Preview
FILED: NEW YORK COUNTY CLERK 06/30/2023 04:39 PM INDEX NO. 153346/2023
NYSCEF DOC. NO. 17 RECEIVED NYSCEF: 06/30/2023
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK
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In the Matter of the Application of
101-01 ONE GROUP, LLC,
AFFIRMATION OF ISABELLA
J. KENDRICK IN SUPPORT
Petitioner,
OF RESPONDENTS’ CROSS-
MOTION TO DISMISS THE
For a Judgment Pursuant to Article 78 of the Civil
PETITION_________________
Practice Law and Rules,
Index No.: 153346/2023
-against-
NEW YORK CITY DEPARTMENT OF HOUSING
PRESERVATION AND DEVELOPMENT and NEW
YORK CITY DEPARTMENT OF FINANCE,
Respondents.
------------------------------------------------------------------------X
ISABELLA J. KENDRICK, an attorney duly admitted to practice law before the courts
of this state, affirms the truth of the following under the penalties of perjury pursuant to Rule
2106 of the Civil Practice Law and Rules (“CPLR”):
1. I am an Assistant Corporation Counsel in the Office of HON. SYLVIA O.
HINDS-RADIX, Corporation Counsel of the City of New York, attorney for Respondents, New
York City Department of Housing Preservation and Development (“HPD”) and the New York City
Department of Finance (“DOF”), in the above-captioned Article 78 proceeding.
2. I am familiar with the facts and circumstances of the instant proceeding
based upon the relevant documents annexed hereto, my review of the records and files maintained
by the City of New York, and my conversations with employees, officers, and agents of the City
of New York.
3. I submit this affirmation in support of Respondents’ cross-motion for an
order, pursuant to Rule 3211(a)(5) and Section 217(1) of the CPLR, dismissing the Petition as
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time-barred by the applicable four-month statute of limitations; and for such other and further relief
as this Court may deem just, proper and equitable.
4. According to records filed with the City Register of the City of New York,
Petitioner is the owner of the property located at 101-01 39th Avenue, Queens, NY 11368 (Block
1767, Lot 59) (“subject premises”).
5. A true and accurate copy of Petitioner’s application for a Preliminary
Certificate of Eligibility (“PCE”) for benefits for the subject premises pursuant to Section 421-a(1-
15) of the Real Property Tax Law, filed by Petitioner on September 15, 2011, is annexed hereto as
Exhibit “A.”
6. A true and accurate copy of the PCE approved by HPD on September 27,
2011 is annexed hereto as Exhibit “B.”
7. A true and accurate copy of Petitioner’s application for a Final Certificate
of Eligibility (“FCE”) for benefits for the subject premises pursuant to Section 421-a(1-15) of the
Real Property Tax Law, filed by Petitioner on July 8, 2014 is annexed hereto as Exhibit “C.”
8. A true and accurate copy of the FCE approved by HPD for the subject
premises on May 30, 2017 is annexed hereto as Exhibit “D.”
9. True and accurate copies of the Initial Notice, as defined by 28 RCNY § 39-
01, titled “NOTICE OF IMPENDING REVOCATION,” sent by HPD to Petitioner at the required
addresses set forth in 28 RCNY § 39-05, on April 14, 2022, and accompanying affidavit of service
are collectively annexed hereto as Exhibit “E.”
10. True and accurate copies of the documents used by HPD to determine the
required mailing addresses pursuant to 28 RCNY § 39-05, including the deed for the subject
premises recorded with the City Register; a Property Tax Bill Quarterly Statement dated February
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19, 2022; the mortgage recorded for the subject premises with the City Register; and a Multiple
Dwelling Registration (“MDR”) dated August 9, 2019; are collectively annexed hereto as Exhibit
“F.” 1
11. HPD received no communication from Petitioner in response to the Notice
of Impending Revocation.
12. True and accurate copies of the Final Determination Notice, informing
Petitioner that the tax exemption pursuant to Section 421-a of the Real Property Tax Law for the
subject premises was being revoked, sent by HPD to Petitioner at the required addresses set forth
in 28 RCNY § 39-05, on July 27, 2022, and accompanying affidavit of service, are collectively
annexed hereto as Exhibit “H.”
13. Thereafter, Petitioner commenced by Notice of Petition, dated April 12,
2023, and Verified Petition, dated same, this Article 78 proceeding challenging HPD’s July 27,
2022 Determination Notice.
14. Petitioner’s challenge to HPD’s determination to revoke the subject
premises’ tax exemption pursuant to Section 421-a of the Real Property Tax Law is time-barred
by the applicable statute of limitations.
WHEREFORE, for all the reasons set forth herein and in Respondents’
accompanying Memorandum of Law, Respondents respectfully request that the Court grant their
1
While Admin. Code § 27-2097(c) requires the owner of the subject property to file an MDR
annually, the most recent MDR filed prior to the Initial Notice and the Final Determination Notice
is dated August 9, 2019 and was received by HPD on August 28, 2019. See Exhibit “F” at 30.
After the Initial Notice and Final Determination Notice were mailed, Petitioner filed another MDR,
dated August 2, 2022, which was received by HPD on August 26, 2022. A true and accurate copy
of the August 2, 2022 MDR is annexed hereto as Exhibit “G.”
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cross-motion to dismiss the petition in its entirety and grant such other and further relief as the
Court deems just and proper.
Dated: New York, New York
June 29, 2023
HON. SYLVIA O. HINDS-RADIX
Corporation Counsel of the
City of New York
Attorney for Respondents
100 Church Street, Room 5-170
New York, New York 10007
Tel: (212) 356-2210
BY: ____________________________
Isabella J. Kendrick
Assistant Corporation Counsel
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CERTIFICATION
In accordance with Rule 17 of the Uniform Civil Rules for the Supreme Court and
County Court, 22 NYCRR § 202.8-b, the undersigned certifies that the word count in this
affirmation (not including the caption, signature block, and this certification), as established using
the word count on the word-processing system used to prepare it, is 775 words.
Dated: New York, New York
June 29, 2023
HON. SYLVIA HINDS-RADIX
Corporation Counsel of the
City of New York
Attorney for Respondents
100 Church Street, Room 5-170
New York, New York 10007
(212) 356-2210
By: ______________________________
ISABELLA J. KENDRICK
Assistant Corporation Counsel
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Preview
FILED: NEW YORK COUNTY CLERK 06/30/2023 04:39 PM INDEX NO. 153346/2023 NYSCEF DOC. NO. 17 RECEIVED NYSCEF: 06/30/2023 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NEW YORK ----------------------------------------------------------------------X In the Matter of the Application of 101-01 ONE GROUP, LLC, AFFIRMATION OF ISABELLA J. KENDRICK IN SUPPORT Petitioner, OF RESPONDENTS’ CROSS- MOTION TO DISMISS THE For a Judgment Pursuant to Article 78 of the Civil PETITION_________________ Practice Law and Rules, Index No.: 153346/2023 -against- NEW YORK CITY DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT and NEW YORK CITY DEPARTMENT OF FINANCE, Respondents. ------------------------------------------------------------------------X ISABELLA J. KENDRICK, an attorney duly admitted to practice law before the courts of this state, affirms the truth of the following under the penalties of perjury pursuant to Rule 2106 of the Civil Practice Law and Rules (“CPLR”): 1. I am an Assistant Corporation Counsel in the Office of HON. SYLVIA O. HINDS-RADIX, Corporation Counsel of the City of New York, attorney for Respondents, New York City Department of Housing Preservation and Development (“HPD”) and the New York City Department of Finance (“DOF”), in the above-captioned Article 78 proceeding. 2. I am familiar with the facts and circumstances of the instant proceeding based upon the relevant documents annexed hereto, my review of the records and files maintained by the City of New York, and my conversations with employees, officers, and agents of the City of New York. 3. I submit this affirmation in support of Respondents’ cross-motion for an order, pursuant to Rule 3211(a)(5) and Section 217(1) of the CPLR, dismissing the Petition as 1 1 of 5 FILED: NEW YORK COUNTY CLERK 06/30/2023 04:39 PM INDEX NO. 153346/2023 NYSCEF DOC. NO. 17 RECEIVED NYSCEF: 06/30/2023 time-barred by the applicable four-month statute of limitations; and for such other and further relief as this Court may deem just, proper and equitable. 4. According to records filed with the City Register of the City of New York, Petitioner is the owner of the property located at 101-01 39th Avenue, Queens, NY 11368 (Block 1767, Lot 59) (“subject premises”). 5. A true and accurate copy of Petitioner’s application for a Preliminary Certificate of Eligibility (“PCE”) for benefits for the subject premises pursuant to Section 421-a(1- 15) of the Real Property Tax Law, filed by Petitioner on September 15, 2011, is annexed hereto as Exhibit “A.” 6. A true and accurate copy of the PCE approved by HPD on September 27, 2011 is annexed hereto as Exhibit “B.” 7. A true and accurate copy of Petitioner’s application for a Final Certificate of Eligibility (“FCE”) for benefits for the subject premises pursuant to Section 421-a(1-15) of the Real Property Tax Law, filed by Petitioner on July 8, 2014 is annexed hereto as Exhibit “C.” 8. A true and accurate copy of the FCE approved by HPD for the subject premises on May 30, 2017 is annexed hereto as Exhibit “D.” 9. True and accurate copies of the Initial Notice, as defined by 28 RCNY § 39- 01, titled “NOTICE OF IMPENDING REVOCATION,” sent by HPD to Petitioner at the required addresses set forth in 28 RCNY § 39-05, on April 14, 2022, and accompanying affidavit of service are collectively annexed hereto as Exhibit “E.” 10. True and accurate copies of the documents used by HPD to determine the required mailing addresses pursuant to 28 RCNY § 39-05, including the deed for the subject premises recorded with the City Register; a Property Tax Bill Quarterly Statement dated February 2 2 of 5 FILED: NEW YORK COUNTY CLERK 06/30/2023 04:39 PM INDEX NO. 153346/2023 NYSCEF DOC. NO. 17 RECEIVED NYSCEF: 06/30/2023 19, 2022; the mortgage recorded for the subject premises with the City Register; and a Multiple Dwelling Registration (“MDR”) dated August 9, 2019; are collectively annexed hereto as Exhibit “F.” 1 11. HPD received no communication from Petitioner in response to the Notice of Impending Revocation. 12. True and accurate copies of the Final Determination Notice, informing Petitioner that the tax exemption pursuant to Section 421-a of the Real Property Tax Law for the subject premises was being revoked, sent by HPD to Petitioner at the required addresses set forth in 28 RCNY § 39-05, on July 27, 2022, and accompanying affidavit of service, are collectively annexed hereto as Exhibit “H.” 13. Thereafter, Petitioner commenced by Notice of Petition, dated April 12, 2023, and Verified Petition, dated same, this Article 78 proceeding challenging HPD’s July 27, 2022 Determination Notice. 14. Petitioner’s challenge to HPD’s determination to revoke the subject premises’ tax exemption pursuant to Section 421-a of the Real Property Tax Law is time-barred by the applicable statute of limitations. WHEREFORE, for all the reasons set forth herein and in Respondents’ accompanying Memorandum of Law, Respondents respectfully request that the Court grant their 1 While Admin. Code § 27-2097(c) requires the owner of the subject property to file an MDR annually, the most recent MDR filed prior to the Initial Notice and the Final Determination Notice is dated August 9, 2019 and was received by HPD on August 28, 2019. See Exhibit “F” at 30. After the Initial Notice and Final Determination Notice were mailed, Petitioner filed another MDR, dated August 2, 2022, which was received by HPD on August 26, 2022. A true and accurate copy of the August 2, 2022 MDR is annexed hereto as Exhibit “G.” 3 3 of 5 FILED: NEW YORK COUNTY CLERK 06/30/2023 04:39 PM INDEX NO. 153346/2023 NYSCEF DOC. NO. 17 RECEIVED NYSCEF: 06/30/2023 cross-motion to dismiss the petition in its entirety and grant such other and further relief as the Court deems just and proper. Dated: New York, New York June 29, 2023 HON. SYLVIA O. HINDS-RADIX Corporation Counsel of the City of New York Attorney for Respondents 100 Church Street, Room 5-170 New York, New York 10007 Tel: (212) 356-2210 BY: ____________________________ Isabella J. Kendrick Assistant Corporation Counsel 4 4 of 5 FILED: NEW YORK COUNTY CLERK 06/30/2023 04:39 PM INDEX NO. 153346/2023 NYSCEF DOC. NO. 17 RECEIVED NYSCEF: 06/30/2023 CERTIFICATION In accordance with Rule 17 of the Uniform Civil Rules for the Supreme Court and County Court, 22 NYCRR § 202.8-b, the undersigned certifies that the word count in this affirmation (not including the caption, signature block, and this certification), as established using the word count on the word-processing system used to prepare it, is 775 words. Dated: New York, New York June 29, 2023 HON. SYLVIA HINDS-RADIX Corporation Counsel of the City of New York Attorney for Respondents 100 Church Street, Room 5-170 New York, New York 10007 (212) 356-2210 By: ______________________________ ISABELLA J. KENDRICK Assistant Corporation Counsel 5 5 of 5