Preview
FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023
STATE COURT OF NEW YORK sc mm
SUPREME COURT: COUNTY OF RENSSELAER
In the Matter of the Application of RENSSELAER
COUNTY PLAZA ASSOC C/O WAL-MART
#US01940 PETITION
Petitioner,
Index No.:
v.
BOARD OF ASSESSMENT REVIEW AND/OR
ASSESSOR OF THE TOWN OF EAST GREENBUSH
AND THE TOWN OF EAST GREENBUSH,
RENSSELAER COUNTY, NEW YORK.
Respondents.
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The Petitioner above named, by its attorneys, respectfully shows and alleges as follows:
1. At all times hereinafter mentioned, Petitioner was and still is an aggrieved party
and a taxpayer owner/lessee of real property in the Town of East Greenbush, County of Rensselaer,
New York and known and designated on the Tax Map of the Town of East Greenbush as
Section/Block/Lot No(s).: 144.-4-42.1 and located at 279 Troy Road. East Greenbush, New York.
2. The property has been assessed by the Respondent for the tax year 2023/24 as
follows: Land: $1,250,500 Total: $18,262,900
3. The assessment is erroneous as excessive, overvalued, unlawful (illegal) and
unequal on the following grounds, among others:
The assessment is unequal in that it has been made at a higher proportionate
valuation than the assessments of other real property on the said assessment rolls of the Town of
East Greenbush made by the same officers for the tax year 2023/24. Petitioner specifies as the
instances in which inequality exists, the assessments of all real property made by the same officers
in the Town of East Greenbush for the aforesaid tax year. The assessment is excessive because it is
greater than the fair market value of the subject property.
The assessment is unlawful and/or illegal as the Assessor and/or Board of Assessors has included
within the assessment non-assessable and/or non real property items, thereby violating Real
Property Tax Law Section 300, and the New York State Constitution.
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FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023
4. Your Petitioner is aggrieved and has been or will be injured by said unequal,
unlawful and excessive assessment and will be required to pay a greater amount and proportion of
taxes than would be required if the said assessment has been just and equal.
5. Heretofore your Petitioner caused to be filed with the Board of Assessment Review
for the Town of a due and timely complaint, notice of protest or grievance requesting that said
assessment be corrected and reduced and the Board of Assessment Review did not reduce the
assessment; therefore, the Respondent failed and refused to make such correction as requested.
WHEREFORE, your Petitioner prays for an Order reducing the assessed valuation of
Petitioner's property to an assessed value thereof in the amount of $8,038,000 and to a valuation
proportionate to the assessments of other real property assessed on the same rolls for the same tax
year made by the same officers, so that equality of assessment will result, together with appropriate
refunds and interest, and for such other and further relief as to the Court may seem just and proper,
together with costs.
Dated:
JUL 1 9 2023
STAVITSKY & ASSOCIATES LLC
Attorneys for Petitioner
By:
Btuce tavitsky, Esq.
BC:106924
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FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023
HC:10692
VERIFICATION
STATE OF NEW JERSEY )
COUNTYOFESSEX )
TOWNSHIP OF FAIRFIELD )
Bruce J. Stavitsky, being duly sworn, deposes and says: I reside in the County of Essex
and State of New Jersey and am an attorney at law and the duly authorized attorney and agent
appointed by the Petitioner for the institution of this proceeding. I have read the foregoing Petition
and know the contents thereof, that the same is true to my knowledge, except as to those matters
therein stated to be alleged upon information and belief, and as to those matters, I believe them to
be true.
The source of my information and knowledge, and the grounds of my belief as to all matters
therein stated to be alleged upon information and belief, are various reports received by me from
representatives and agents of the Petitioner in reference to the matters at issue, said representatives
and agents having knowledge of the said matter at issue.
S Befo , his
of 2023
Notary ublic
March 31. 2076
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FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023
Authorization
Aggrieved Party: Rensselaer County Plaza Assoc c/o Wal-Mart #US01940 #US01940
The undersigned, being an aggrieved person within the meaning of the Real Property Tax
Law, or an officer or partner of such aggrieved person, hereby authorizes:
Bruce J. Stavitsky, Esq.
Stavitsky & Associates, LLC
350 Passaic Ave
Fairfield, New Jersey 07004
or any attorney employed by this firm, for the 2023/24 tax year(s) and any subsequent
years(s), to act as our agent, representative, and attorney to:
Make and serve a statement (also known as a complaint or protest) pursuant to Section 512 (1) of
the RPTL, specifying the respect in which the assessment of the property listed below is illegal,
erroneous, or unequal; and
Respond and appear in any proceedings before the Board of Assessment Review on behalf of the
undersigned with respect to any matters relating to the foregoing.
Respond and appear in any judicial proceedings on behalf of the undersigned, with respect to
any matters relating to the foregoing.
Claim, receive, and process any and all property tax refunds resulting from said firm's
representation in any assessment reduction proceedings.
This Authorization applies to the following property(ies):
Address: 279 Troy Road
S/B/L: 144.-4-42.1
Municipality of: East Greenbush
County of: Rensselaer
Signed: Swa2,
Name: Brandon Caplena
Title: Sr. Manager, Tax
Date: 05/19/23
BU #: US01940 S&A FileNo.:106924
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Preview
FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023 STATE COURT OF NEW YORK sc mm SUPREME COURT: COUNTY OF RENSSELAER In the Matter of the Application of RENSSELAER COUNTY PLAZA ASSOC C/O WAL-MART #US01940 PETITION Petitioner, Index No.: v. BOARD OF ASSESSMENT REVIEW AND/OR ASSESSOR OF THE TOWN OF EAST GREENBUSH AND THE TOWN OF EAST GREENBUSH, RENSSELAER COUNTY, NEW YORK. Respondents. TO THE SUPREME COURT OF THE STATE OF NEW YORK: The Petitioner above named, by its attorneys, respectfully shows and alleges as follows: 1. At all times hereinafter mentioned, Petitioner was and still is an aggrieved party and a taxpayer owner/lessee of real property in the Town of East Greenbush, County of Rensselaer, New York and known and designated on the Tax Map of the Town of East Greenbush as Section/Block/Lot No(s).: 144.-4-42.1 and located at 279 Troy Road. East Greenbush, New York. 2. The property has been assessed by the Respondent for the tax year 2023/24 as follows: Land: $1,250,500 Total: $18,262,900 3. The assessment is erroneous as excessive, overvalued, unlawful (illegal) and unequal on the following grounds, among others: The assessment is unequal in that it has been made at a higher proportionate valuation than the assessments of other real property on the said assessment rolls of the Town of East Greenbush made by the same officers for the tax year 2023/24. Petitioner specifies as the instances in which inequality exists, the assessments of all real property made by the same officers in the Town of East Greenbush for the aforesaid tax year. The assessment is excessive because it is greater than the fair market value of the subject property. The assessment is unlawful and/or illegal as the Assessor and/or Board of Assessors has included within the assessment non-assessable and/or non real property items, thereby violating Real Property Tax Law Section 300, and the New York State Constitution. 1 of 4 FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023 4. Your Petitioner is aggrieved and has been or will be injured by said unequal, unlawful and excessive assessment and will be required to pay a greater amount and proportion of taxes than would be required if the said assessment has been just and equal. 5. Heretofore your Petitioner caused to be filed with the Board of Assessment Review for the Town of a due and timely complaint, notice of protest or grievance requesting that said assessment be corrected and reduced and the Board of Assessment Review did not reduce the assessment; therefore, the Respondent failed and refused to make such correction as requested. WHEREFORE, your Petitioner prays for an Order reducing the assessed valuation of Petitioner's property to an assessed value thereof in the amount of $8,038,000 and to a valuation proportionate to the assessments of other real property assessed on the same rolls for the same tax year made by the same officers, so that equality of assessment will result, together with appropriate refunds and interest, and for such other and further relief as to the Court may seem just and proper, together with costs. Dated: JUL 1 9 2023 STAVITSKY & ASSOCIATES LLC Attorneys for Petitioner By: Btuce tavitsky, Esq. BC:106924 2 of 4 FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023 HC:10692 VERIFICATION STATE OF NEW JERSEY ) COUNTYOFESSEX ) TOWNSHIP OF FAIRFIELD ) Bruce J. Stavitsky, being duly sworn, deposes and says: I reside in the County of Essex and State of New Jersey and am an attorney at law and the duly authorized attorney and agent appointed by the Petitioner for the institution of this proceeding. I have read the foregoing Petition and know the contents thereof, that the same is true to my knowledge, except as to those matters therein stated to be alleged upon information and belief, and as to those matters, I believe them to be true. The source of my information and knowledge, and the grounds of my belief as to all matters therein stated to be alleged upon information and belief, are various reports received by me from representatives and agents of the Petitioner in reference to the matters at issue, said representatives and agents having knowledge of the said matter at issue. S Befo , his of 2023 Notary ublic March 31. 2076 3 of 4 FILED: RENSSELAER COUNTY CLERK 07/19/2023 03:19 PM INDEX NO. EF2023-274488 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/19/2023 Authorization Aggrieved Party: Rensselaer County Plaza Assoc c/o Wal-Mart #US01940 #US01940 The undersigned, being an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, hereby authorizes: Bruce J. Stavitsky, Esq. Stavitsky & Associates, LLC 350 Passaic Ave Fairfield, New Jersey 07004 or any attorney employed by this firm, for the 2023/24 tax year(s) and any subsequent years(s), to act as our agent, representative, and attorney to: Make and serve a statement (also known as a complaint or protest) pursuant to Section 512 (1) of the RPTL, specifying the respect in which the assessment of the property listed below is illegal, erroneous, or unequal; and Respond and appear in any proceedings before the Board of Assessment Review on behalf of the undersigned with respect to any matters relating to the foregoing. Respond and appear in any judicial proceedings on behalf of the undersigned, with respect to any matters relating to the foregoing. Claim, receive, and process any and all property tax refunds resulting from said firm's representation in any assessment reduction proceedings. This Authorization applies to the following property(ies): Address: 279 Troy Road S/B/L: 144.-4-42.1 Municipality of: East Greenbush County of: Rensselaer Signed: Swa2, Name: Brandon Caplena Title: Sr. Manager, Tax Date: 05/19/23 BU #: US01940 S&A FileNo.:106924 4 of 4