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FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF WESTCHESTER
______________________________________________
In the Matter of the Application of INDEX NO.
55 CHURCH WP LLC ASSESSMENT YEAR: 2024
NOTICE OF APPLICATION
FOR REVIEW OF TAX
Petitioner(s) ASSESSMENTS
-against-
THE CITY OF WHITE PLAINS ,
A MUNICIPAL CORPORATION,
ITS ASSESSOR AND BOARD OF ASSESSMENT REVIEW,
Respondents,
For a Review under Article 7 of the RPTL.
__________________--__________________________
PLEASE TAKE NOTICE, that upon the annexed Petition, duly affirmed
March 7, 2024, an application will be made by the attorney set forth
below at a Special Term of the Supreme Court of the State of New York,
on May 9, 2024, at 9:30 o'clock in the forenoon thereof or as soon as
counsel can be heard, for a review under Article 7 of the Real Property
Tax Law of the State of New York of the tax assessment(s) of certain
real property(s) of the Petitioners situated in the above captioned
Municipal Corporation located in the County of Westchester, State of New
York, appearing upon its assessment rolls, and being the real property
more particularly described in the annexed Petition, to the end that all
proceedings, decisions and actions in the matter of the said
assessment(s) and assessment rolls of said property(s) may be reviewed,
reduced, corrected, modified, vacated, be adjudged illegal, null and
void on the merits by such Court as alleged in the said Petition and for
such further and other relief as will be applied for and as may be just
and proper in the premises.
Dated: Bronxville, New York
March 7, 2024
Griffin, Coogan, Sulzer & Horgan, P.C.
Attorneys for Petitioner(s)
51 Pondfield Road
Bronxville, New York 10708
(914) 961-1300
TO: RESPONDENTS
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FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF WESTCHESTER
______________________________________________
In the Matter of the Application of PETITION FOR REVIEW
OF TAX ASSESSMENTS
55 CHURCH WP LLC
ASSESSMENT YEAR: 2024
Petitioner(s)
-against-
THE CITY OF WHITE PLAINS ,
A MUNICIPAL CORPORATION,
ITS ASSESSOR AND BOARD OF ASSESSMENT REVIEW,
Respondents,
For a Review under Article 7 of the RPTL.
-----_________________________________________
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petitioner above-named respectfully shows:
FIRST: That at all times hereinafter mentioned Petitioner was and is the
individual or domestic corporate owner or lessee obligated to pay taxes on
certain property located within the tax district of the Respondent Municipal
Corporation set out, described and designated herein on Schedule A,
SECOND: That the Assessor or Board of Assessors of the Respondent
Municipal Corporation, ascertained all the real property located therein and
the names of the owners thereof; and on or before the time prescribed by law
assessed all real property situated therein not exempt by law from taxation;
and made, prepared and completed the tentative 2024 assessment rolls of said
Municipal Corporation and deposited them in his/her or their office for
examination. That the actual assessment and/or transition assessment is
excessive because of a failure to comply with the provisions of Real Property
Tax Law ("RPTL"), section 1904.
If the assessing jurisdiction is a special assessing unit as defined by
the RPTL, the actual assessment and/or transition assessment is excessive
because of failure to comply with the methods of computation and limitations
on increases in assessed value set forth in RPTL section 1805.
THIRD: That the assessment and descriptions on said assessment rolls for
each Petitioner's real property as the same appeared thereon were as listed
herein on Schedule A.
FOURTH: That each Petitioner or its authorized agents or attorneys
examined said assessments and descriptions and within the time allowed
therefor, said Petitioner(s), their authorized agents or attorneys having
knowledge of the facts, protested and complained of said assessments and made
application to have them corrected and reduced to their correct assessed values
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FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024
upon the grounds that they were unequal, excessive and unlawful and
Petitioner(s), their authorized agents or attorneys, filed with the Board of
Assessors or Assessor, of the Respondent Municipal Corporation a complaint or
statement under oath, specifying the respects in which the assessments
complained of were incorrect and objecting and protesting against the same and
requesting that said assessments be reduced to the correct valuations listed
on Schedule A. That the said complaint or statement under oath was made and
filed in compliance with the Real Property Tax Law of the State of New York
and with such provisions of Charter, Local Law and Ordinances of the Respondent
Municipal Corporation as may apply and as may be valid.
FIFTH: That the said Board of Review and Assessor or Board of Assessors
denied each of Petitioner's applications to reduce the assessed values of its
property to said requested correct assessed values. That the Assessor and
Board of Assessors and/or Board of Assessment Review, on or before the time
prescribed by law, made and completed the final assessment rolls of its taxing
unit. That the Board of Assessors or Assessor verified said rolls and duly made
and subscribed his or their oaths thereto pursuant to Section 514 or 1406 of
the Real Property Tax Law of the State of New York substantially as follows: I
(We), the undersigned, do (severally) depose and swear that, to the best of my
(our) knowledge and belief, I (we) have set forth in the foregoing assessment
rolls all the real property situated in the assessing unit in which I am (we
are) assessor(s), and with the exception of changes made by a board of review
and special franchises assessed by the state board, I (we) have estimated the
value of such real property at the sums which I (we) have determined to be in
accordance with section three hundred five of the real property tax law, That
the Assessor or the Board of Assessors thereafter filed said assessment rolls
or certified copies thereof and delivered same to their Clerk. That the
assessments and descriptions on the final assessment rolls of each Petitioner's
real property is listed herein on Schedule A.
SIXTH: That the final assessments of Petitioner's real property are
erroneous by reason of unequal assessment, excessive assessment and unlawful
assessment. That the said real property is actually of an assessable value
not exceeding those values listed as Requested Correct Valuation(s) on Schedule
A; and that the extent of such over-assessments are listed herein on Schedule
A.
SEVENTH: That the assessments of Petitioner's real property are unequal
in that they have been made at a higher proportionate value than the assessments
of other real property on the same rolls by the same offices, That while the
real property of each of the Petitioners is assessed at more than its full
value, other properties situated in this taxing unit and assessed upon its
assessment rolls are assessed at a much lower percentage of their full value,
That such inequality exists not only in specific instances but generally
throughout Respondent Municipal Corporation. That the assessments have been
made at a higher proportionate valuation than the assessed valuation of other
real property in the same class on the same roll by the same officers,
specifying as the instances of such unequal assessment all the real property
in said class on the tax rolls in the assessing jurisdiction. That Petitioners
specify as instances in which inequality exists, other real properties situated
within said assessing unit and assessed upon its assessment rolls, and that
your Petitioners are and will be injured thereby.
That if the assessing jurisdiction is an approved assessing unit as
defined by the RPTL, Article 19 of the RPTL and the applicable local laws
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FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024
adopting the provisions of Article 19 violate the equal protection clauses of
the federal and state constitutions because they permit similarly situated
properties in different geographic areas within the municipality where the
assessing jurisdiction is located to be taxed unequally and, therefore, they
are unconstitutional.
That the assessing jurisdiction's deliberate policy of reassessing only
those properties that have been recently transferred results in a denial of
Petitioner's right to equal protection under the United States and New York
State Constitutions.
That the assessing jurisdiction's method of selective reassessment and
its failure to reassess all real property on its assessment rolls is illegal
and unconstitutional and results in Petitioner bearing a disproportionate tax
burden.
EIGHTH: That the final assessments of Petitioner's real property are
excessive in that they have been made in excess of the full market value of
said property. That the full market value of said property is as listed in
Schedule A as the Requested Correct and that the extent of over-
Valuation(s)
assessment is as listed herein on Schedule A.
NINTH: That Petitioner's property is unlawfully assessed in that: (a)
Petitioner's property and all real property in the assessing jurisdiction are
not assessed at a uniform percentage of value as required by RPTL Section
305(2); (b) in the event the assessed value has been increased over the final
assessed valuation for the previous tax year, respondents have failed to comply
with the provisions of the RPTL; (c) Petitioner's property is not properly
classified in that there are no valid and reasonable differences between it
and other property placed in other classes; (d) the assessment on Petitioner's
property has been made by a person or body without the authority to make such
assessment; (e) respondents have unlawfully employed a defective valuation
statute; and (f) the property is wholly exempt from taxation and has been
incorrectly set forth on the taxable assessment roll.
TENTH: That the general ratio of the assessed values to the full
values of real property situated in the Respondent Municipal Corporation is
such, that in order to be equal and proportionate with the assessments of other
real property, the assessments of Petitioner's real property should be reduced
as aforesaid.
ELEVENTH: That the assessing jurisdiction exceeded the limitations
established by the Constitution of the State of New York, Article 8, Section
10, for the amount of revenues that could be raised through real estate taxes.
In addition, by discriminating between types of properties, respondents have
"taxable"
reduced the value of real estate so that the tax rate exceeds the
constitutional limitations by reason of their having effectively granted
exemptions from taxation to certain premises; Petitioner has, therefore, been
compelled to pay more than the constitutionally permissible tax rate.
TWELFTH: That RPTL Section 720(3) is unlawful and unconstitutional in
that it improperly limits the scope of evidence to be adduced by Petitioner.
THIRTEENTH: That the assessments were fixed in contravention of RPTL
Section 581 and, therefore, are unlawful, unequal and excessive.
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FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024
FOURTEENTH: That if the assessment of the property herein was
increased, it was without adequate cause after a final order, administrative
determination or stipulation between parties determining the assessment thereof
for a previous year. That the amount of the assessment is grossly discriminatory
and that your Petitioners are and will be injured thereby.
FIFTEENTH: That thirty days have not elapsed since the filing of the
certified copy of the completed and verified assessment roll as required by
law.
WHEREFORE, your Petitioner(s) pray(s) that the Court review all and
singular, the proceedings, decisions and actions of the Assessor or Board of
Assessors, as the case may be, the Board of Assessment Review and Respondent
Municipal Corporation in the matter of the tax assessments and assessed
valuations of the real property of the Petitioner and that the said tax
assessments and assessed valuations be modified, corrected, vacated or reduced,
and be made equal to assessed valuations by class or generally on the same
rolls, as the case may require, that said assessments be adjudged unlawful,
null and void and that the
Preview
FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF WESTCHESTER ______________________________________________ In the Matter of the Application of INDEX NO. 55 CHURCH WP LLC ASSESSMENT YEAR: 2024 NOTICE OF APPLICATION FOR REVIEW OF TAX Petitioner(s) ASSESSMENTS -against- THE CITY OF WHITE PLAINS , A MUNICIPAL CORPORATION, ITS ASSESSOR AND BOARD OF ASSESSMENT REVIEW, Respondents, For a Review under Article 7 of the RPTL. __________________--__________________________ PLEASE TAKE NOTICE, that upon the annexed Petition, duly affirmed March 7, 2024, an application will be made by the attorney set forth below at a Special Term of the Supreme Court of the State of New York, on May 9, 2024, at 9:30 o'clock in the forenoon thereof or as soon as counsel can be heard, for a review under Article 7 of the Real Property Tax Law of the State of New York of the tax assessment(s) of certain real property(s) of the Petitioners situated in the above captioned Municipal Corporation located in the County of Westchester, State of New York, appearing upon its assessment rolls, and being the real property more particularly described in the annexed Petition, to the end that all proceedings, decisions and actions in the matter of the said assessment(s) and assessment rolls of said property(s) may be reviewed, reduced, corrected, modified, vacated, be adjudged illegal, null and void on the merits by such Court as alleged in the said Petition and for such further and other relief as will be applied for and as may be just and proper in the premises. Dated: Bronxville, New York March 7, 2024 Griffin, Coogan, Sulzer & Horgan, P.C. Attorneys for Petitioner(s) 51 Pondfield Road Bronxville, New York 10708 (914) 961-1300 TO: RESPONDENTS 1 of 7 FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF WESTCHESTER ______________________________________________ In the Matter of the Application of PETITION FOR REVIEW OF TAX ASSESSMENTS 55 CHURCH WP LLC ASSESSMENT YEAR: 2024 Petitioner(s) -against- THE CITY OF WHITE PLAINS , A MUNICIPAL CORPORATION, ITS ASSESSOR AND BOARD OF ASSESSMENT REVIEW, Respondents, For a Review under Article 7 of the RPTL. -----_________________________________________ TO THE SUPREME COURT OF THE STATE OF NEW YORK: The petitioner above-named respectfully shows: FIRST: That at all times hereinafter mentioned Petitioner was and is the individual or domestic corporate owner or lessee obligated to pay taxes on certain property located within the tax district of the Respondent Municipal Corporation set out, described and designated herein on Schedule A, SECOND: That the Assessor or Board of Assessors of the Respondent Municipal Corporation, ascertained all the real property located therein and the names of the owners thereof; and on or before the time prescribed by law assessed all real property situated therein not exempt by law from taxation; and made, prepared and completed the tentative 2024 assessment rolls of said Municipal Corporation and deposited them in his/her or their office for examination. That the actual assessment and/or transition assessment is excessive because of a failure to comply with the provisions of Real Property Tax Law ("RPTL"), section 1904. If the assessing jurisdiction is a special assessing unit as defined by the RPTL, the actual assessment and/or transition assessment is excessive because of failure to comply with the methods of computation and limitations on increases in assessed value set forth in RPTL section 1805. THIRD: That the assessment and descriptions on said assessment rolls for each Petitioner's real property as the same appeared thereon were as listed herein on Schedule A. FOURTH: That each Petitioner or its authorized agents or attorneys examined said assessments and descriptions and within the time allowed therefor, said Petitioner(s), their authorized agents or attorneys having knowledge of the facts, protested and complained of said assessments and made application to have them corrected and reduced to their correct assessed values 2 of 7 FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024 upon the grounds that they were unequal, excessive and unlawful and Petitioner(s), their authorized agents or attorneys, filed with the Board of Assessors or Assessor, of the Respondent Municipal Corporation a complaint or statement under oath, specifying the respects in which the assessments complained of were incorrect and objecting and protesting against the same and requesting that said assessments be reduced to the correct valuations listed on Schedule A. That the said complaint or statement under oath was made and filed in compliance with the Real Property Tax Law of the State of New York and with such provisions of Charter, Local Law and Ordinances of the Respondent Municipal Corporation as may apply and as may be valid. FIFTH: That the said Board of Review and Assessor or Board of Assessors denied each of Petitioner's applications to reduce the assessed values of its property to said requested correct assessed values. That the Assessor and Board of Assessors and/or Board of Assessment Review, on or before the time prescribed by law, made and completed the final assessment rolls of its taxing unit. That the Board of Assessors or Assessor verified said rolls and duly made and subscribed his or their oaths thereto pursuant to Section 514 or 1406 of the Real Property Tax Law of the State of New York substantially as follows: I (We), the undersigned, do (severally) depose and swear that, to the best of my (our) knowledge and belief, I (we) have set forth in the foregoing assessment rolls all the real property situated in the assessing unit in which I am (we are) assessor(s), and with the exception of changes made by a board of review and special franchises assessed by the state board, I (we) have estimated the value of such real property at the sums which I (we) have determined to be in accordance with section three hundred five of the real property tax law, That the Assessor or the Board of Assessors thereafter filed said assessment rolls or certified copies thereof and delivered same to their Clerk. That the assessments and descriptions on the final assessment rolls of each Petitioner's real property is listed herein on Schedule A. SIXTH: That the final assessments of Petitioner's real property are erroneous by reason of unequal assessment, excessive assessment and unlawful assessment. That the said real property is actually of an assessable value not exceeding those values listed as Requested Correct Valuation(s) on Schedule A; and that the extent of such over-assessments are listed herein on Schedule A. SEVENTH: That the assessments of Petitioner's real property are unequal in that they have been made at a higher proportionate value than the assessments of other real property on the same rolls by the same offices, That while the real property of each of the Petitioners is assessed at more than its full value, other properties situated in this taxing unit and assessed upon its assessment rolls are assessed at a much lower percentage of their full value, That such inequality exists not only in specific instances but generally throughout Respondent Municipal Corporation. That the assessments have been made at a higher proportionate valuation than the assessed valuation of other real property in the same class on the same roll by the same officers, specifying as the instances of such unequal assessment all the real property in said class on the tax rolls in the assessing jurisdiction. That Petitioners specify as instances in which inequality exists, other real properties situated within said assessing unit and assessed upon its assessment rolls, and that your Petitioners are and will be injured thereby. That if the assessing jurisdiction is an approved assessing unit as defined by the RPTL, Article 19 of the RPTL and the applicable local laws 2 3 of 7 FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024 adopting the provisions of Article 19 violate the equal protection clauses of the federal and state constitutions because they permit similarly situated properties in different geographic areas within the municipality where the assessing jurisdiction is located to be taxed unequally and, therefore, they are unconstitutional. That the assessing jurisdiction's deliberate policy of reassessing only those properties that have been recently transferred results in a denial of Petitioner's right to equal protection under the United States and New York State Constitutions. That the assessing jurisdiction's method of selective reassessment and its failure to reassess all real property on its assessment rolls is illegal and unconstitutional and results in Petitioner bearing a disproportionate tax burden. EIGHTH: That the final assessments of Petitioner's real property are excessive in that they have been made in excess of the full market value of said property. That the full market value of said property is as listed in Schedule A as the Requested Correct and that the extent of over- Valuation(s) assessment is as listed herein on Schedule A. NINTH: That Petitioner's property is unlawfully assessed in that: (a) Petitioner's property and all real property in the assessing jurisdiction are not assessed at a uniform percentage of value as required by RPTL Section 305(2); (b) in the event the assessed value has been increased over the final assessed valuation for the previous tax year, respondents have failed to comply with the provisions of the RPTL; (c) Petitioner's property is not properly classified in that there are no valid and reasonable differences between it and other property placed in other classes; (d) the assessment on Petitioner's property has been made by a person or body without the authority to make such assessment; (e) respondents have unlawfully employed a defective valuation statute; and (f) the property is wholly exempt from taxation and has been incorrectly set forth on the taxable assessment roll. TENTH: That the general ratio of the assessed values to the full values of real property situated in the Respondent Municipal Corporation is such, that in order to be equal and proportionate with the assessments of other real property, the assessments of Petitioner's real property should be reduced as aforesaid. ELEVENTH: That the assessing jurisdiction exceeded the limitations established by the Constitution of the State of New York, Article 8, Section 10, for the amount of revenues that could be raised through real estate taxes. In addition, by discriminating between types of properties, respondents have "taxable" reduced the value of real estate so that the tax rate exceeds the constitutional limitations by reason of their having effectively granted exemptions from taxation to certain premises; Petitioner has, therefore, been compelled to pay more than the constitutionally permissible tax rate. TWELFTH: That RPTL Section 720(3) is unlawful and unconstitutional in that it improperly limits the scope of evidence to be adduced by Petitioner. THIRTEENTH: That the assessments were fixed in contravention of RPTL Section 581 and, therefore, are unlawful, unequal and excessive. 3 4 of 7 FILED: WESTCHESTER COUNTY CLERK 03/07/2024 11:16 AM INDEX NO. 58212/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 03/07/2024 FOURTEENTH: That if the assessment of the property herein was increased, it was without adequate cause after a final order, administrative determination or stipulation between parties determining the assessment thereof for a previous year. That the amount of the assessment is grossly discriminatory and that your Petitioners are and will be injured thereby. FIFTEENTH: That thirty days have not elapsed since the filing of the certified copy of the completed and verified assessment roll as required by law. WHEREFORE, your Petitioner(s) pray(s) that the Court review all and singular, the proceedings, decisions and actions of the Assessor or Board of Assessors, as the case may be, the Board of Assessment Review and Respondent Municipal Corporation in the matter of the tax assessments and assessed valuations of the real property of the Petitioner and that the said tax assessments and assessed valuations be modified, corrected, vacated or reduced, and be made equal to assessed valuations by class or generally on the same rolls, as the case may require, that said assessments be adjudged unlawful, null and void and that the