Preview
FILED: NASSAU COUNTY CLERK INDEX NO. 403250/2023
SUPREME COURT OF TLTE STATE 09/05/2023
OF NEW YORK 12:18 PM
NYSCEF DOC.
. NO. 1
COUNTY OF NASSAU RECEIVED NYSCEF:
OC# 0211-0602
09/05/2023
________----__________------------------------X
In the Matter of
SCHOENBERG REALTY LLC PETITION
Index No.
Petitioner,
- against -
THE BOARD OF ASSESSORS AND/OR THE
ASSESSOR OF THE VILLAGE OF LYNBROOK
AND THE BOARD OF ASSESSMENT REVIEW,
Respondents.
________________________________________________--X
The petitioner above-named by his attorney, CERTILMAN BALIN ADLER & HYMAN, 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 Section 706, Real Property Tax Law, State of New and
York,
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 to law, an
according
assessment roll for the assessing jurisdiction, for the tax year 2021 (2020/2021), which assessment roll included
an assessment for petitioner's real property, described in Column I and assessed as set forth in Column II of the
following schedule:
COLUMN I COLUMN II COLUMN III COLUMN IV COLUM_N_V
Town: Hempstead
Village: Lynbrook
Original Claimed Confirmed Extent Unequal
Valuation Valuation Valuation and/or Excessive
S.D. 19
Sec. Land 36,300 *
16 $ $ 9,075 $ 27,225
Blk. 3 Total 75,450 18,863 *
$ $ $ 56,587
Lot 1-3, 16A, 17, 18
* Same as Column H except as otherwise indicated
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FILED: NASSAU COUNTY CLERK 09/05/2023 12:18 PM INDEX NO. 403250/2023
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/05/2023
3. Petitioner duly made and filed with respondents a written application and statement under oath, to have said assessed
valuation, transition assessment and exemption, if applicable, of said real property corrected and revised, therein the
specifying
respect in which the assessment complained of was incorrect, and which application and statement sought to reduce the
assessment complained of as set forth in Column 111Paragraph 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 Paragraph 2 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 Paragraph 2 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
Paragraph 2 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 of the real property (or where applicable, in the same class roll) on the same in the assessing jurisdiction
and
each and
every parcel thereof; and (d) Unlawful, in that this property and all real property in the unit is not assessed
assessing
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 ali 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, uniawful, 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" petitioners"
10. If there is more than one petitioner herein, the word shali mean or "each of the 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.
12. Petitioners are persons asserting grounds for review which present common questions of law or fact within the of
meaning
R.P.T.L. Sec. 706(2).
13. R.P.T.L. 581-A requires Assessors to determine the assessment of subsidized housing by the income approach actual
using
net operating income.
WHEREFORE, petitioner prays that the Supreme Court review and
the final determination correct on the merits
of respondents
on the grounds set forth in this petition, and that the Court
petitioner take evidence
to show the unequal, to enable
excessive,
unlawful, illegal, misclassified and erroneous
assessment of the real property to the end that the assessment may by 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 and
disbursements of this proceeding.
2210527.1
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FILED: SUPkEME
NASSAUCOURT
COUNTY CLERK OF09/05/2023 12:18 PM INDEX NO. 403250/2023
OF THF "TATE NEW YORK
NYSCEF DOC. NO. 1OF
COUNTY NASSAU RECEIVED NYSCEF: 09/05/2023
OC# 021 1-0602
_________----------------------------X
In the Matter of NOTICE AND PETITION
SCHOENBERG REALTY LLC
Index No.
Petitioner,
- against -
THE ASSESSOR OF THE VILLAGE OF LYNBROOK
AND THE BOARD OF ASSESSMENT REVIEW,
Respondents.
___-----___ ------------------------X
CERTILMAN BALIN ADLER & HYMAN, LLP
90 MERRICK AVENUE
EAST MEADOW, NY 11554
516 296-7000
VERIFICATION
STATE OF NEW YORK, COUNTY OF NASSAU) 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 trueto 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.
Dale Allinson
S orn to bef e me this day
Ap 1 1, 202
Notary Public State of New York
No. 01R04779260, Suffolk County
Term Expires Sept. 30, 2021
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 August 10, 2020 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, 2020 CERTILMAN BALIN ADLER & HYMAN, LLP
90 MERRICK AVENUE
EAST MEADOW, NY 11554
516 296-7000
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FILED: NASSAU COUNTY CLERK 09/05/2023 12:18 PM INDEX NO. 403250/2023
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/05/2023
A U T H O R I Z A T I O N
I, the undersigned, being an aggrieved
person within the meaning of the Real
officer or partner of such Property Tax Law, or an
aggrieved as complainant,
person,
hereby designate and authorize
law firm or any other the below named
attorney designated by said firm, to act as
before the Board
my representative in any and all proceedings
of Assessment Review of the municipaliteies mentioned below. for purposes
assessment of niy real as it appears of the
property on the assessment roli for proceedings reviewing
forth below and to. act as agent to applicable to the date set
verify, serve and file a petition for review of said real
pursuant to Section */06 or 730 of the Real property assessment
Property Tax Law and this
fonows: applies to
property described below as
COUNTY: Nassau
TOWN:
Hempstead
CITY: (if applicable)
VILLAQE: (if applicable) Lynbrook
Tax Year 2020/21 Representative Narne CERTILMAN BALÌN ADLER & HYMAN. LLP
Aggrieved party(Petitioner)SCHOENBERG REALTY LLC
Relationship to Property
(i.e. wner, Partner, Contract Vendee)
By: Signature O itle (if applicable).
(Le. President, Member, Trustee)
Name{printed) Date o
Parcel ID 16 / 3 / 1-3, 16A, 17, 18
Property Address 79 SUNRISE HWY., LYNBROOK
Parcel ID
Property Address
Parcel ID
.
Property Address . . .
Parcel ID
.. .
Property Address . . . .
Our File No. 0211-0602
02V
scHostto
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FILED: NASSAU COUNTY CLERK 09/05/2023 12:18 PM INDEX NO. 403250/2023
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/05/2023
SUPREME COURT OF THE STATE OF NEW YORK Tax Year: 2020/21
COUNTY OF NASSAU
AFFIDAVIT OF SERVICE
CPLR 306
I, Barbara Rosenblatt, being duly sworn, depos e s and say I am not
a party to the proceeding and over 18 years of age and resides at 88
Ponderosa Lane, Melville, New York, New York.
that the 23d
I do hereby certify on day Of June, 2 02 0 service was
effected of the annexed Petition and Notice of Petition upon the
Assessor of the Village of Lynbrook by service via e-mail with a
requested read receipt to btruncale@spellmanlaw.com and also by
providing a Universal Serial Bus (USB) drive containing Portable
Document Format (PDF) copies of the ann e x ed do cuments via Federal
Express, Tracking Number 394132056470 to Benjamin J. Truncale, Jr.,
Esq., legal counsel for the named Respondent in said at:
proceeding
Spellman Gibbons Polizzi Truncale & Trentacoste, LLP, 229 seventh
Street, Suite 100 , Garden City New York by emailing and Federal
expressing a true digital copy to the Respondent.
.......
ARA ROSENBLATT
Sworn to before me this
27 day of August, 2020
Notary
FELICIA WEISS
Notary Public, State of New York
No. 01WE6122026
Qualified In Nassau Coun
Commission Expires April 01. 0
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Preview
FILED: NASSAU COUNTY CLERK INDEX NO. 403250/2023 SUPREME COURT OF TLTE STATE 09/05/2023 OF NEW YORK 12:18 PM NYSCEF DOC. . NO. 1 COUNTY OF NASSAU RECEIVED NYSCEF: OC# 0211-0602 09/05/2023 ________----__________------------------------X In the Matter of SCHOENBERG REALTY LLC PETITION Index No. Petitioner, - against - THE BOARD OF ASSESSORS AND/OR THE ASSESSOR OF THE VILLAGE OF LYNBROOK AND THE BOARD OF ASSESSMENT REVIEW, Respondents. ________________________________________________--X The petitioner above-named by his attorney, CERTILMAN BALIN ADLER & HYMAN, 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 Section 706, Real Property Tax Law, State of New and York, 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 to law, an according assessment roll for the assessing jurisdiction, for the tax year 2021 (2020/2021), which assessment roll included an assessment for petitioner's real property, described in Column I and assessed as set forth in Column II of the following schedule: COLUMN I COLUMN II COLUMN III COLUMN IV COLUM_N_V Town: Hempstead Village: Lynbrook Original Claimed Confirmed Extent Unequal Valuation Valuation Valuation and/or Excessive S.D. 19 Sec. Land 36,300 * 16 $ $ 9,075 $ 27,225 Blk. 3 Total 75,450 18,863 * $ $ $ 56,587 Lot 1-3, 16A, 17, 18 * Same as Column H except as otherwise indicated 1 of 5 FILED: NASSAU COUNTY CLERK 09/05/2023 12:18 PM INDEX NO. 403250/2023 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/05/2023 3. Petitioner duly made and filed with respondents a written application and statement under oath, to have said assessed valuation, transition assessment and exemption, if applicable, of said real property corrected and revised, therein the specifying respect in which the assessment complained of was incorrect, and which application and statement sought to reduce the assessment complained of as set forth in Column 111Paragraph 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 Paragraph 2 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 Paragraph 2 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 Paragraph 2 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 of the real property (or where applicable, in the same class roll) on the same in the assessing jurisdiction and each and every parcel thereof; and (d) Unlawful, in that this property and all real property in the unit is not assessed assessing 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 ali 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, uniawful, 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" petitioners" 10. If there is more than one petitioner herein, the word shali mean or "each of the 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. 12. Petitioners are persons asserting grounds for review which present common questions of law or fact within the of meaning R.P.T.L. Sec. 706(2). 13. R.P.T.L. 581-A requires Assessors to determine the assessment of subsidized housing by the income approach actual using net operating income. WHEREFORE, petitioner prays that the Supreme Court review and the final determination correct on the merits of respondents on the grounds set forth in this petition, and that the Court petitioner take evidence to show the unequal, to enable excessive, unlawful, illegal, misclassified and erroneous assessment of the real property to the end that the assessment may by 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 and disbursements of this proceeding. 2210527.1 2 of 5 FILED: SUPkEME NASSAUCOURT COUNTY CLERK OF09/05/2023 12:18 PM INDEX NO. 403250/2023 OF THF "TATE NEW YORK NYSCEF DOC. NO. 1OF COUNTY NASSAU RECEIVED NYSCEF: 09/05/2023 OC# 021 1-0602 _________----------------------------X In the Matter of NOTICE AND PETITION SCHOENBERG REALTY LLC Index No. Petitioner, - against - THE ASSESSOR OF THE VILLAGE OF LYNBROOK AND THE BOARD OF ASSESSMENT REVIEW, Respondents. ___-----___ ------------------------X CERTILMAN BALIN ADLER & HYMAN, LLP 90 MERRICK AVENUE EAST MEADOW, NY 11554 516 296-7000 VERIFICATION STATE OF NEW YORK, COUNTY OF NASSAU) 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 trueto 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. Dale Allinson S orn to bef e me this day Ap 1 1, 202 Notary Public State of New York No. 01R04779260, Suffolk County Term Expires Sept. 30, 2021 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 August 10, 2020 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, 2020 CERTILMAN BALIN ADLER & HYMAN, LLP 90 MERRICK AVENUE EAST MEADOW, NY 11554 516 296-7000 3 of 5 FILED: NASSAU COUNTY CLERK 09/05/2023 12:18 PM INDEX NO. 403250/2023 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/05/2023 A U T H O R I Z A T I O N I, the undersigned, being an aggrieved person within the meaning of the Real officer or partner of such Property Tax Law, or an aggrieved as complainant, person, hereby designate and authorize law firm or any other the below named attorney designated by said firm, to act as before the Board my representative in any and all proceedings of Assessment Review of the municipaliteies mentioned below. for purposes assessment of niy real as it appears of the property on the assessment roli for proceedings reviewing forth below and to. act as agent to applicable to the date set verify, serve and file a petition for review of said real pursuant to Section */06 or 730 of the Real property assessment Property Tax Law and this fonows: applies to property described below as COUNTY: Nassau TOWN: Hempstead CITY: (if applicable) VILLAQE: (if applicable) Lynbrook Tax Year 2020/21 Representative Narne CERTILMAN BALÌN ADLER & HYMAN. LLP Aggrieved party(Petitioner)SCHOENBERG REALTY LLC Relationship to Property (i.e. wner, Partner, Contract Vendee) By: Signature O itle (if applicable). (Le. President, Member, Trustee) Name{printed) Date o Parcel ID 16 / 3 / 1-3, 16A, 17, 18 Property Address 79 SUNRISE HWY., LYNBROOK Parcel ID Property Address Parcel ID . Property Address . . . Parcel ID .. . Property Address . . . . Our File No. 0211-0602 02V scHostto 4 of 5 FILED: NASSAU COUNTY CLERK 09/05/2023 12:18 PM INDEX NO. 403250/2023 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/05/2023 SUPREME COURT OF THE STATE OF NEW YORK Tax Year: 2020/21 COUNTY OF NASSAU AFFIDAVIT OF SERVICE CPLR 306 I, Barbara Rosenblatt, being duly sworn, depos e s and say I am not a party to the proceeding and over 18 years of age and resides at 88 Ponderosa Lane, Melville, New York, New York. that the 23d I do hereby certify on day Of June, 2 02 0 service was effected of the annexed Petition and Notice of Petition upon the Assessor of the Village of Lynbrook by service via e-mail with a requested read receipt to btruncale@spellmanlaw.com and also by providing a Universal Serial Bus (USB) drive containing Portable Document Format (PDF) copies of the ann e x ed do cuments via Federal Express, Tracking Number 394132056470 to Benjamin J. Truncale, Jr., Esq., legal counsel for the named Respondent in said at: proceeding Spellman Gibbons Polizzi Truncale & Trentacoste, LLP, 229 seventh Street, Suite 100 , Garden City New York by emailing and Federal expressing a true digital copy to the Respondent. ....... ARA ROSENBLATT Sworn to before me this 27 day of August, 2020 Notary FELICIA WEISS Notary Public, State of New York No. 01WE6122026 Qualified In Nassau Coun Commission Expires April 01. 0 5 of 5