Preview
FILED: NASSAU COUNTY CLERK 08/04/2023 11:17 AM INDEX NO. 403026/2023
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 08/04/2023
. SUPREME COURT OF TH ATE OF NEW YORK
COUNTY OF NASSAU
_________________________________________Ç
In the Matter of
PETITION
Fairfield Elizabeth, LLC, Index No.
Petitioners,
- against -
THE BOARD OF ASSESSORS ANIYOR THE
ASSESSOR OF THE COUNTY OF NASSAU
AND THE BOARD OF ASSESSMENT REVIEW,
Respondents.
__..________________________..________________Ç
The petitioner above-named by his attorney, Herman Katz Cangemi Wilkes & Clyne, LLP, respectfully alleges as
follows:
1. At all times herein mentioned, petitioner was and still is an aggrieved party with respect to the assessment or
assessments described below within the meaning of Section706, Real Property Tax Law, State of New York, and
the Board of Assessors and/or Assessor is the respondent herein(hereinafter referred to as 'the assessing
jurisdiction).
2. The respondents have heretofore prepared, completed and perfected, purportedly according to law, an
assessment roll for the assessing jurisdiction, for the tax year2022 (2022/2023), which assessment roll included
an assessment for petitioner's real property, described in Column I andassessed as set forth in Column II of the
following schedule:
COLUMN I COLUMN II COLUMN III COLUMN IV COLMUN V
Town·
Oyster Bay
Village·
Farmingdale
Original Claimed Confirmed Extent Unequal
Valuation Valuation Valuation and/or Excessive
SD. 22 Farmingdale UFSD (Oyster Bay & Babylon)/2/Oyster Bay/Farmingdale
246 * 2,217
Sec. 049.00 Land $ 2,463 $ $
702 * 6,319
Blk. 001 Total $ 7,021 $ $
Lot 2-3, , 16
File No. 0231-0250
* Same as Column II except as otherwise indicated
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3. Petitioner duly made and filed with respondents a written application and statement under oath, to have said
NYSCEF DOC. NO. 1 ' RECEIVED NYSCEF: 08/04/2023
assessed valuation, transition asment and exemption, if applicable, of real property corrected and
revised, specifying therein the'It spect in which the assessment complaine TI was incorrect, and which
application and statement sought to reduce the assessment complained of as set forth in Column III Paragraph 2
above. The application and statement are hereby referred to and made part hereof as though fully set forth
herein.
4. Upon information and belief, a final decision and determination on the application and statement were duly
rendered by respondents who failed to reduce the assessment as requested and confirmed or set the assessed
valuation of petitioner's property as set forth in Column IV Paragraph2 above.
5. Thirty days have not elapsed since the filing of the certified copy of the completed and verified assessment
roll with notice thereof, or law day, whichever is later, as permitted by R.P.T.L. Sec. 702.
6. The assessment of petitioner's property is erroneous upon the following grounds: (a) Excessive. as fully
defined in R.P.T.L. Sec. 522, (to the extent set forth in Column V Paragraph2 above); (b) Misclassification, the
class designation is incorrect, as fully defined in R.P.T.L. Sec. 522; (c) Unequal. as fully defined in R.P.T.L.
Sec.522, (to the extent set forth in Column V Paragraph2 above). The assessed value is at a higher percentage of
value than the assessed value of other real property in the same class on the assessment roll and/or the assessed
value has been made at a higher proportionate value than the assessments of all other real property on the
assessment roll. The specified instances of such unequal assessment is the assessments of all the real property
(or where applicable, in the same class on the same in the assessing
roll) jurisdiction and each and every parcel
thereof; and (d) Unlawful, in that this property and all real property in the assessing unit is not assessed at a
uniform percentage of value and that it is based upon an assessment practice of selective or spot reassessment
that has been declared illegal and unconstitutional by the Courts of the State of New York, as defined in R.P.T.L.,
and is unlawful as more fully defined in its entirety in R.P.T.L. Sec. 522.
6a. Each claim as set forth in Paragraph 6 above is defined in R.P.T.L. Sec 522 and is incorporated herein as if
fully set forth.
7. In the event that the assessment at issue is or should be subject to a transition assessment and/or exempt or
partially exempt and has been incorrectly calculated, or not set forth at all on the taxable assessment roll, the
assessment should be reduced as it exceeds the statutory formula and/or is unlawful, unequal and excessive.
8. Petitioner is aggrieved and injured by said unequal, excessive, illegal, unlawful and/or misclassified
assessment (as defined in R.P.T.L. Sec 522), and will be required to pay a greater amount and proportion of taxes
than petitioner would be required to pay if the assessment had been equal and not excessive, illegal, unlawful,
misclassified and erroneous.
9. No provision is made by law for an appeal or other relief from the final determination of the respondents
except by a review by petition to the Supreme Court. No previous application for the relief herein asked has been
made to any court or judge.
"petitioner" "petitioners"
10. If there is more than one petitioner herein, the word shall mean or "each of the
petitioners"
as the context requires. As used herein the singular shall include the plural and the plural shall
include the singular as the context requires.
11. Petitioner protests payment of said taxes based upon the within claims and upon the grounds that the tax rates
are calculated incorrectly.
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NYSCEF DOC. NO. 1
12. Petitioners are persons asr"iug grounds for review which present conmn RECEIVED
questions of law NYSCEF: 08/04/2023
or fact within
the meaning of R.P.T.L. Sec w2).
13. Respondents assessments were promulgated contrary to the rules and regulations of Respondents, and are
therefore void, illegal and unconstitutional.
14. The assessment is illegal in that it fails to comply with the requirements of R.P.T.L. Sec. 305(2).
15. The assessment is illegal in that it is not predicated upon market value of the subject property as of the
appropriate taxable status and valuation dates.
16. The provisions of R.P.T.L. Sec. 727(1), (2), (4) as applied to the assessments under challenge herein, are
illegal and unconstitutional, as violative of the Due Process and Equal Protection Clauses of the Federal and
New York State Constitutions, and conflict with the standard of assessing under R.P.T.L. 302, 305 and Chapter
VI of the Nassau County Administrative Code, if applicable.
17. The provisions of R.P.T.L. Sec. 739(1), (2), (3) as applied to the assessments under challenge herein, are
illegal and unconstitutional, as violative of the Due Process and Equal Protection Clauses of the Federal and
New York State Constitutions, and conflict with the standard of assessing under R.P.T.L. 302, 305 and Chapter
VI of the Nassau County Administrative Code, if applicable.
18. The provisions referenced in paragraphs 16 and 17 above, are violative of Article 16, Sections 1 and 2 of the
New York State Constitutions.
19. The assessment is unlawful and/or illegal as the Assessor and/or the Board of Assessors has included within
the assessment non-assessable and/or non real property items, thereby violating R.P.T.L. Section 300, and the
New York State Constitution.
20. The assessment has been arbitrarily maintained by respondents and the equalized or full value is not reflective
of the true value of the property.
21. The assessments were set in violation of equitable, scientific and proper appraisal methodology for valuing
real property.
WHEREFORE, petitioner prays that the Supreme Court review and correct on the merits the final determination
of respondents on the grounds set forth in this petition, and that the Court take evidence to enable petitioner to
show the unequal, excessive, unlawful, illegal, misclassified and erroneous assessment of the real property to the
end that the assessment may be reduced to the value thereof for land and improvements, and to a valuation
proportionate to the assessments of other real property, and/or other property in the same class, assessed on the
same rolls for the same year, so that equality of assessments will result, and may be properly classified, and for
such other and further relief as the Court may deem proper, together with the costs of disbursements of this
proceeding.
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FILED: NASSAU COUNTY CLERK 08/04/2023 11:17 AM INDEX NO. 403026/2023
SUPREME
NYSCEF DOC. NO. 1COURT OF THE ST"E OF NEW YORK RECEIVED NYSCEF: 08/04/2023
COUNTY OF NASSAU
In the Matter of NOTICE AND PETITION
Fairfield Elizabeth, LLC, Index No.
Petitioner,
- against -
THE BOARD OF ASSESSORS ANIYOR THE
ASSESSOR OF THE COUNTY OF NASSAU
AND THE BOARD OF ASSESSMENT REVIEW,
Respondents.
_____________________________________________Ç
VERIFICATION
STATE OF NEW YORK, COUNTY OF SUFFOLK) ss.:
The undersigned, being duly sworn, deposes and says: I am the agent for the petitioner herein. I have read the
foregoing petition and know the contents thereof; the same is true to my own knowledge, except as to matters therein
stated to be alleged upon information and belief and, that as to those matters, I believe it to be true. The reason this
verification is made by me and not by petitioner is that all the material allegations(except those as to matters of
public record) of said petition are within my personal knowledge.
KEVIN M.
Sworn to before me this 1st day of April, 2022.
DEBORAH VERLOTTE
Notary Public, State of New York
No.01VE6065331, Qualified in Suffolk County
Commission Expires October 15, 2025
NOTICE OF PETITION
TO THE RESPONDENTS NAMED WITHIN: PLEASE TAKE NOTICE THAT, upon the annexed verified petition,
an application will be made, pursuant to the provisions of the Real Property Tax Law at a Special Term for Tax
Certiorari of this Court, to be held at the courthouse thereof, on June30, 2022 at 9:30 a.m., or as soon thereafter as
counsel can be heard, for the relief prayed for in said petition, upon the grounds set forth therein, and for such other
and further relief as may be just and proper in the premises.
Dated: April 1, 2022
KE M. CLYNE
Herman Katz Cangemi Wilkes & Clyne, LLP
538 Broadhollow Road, Suite 307
Melville, NY 11747
631 501-5011
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 08/04/2023
A U T H O R I Z A T I O N
The undersigned, certifies they are a person whose property
that is assessed, and/or an agent thereof,
and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of
such aggrieved person, as complainant, and hereby designate and authorize the below named law firm
or any other attorney designated by said firm, to act as my representative in any and all proceedings
before the Board of Assessment Review and/or the Assessment Review Commission of the
municipalities mentioned below for purposes of reviewing the assessment of my real property as it
appears on the assessment roll of such municipalities for proceedings applicable to the date set forth
below and to act as agent to verify, serve and file a petition for review of said real pmperty assessment
pursuant to Section 706 or 730 of the Real Paperty Tax Law and this applies to the property described
below as follows:
LAW FIRM: Herman Katz Cangemi Wilkes & Clyne, LLP
COUNTY: NASSAU= Administrative Review 2023/2024 tax year; Judicial Review 2022/2023
TOWN: OYSTER BAY
VILLAGE: FARMINGDALE =2022/2023 TAX YEAR
CITY:
DESCRIPTION:
COUNTY:Section: 49 Blocle 1 Lot: 2-3, , 16
VILL:Section: 49 Block: 1 Lot 2-3 & 16
83 ELIZABETH STREET, Farmingdale
School District:022 Farmingdale UFSD (Oyster Bay & Babylon)
Fairfield Elizabeth, LLC
Dated: BY:
(Signature)
(Please print signature above)
Title rtÊer or Officer)
January 3, 2022 0231-0250
01/04
02\04
Class 2 Page- 1
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Preview
FILED: NASSAU COUNTY CLERK 08/04/2023 11:17 AM INDEX NO. 403026/2023 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 08/04/2023 . SUPREME COURT OF TH ATE OF NEW YORK COUNTY OF NASSAU _________________________________________Ç In the Matter of PETITION Fairfield Elizabeth, LLC, Index No. Petitioners, - against - THE BOARD OF ASSESSORS ANIYOR THE ASSESSOR OF THE COUNTY OF NASSAU AND THE BOARD OF ASSESSMENT REVIEW, Respondents. __..________________________..________________Ç The petitioner above-named by his attorney, Herman Katz Cangemi Wilkes & Clyne, LLP, respectfully alleges as follows: 1. At all times herein mentioned, petitioner was and still is an aggrieved party with respect to the assessment or assessments described below within the meaning of Section706, Real Property Tax Law, State of New York, and the Board of Assessors and/or Assessor is the respondent herein(hereinafter referred to as 'the assessing jurisdiction). 2. The respondents have heretofore prepared, completed and perfected, purportedly according to law, an assessment roll for the assessing jurisdiction, for the tax year2022 (2022/2023), which assessment roll included an assessment for petitioner's real property, described in Column I andassessed as set forth in Column II of the following schedule: COLUMN I COLUMN II COLUMN III COLUMN IV COLMUN V Town· Oyster Bay Village· Farmingdale Original Claimed Confirmed Extent Unequal Valuation Valuation Valuation and/or Excessive SD. 22 Farmingdale UFSD (Oyster Bay & Babylon)/2/Oyster Bay/Farmingdale 246 * 2,217 Sec. 049.00 Land $ 2,463 $ $ 702 * 6,319 Blk. 001 Total $ 7,021 $ $ Lot 2-3, , 16 File No. 0231-0250 * Same as Column II except as otherwise indicated 1 of 5 FILED: NASSAU COUNTY CLERK 08/04/2023 11:17 AM INDEX NO. 403026/2023 3. Petitioner duly made and filed with respondents a written application and statement under oath, to have said NYSCEF DOC. NO. 1 ' RECEIVED NYSCEF: 08/04/2023 assessed valuation, transition asment and exemption, if applicable, of real property corrected and revised, specifying therein the'It spect in which the assessment complaine TI was incorrect, and which application and statement sought to reduce the assessment complained of as set forth in Column III Paragraph 2 above. The application and statement are hereby referred to and made part hereof as though fully set forth herein. 4. Upon information and belief, a final decision and determination on the application and statement were duly rendered by respondents who failed to reduce the assessment as requested and confirmed or set the assessed valuation of petitioner's property as set forth in Column IV Paragraph2 above. 5. Thirty days have not elapsed since the filing of the certified copy of the completed and verified assessment roll with notice thereof, or law day, whichever is later, as permitted by R.P.T.L. Sec. 702. 6. The assessment of petitioner's property is erroneous upon the following grounds: (a) Excessive. as fully defined in R.P.T.L. Sec. 522, (to the extent set forth in Column V Paragraph2 above); (b) Misclassification, the class designation is incorrect, as fully defined in R.P.T.L. Sec. 522; (c) Unequal. as fully defined in R.P.T.L. Sec.522, (to the extent set forth in Column V Paragraph2 above). The assessed value is at a higher percentage of value than the assessed value of other real property in the same class on the assessment roll and/or the assessed value has been made at a higher proportionate value than the assessments of all other real property on the assessment roll. The specified instances of such unequal assessment is the assessments of all the real property (or where applicable, in the same class on the same in the assessing roll) jurisdiction and each and every parcel thereof; and (d) Unlawful, in that this property and all real property in the assessing unit is not assessed at a uniform percentage of value and that it is based upon an assessment practice of selective or spot reassessment that has been declared illegal and unconstitutional by the Courts of the State of New York, as defined in R.P.T.L., and is unlawful as more fully defined in its entirety in R.P.T.L. Sec. 522. 6a. Each claim as set forth in Paragraph 6 above is defined in R.P.T.L. Sec 522 and is incorporated herein as if fully set forth. 7. In the event that the assessment at issue is or should be subject to a transition assessment and/or exempt or partially exempt and has been incorrectly calculated, or not set forth at all on the taxable assessment roll, the assessment should be reduced as it exceeds the statutory formula and/or is unlawful, unequal and excessive. 8. Petitioner is aggrieved and injured by said unequal, excessive, illegal, unlawful and/or misclassified assessment (as defined in R.P.T.L. Sec 522), and will be required to pay a greater amount and proportion of taxes than petitioner would be required to pay if the assessment had been equal and not excessive, illegal, unlawful, misclassified and erroneous. 9. No provision is made by law for an appeal or other relief from the final determination of the respondents except by a review by petition to the Supreme Court. No previous application for the relief herein asked has been made to any court or judge. "petitioner" "petitioners" 10. If there is more than one petitioner herein, the word shall mean or "each of the petitioners" as the context requires. As used herein the singular shall include the plural and the plural shall include the singular as the context requires. 11. Petitioner protests payment of said taxes based upon the within claims and upon the grounds that the tax rates are calculated incorrectly. 2 of 5 FILED: NASSAU COUNTY CLERK 08/04/2023 11:17 AM INDEX NO. 403026/2023 NYSCEF DOC. NO. 1 12. Petitioners are persons asr"iug grounds for review which present conmn RECEIVED questions of law NYSCEF: 08/04/2023 or fact within the meaning of R.P.T.L. Sec w2). 13. Respondents assessments were promulgated contrary to the rules and regulations of Respondents, and are therefore void, illegal and unconstitutional. 14. The assessment is illegal in that it fails to comply with the requirements of R.P.T.L. Sec. 305(2). 15. The assessment is illegal in that it is not predicated upon market value of the subject property as of the appropriate taxable status and valuation dates. 16. The provisions of R.P.T.L. Sec. 727(1), (2), (4) as applied to the assessments under challenge herein, are illegal and unconstitutional, as violative of the Due Process and Equal Protection Clauses of the Federal and New York State Constitutions, and conflict with the standard of assessing under R.P.T.L. 302, 305 and Chapter VI of the Nassau County Administrative Code, if applicable. 17. The provisions of R.P.T.L. Sec. 739(1), (2), (3) as applied to the assessments under challenge herein, are illegal and unconstitutional, as violative of the Due Process and Equal Protection Clauses of the Federal and New York State Constitutions, and conflict with the standard of assessing under R.P.T.L. 302, 305 and Chapter VI of the Nassau County Administrative Code, if applicable. 18. The provisions referenced in paragraphs 16 and 17 above, are violative of Article 16, Sections 1 and 2 of the New York State Constitutions. 19. The assessment is unlawful and/or illegal as the Assessor and/or the Board of Assessors has included within the assessment non-assessable and/or non real property items, thereby violating R.P.T.L. Section 300, and the New York State Constitution. 20. The assessment has been arbitrarily maintained by respondents and the equalized or full value is not reflective of the true value of the property. 21. The assessments were set in violation of equitable, scientific and proper appraisal methodology for valuing real property. WHEREFORE, petitioner prays that the Supreme Court review and correct on the merits the final determination of respondents on the grounds set forth in this petition, and that the Court take evidence to enable petitioner to show the unequal, excessive, unlawful, illegal, misclassified and erroneous assessment of the real property to the end that the assessment may be reduced to the value thereof for land and improvements, and to a valuation proportionate to the assessments of other real property, and/or other property in the same class, assessed on the same rolls for the same year, so that equality of assessments will result, and may be properly classified, and for such other and further relief as the Court may deem proper, together with the costs of disbursements of this proceeding. 3 of 5 FILED: NASSAU COUNTY CLERK 08/04/2023 11:17 AM INDEX NO. 403026/2023 SUPREME NYSCEF DOC. NO. 1COURT OF THE ST"E OF NEW YORK RECEIVED NYSCEF: 08/04/2023 COUNTY OF NASSAU In the Matter of NOTICE AND PETITION Fairfield Elizabeth, LLC, Index No. Petitioner, - against - THE BOARD OF ASSESSORS ANIYOR THE ASSESSOR OF THE COUNTY OF NASSAU AND THE BOARD OF ASSESSMENT REVIEW, Respondents. _____________________________________________Ç VERIFICATION STATE OF NEW YORK, COUNTY OF SUFFOLK) ss.: The undersigned, being duly sworn, deposes and says: I am the agent for the petitioner herein. I have read the foregoing petition and know the contents thereof; the same is true to my own knowledge, except as to matters therein stated to be alleged upon information and belief and, that as to those matters, I believe it to be true. The reason this verification is made by me and not by petitioner is that all the material allegations(except those as to matters of public record) of said petition are within my personal knowledge. KEVIN M. Sworn to before me this 1st day of April, 2022. DEBORAH VERLOTTE Notary Public, State of New York No.01VE6065331, Qualified in Suffolk County Commission Expires October 15, 2025 NOTICE OF PETITION TO THE RESPONDENTS NAMED WITHIN: PLEASE TAKE NOTICE THAT, upon the annexed verified petition, an application will be made, pursuant to the provisions of the Real Property Tax Law at a Special Term for Tax Certiorari of this Court, to be held at the courthouse thereof, on June30, 2022 at 9:30 a.m., or as soon thereafter as counsel can be heard, for the relief prayed for in said petition, upon the grounds set forth therein, and for such other and further relief as may be just and proper in the premises. Dated: April 1, 2022 KE M. CLYNE Herman Katz Cangemi Wilkes & Clyne, LLP 538 Broadhollow Road, Suite 307 Melville, NY 11747 631 501-5011 4 of 5 FILED: NASSAU COUNTY CLERK 08/04/2023 11:17 AM INDEX NO. 403026/2023 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 08/04/2023 A U T H O R I Z A T I O N The undersigned, certifies they are a person whose property that is assessed, and/or an agent thereof, and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, and hereby designate and authorize the below named law firm or any other attorney designated by said firm, to act as my representative in any and all proceedings before the Board of Assessment Review and/or the Assessment Review Commission of the municipalities mentioned below for purposes of reviewing the assessment of my real property as it appears on the assessment roll of such municipalities for proceedings applicable to the date set forth below and to act as agent to verify, serve and file a petition for review of said real pmperty assessment pursuant to Section 706 or 730 of the Real Paperty Tax Law and this applies to the property described below as follows: LAW FIRM: Herman Katz Cangemi Wilkes & Clyne, LLP COUNTY: NASSAU= Administrative Review 2023/2024 tax year; Judicial Review 2022/2023 TOWN: OYSTER BAY VILLAGE: FARMINGDALE =2022/2023 TAX YEAR CITY: DESCRIPTION: COUNTY:Section: 49 Blocle 1 Lot: 2-3, , 16 VILL:Section: 49 Block: 1 Lot 2-3 & 16 83 ELIZABETH STREET, Farmingdale School District:022 Farmingdale UFSD (Oyster Bay & Babylon) Fairfield Elizabeth, LLC Dated: BY: (Signature) (Please print signature above) Title rtÊer or Officer) January 3, 2022 0231-0250 01/04 02\04 Class 2 Page- 1 5 of 5