I hope my grandkids are gonna wind up... Like my father always said,people have to eat. And I hope one of them is gonna produce food, because food will be worth (inaudible) Gerard Schultheis: And the development rights are sold on that entire parcel? Tom McGunnigle: On the entire thing, when I bought it. It was sold. It had already been sold. So I bought the land for a fraction of its value, before the development rights were sold. Gerard Schultheis: Okay one other question on the form. You say that the property has been recently appraised? 4 f , • Tom McGunnigle: Well that's why I'm here. Cause this went from 16000 to 16800. And so they did tell me. Gerard Schultheis: By appraised I mean that you've had a contracted... Tom McGunnigle:No, no, no. This was all by them. Gerard Schultheis: Okay, so there isn't,there is no appraisal? Tom McGunnigle: I don't hear at all this ear, and I have, at least,poor hearing out of this ear. So he was good. The mike worked good with him, but I'm having a little trouble with this hearing specifically what you're saying. Gerard Schultheis: Is that on? Phyllis Atkinson: Yes. Gerard Schultheis: Okay, so you've got the notice of an appraisal change. Tom McGunnigle: Yes. Gerard Schultheis: And it went from 16000 to 16800? Tom McGunnigle: Yes. Gerard Schultheis: Okay and so is your complaint that you don't understand why it went from 16 to 16800? Tom McGunnigle: Well I'm learning how I understand it, but I disagree with it. Phyllis Atkinson: Maybe the Assessor could explain why it went from... Can you explain why it went from 16 to 16.8? Tom McGunnigle: I can... Kevin Webster: I will answer that question. The assessment for the land was changed. And that's what prompted the assessment overall to change. The land assessment was 6000 and it was changed to 6800. The acreage was, has always been, 49.172 acres. But now we have 47.672 acres at $125 an acre. Which has been the standard amount for land with development rights sold on there. We have 1 acre as what we call, marginal land. Meaning really not useable, at $25 an acre. And then we have a half acre of that land that used to be in the category of the farm land, at a$125 acres, and we've taken that half acre of land where there's a home on this property, and that's at$800 for that half acre. There's been a home on this property since the building permit was issued. After the building permit was issued June 5th of 1986. Our building department issued a new 5 dwelling permit on this property, even though 100% of the property the development rights were sold. Then there was, after that, 8 years later there was a building permit issued. And so for this taxable status year, we did change the assessment for that house plot under this home for the 2016 roll to a half acre at $800.Normally it's a 1 acre, is at 1600,but we apportioned out of the overall assessment a half acre of that for the house plot. And that's the reason why there was an increase in the assessment from 16 to 16.8. Gerard Schultheis: Did I understand you correctly that the development rights were sold for the land that the house was built on? Kevin Webster: Yes. Gerard Schultheis: Okay, there was no variance or anything issued to allow that? How did that happen I guess is the question? Robert Scott: I'm going to reiterate what he told us as well. When the development rights were purchased John Cline who is the County Exec at that particular time. For this portion of the program said that somebody could build a home on land that was sold for development rights. Gerard Schultheis: Okay. Robert Scott: Okay. Tom McGunnigle: I'm gonna dispute that a little bit, but go ahead. Robert Scott: Okay. There is other properties that have had the same type of situation in Southold Town. But the thing is there were different programs. Some said you could build a farm building, such as a barn. Some said you could house on there. It depended on what the program was. John Cline in the beginning allowed for a house to be built on the property that development rights were sold. So the farmer could build his own house on there. It's our contention that we neglected in the past to put an assessment on the house portion of it. As a house portion in use. And we were having a farm, farm land with the development rights sold assessment on there of$125, instead of the $800. That's where the confusion lays. Nick.Planamento: And relative to that statement, why would only a half an acre be allocated for the home lot? Verses an acre or a quarter of an acre. Robert Scott: Normally we put an acre or more on there. Depending on the size of the house and the use of the property. But because this hasn't been done, we had noticed this so late, since he had built the house. We figured that it was, to be fair to the homeowner, we did a half an acre instead of the acre of more than that. We were trying to be accommodating to the owner. 6 , Nick Planamento: And would that hold for the future of this particular lot?A half of an acre vs another property that you might allocate an acre to? Or at some point if or when the property transfers, can that home lot be altered again? Or is it now recorded as half an acre? Robert Scott: I think it's, I think we would keep it at the half an acre. Unless they put, further back, if they put a swimming pool or something. Nick Planamento: This is where I was going. That with additional improvements clearly you're limited. Robert Scott: With additional improvements we would have to consider that again. But I mean if it's just the same foot print that it is now. I think it would stay at the half an acre. That's just my opinion. Nick Planamento: And are there any other improvements in addition to a house on that half acre? Robert Scott: On the half acre? I don't think so. Nick Planamento: Well let me rephrase it, on the whole property then? Robert Scott: On the whole property there are some barns on there as well. Nick Planamento: Recently constructed barns? Or predating the house? Kevin Webster: Oh after the home was built. Nick Planamento: So it was a fallow field. Or an agricultural field. A house was built and then and then additional improvements. Barns, outbuildings. Kevin Webster: Yes. Phyllis Atkinson: And this half acre that the house is on is the same tax map number as the 49 acres? Robert Scott: Yes it is. Phyllis Atkinson: My question is, how come you decided to make it a half acre and not an acre? Or 2 acres? Or 3 acres for the house? Robert Scott: The thing is that, if you remember, last year we had several people that come in with farm questions. Because we reviewed all the agricultural exemption properties in Southold Town. And we found some of them were not complying with the spirit of the agricultural exemption law. 7 Phyllis Atkinson: Right. Robert Scott: We reviewed this property as well. And we noticed for the first time that there had been no assessment for the site of the home to be on there. Phyllis Atkinson: Okay. Robert Scott: So, because of that reason we had to make a change this year, because we noticed it this year. We're constantly reviewing those. Phyllis Atkinson: What my question is, how come you decided to make it a house and a half acre?Not a house and a 1 acre? Robert Scott: Because in this particular case,because the house had been there for so long. We were trying to make it as... Phyllis Atkinson: Conforming to the neighborhood of half acre lots? Robert Scott: Just to be conforming to a house plot of some sort, but not... Nick Planamento: I think what Bob, if I could direct what I understood you to say, was that rather than do a larger lot, the choice was for a smaller lot. So it would be less of an immediate burden having just discovered this error. Robert Scott: That's right. Nick Planamento: I shouldn't say error. Having just discovered the situation. Phyllis Atkinson: Oh, I see. Okay. Nick Planamento: Could you tell me where the house is in relative to Route 48? Robert Scott: It's back, I'd say, 1500 feet back from the road. Phyllis Atkinson: Oh Nick Planamento: It's quite a distance back. Robert Scott: It's quite a distance back. Nick Planamento: So you have agricultural land immediately abutting 48? Robert Scott: That's right. Nick Planamento: And the house sits, obviously not in the middle of the 50 acres, but a distance back. 8 Tom McGunnigle: I have something that might clear up, because I have the same thing. The farm is,was bought, from me, from Y&C Holding Co. Who sold the development rights to the county before I bought it. Before I bought what was remaining. Okay, that was phase one. The very first of all the programs that they had. At that time, Cline wanted to get things rolling. And if I give other reasons, but he wanted to be the guy to start this thing. And he was pushing for people to buy this kinda land. And so it happened to be a market time at that time and the land wasn't going up and there were speculators that had bought a bunch of land. And they were now not being able to sell it. So magically this thing came out and the County bought the development rights which was most of the value. And mostly from these speculators. They bought everything. They bought marshland,they bought side hills. They bought, in my case, a big swamp, that people use to throw their garbage in forever. Before I owned it. And rocks that are so big, I don't know if some of them will fit in this room. And it was farmland. So the definition of farming was somewhat different then what they have gone through in the next couple of phases. The next couple of phases, they realized what they were doing and they made whoever was selling, now it was farmers, cause speculators were out. So if a farmer wanted to put in a hundred acres,they would say, alright put in a hundred acres, but you gotta take out 2 acres for where your house and barns are. And of course that could be taxed separately. So that was phase something else. Two,three,ten I don't know. But mine was phase one. They didn't even call it farmland. They called it development rights. It wasn't farm preservation at that time. It was preserving open space. So they bought anything. Well they bought my farm. So I went to all these meetings that Cline was bragging about his program. And I would ask questions one right after the other and all that stuff. I was annoying to him. Probably like I am now. Eventually I said, could I build... Cause I did not own a farm or a house or anything at that time. And that's a whole other story. So I said, can I build a house on it?Now the development rights were already sold off of it at this time. To Y&C from Y&C Holdings. And, but he was promoting phase two, 1 1/2 or whatever they called it. And he didn't really want to tell me, but the whole room was full of farmers and stuff. So he said, yeah if it's part of the farm. So yeah, you could build a house on it. You can build a barn on it. You can build fences. You can build wells with a tower. You can do whatever you wanted to do. As long as it was part of the property. It was an essential part of the (inaudible). I don't know if he said essential. But it was part of the property. It has to stay as part of the property. Now it can't be subdivided out and sold. But under those conditions, as part of the property, yeah, you can build a house on it. So I followed back and I said Mr Cline could you put that in writing? Because everybody at that time,this is in the 70's, at that time nobody knew what the program was about. I'm mean not even the people that were selling them the rights.Nobody knew what the farm and preservation program is, that's what it's called, Farmland Preservation Program. Back then there was no words like that. The county was buying development rights. So that you could not subdivide that land. You couldn't, I don't know, put a Macy's on it or something. They were buying development rights to keep the land open. That's how it was sold. That's how, I gambled by buying that land. That somebody wasn't going to say, what the hell are you doing? You're changing things on me. I got that from John Cline. Well I had accidents and all kinds of things. So I finally was ready to go back farming. Because I was mostly in the hospital. 9 And when I went back farming, or I went back to go farming. I wanted to build my house on it. And so I went to I guess you guys first, I don't know if it was you guys or the county. And, oh no, you gotta have... You can't build on that kinda property. So, I don't know who said it. One of them said it. But the county had the ultimate thought on it. And so I went to them and went to a meeting like this. Oh no you can't sign that. You shoulda taken out (inaudible) I bought it as that. And so eventually they wouldn't do anything about it. We're not doing anything about it. John Cline didn't have the authority to write me that letter. That's what they told me. I got the letter. I bought the land based on that letter. So, I went to Gail Wickham our local lawyer at the time. Who's pretty sharp. And she, I had seen her at these meetings. So she kinda knew what was going on too. As much as anybody could know. And so she said, oh yeah Tom you got proof or something right here. It's documented. So she went in front of one of these committees and it was oh yeah, oh yeah,he signed it. Oh yeah, he was the county executive,he signed it. Of course when I went by myself he didn't have the authority to sign it. But now that I had paid for a lawyer, oh yeah, yeah sure. That's from John Cline. Yeah, so you can build a house on it. One house. And it stays with the property.Never to be anything but a house on the property. Okay, good. That's what I did. So, I physically built the house. Well I went to these guys and they gave me permission to build a house. I found the worst spot on the farm. And this is, you can go back there, and these guys have already. The rocks are huge. The farm was rented, Y&C Holding Co rented it to local farmers. They never farmed that. They farmed the front 30 acres. This is plus or minus I don't know how many acres. But it was more than half the farm, but it wasn't in the back where, according to conservation department, when I said,what the hell is going on here. They said, that's where the glacier rolled all the rocks. So, and then it filtered off and made pretty good farmland in the front. So I put my house in the back, not to waste farmland. And also I liked it back there. But I was next to a swamp. That was also bought as farmland. Today would be called farm preservation. And that,people in the back that are on the waterfront used to use at the dumps. So they'd go past the swamp and they'd throw all their crap in the swamp. It's took me 20 years before I got all that cleaned out. Just in my spare time, not... and I cleaned that all out and got permission then... 1990 maybe something like that. After my house was built,to reconstitute, is how it was said, a pond. So I cleaned all this, I went to the dumps on a daily bases with a great big dump truck. Brought a load of garbage and they would give me whatever they had that they were making the dumps out of. Either sand or bank run or whatever. And I'd bring that back and dump it where the garbage was, used to be. And so that went on forever, whatever. Right now it's not a swamp anymore. It's unusable land, but at least I don't have rodents infesting the whole place. So, at any rate, I did build the house 80... I had blood disease in 84... my spleen taken out and a whole bunch of stuff. When that got done I started to building the house. So 88, 87? Phyllis Atkinson: Yeah okay. Tom McGunnigle: I started building the house. It took me 2 years to build, but I built the house. And I've been living there ever since. Well there came a time when I had everything in my body replaced. (inaudible) 20 herniated discs, my shoulders have been redone. Everything. I have a pacemaker and defibrillator. I a mess. So I couldn't continue 10 P . farming potatoes. So I put the farm in hay, and I drove school buses and I coached. So I made a living. Now I'm later in my years I'm thinking of the future. And I have 4 kids, all teachers. Two of them married teachers. Two them are farm family, married to a farm family. And of course all my kids grew up learning tractors and all that stuff. So I wish to keep the farm for them and grandchildren. And hopefully, I don't know how to do this yet, to preserve it for the family forever. And as my father says, sooner or later people are gonna want food. Somebody will know how to produce it and have a spot to produce it. Okay that's my reasoning. Now my real nasty reasoning is, if the town has the authority to change a designation of land that I bought it under. Why can't they change more, like you said, Why a half acre? Why not 2 acres? Why not 10 acres? Why not the whole damn thing? Make it... I don't know, call it something else. They already did that with the barn I put up. It's basically a tent! It's a big tin tent! Has no floor. Has no insulation.No electric. No water. No nothing! And they assessed it for$160,000. And it cost me $37,000 to have somebody build it. And my first assessment, after the equalization rate, which I had to figure out by calling these guys. They said it was $160,000 building and I paid $37,000 for it! And 10 years later, your first 10 years in a farm building is free. And then they are supposed to take half of that number that is should have been assessed at. Cut that in half because it's a 10 year old building. And assess it as half of its original value. Well after the half it was $160,000 building. Which 10 years prior I had paid 37,000 to have it built! So I grieve a little about that too. Because I'm still paying, I don't know, 1600 a year or something. For a building I store stuff in. It's a tent, it's not. No wall, nothing. Nick Planamento: May I interrupt to ask a question? Tom McGunnigle: Sure. Nick Planamento: Thank you. What is the current assessed value? Sixteen eight? Kevin Webster: Yes. Phyllis Atkinson: Yes. Nick Planamento: And the previously assess value is sixteen? Kevin Webster: Yes. Tom McGunnigle: That's just for the land under the house. That's what that difference is. Nick Planamento: Right, but that's the whole parcel,there's a single tax bill. Have there ever been grievance previously? I saw there's notes all over the... Kevin Webster: There was a reduction when Mr McGunnigle contacted our office. And there was a reduction of$1200 exactly 4 years ago. May 10th of 2012. And I think it coincided with the farm building exemption expiring. There was a farm building exemption put on in 2002. That expired for the 12/13 year. We notified him as we do. 11 And then he came in and talked and it was reduced down from seventeen two to the present 16,000. And then the tentative number was increased this year... Nick Planamento: And based on those assessed values can you give me what the market value is and what the actual taxes are? Kevin Webster: I can tell you the, I don't have the tax rate for this area, Rich may know it off the top. But with the equalization rate the taxable value right now is $1,527,000. So that's the taxable value on the entire lot and improvements.Now if you want to know the true taxes on this? Nick Planamento: Yes,please. Kevin Webster: Okay, we're going to use, what did we think our rate is there? Richard Caggiano: 1274 Kevin Webster: 1274. The true taxes on this are $21,400 dollars. That's with no exemptions. 21,400. Tom McGunnigle: And what's the barn itself? Just the barn? That's crazy. The barn is crazy. I'm going to tear it down if I have to pay$1600 a year for a tent. Kevin Webster: Yeah,the barn was originally put on at 50 cents a square foot in 02. And then there was a reduction of$1200 based on that. So that was cut in half even further. It was on there, Bob correct me if I'm wrong, normally that might have gone on there at 1 and then cut to 50 cents. But Darlene put that on there at 50 cents. And then it's been cut to 25 cents. So it's $1200 the assessment for the barn. Tom McGunnigle: Okay so what's that make the barn value? Robert Scott: I just wanted say it is a 4800 square foot barn. Tom McGunnigle: Oh it's a huge, it's a huge tent. There's no question about it. It's a huge tent, but it's a tent! It's not a barn. It has nothing. A dirt floor, that actually came from my swamp land. But regardless because that land was on knoll. A sandy knoll that washed out. So it was a crappy piece of land in the first place. So the land was filled or made level with swamp land, land. On my own property just a couple hundred feet away. And then this was built on. And it cost me $37,000. It cost me Lester buildings. It was a Lester building cost of$37,000 to me. And they assessed it for more than that. Actually way more than that. And way more than that still and it's 20 years old or whatever it is. 15, I don't know. It's old. And I'm still paying taxes as it's a real valuable building. Actually that's not my grievance that's one of them. The real one is the land under the house. I bought that property after all the land was farmland. Or preserved land. The development right were bought off it. Every bit of it. With the understanding from John 12 , Cline himself that I can put a house on it. And not be taken that out and reassess as some other kind of land. It's a farm! Robert Scott: Excuse me. I agree totally that he had the right, the entire property was sold. And the development rights were sold. And he had the right from John Cline to build the house. He did not get permission from John Cline to say, or he did not have it written in there, that the land would not be reviewed or assessable because of a different in type of use. And if it was a farm piece of property at$125 an acre because of development rights were sold, where is used to be $250, I agree with that. But once he builds a house on there then it's an assessment in use and that was not... He was given a right to build a house. But the Assessors have the right to assess it properly so that they have an assessment for the land in use. Tom McGunnigle: Except it has to be sold with the entire parcel. Robert Scott: That's right. Tom McGunnigle: Which makes it a not a lot under a house. My swamp isn't anything either. And they assess that. I don't know, however they want to do it. But it has nothing to do whether I can farm under the house or not. It's part of, like a barn. The land under my barn they're not taking out. And saying, oh you gotta barn there. Here's a half acre that goes with that barn. Oh, here's a half acre for the other barn. You gotta well, here's a half acre for the well. Where is it gonna stop? When my kids, grandkids get assessed for ridiculous amounts of money, because it was intended or something? I bought it under intentions that this was farmland.Not to be redone as something the town felt like doing. Intent change again. Once they have the right to change the designation of that,they can change the designation on anything they want! And it was bought as one designation, farmland. With the assumption that I could put a house on farmland. Just like I could put a barn on farmland. Not that oh now it's something special. So we're going to assess this special and we're going to charge the crap out of you for it. That's not the intent! John Cline, my intent of buying this land as that is was farmland. And I could build a house on farmland. I'm going to let you speak. Julie Dantes: My question is the letter in the 70's that you got from Mr Cline, do you still possess that letter? Tom McGunnigle: I bet it's somewhere. Julie Dantes: Since you bought it as vacant land and you intended to keep it as farmland, when you sell it, would you sell it at the price of farmland? Or is it now a home with farmland? Tom McGunnigle: It's also farmland with a barn on it, which they assessed. It's also farmland with the front lawn that was always there. It's also got other things on it. Julie Dantes: So it would be marketed and sold as a working farm with a home and barns. 13 a Tom McGunnigle: I don't know about working farm the back half is rocks. Nobody is farming it back where my house. It's a rock field. I had to put the house, I had my own, I bought my own bulldozer and then had to fix it in order to use it. Because I paid $1500 for it. So it wasn't a great bulldozer. But I dug so many spots that house where there wasn't a rock that stopped me from having a basement. It is garbage... Julie Dantes: Until you made the improvements. Tom McGunnigle: It's great land, but it's not farmland where the house is. Or where the swamp is. Julie Dantes: But it's one lot? You've said, you're keeping it all together. Tom McGunnigle: Look the whole thing is 50 acres or 49 or something. The whole thing. I can't break off the swamp okay you've got 48 acres and 2 acres of swamp I'm keeping. I'm not allowed to do that. Nick Planamento: From what I understand or what I'm hearing here, the dilemma is the fact that you've got an extremely early easement. Your development rights sale. Where in my understanding and knowledge of these transactions, they were vague because people didn't really understand what was happening as you've pointed out. Today these easements are very clear cut. Where they specifically... Tom McGunnigle: This was a different phase. Nick Planamento: No agreed. It's much later. Having said that, I think our challenge here is to review the facts as we've heard them. With that information. But at the same time I think we need to sort of acknowledge that the Assessors are very clearly said, that they've given you a smaller developable amount of land what most easements have today. Which would be a larger home lot. Tom McGunnigle: The only reason I can't (inaudible). That was an arbitrary decision. Nick Planamento: Right, but it's in your favor from what I understand. Julie Dantes: Why was it not taxed in the late 80's when you built the house? Why was it not taxed in the late 80's? Tom McGunnigle: Because they realized that it was farmland! Like I bought it as farmland! So they said, of course it's farmland! And now they say, how can we get a little more money. Oh, we'll call it not farmland! We'll call it a lot under a house! It's not a lot under the house! It's part of the farm! The house they do assess, as a building, and they get their taxes for nothing. But not the land under the house! That's what I argue. Not the house itself, sure that has value. And 80,000 is what I paid, I built it myself. In every (inaudible) or more. That I understand, tax me. Don't tax it at 2 million. Like they 14 tried to do with the barn that cost next to nothing. But you're allowed to tax what's on that land,but you can't tax the land different that it's on! Kevin Webster: That's where we differ on this. I want to just go over a few things here. With all due respect to County Executive Cline. And I want to just address some of the things Bob was saying, and he was absolutely correct. He may have a letter that went to the building department, and it sounds like Gail Wickham was here in '86 to go through, not with this board, with the building permit that was issued. But the County Executive has not right to tell the Town of Southold Assessors office how to assess this property. Why this land was left at 125 acre for the entire property, I can't answer that, I was not here in 1988. The other barns, there was an existing barn that was there. 41 x 70 that's the existing barn that was there. Since that building permit was issued for the house there were two other building permits issued for barns that are used for agricultural purposes. There's a barn and there's also this 96 x 50 agricultural building. Those improvements are on the AG land and those are used for AG purposes under the AG land of 125 an acre. When we reviewed this we found that there was a house on this property. Yes, it's on land with the development rights have been sold, but it's not land that's being used for farming. There's a house on this lot and that is the reason why,to just say a few more things to what Bob was saying. That's why we put a half acre on there for that land where the house is. Tom McGunnigle: Okay, if that's the reasoning because I can't farm under my bedroom. Then take 1500 square feet. That's the foot print of the house. Don't take a half an acre. Or 10 acres, or whatever they decide to take. I can't farm under my bedroom. My back yard? I could farm. I mean I choose not to. My barn, I can't farm under my barn and it's farmland. I also have a little grass in front of my barn, where I park a tractor or something. Why not tax that different?As long as they get the right to assess it differently, that can go wild. Kevin Webster: The land under the barns is being used for agricultural purposes and it's assessed at the lower rate of 125 an acre. There's also a porch on here, there's also a deck. There is the main house as well. There's also a very substantial garage of 27 x 28. All of those improvements that I just mentioned are not being used for agricultural purposes. And a half acre of that is assessed for that. Nick Planamento: Mr McGunnigle can you state what your grievance is?Are you grieving the $800 increase in the assessed value? Or are you grieving something greater? Tom McGunnigle: Probably greater. But I don't want to hire a lawyer and all that kinda stuff Cause that's gonna be a cost thing. Nick Planamento: So you're happy with your tax burden in previous years? Tom McGunnigle: No because of the barns. Do you think the barn should be valued at 160,000 when I paid 37,000? I mean, where's the fairness there? Except, aaaaaaaaaaaah we're giving him a break because he's got agricultural land. He's not paying what he 15 ti should be paying. So let's screw him on the barn! I mean everybody... I took a gamble. There's no question about it. At the time I bought that land nobody knew what was going on. They didn't know if there would be a referendum of the people which could change the thing. And now the county would give me next to nothing and they would own it. That was something that was being talked about.Nobody knew anything about this kinda land.Nothing! Now it seems to have worked maybe in my favor if things work out. I'm still paying enough taxes. But I'm paying it as one thing. Where can they... How should they be able to take a nothing barn and assess it tremendously? Or the land under my house? Besides the actual footprint of the house. Why not do anything they want to do? I gambled! Bought that land. And it wasn't easy to buy that land back, for those numbers back then. Or course now it sounds like nothing.Now the development rights are worth a gazillion dollars too. But that gamble is allowed to pay off If it went the other way, who would feel sorry for me that the county now owns my land? Who?Now people that don't have this kinda land go, oh look at this guy. He's got a house on 50 acres of property. Holy Cow! Lets get him! Because he shouldn't have that nice a piece of property. But they bought under certain conditions that they used. I bought under very risky conditions and the only thing I knew is that I could put a house on it. Gerard Schultheis: Let me address something or ask a question. What I'd like is a consensus among us and the Assessors as to, if I wanted to buy farmland with the development rights sold,right now, what would I pay an acre for that? Anybody got ideas? What it is? Or range of what those prices might be? Nick Planamento: There's the AG advisory committee that sort of has a town value established. Kevin Webster: After the development rights have been sold. Nick Planamento: Stripped. Yes. Phyllis Atkinson: Do you know what that is? Richard Caggiano: I think the development rights are going somewhere around $60,000 an acre for development rights. Tom McGunnigle: That's what the county pays. Gerard Schultheis: No, no, this is if I wanted to buy an acre of farmland with the development rights sold, right now. What I'm hearing is I would pay $60,000 an acre for that. ?: Less, less Robert Scott: No. No. Kevin Webster: What property? It could be $30,000. 16 a Nick Planamento: Yeah, I think the town AG advisory... Phyllis Atkinson: Okay. Nick Planamento: Suggests the value around $29,000 per acre development rights sold for tracks of land.Not for an individual acre. Kevin Webster: Right, right about 30 after the development rights have been extinguished. Which mirrors this situation. Nick Planamento: But based on that you're looking at a million five value. Between the house and land. Tom McGunnigle: Something in Oregon modeled this program. He said, and it was pretty well know that the farming rates, if it was going to be a farm, would be the same as an upstate county. Because they don't have development rights, as such, they do. But nobody buys,then puts Walmarts on a hill. But they farm on a hill. And our property was going to be worth what an upstate county farmable property would be worth. That's what was decided in '77 or 6 or 8 or whatever. That the value left, after the county bought the development rights, for farming would be maximum. Cause otherwise you'd be developed. So it's either for wood,timber, bla, bla, bla... And that value would be the same as an upstate NY,that county, (inaudible) at that time. And that was like nothing. And I still believe you can go upstate and buy land for next to nothing. I don't know. That's why when it said, what's it worth, I don't know. I don't want to sell it, cause I want my kids to have it. But, I don't know what it's really worth. Because it should be something like a county in upstate New York. John Betsch: I still need somebody to tell me what is being grieved today. What is the official grievance request today? Which one is it? One or is it two? Phyllis Atkinson: It's all on the same line. John Betsch: I know,but I'm saying, we're hearing. It costs a half acre, we're hearing a farm, we're hearing the building. What is being grieved? What does it say on the form? What does the form say is a grievance that we're going to look at? Gerard Schultheis: Let me make a suggestion. We have a form that was submitted. Which doesn't say anything about what you think the value is or it doesn't have an appraisal. Which it says it does. I don't know, this is the Boards decision. But, what is the feeling about adjourning this and have an actual form specifically asking what the exemption or what the situation you're looking for relief on, is. So we have something to work with. Tom McGunnigle: It can be no different then what I'm going to say. Because an Assessor, if you're going to get an Assessor, can assess for anything. They can assess it as farm land, they can assess it as land on Long Island,they can do anything they want. 17 , . . Depending on the purpose. The purpose is only farmland. And if they want to assess the house, they can assess the house for a house. My grievance is that the land under the house is farmland. I will pay separate taxes, because the house is worth money. But the land under the house didn't change. John Betsch: Whatever the grievance is I want to see it on the form. Gerard Schultheis: We're in a situation where you submitting a form where nothing is specifically asked for. And we, right now, we have to take this form and there is nothing asked for, so there's nothing we can give. Tom McGunnigle: Do you have a pen? Write down what I'm asking. Gerard Schultheis: No this is, you've got to submit the form that specifically says, this is what you're asking for. And I'm of the opinion that would be willing to grant you an extension. That you could come to one of our future meetings with this information. This is what I'm specifically asking for. Tom McGunnigle: I'm telling you right now what I'm asking for. Gerard Schultheis:No, it's got to be in writing for us to do anything with it. Tom McGunnigle: If you give me 2 minutes I will write down the land under the house should be farmland. Nick Planamento: I think that he needs to... The grievance is if he's upset over the $800 increase in the assessed value. He can grieve $800. Or if it's $1000. But I don't think he can make a statement as far as the land use. Would that be correct? You need to actually have a dollar grievance. I think what the Chairman is asking for if you would take your form, we're here until 1 o'clock and again this evening 7 to 9. Or as you've offered at a - later date. Fill out the form. Tom McGunnigle: I won't know nothing more than I know right now. Nick Planamento: No, but you don't need to know anything more. It's not up to us to coach or couch the conversation, but you need to fill it out. Your taxes last year,the assessed value $16,000. The taxes are presently 16,800. It sounds like your grieving the $800 increase in the value. So that would be your grievance. Tom McGunnigle: I'm also grieving that barn if we can get to that. Nick Planamento: Well that's maybe an extra$1000. I don't know, you need to come up with a value that you feel that you want to grieve. I think that's the request of the Chairman. Tom McGunnigle: I don't know. 18, s r Nick Planamento: It's not anything complicated. It's a simple form to fill out. Tom McGunnigle: I'm not here to do anything except what I'm telling you right here. That the land under the house is either worth farmland or whatever they want to make it. It's farmland value as far as I'm concerned. There is no reasoning necessary. I can't reason what their saying. It's a half an acre. Or it's an acre, 5 acres or whatever. I can't reason their thought. And I can't reason their values. The value is a farmland. I'm saying it's farmland. And their saying it's something different. Julie Dantes: We just need that in writing sir. So that we can rule on it. All we need is that in writing. You've told us what you want. We just need you to write it on your form and return it to us, so we can actually make a ruling on it. Because right now we can't officially make a ruling without a request. We just need your request in writing. Gerard Schultheis: You've submitted a form and you're not asking for anything. So there's nothing for us to give you. Tom McGunnigle: Well she said you gotta go to the committee. Phyllis Atkinson: We'll extend. Gerard Schultheis: What we're saying is, you can come back today. We're meeting till 1 o'clock this afternoon. We're meeting from 7 to 9 tonight. Or if you want to we will arrange a future date with you. Tom McGunnigle: I'll come back tonight. I mean I couldn't possibly with anything more then I'm coming up with in my mind. I'd have to go through so many... I'd have to get assessments of upstate properties. I mean I'd have to go through so much junk if this was a lawsuit. I'm just stating what I believe is fact and truth. And I don't know what their, how, what grounds their coming up with to do different. That's my (inaudible). All I can do is write that on a piece of paper. Phyllis Atkinson: That's fine. John Betsch: That's all we ask. Phyllis Atkinson: That's fine. Write it on the form. We'll address the issue. Tom McGunnigle: Okay, I will be back in 10 minutes. 2 minutes. Inaudible cross talk. Nick Planamento: Kevin can I ask you a question? I'm sorry. Relative to this. If the entire property was assessed as strictly agricultural land, all 49 acres, how does the assessed value shift? You said the... Well I'm sorry... How does that shift? What happens to 19 4 the... I think we said that the value was 125 per acre. So that's like $6300 for just the land value. And then you have the improved values. Julie Dantes: And the improved values should be 1600 but their only charging 800. So last year he was going at 125 because you were doing agricultural. Kevin Webster: Right. It went from 6000 to 6800. Because a half acre of that was considered the house plot. Nick Planamento: Right. So we're again, it seems like we're splitting hairs in my mind mathematically over the half acre. That's what the conversation here is. Kevin Webster: Well he said he has 2 issues to be fair to him, that he wanted to talk about. One for the house and one for the barn. Phyllis Atkinson: So, a half acre with development rights sold? Give me a number. Tom McGunnigle: It was sold as farmland and the house was allowed on it. Kevin Webster: So you're asking what would we assess a half acre if the development rights are sold? Phyllis Atkinson: Yes. Kevin Webster: It would be half of 125. Phyllis Atkinson: Okay. Kevin Webster: It would be 62 and half to be exact. Phyllis Atkinson: Okay. Kevin Webster: If you're asking what a half acre of land with nothing on it. Where the development rights have been sold. $62 '/2 in assessment. Phyllis Atkinson: An acre. Oh know, that's just for half an acre. Richard Caggiano: It's 125 for a full acre. Phyllis Atkinson: Yeah, okay. Julie Dantes: You need a make a request. What you want us to do about it. Phyllis Atkinson: Do we have a equalization rate or residential assessment rate? Kevin Webster: Equalization rate is 1.10. 20 Phyllis Atkinson: Still? Kevin Webster: That's the equalization rate. Phyllis Atkinson: Oh, okay. And last year it was the same as the RAR. Kevin Webster: Yes. And that's the current equalization rate, right now, 1.10. Phyllis Atkinson: And what's the new RAR. Kevin Webster: The current RAR is 1.08. Tom McGunnigle:New me. I'm here for my next meeting. Gerard Schultheis: Okay, so what you're basically saying is you're requesting the land under the house be assessed if it was the same as farmland. Tom McGunnigle: The same as it always has been. Gerard Schultheis: Okay. Tom McGunnigle: I was allowed to build a house on farmland. I want it to stay that way. Gerard Schultheis: And you don't have the letter that you received from Mr Cline. And you don't have any regulations that came with that stipulation? Tom McGunnigle: It stays one property. I'm sure it's on record somewhere as to what stays on the property. There's tons of phases. This is the very, very,very first phase. When nobody knew anything. I mean I don't have something that is a dictionary as to what phase one farmland or open space at that time, allowed and didn't allow. It was all word of mouth. What Cline was saying, what I was saying. And it was as first phase land. And first phase land, I know, right away got changed to phase two. Which was houses and stuff were taken out of that property. So but, mine is phase one. It was only, it was exactly the land that was sold to the county.Nothing was taken out for a house or anything. There was a house, they took that out and sold (inaudible). Being speculators. But the rest of the property that was sold to me was only one parcel all farmland. And I know if future phases you took out pieces. So they could assess it differently and you know, come up with whatever they wanted to come up with. But in my case it was all farmland that a house was granted. Gerard Schultheis: Okay we have your form now. When we go through our deliberations, we'll go through the material and make our determination. Tom McGunnigle: Okay. 21 Gerard Schultheis: Thank you for your time. Tom McGunnigle: Thank you and all these guys who try to come up with more money. Hearing#3—1001-6.-8-1.2 Gerard Schultheis: Who's here to grieve? Michael Osinski: I am here. Gerard Schultheis: Okay if you could step up to the table. If you could stand up and raise your hand. I will swear you in. Nick Planamento: Good morning. Do you solemnly swear the information that you about to give will be given accurately and truthfully to the best of your knowledge. Michael Osinski: I so swear. Nick Planamento: And would you please state your name. Michael Osinski: Michael Osinski. Nick Planamento: Thank you. Gerard Schultheis: If you could just tell us the basis of your grievance. Michael Osinski: The basis of our grievance is we've owned and operated an oyster farm in Greenport for 15 years. And our land, we have waterfront property that's taxed at a premium to other properties. And we feel rightfully so that it should taxed at an agricultural rate. We've discussed this with a tax Assessor and they seem to come up with different reasons why. We've been farming, we've given you documents to prove our, show income from the tax over$50,000 for the last 15 years. Some years, before hurricane Sandy was in $100,000. We suffered quite a bit from that. The basic premises is, we're a working farm. I raise my children on this farm. They've been driving boats since they were 3 years old.Now they're all in college. We work very hard on this farm. We're proud of the fact that we revived the oyster business in the Village of Greenport. Which was the oyster capital of New York. It's very well documented. It's been documented in all the major media all over the country. All over the world. And the fact that we're taxed at a premium to land. And then I look at what other oyster, our competitors are taxed. We're taxed 7 and 8 times.Not a percentage, not 7 or 8 percentage. I'm talking a factor of 7 times. Our land it taxed at a factor of 7 times our competitors in the oyster business. Then I look at, as we began this process, and there was some discussion that oh you need more land. We have 4 acres, 5 acres underwater. And 3 '/2 , 3 acres, 2 '/2 acres, 2 % acres, above ground. You have attached to you the underwater deed to our property. 22 Gerard Schultheis: Is this all one lot? Michael Osinski:No it's all got the same tax, ironically it has the same tax. There are 2 small lots. That were subdivided many years ago. But we're not talking about, that's a negligible tax. But all one tax ID. Gerard Schultheis: What's the size of the land? And then what's... Michael Osinski: About 7 acres I think. 7, 7 1/2 acres. Gerard Schultheis: 7 acres is the total with what's on land and what's underwater? Michael Osinski: That's correct. Gerard Schultheis: And what's the breakdown of the land and the water? Michael Osinski: About 5 acres underwater. And about 2 %2 acres above ground. This 2 '/z acres is where all the assessment ends. That's where we pay the (inaudible)taxes. But he claims, it's undisputable that we're in the agricultural/aqua-cultural... Aqua-culture is agriculture. It's undisputable that we're in this business. I can show you tax returns for the last 15 years. And this land (inaudible) you know it's not just the oysters sit in the water,that's not how you farm oysters. I got news for you. You have gear all over the place. You've got sorting machines all over the place. You've got boats. You have docks. It's an intensive operation. I don't understand why we're not being given a fair shake here. And then when we go to look at this, to claim agricultural exemption, we look at our next door neighbors, immediately next door to us. Houses that are the same size. We're paying 50 percent more. We're just paying more than our immediate neighbors also, at the same time. You know we never bothered to look at this we're too busy working. You know, we're out there every day. Okay I just got off the boat. I've been on the boat since 5, since sun up at 5:30 this morning. This is not some kind of hobby or some type of, you know, gentlemanly pursuit. That its been characterized. We've been given a whole list of reasons why we don't count as agriculture. That is frankly baffles me. The oyster industry in Southold and in Greenport were the major economies. You know 50, 60, 100 years ago, we've tried hard to revive... We spend our, you know, last 15 years of our lives to revive this. This is the future of agriculture is underwater. It's not more, you know, it's not houses and vineyards. We're growing food and we're feeding people. We're not growing alcohol. Gerard Schultheis: Do you know what the zoning of your lot is? Michael Osinski: It's probably residential, R2. (inaudible) But you can see, you've seen, there's attachments of... we're part of the Suffolk County agricultural district. You see from the Legislature. We're included in that about 3 years ago. It's in your folder there. And there's definitions from New York State, AG's and Markets. Where to be an agricultural pursuit, you have to be above 7 acres and making 10,000 or less than 7 acres and making more than 50. And we qualify on both those standards. We're above 7 acres 23 and we make over$50,000 for the last 14, 15 years. I just don't understand why there's... I understand it's reasonable and the tax Assessor makes it a statement. Oh you have a house it's taxed at one rate, but the land we use, not for as a residence, but in the active day to day pursuit. I mean here I am a mess I just got off the boat. This is what we do every day of our lives. And you must do it 7 days a week. It's not something you can walk... You know you don't just stick oysters in the water and walk away. No you sort and clean them every day 4 seasons a year. We're out there when it's 10 degrees and its freezing. And you're inside and I'm in a boat. I'm hauling oysters. You know this is a farming. This is not wild caught oysters. This is something where we buy seed. We put it through nursery systems. We put it under water. We bring it up every day. Every day all year round. Sorting, cleaning, harvesting, selling, transporting. This is what goes on, on an oyster farm. Phyllis Atkinson: Do you have any list where you can compare your oyster farm operation with others to see what their assessed value is? And yours is sort of like a comparative analysis. Michael Osinski: Peconic Land Trust, you know, operates, leases out to active oyster farms. They have a parcel here that I'm looking at... I've got it right here. 10273 N Bayview Rd. Of course I'm not looking, I'm not familiar with these forms etc. But they have 13 acres. Their paying $7600. And there's a house on it. I'm paying 22,000. And they get an agricultural exemption. Why don't I? Phyllis Atkinson: And that's an oyster farm with a residence. Michael Osinski: It's owned by a not-for-profit. But they lease it all out to oyster farms. There's several. Nick Planamento: Could I just ask a question? Because I'm still confused about what property we're actually talking about. I we could just back up. I have on the Suffolk County Tax map book for Town of Southold, Village of Greenport. The lot as... It's page 6 section 8 the lot is 1.2. It reflects as 2.1 acres. Kevin Webster: Yes. Nick Planamento: That's the residential lot. But then I understand there is also additional land. And I'm not understanding where the underwater land is. Michael Osinski: If you look outside where it says, State of New York 1.2 You see?Look into the water. Nick Planamento: Right that's 26 acres. My understanding from reading the map. Right above State of New York it says 26 acres. Michael Osinski: 26 AC. Whatever that... I see 1.2 24 Phyllis Atkinson: That's tax map lot number is 1.2. Michael Osinski: 1.2 is the same as the out land plot. Nick Planamento: Right, but is the 26 acre. I thought the A stood for acre. Bob do you mind clarifying? Phyllis Atkinson: Nine.Nine. Robert Scott: I wanted to let him speak until he finished. If I could clean this up a little bit. This deed... As far as we're concerned we have the house that's 2.15 acres. Nick Planamento: Yes, that I see. Robert Scott: Then we have the 2 other lots which are .71 acres a piece. Nick Planamento: Where are those lots? Robert Scott: Those are 6.-8-1.3 and 1.4. They're behind the house. Nick Planamento: They're on the actual corner and the inside between the corner lot and the larger lot? Robert Scott: Right. Nick Planamento: Okay. Robert Scott: The underwater land, the 5 acres that Mr and Mrs Osinski are talking about, has not been recorded. This is the first time I've seen this deed. And it's not on the tax map because we don't have a recorded deed. It's not recorded as far as we know. Michael Osinski: I got it from the State of New York. We're in the state of New York. I wrote to Albany. You can see the tax map ID matches. Look in front of you, the ID matches the upland I own. Here's the State of Albany gave me this back in 2002. When I looked at it... When I first moved here... I didn't know when I bought this house that the underwater land was part of the property. In 2002 we had to build some docks. I had to go before the DEC. And I went to a lawyer's office. He showed me this map that my wife brought up here. And then the same thing. I said, what is this parcel adjoining my parcel. He said look at the ID. It's the same as yours. Write to Albany, which is what I did, I got a copy of the deed. I then went to the DEC and got permits. I said, I sold my business and I was retired. And I sold my business. I got permits from the DEC. I got permits from the Village of Greenport to grow oysters. And they saw all this stuff. I didn't know I had to come to Southold Town and show you stuff. I'm not familiar with... Robert Scott: Regardless. 25 r 1 Michael Osinski: We also did a title search. You can see clear as day in front of you. Whatever he says, the tax ID on this map that I've never seen before either, shows that the ID is the same as the upland. Robert Scott: (inaudible) This is your property. Gerard Schultheis: It also... Phyllis Atkinson: It's nine. Block nine. Robert Scott: Over here, this is somebody else's. Michael Osinski: It has the same ID. And don't knock my hand the next time you do that! Okay! John Betsch: No it's not. Phyllis Atkinson: But it's block nine. Gerard Schultheis: That lot with the 1.2 is 26 acres. Michael Osinski: That 1.2 is the same ID as mine. Phyllis Atkinson: And it's block nine. Gerard Schultheis: But it's 26 acres. Michael Osinski: Well I don't think it's that big. Gerard Schultheis: Read it right on the map. It says 26 acres. Michael Osinski: I see 26A but you see the parcel just above it? 2.3 acres. Mines larger than theirs. But you can see this line that goes through it. It's roughly 5. It's not 26 acres. Here's the actual metes and bounds on the deed. Gerard Schultheis: But it's not recorded. Michael Osinski: I don't know what that if it's recorded in Albany. Gerard Schultheis: Deeds are recorded in the county. Michael Osinski: I did a title search and they went to the county and found this. It's not recorded in the Town, but the County knew it. Because I did a title search on this. Gerard Schultheis: Who's, who's... Could I just take a look at that deed? 26 Michael Osinski: Sure. Nick Planamento: It's in your packet also. It's right here. Gerard Schultheis: Oh no it is. Michael Osinski: It's well written, "We the People of the State of New York, by the Grace of God Free and Independent" I mean how, how... Written by hand. Beautiful hand writing. Beautiful pro's. Phyllis Atkinson: But you also have the survey? Is that the survey that's on the table?No. That your wife brought us. Michael Osinski:No. That is an old... Yes,that's a survey. That's how we found out. Laurie gave us this. Margaret Leverage was the first owner of the house. She looked at the deed in 1840. You know when you do a title search it goes back to Margaret Leverage. And you can see that she was the first owner of this house. We think 1840. Could be prior. I was never asked by the tax Assessor to provide this deed also. He's never seen it, he never asked for it. I've been operating an oyster farm, because I have this deed, for 15 years. Nick Planamento: You were speaking before. Would you continue? Robert Scott: Okay. Nick Planamento: Thank you. Robert Scott: First of all, we were never aware that the Osinski's had title to the property, cause it was never recorded in their name. As far as we know. The County doesn't know about it either, because it's not on the tax map. It would be on the tax map as underwater land. It's not recorded there. There's no assessment on the underwater land, because we don't have title to it. We didn't know... There's no assessment, so we can't give an exemption for aquaculture. Which we respectfully admit to the fact that they got a business going out of the property that's there. The land that is associated with the owners residence, under the law is not... is ineligible. So where the house is, which is the 2.15 acres. That land is not eligible to be exempt. It says so right in the law. Michael Osinski: Why is that? On what grounds? Robert Scott: It says, the land visibly associated with the owners residence is ineligible. Michael Osinski: I can stand on any farm in this town and look 8 miles. I can see any 32 acre farm. I can stand in any spot and see the entire land. That's ridiculous. That's absurd. To apply that to me and not apply it to ever other farm is prejudicial to me. John Betsch: That could be true but what he's reading is what's the law. 27 Y A Michael Osinski: Then why don't you do that to every farm? Every farm should be treated like that. Why isn't every farm treated the same way? I contend, and you know it's true, when you stand on any spot on the flat earth you can see 8 miles. For him to go out and say, I can stand on this property and everything I can see is not farmland is absurd. And you should be insulted. That's an insult to intelligence. To come up and say something like that in the Town of Southold. Stand on Mr Krupski's farm. I can stand on Mr Al Kruspki's farm, a good friend of mine, and see the entire vantage. I can see... (wife speaking in background) That's not the point. Please don't interrupt. I can see the entire scope of Mr Krupski's farm. It's all zoned as agricultural. There's a house there, just like mine. It's absurd. Robert Scott: And his house is not eligible for exemption either. For agricultural exemption. Michael Osinski: But the land used to grow crops is not charged a premium like my land. Robert Scott: But you purchased the property as a residence. Michael Osinski: And I got permits to run a farm. I purchased it as a house. I got permits to run a farm. I have set an example.No one else, no one was growing oysters in Greenport when I arrived. I came in. I discovered I owned underwater land. I put it to use. I sell this product all over this country. What is going on? Robert Scott: As far as the AG exemption... The AG exemption was not applied for by March 1st. Which is the deadline. Michael Osinski: I came to you 4 years ago. Asking with this petition, saying, hey you guys should give me a break. You didn't tell me I needed to file and AG exemption. I don't know the terminology. I don't wanna... I'm tired hiring lawyers for this stuff. You know, I want common sense. Robert Scott: I never considered this to be a farm because... as exemptible because I didn't know about 5 acres under the... Michael Osinski: I told you. You came and looked at it. Robert Scott: I never saw a deed. I don't have ownership. Michael Osinski: You didn't ask for a deed. How can I get... I cannot get permits to grow oysters without owning the land. The state of New York would not... The DEC. The Village of Greenport would not get me permits to grow oysters without ownership of the land. And I have it. Nick Planamento: I like to direct a question to the Assessor's present in the room. For the purpose of our meeting we're using a generic question here, not relative to the 28 A application. We use the Suffolk County Tax Map. Which is basically a version of all recorded deeds in the County. Is that correct? Robert Scott: Yes it is. Nick Planamento: Is there a possibility there are errors made in the recording of deeds? Robert Scott: Absolutely. Nick Planamento: Or... And how a map is produced? Is there a book that comes out each year approximately that has revisions? Robert Scott: And there are corrections made every year. Nick Planamento: Is there any history, do you know of, regarding the particular subject lot? Which appears to be 26 acres. That may be in question? As far as there having been other ownership? Other than the State of New York? Robert Scott: We don't deny that there may be a deed that was not recorded at some point in the past in their name that belongs to them. We're not denying that. And if they want to record the deed and have it in the Osinski name. It will be put in the Osinski name and we'll have to assess. I'm not trying to say that, but what I am saying is that there is no assessment for the land. The 5 acres that they are doing the bulk of their aquaculture industry is in that 5 acre period,place. It's in the water. Nick Planamento: Which we don't know the ownership of other than what we're looking at where it indicates State of New York. Robert Scott: To be honest with you I'm pretty sure that it's theirs. There's no question about it. There's no dispute about that, you know. Kevin Webster: We do not... Just to reiterate what Bob is saying, we do not have an assessment on that land that they own. Underwater. Julie Dantes: So currently they're not paying any taxes on the 5 acres underground? Robert Scott: That's right. Gerard Schultheis: So in essence the taxes their paying is just based on the residence. Robert Scott: The residence and the 2 small lots. Nick Planamento: The 2.1 acre... But the grievance is about the larger of the 3 lots? Michael Osinski: That's correct. 29 Robert Scott: That's correct. Julie Dantes: And he can... And you consider your home lot to be the 2.1 above ground plus the 5 acres underground? You consider that one home lot? Michael Osinski: (inaudible) Julie Dantes: And I'm trying to read through this deed. I don't see where it lists the exact size? Do you have any proof or just... Oh you said you have your metes and bounds as to how big? Michael Osinski: 500 feet times the... I'm just trying to calculate acreage. 500 feet. The length from one street to the next. You can see that's the boundary. Brown street to Front street. About 500 feet. You know if you use these, that's a hundred. I mean you could add it up. (inaudible) If you needed the scale on this map you could do it. Robert Scott: Do I dispute the fact that the Osinski's have an industry? And Aquacultural industry?No. Do I think that they have access because of the aquacultural term that's been approved by the County and everything else towards grants? Yes. If they have low interest rates or something that could be available or equipment that could be purchased because their aquacultural? Yes. Are they entitled to an exemption? Unfortunately their not. Nick Planamento: Can you... Michael Osinski: I have not gotten one penny from grant money. Every penny that I've put in here has been out of my pocket. I don't go for grant money. I don't believe in that. I pay my own way. I pay my own taxes, but I'm being taxed at a rate that's a premium for normal land. But it's actually being used in the pursuit of aquaculture. There's gear all over the place. We're constantly moving oysters from one place... This is the way oyster farming works. Nick Planamento: Sir I have a question for the Assessors. For the property, which is from a street presence, (inaudible) I know Greenport when you drive around it's a residential neighborhood. The owner even illustrated that he purchased the house as a residence. Is one allowed to convert a single family residence, I'm assuming it is, to an agricultural property? Or do you need a certain lot size? Or zone? Robert Scott: The way I understand it, if they are recognized to be in the aquacultural industry, they are allowed to use the property that they have. In addition to the residence that they have. But it's in addition to the residence as far as assessment (inaudible) Nick Planamento: So it's accessory use, not a primary use. Robert Scott: An accessory use,that's right. 30 t Gerard Schultheis: Did you mention before that an exemption for residence... is there required? Robert Scott: Okay, what I said here is, this is the agricultural assessments. This is from the State of New York. And it says what land can be included. And at the very bottom of the paragraph it says, land visibly associated with the owners residence is ineligible. I'm kinda stuck. Gerard Schultheis: What is the material that was from the County? Robert Scott: And in the past... Nick Planamento: There was just a letter that they illustrated conforms to aquaculture. From Sara Lansdown. Robert Scott: They've got a unique situation. They are aquaculture. They're operating from their house, which is great. I appreciate it. I really do. They're operating from mainly the dock. They do have some accessary use where they have sorters and crates and things like that on the beach and side property. But other properties, other farms, have larger pieces of property which are solely used, only for agricultural or aquacultural purposes. The one that they mentioned before, which happens to be down on North Bayview. Which is the old Plock farm. Okay,they've got several acres there that are support land. They've got a building there, which is part of the... Nick Planamento: That's shell fisher preserve or that's Peconic Land Trust property? Robert Scott: They get an agricultural exemption, but, but, but... Michael Osinski: (inaudible) Robert Scott: Excuse me sir. But, the primary residence which is there which the people are living in. That piece of property, the land under the house is not eligible for an exemption of any sort. Michael Osinski: We're not asking for the land under the house. Robert Scott: You did use it as an example. Where they were getting an exemption. Michael Osinski: I did say, earlier in my statement, that I'm not trying to get the land under my house. I understand that's the reason why. I said it was reasonable that the land, that the house is taxed. Although it is taxed at 50%premium to my immediate neighbor with the same size house. I wonder why that is. (inaudible audience member) I am, I'm trying. But the second thing is,the land that we use to support our aquaculture operation. Come out there. We just had the commissioners of DEC out here all day today. You know we have ecologist come all the time. Come out and take a look. It's a intensive farming operation. Mr. Scott has been there. 31 J Robert Scott: I've been there. Michael Osinski: And you didn't ask 4 years ago for that deed. Robert Scott: I didn't know about it. Michael Osinski:Now I'm just hearing. Why? You saw the stuff out there. I've got the permits. How the hell do I get the permits? I own the bottom. Robert Scott: It's not my job to'know about something, not know about something, where I don't have a deed. Michael Osinski: Well you didn't tell me that then. Robert Scott: I didn't know about it. Michael Osinski: But you sat there and looked at it. Robert Scott: But the thing is there is no assessment for that property anyway. How can you get an exemption on something that isn't assessed? Julie Dantes: Excuse me. Am I correct to assume that the taxes he's currently paying are just for his 1900 sq ft, 1959 sq ft house? The porch, the breezeway, the garage,the patio and the dock? So just his home is what's currently being taxed? Robert Scott: That 1959 sq ft house is the first floor. There's a second floor as well. Julie Dantes: So the current taxes he's paying are just for his home? Correct? Robert Scott: The house and the lot underneath it. • Julie Dantes: The 2.1 lot that is associated with the home. Robert Scott: That's right. Michael Osinski: That's the portion (inaudible) I have outside, not underneath of the house. Is actively part of our operation. We need and ice machine. We need coolers. We need all kinds of things. And secondly, when we started looking into this we noticed our immediate neighbor. A house the same as ours. Built by the same... Christianson, John Christianson. Year of the wars, 1812. Built by them. Same size. Paid half. I'm paying 50%more. They're paying 2/3`d what I pay. Julie Dantes: Do you have any buildings directly associated with only the oyster business? Do you have like a shed, a barn, a farm that's just the oyster? Or is it all comingled? 32 e Michael Osinski: It's all comingled. I mean my basement is full of oyster gear. The house itself is full of oyster gear. The porches that you say, I got ice machines. I got gear. Go out there right now. There's always gear everywhere. The entire house. Even the first floor. The bedrooms don't have any oyster gear it,but the entire house does. Robert Scott: We have a very unique situation with aquaculture, because a lot of the aquaculture is in the tributaries and... or in the bay, the open bay. And there is no assessment for that type of operation. There is one, when it's inward. When it's land operated, there's assessment on the land. There isn't in the water. And so when you don't have assessment increases, we can't give decreases for exemptions, because there isn't any. No matter what the income. And I respect the fact that they've been doing something for a long period of time. I do. Michael Osinski: There is no question in my mind that our land is taxed at a premium of other land because it's waterfront. We should get an AG discount for that land. There's no question in my mind that I am the highest taxed farm in the state of New York. I'm the highest taxed farm,per acre, in the state of New York.No question. Robert Scott: Because he's got a residential piece of property, that's waterfront. That looks over the harbor of Greenport. And is a primary residence that has an accessory use as an aquacultural... Michael Osinski: Why do you say accessory? Robert Scott: Because that's what was there... Michael Osinski: That's my day to day grind. It's not accessary and it's not tangential to me. It's every day. I go out and tend these oysters. When you're in the warm, nice warm day on a December, January day. You're in the house, I'm not. I'm out in the boat. I'm out the water. I'm dragging those cages around. I'm moving stuff all over that property. He refusing to classify as agriculture. Think about it. You know, when the rest of the farmers are tucked in, nice, they're waiting for spring. I'm not. I'm there harvesting. That's harvesting. Nick Planamento: Point of clarification. Just from what I'm hearing. We're taking about the lot, which is the 2.1 acres. Lot number one two. The underwater land, whether there is a disputed ownership, whether it's recorded in the tax book, the maps here or not. I don't think anyone's addressing that. Michael Osinski: I'm not addressing that. Nick Planamento: So, we're talking about strictly the residence, the lot know as 2.1? Michael Osinski: Right. 33 e • Nick Planamento: So there is no water, its upland property? Isn't it? Its waterfront, but you're talking about your career, your business, your vocation at a residence. So really the crux of the conversation here is, is this agricultural land or aquacultural land? Or is it a residence? Robert Scott: That's right. Michael Osinski: That's correct. You just don't throw oysters in the water. You have to pick them up. You have to move them. You have to clean them. You have to sort them. That's how oyster farming is. I can guarantee you. I've gone all over the world seeing oyster farms. You know, we've traveled... you know when we shut down, when we (inaudible). I've gone to France. I've gone to, all over the United States. That's what happens. The land on the shoreline is used in the pursuit of aquaculture. It's not just the underwater where they grow. They have to be cleaned and dried every day.Non-stop. There's gear everywhere. You don't just throw them on the bottom. That's not how it works. We're certified. The entire parcel is certified as a farm in Suffolk County. If you read... If you see the... You have the... You have the documents. There's the address. The entire parcel. You know when I went up to... I was up in (inaudible) in Albany. They said you need to go for an agricultural assessment. (inaudible) John Betsch: Mr Scott. Do you have the definition of accessory structure? Robert Scott: Accessory use? John Betsch: Yeah, accessory use. As opposed to primary use. If you will. There's no legal definition? Robert Scott: I'm not using a legal definition right now because... I could go get one, but I don't... The thing is, this was purchased... Originally, it was on the market as a residence. Which Mr and Mrs Osinski purchased. They have since created a business out of there. Which is accessory to the residence, as far as I'm concerned it's accessory. Michael Osinski: What does accessory mean? Julie Dantes: Additional. Robert Scott: It's additional. If you want to sell that to somebody else and they didn't want to use the oyster portion of it. They could stop doing it and they would still have a value of the residence that you're on. Michael Osinski: Then tax them for whatever. If they don't use it as a farm, you tax it. I don't know, summer house or whatever. This is a farm. We're producing. My children are out there working every day. It's not a joke. It's being treated like a hobby or something like that. And, you know, if you want to treat aquaculture as a hobby you're turning your backs on the biggest portion... The biggest industry that use... that was ever in this, in this, in this town. Definitely in Greenport, by far. You're ignoring your own 34 e ■ history. We've revived... we've done it... we've been there. It's not... It hasn't been easy. Trust me. It's been a difficult road. (inaudible) You know, you have to fight for every nickel or you can take those oysters in oyster bar in Grand Central. You can fight for every penny. Gerard Schultheis: Anybody have any other questions? Nick Planamento: Are there other properties, other residences that you as an Assessor can think of or Kevin?that engage in oyster production or other aquacultural, fishing activities? Robert Scott: Other people are engaged in the aquacultural business in front of their primary residence. There is no increase in assessment... (someone speaking in background inaudible) Because it's in front of their home. It's an accessory use to it. Kevin Webster: Similar to a regular farm where there's a house plot that's taken out. The land under that improvement, if there's a regular farm. Not an ... on land lets say. The land that is used for farming has an agricultural exemption. And then there's the residence. Which pays an assessment on it. And the land under the residence pays an assessment. There's no exemption for that land. Julie Dantes: So if this were all on land the 5 acres that he would be farming would be exempt, but the 2 acres under his house would not? Correct? Kevin Webster: Right. Michael Osinski: Now wait a second. There is not 2 acres underneath my house. There is a tenth of an acre underneath my house. Julie Dantes: But your house plot is 2.1 acres. Michael Osinski: House plot. Well the original parcel... that's correct. Julie Dantes: So if this were a normal farm on Depot Ln the 2.1 acres, your house, your garage, your land, the grass. Kevin Webster: Right Michael Osinski: He converted... Julie Dantes: Even if you stored tractors or construction equipment in his basement it would still be his house? Michael Osinski: Oh no. No. No. Oh no, if he stored it. Kevin Webster: If he had an agricultural building... 35 a Julie Dantes: It would be taxed under agriculture? Kevin Webster: Yeah, that's the kinda thing. You don't... You have a house plot. Michael Osinski: I have gear all over the place. I have oyster gear visible. You've see it. It's all over the place. There's no question about it. You can see it on the ferry. Also let me take a look that... to respond to your question about another farm. Here's the... It's a... in Fishers Island oyster farm. 62 acres. Another competing oyster farm yet there tax per acre is $500. And for these 2.1 acres we're paying seven three thousand five hundred per acre. So we're paying 7 times what my competitor pays per acre. Seven times. Real fair isn't it? Real easy to go out,when you have to sell 50,000 oysters just to get the same tax break as your competitor. Here's another, I'm not stopping either. Here's another one. Here's another called Oyster farm. Peconic Land Trust,the same kinda thing. And what about... I didn't bring the one... I didn't bring the to do. There was one Reggies got 60... 50 some acres paying the same $500 an acre. Robert Scott: Rich Tuthill's exemption is for the land that's upland. Michael Osinski: Land that's upland. Like I have. Like I'm asking for. (inaudible) Robert Scott: But he's not using it as a residence. Your complication is... Michael Osinski: I live in the house. I'm not asking (inaudible) Robert Scott: Unfortunately the law says I can't at it any other way. I'm sorry. The thing is, when you're talking about Fishers Island property you're not talking about a property that's on the water that's used as a residence. You're talking about other type of property. Where the Fishers Island property is,they're on the lake most of the time. And they do the growing of the oysters in the lake. And there is no assessment for that. Isabel Osinski: I think the town is wrong (inaudible) Robert Scott: I'd love to support it, but they don't have a vehicle for it. Isabel Osinski: ... 2000 I think was declared agriculture. So the intent of the law is to support... (cross talking in audience) Michael Osinski: Why we're the highest taxes. If you can answer me why I'm the highest tax? (cross talking in audience) Isabel Osinski: We're actually being insulted. (cross talking in audience) I mean the guy comes to our house. Michael Osinski: Their not even addressing that. 36 y a John Betsch: Okay, one at a time, one at a time. Michael Osinski: And also why is my residence 50%higher than my immediate neighbor? Same house, built the same year, by the same family back in the 1840's. Why am I paying 50% more? What the hell is that? (inaudible) Miller. Up 2, 2, 2 house parcels to the north of us. Same thing with my immediate neighbor. One house to the north. A 2 acre parcel,just like mine. He's paying... I pay 50% more than both of those people. Nick Planamento: When you say the house immediately to the north, is that Bill Price's house? Michael Osinski:No Robert Scott: No Michael Osinski: Mike Burch. (inaudible) Just immediately to the north. Nick Planamento: This is the one, lot 20.3? Michael Osinski: Plus,plus. I don't know I just took the map. Robert Scott: Here you go. Michael Osinski: Thank you. Robert Scott: We're going to have to get the cards. Nick Planamento: Yeah that's probably helpful. So we can see the neighbors that are being addressed. Robert Scott: We have a sit... You know we could do an appraisal for the properties which... (cross talk) Michael Osinski: yeah the land that we're disputing(inaudible) it's being used for this. Isabel Osinski: They reclassified by the state as (inaudible). And the fact that you guys have been (inaudible). The commissioner of(inaudible) came for a tour and he told me it's crazy. You should definitely be taxed as a farm. Michael Osinski: No ones going to stand where we live and say this is not an active farm. Isabel Osinski: And nobodies going to say just because (inaudible) 37 r Michael Osinski: And you can stand on any farm and see the entire farm. Any farmhouse and see the entire farm. That logic is... Isabel Osinski: (cross talk) and we have this issue and said that not only that, all three lots have been classified. The lots on the corner have all been classified as AG district 1. Nick Planamento: Do you currently pay Greenport Village taxes? Michael Osinski: Yes we do. Nick Planamento: Are you classified as a farm... Michael Osinski: (inaudible cross talk) Nick Planamento: Excuse me, are you classified as a farm... Michael Osinski: I'm the highest tax payer... Nick Planamento: Are you classified as a... Michael Osinski:No you guys control classification. The village doesn't... Nick Planamento: So the Village is following the Towns lead on this issue Michael Osinski: Exactly. Even though the Village has given us a permit... It's a special exemption to have a farm, in the village. We applied for it,we got it 14, 15 years ago. Nick Planamento: A special exemption from what? Michael Osinski: Well I don't know. There's a... To operate a farm in the village. We went to the village board. Julie Dantes: So you got a zoning exemption? Michael Osinski: Well I went there. I applied to run the farm. I don't know. And they approved it. Nick Planamento: But this then sounds like it's going back to,their recognizing it as a residence with some sort of special use. Michael Osinski: Who's they? Nick Planamento: The village. You just said you have a special exemption. (cross talk) Isabel Osinski: (inaudible) is now classified with New York State. 38 t r Michael Osinski: We're part of the AG district. Isabel Osinski: We're part of the New York State (inaudible) Michael Osinski: I think that counts us... that makes it a farm. Isabel Osinski: I would think there would be no dispute about that. Michael Osinski: I don't think there's a dispute about that. Isabel Osinski: I don't think there's any farm with AG district 1 that is paying non-farm taxes. Michael Osinski: Nobody's paying like what we are. Isabel Osinski: We had to qualify to be a farm. We had to show income. We had to show acreage. And they said we qualified on acreage and on income. They looked at all the documentation. You got the letter in the form. Michael Osinski: You got it. Isabel Osinski: You got the letter. Michael Osinski: You got it in that AG district for 5 or 6 years. Isabel Osinski: I would think that you would recognize through the stringent process of New York State and the Commissioner. Standing on my deck looking at the water that the tax Assessor claims disqualifies me from being a farm. You know, I would think that these are valid opinions that we are on a farm. Michael Osinski: We're in AG district 1. You don't get in AG district 1 without being a farm. Isabel Osinski: You don't get in AG district (inaudible cross talk) Michael Osinski: I don't think there is any dispute that, that residence 307 Flint Street is a farm. The state is... Robert Scott: I recognize that their use... Michael Osinski: The county could have gone to the public hearing and objected, but they didn't. They were notified. The town coulda... the village coulda gone. They didn't. There's been a public hearing about us being admitted in the AG district. No one objected to it. So we're in it. We're a farm. We're in the AG district. I don't think I have to repeat that anymore. (cross talk) We had to go... Thank God we have the right to farm in this state. 39 • r John Betsch: Do you have something Bob? Robert Scott: The only thing was saying is that, I don't dispute the fact that they are using the 5 acres, which we don't have a deed for, going back to that. I know they are using the dock for use for the farm portion of it. I agree with that. Unfortunately there's not much left that I can give them an exemption on. There's nothing I can give them an exemption on. Michael Osinski: And that's where the gear all over the place. Where we walk back and forth when we're cleaning oysters. When the van drives up to the dock to load the oysters every week. To go into Manhattan. That's what we're talking about. Used... Those 2 acres are used in the pursuit of aquaculture. Which is agriculture in the state. I don't know why I have... Isabel Osinski: (inaudible) aquaculture is agriculture. (inaudible) Michael Osinski: That's what goes on, on our farm, on our property. Gerard Schultheis: Okay, does anybody else have any questions? Michael Osinski: We agree that it is new and unusual, but it's not(inaudible cross talk) Gerard Schultheis: Okay there's a couple of questions here that I think need to be looked into. Okay and what I'd like to do is adjourn this for now. Michael Osinski: Okay. Gerard Schultheis: And if we come up with some further questions, have the right to contact you and try to review that. Okay, the things that I don't feel comfortable about right now are the deed. The fact that it's not recorded. And I would like to get some further information on acceptable uses. Michael Osinski: Okay,just for... I got a copy of the deed from Albany. So it is recorded in Albany there's no question about that. Gerard Schultheis: Okay, but the records... Michael Osinski: And you can see on your map that it's got the same tax ID as the property I own. Gerard Schultheis: Land records need to be recorded in the county where they are. And that's, that's... Michael Osinski: I did a title search and I think they did go and search documents. I can't say exactly. 40 a r Gerard Schultheis: Well that's... Michael Osinski: Should I bring you the title search? Gerard Schultheis: That's something that I want to get some further information on. I don't know the specifics of that. Michael Osinski: I understand. Isabel Osinski: (inaudible) if you are making an income over$50,000 you are qualified as a farm in NYS law. So with or without the deed, which nobody here disputes that we own that land, with or without whatever your question is with the deed.None the less we qualify as a farm because we have the income. Gerard Schultheis: My concern is that you're saying you've got the 5 acres underwater. I don't see a 5 acre plot on the tax map. I've got... Isabel Osinski: (inaudible) for a farm you can have less than 7 acres as a farm. Gerard Schultheis: We need... Michael Osinski: You do see the matching ID's to our property? Gerard Schultheis: But if that's the case you've got 26 acres. You've got 26 acres, not 5. Michael Osinski: Okay, but I don't think that's physically possible because immediately to my north you see Mr. Burned evidentially he's got the same. Some underwater parcel. And just to our south theirs another person. All of these 3 parcels now are accurately engaged in aquaculture in Greenport. This is something new I (inaudible)... (cross talk) Gerard Schultheis: Okay there questions here that need to be answered. Michael Osinski: I think you have a copy of the (inaudible) deed. (cross talk) Gerard Schultheis: Okay well we'd like to... (cross talk) If we have questions we'd like to feel free to call you. Michael Osinski: What kinda questions? This leaves me open-ended. Am I going to get a response in a reasonable amount of time? Gerard Schultheis: We'll let you know either way whether we want to talk to you further or not. 41 Michael Osinski: Well that's so open-ended. It feels like I've wasted my time. I've gotten no response. Gerard Schultheis: We don't know what all the circumstances are to make a decision right now. There's a question over the... Michael Osinski: Well what are the questions than so that I know? Gerard Schultheis: There's a question over the amount of underwater land. Michael Osinski: The amount of underwater land. The amount of underwater land. Okay. Gerard Schultheis: And there's a question on the NYS regulations. The use of whether residential lot can include agriculture Michael Osinski: You know we've gotten a permit to operate the farm? Gerard Schultheis: Just because someone gave you a permit doesn't mean it's right. Michael Osinski: I've gotten many permits from the state. I've got multiple permits. I've been registered as a farm in AG district 2. There was a public meeting. There is AG district 1 where there was a public hearing about 4 years ago. This town was notified and didn't object to it. So there's no dispute I'm a farm in the state of New York. You dispute the fact... Let me ask you, do you dispute that I'm a farm in the state of New York? Gerard Schultheis: I don't have the information to say that. Michael Osinski: But you do! Well you do have, you have in front of you a document from Suffolk County saying that this parcel is in AG district 1. Do you dispute the legitimacy of that document? Michael Osinski: Yes or no! Gerard Schultheis: I don't know what the circumstances... Michael Osinski: You're looking at the document. Are you saying that's not a legitimate document? Gerard Schultheis: I don't understand the circumstances under which that document was generated. Michael Osinski: You go to a public hearing. The town was notified. The village was notified.No one went to object. You don't know how AG district works?And all the farms in this county? In this town? How many people are in it? Hundreds. We're one of hundreds of farms that are in the AG district. Hundreds. There's gotta be hundreds of 42 them. How can you say you don't know? How can you say you don't know about me, but everybody else, that's a legitimate... Come on! Isabel Osinski: I mean the guy before said he was a farm and you didn't say anything. Michael Osinski: You didn't dispute that. I head the previous guy. You didn't say, Oh I didn't dispute (inaudible). You didn't even question. Julie Dantes: Sir he was zoned as a farm. Michael Osinski: You've got a document in front of you saying that I'm a farm. Julie Dantes: But your zoning is R2. Your zoning is residential. Michael Osinski: We have a document from Suffolk County saying that I'm in the AG district. Do you not... Gerard Schultheis: Suffolk County can't tell the town what the zoning is. Michael Osinski: I didn't say that. Gerard Schultheis: But we're saying the zoning is not agricultural. Michael Osinski: The use is. Nick Planamento: As a point of clarification for me on this matter. Is it possible that if somebody on a third of an acre, in an upland zone, in the Town of Southold, no waterfront, classic subdivision type environment, I don't even know if a house of that description fits in the town. If it's here. Is it possible if that individual makes the $50,000 that the applicant for this grievance is discussing, would they then be reclassified as a agricultural property? Even though they are in a residential zone? Robert Scott: Yes. Nick Planamento: On a small lot where... Robert Scott: There's one that's under a half an acre. Not with a residence though. Nick Planamento: So it's just a vacant parcel of land? Robert Scott: No, it's a structure with an improvement where he grows herbs. He grows over$75,000 worth a year. Nick Planamento: But it's in a residential zone,just not used residentially? Robert Scott: I'm not even sure... I kinda think that's its grandfathered to be... 43 ■ Nick Planamento: It's something that's always been, so it sort of, again one of those unique situations. Robert Scott: Previous to code is what I'm saying. But what I'm trying to be is fair. You're asking me something on an upland portion which is on a small piece of property, could it qualify for an agricultural exemption. I'm saying it could. Nick Planamento: It could? Robert Scott: It could. Michael Osinski: Is that guy in the AG district? Robert Scott: I don't know if he's in the AG district or not. I'm just saying he's got (cross talk inaudible) Nick Planamento: And I don't know if the classification you're describing is pertinent or not. I'm mean while I can appreciate the effort that you've done and I think your work. I think the question here and it's our decision, at least I understand as our board meets. We have a public hearing which you participate in and then in private we deliberate. Michael Osinski: I understand. Nick Planamento: So you're not going to get the immediate response today that you might be seeking. Michael Osinski: I'm not asking for an immediate response. I'm just trying to... Nick Planamento: But we need to understand your needs and what he question is and understand how that relates to other potential farmers. Michael Osinski: (inaudible) I'm the highest taxed farm in the state of New York. I got kids to put through college. It's hard. It's hard to, to... Especially when you see your competitors getting AG exemptions. Here's an oyster farm getting AG exemptions on their taxes that I'm not. Nick Planamento: Right, but that's what you're here grieving. And it's out choice working to mitigate your grievance with the Assessors previous decisions to come up with a plan of action for your future. Michael Osinski: I'd like to know why my competitors get AG exemptions on their taxes and I don't. Why do I have to grow 50,000 oysters and sell them and they don't. Come on. I want fairness. Robert Scott: The Tuthill property in Orient. 44 Michael Osinski: I'm talking about Bayview. Okay go ahead. Robert Scott: Okay, but you mentioned the Tuthill property in Orient has some property that's exemptible,because it's farmland up. It's gotta blend of farming. It's got aquacultural and it's got regular land agricultural. Nick Planamento: But it sound like there's multiple lots? Robert Scott: There's a multiple... It's a large piece of property and where the water is, which is not assessable. That's where they are using the aquacultural portion of the business. And there is no increase in the tax for that and there is no exemption for that. Michael Osinski: I would get a scenic view exemption. Nick Planamento: Which would go back to what we were talking about the underwater land that this applicant has. Robert Scott: (cross talk inaudible) to the late 80's. So that's something that was way before there was a farm and before there was a aquaculture there before hand. Phyllis Atkinson: Can I just have some clarification? In other words, the lot that the house is situated on cannot be classified agriculture cause it's a residential parcel. Home, house. The underwater land that he's got this AG exemption on and he wants to be, his taxes reduced on. We don't have proof that he owns it because the deed has not been filed in the county? Is that a recap of what we're talking about? Robert Scott: If we go one step further, because we haven't put it in his name there's been no assessment for that property either. So there's no increase in the assessment. Phyllis Atkinson: And so he's not paying taxes on that. It's not even on the tax map book as a separate parcel. Robert Scott: Nothing. Phyllis Atkinson: Okay. Michael Osinski: It's on the tax map as the same parcel. It's in front of you. You can see it. John Betsch: It's not. It's a different block. Nick Planamento: Right, but again just to repeat what Phyllis requested. You're not paying taxes on that land anyway, so it's out of this conversation. (lots of cross talk inaudible) 45 if l J 4 Michael Osinski: It's got the same tax ID. Isn't that the same thing? Phyllis Atkinson: Not it's not. The other is block 9. Just wait till their done. (cross talk inaudible) Michael Osinski: Why is it the same as mine? Robert Scott: That's the lot and block number. Michael Osinski: That's mine. That's the same as mine. Phyllis Atkinson: The other is block 9. Isn't it. Michael Osinski: It's the same as mine. Same ID. Nick Planamento: So I think what we're looking at thought when we look at the Suffolk County Tax map is, for whatever reason there's an error that the 5 acres that he claims is his, isn't recorded, but... Kevin Webster: Just to repeat that, Bob was just clarifying something for Mr Osinski there. Robert Scott: What he was talking about is... on the map here, his tax map number is 6.- 8-1.2 Nick Planamento: Agreed. Robert Scott: Where the other piece of property is,we have over here that has the same number 1.2. It's actually 6.-9-1.2. Kevin Webster: Different block. Gerard Schultheis: Okay so it not the... Different block. Kevin Webster: Same lot. Nick Planamento: And again we're talking about the application is the 2.1 acres. (cross talk inaudible) Isabel Osinski: The 2 acres is still used as farm, whether or not it has the 5 acres adjacent to it. The same functionality as this. We've got land in another area. 46 f 4 1 M Nick Planamento: Agreed I think you made that point earlier. And your application is about the 2.15 acres. It's outside of that 5 acres. That has nothing to do with this. (cross talk inaudible) Isabel Osinski: The AG exemption (inaudible) for the 5 acres. The AG exemption is for the 2 acres. Michael Osinski: Look at this. Here's the map from 19... (cross talk inaudible) This is mine and this is this other persons. (cross talking inaudible) John Betsch: Gerry. Gerry. (cross talking inaudible) We're having 3 meetings here. Who's doing what? Michael Osinski: Why is it the State of New York gives me permits? Doesn't dispute the validity of this deed?The County of Suffolk doesn't dispute the validity of this deed. And you do. Because you collect taxes. What is the reason that the State of New York doesn't dispute it? I got this deed from Albany. Then I get permits from Albany and from, God's knows from the State of New York (inaudible) and the Army Corps.No one disputes it, but you. Why are you the only government body that validity of this deed? Gerard Schultheis: Because the land in Suffolk County... any deed has to be recorded in Suffolk County. Under law. And I don't see where that land is recorded. I need to... Michael Osinski: Well, I think I had a... I know I gotta title search. I didn't bring that document with me. Gerard Schultheis: That would be it. If you could drop that off. The title search would be helpful. Michael Osinski: What's the next step in this process? You guys discuss it and then get back to me? Or you may or may not get back to me? (Cross talking inaudible) Michael Osinski: Months? Weeks? Can I have a rough time frame when you'll get back to me? And what about the second grievance?About the adjoining property owners houses? Gerard Schultheis: You haven't grieved that. That's not here. Michael Osinski: I did. It's on there. I mentioned it in the grievance. Nick Planamento: Seeking an AG exemption. 47 1 C.I el Michael Osinski: Well, there's a check off there. You know, I didn't know this until I started looking into this stuff in the last 2 weeks. I'm paying 50%more than my neighbors. Gerard Schultheis: It's not addressed in the application. Michael Osinski: I'm pretty sure it is. I think I have a copy. I remember checking the box. Yeah the assessment... the assessed value of other real property on the assessment roll... number 1. la I checked the box. The guys next door are paying... I'm paying 50%more than my neighbors are paying (inaudible) in the same house. Built the same year. I checked the box. Gerard Schultheis: The parcel that you're grieving about is the one that you've defined as the residence plus the farm. Michael Osinski: Immediately to my north 2 parcels built in the same era, the 1840's. Same size house. Could be even larger. And... 2/3rds Robert Scott: Excuse me. Mr. Osinski's property, the house is 4650 square feet. Mr. Burdens property next door is 2604 square feet. Michael Osinski: Mrs. Millers? Robert Scott: I don't know about... Michael Osinski: It's the same size house, built in the same era. It's exactly. It's huge. Bigger. Robert Scott: You know... Gerard Schultheis: It's half the size. Michael Osinski: Oh no, not the one 2 lots up. Robert Scott: If he wants us to do an appraisal showing him those houses as well, we can do that. We need a couple of days. Gerard Schultheis: Okay, well I wouldn't imagine it would dig into this until we get into our deliberations. Which will start next week. Robert Scott: Okay. I'm just saying, you know. Gerard Schultheis: That would be helpful Bob and as well as a copy of that state requirement. Regarding the... Robert Scott: Yup 48 1 I ry Michael Osinski: I'd like for him to take a look at all the parcels in the neighborhood. Not pick and choose the ones (inaudible) Phyllis Atkinson: You can't only use closed sales. If you're going to a comparative analysis. Unless with the Assessor they'll go by the assessed value. Michael Osinski: (inaudible) past closed sales. Robert Scott: They want me to use sales that are none waterfront. I have to use like sales. Gerard Schultheis: They have to be similar to be of use to us. I mean if you're going to compare a waterfront parcel to one that's not waterfront, that doesn't... That would be rejected as insufficient proof. Robert Scott: That's what their requesting that I do. Gerard Schultheis: That's insufficient. Michael Osinski: Miller has waterfront right? Robert Scott: Did they sell? Michael Osinski: My point is about why we're asking for non-waterfront comparison, because we feel that our land... You're taxing waterfront at a premium. That waterfront land is being used in the pursuit of aquaculture and you're not taking that into account. Gerard Schultheis: Well we need to take... Michael Osinski: That's why we need comparisons on non-waterfront taxed land. Gerard Schultheis: Okay, we need to take into account all regulations. State regulations, County regulations, Town regulations. Okay, what we're going to do now is we're going to look at this and we're going to look at the regulations and we're going to make a determination based on what we think. And if we have questions and needs further information from you, we reserve the right to get back to you and ask for some specific information. And in the meantime to address your concern about the assessment of your house, the Assessors are willing to do an appraisal based on comparable sales in the very... Not back by more than a year or so. There has to be a comparable sale. If somebody sold a house in 2000 that doesn't mean that it's worth that... Michael Osinski: I don't understand (inaudible) Let me tell you this. This is all (inaudible) We just got into this because we think we're not being treated fairly. I don't know how this works and I'm sure you do (inaudible). 7 49 4 + 1 �/ Isabel Osinski: (inaudible) Where as the house across the street sold for less (inaudible) much less. Less than a third of that. And we're saying that, how can you (audible) Recreational summer house. Gerard Schultheis: Okay we have the information you've submitted. We're going to go through our deliberations and if we need further information we reserve the right to ask you for that. Okay. We'll consider this closed at this point. Michael Osinski: It's adjourned. You just said earlier this was adjourned. Gerard Schultheis: Adjourned means that its... we've made a decision. We haven't made a decision yet. It's adjourned when we make a decision. Michael Osinski: I thought adjourned means it's still open. Gerard Schultheis: This is still open if we need to ask you for more information. Michael Osinski: All right well thanks. I appreciate your time. I understand this is something different, but it is... You know, I think that you need to understand how an oyster farm operates. And it's not just the land under water. It's the shoreline and the storage of gear. And the movement and the loading and unloading of oysters that goes in the vans. It goes into the city. And there's equipment everywhere. That's our point. It's that the property is not, you know, of recreational value. This is a working water... This is truly working waterfront. I know that the town... Everybody wants to talk about working waterfront, but when it comes down to it you don't want to accept the fact of working waterfront is taxed less than... taxed at a discount. Isabel Osinski: I think you should support working waterfront(inaudible). Michael Osinski: Thanks for your time. We appreciate the time. Gerard Schultheis: Well thank you for coming. Michael Osinski: We have spent a lot of time and you've been very polite. And I hope that we haven't been, you know, come across as belligerent or angry. Cause we're not. We enjoy what we do. But it is, it's hard farming work is what it is. Gerard Schultheis: You bring up some interesting points. And, quite frankly, we need to look this. Michael Osinski: Thanks for your time. Gerard Schultheis: We haven't seen it before. Michael Osinski: Thanks for your time Bob. I know it's a hard call. 50 qi a. i y Gerard Schultheis: Okay it's 1:30 on May 17th and I'd like to close this particular session of the Board of Assessment review in the Town of Southold. Gerard Schultheis: It's Tuesday, May 17th and I'd like to open this evening's session of the Town of Southold Board of Assessment review grievance proceedings. Gerard Schultheis: It's 9pm on May 17th, 2016 and I'd like to close this meeting of the Town of Southold Board of Assessment review. Submitted by: Catherine A Kreshon 7/1/2016 51