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FILED: NASSAU COUNTY CLERK 02/02/2024 10:58 AM INDEX NO. 400374/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/02/2024
SUPREME COURT: STATE OF NEW YORK: COUNTY OF NASSAU File No: 8305
PETITION
: In the Matter of : Tax Year 2020/21
: :
: 63 STATION PLAZA CORP, : Index No.
: Petitioners, :
- against -
: :
.
THE ASSESSOR OF NASSAU COUNTY
AND THE ASSESSMENT REVIEW
COMMISSION OF NASSAU COUNTY, Respondents.
.
_________________________________________________________________________
The petitioner above named, by his attorneys, Koeppel Martone & Leistman, LLC (074)
respectfully alleges as follows:
1. At all times herein mentioned, petitioner was and still is a taxpayer of the municipality
whose Assessor is the respondent herein (hereinafter referred to as "the assessing
jurisdiction") and is an aggrieved party with respect to the assessment within the meaning of
Section 706, Real Property Tax Law, State of New York.
2. The respondents have heretofore prepared, completed and perfected, purportedly according to
law an assessment roll for the assessing jurisdiction, for the tax year (2020/21) 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 C)LUMN II COLUMN III COLUMN IV COLUMN V
Ment of
COUNTY OF NASSAU Original Claimed Confirmed
Valuation in-equality
Class 4 Valuation Valuation
excessiveness
File 8305: 63 STATION PLAZA CORP,
20/62/1
SD OBO2 Land $ * 768
960 $ 192 $ $
Total $ * 2, 566
3, 207 $ 641 $ $
1111111111111111111111111111111111111111
* 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 assessed valuation, transition assessment and exemptions, if applicable, of
said real property corrected and revised, specifying therein the 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 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 was 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 a certified copy of the completed and
verified assessment roll with notice thereof, or, law day, whichever is later, as permitted by
RPTL Section 702.
6. The assessment of petitioner's property is erroneous upon the following grounds: (a)
Excessive, as fully defined in RPTL Section 701 (4) (a-d) (to the extent set forth in Column V,
Paragraph 2 above); (b) Misclassification, the class designation is incorrect, as fully defined
in RPTL Section 701 (5) (a-c); (c) Unequal (inequality), as fully defined in RPTL Section 701
(8) (a), (b) and Section 522 (9) (c) (to the extent set forth in Column V, Paragraph 2 above) in
that the assessed value is made at a higher proportionate valuation 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 on the same roll) in the assessing
jurisdiction and each and every parcel thereof; (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 assessment that has been declared
illegal and unconstitutional by the Courts of the State of New York, as defined in RPTL, and is
unlawful as more fully defined in its entirety in RPTL Section 701 (9) (a-e); and this property
and all real property in the assessing unit is not assessed at a uniform percentage of value,
as required by RPTL 305(2); and that the base proportion and/or adjusted base proportion (as
defined in RPTL Article 18; RPTL Article 19) for the appropriate class for Petitioner's
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property was established and/or adjusted in an erroneous, arbitrary and capricious manner, if
applicable; and that the property was selectively reassessed in violation of the Real Property
Tax Law, the regulations of the Office of Real Property Services, and the equal protection
clauses of the constitutions of the State of New York and United States.
7. In the event that the assessment at issue should be subject to a transition assessment
and/or exemption or partial exemption, that 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. Section 6-41 of the Nassau County Administrative Code, as enacted by Chapter 458 of the
Laws of 2014, violates the equal protection clauses of the United States and New York State
Tax petitioners' taxable
Constitution, and is illegal as violating the Real Property Law, and
assessments, applicable tax rates and taxes are thereby excessive, illegal and unequal as a
result, and is also illegal as having been applied in an illegal, arbitrary and capricious
manner and contrary to Article 18 of the Real Property Tax Law.
9. Petitioner is aggrieved and injured by said unequal, excessive, illegal, unlawful
and/or misclassified assessment, 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.
10. No provision is made by law for an appeal or other relief from the final determination
of the respondents except by a review of petition to the Supreme Court. No previous application
for the relief herein asked has been made to any court or judge.
11. If there is more than one petitioner the word "petitioner" shall mean
herein,
"petitioners"
or "each of the petitioners", as the context requires.
12. Petitioner protests payment of said taxes based upon the within claims and upon the
grounds that the tax rates are calculated incorrectly.
13. The assessment is illegal in that it is not predicated upon the market value of the
subject property as of the appropriate taxable status and valuation dates.
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14. The assessment is unlawful and/or illegal as the Assessor has included within the
assessment non-assessable and/or non real property items, thereby violating RPTL section 300,
and the New York state constitution.
WHEREEORE, your petitioner prays that the Supreme Court review and correct on the merits the
aforementioned final determination of the respondent on the grounds set forth in this petition,
and that the said Court take evidence to enable your petitioner to show the unconstitutional,
unjust, unequal, excessive, illegal, misclassified and erroneous assessment of the said real
property to the end that the assessment may be reduced to the full, true market value thereof
for land and improvement, and to a valuation proportionate to the assessments of other real
property, and/or all 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.
Koeppel Martone & Leistman, LIC
Attorneys for Petitioner
155 First Street
m Box 863
Mineola, NY 11501
(516) 747-6300
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SUPREME COURT: STATE OF NEW YORK: COUNTY OF NASSAU File No: 8305
_________________________________________________________________________ NOIÅ CE OF PETITION
: :
: :
: In the Matter of : Tax Year 2020/21
: :
: 63 STATION PLAZA CORP, : Index No.
: Petitioner, :
. .
- against -
. .
: :
THE ASSESSOR OF NASSAU COUNTY .
AND THE ASSESSMENT REVIEW
: COMMISSION OF NASSAU COUNTY, :
. Respondents.
_________________________________________________________________________
NOTICE OF PETITION
TO THE RESEONDENTS NAMED WITHIN: PLFASE 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
Tenn for Tax Certiorari of this Court, to be held at the courthouse thereof, on May 15, 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
Koeppel Martone & Leistman, LLC
Attorneys for Petitioner
155 First Street
PO Box 863
Mineola, NY 11501
(516) 747-6300
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FILED: NASSAU COUNTY CLERK 02/02/2024 10:58 AM INDEX NO. 400374/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 02/02/2024
SUPREME COURT: STATE OF NEW YORK: COUNTY OF NASSAU File No: 8305
______________________________________________________________________-- VERIFICATION
: :
: In the Matter of : Tax Year 2020/21
: :
: 63 STATION PLAZA CORP, : Index No.
: Petitioners, :
. .
- against -
. .
: :
. THE ASSESSOR OF NASSAU COUNTY .
AND THE ASSESSMENT REVIEW
COMMISSION OF NASSAU COUNTY,
Respondents.
________________________________________________________________________
Koeppel Martone & Leistman, L.L.C.
Attorneys for Petitioner
155 First Street
Mineola, NY 11501
(516) 747-6300
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 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 person wledge.
Sworn to before me this day
së E. Rosen, Esq.
April 1, 2020
Constance F. Thorne
Notary Public, State of New York
No. 01TH5081224
Qualified in Nassau County
Commission Expires June 30, 2023
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Authorization
January 2, 2020
The undersigned CERTIFIES that they are an aggrieved person within the meaning of the Real
Property Tax Law, or an officer, partner or authorized agent of such aggrieved person and hereby
authorizes KOEPPEL MARTONE & LEISTMAN, L.L.C.(nc74) or any attorney or person employed
or retained by such firm, to act as our agent to:
1. Make and/or serve a statement (also known as a complaint or protest) pursuant to Section
512(1) and 524 of the RPTL, specifying the respect in which the assessment of the property
listed below is excessive, unequal, unlawful or misclassified.
2. Verify and/or serve and/or file a petition for review of real property assessment pursuant to
Article 7 (Title 1 or Title 1A) of the Real Property Tax Law.
3. Such firm is authorized to represent the undersigned in all proceedings before the Board of
Assessment Review and/or the Assessment Review Commission and the Supreme Court,
State of New York, and all appeals therefrom.
4. When appropriate, prepare, verify and/or certify, as agent, applications pursuant to RPTL
485-b or any other applicable exemption provision.
This authorization applies to the 2020/21, 2021/22 assessment rolls for the following property(ies):
Property located at:
63 GLEN HEAD ROAD, GLEN HEAD
County of NASSAU School District: OBO2
Town of 0YSTER BAY Class: 4
BIAAAARIARIAIIIIIII
Section, Block, Lot(s): File 8305 County of Nassau
20/62/1
Name of Aqqrieved Person
63 STATION PLAZA CORP
By: Dated:
($ignatu )
(Print Na e)
(Print title, i.e. owner, tenant, member, etc.)
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