Preview
FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF SUFFOLK
==x
IN THE MATTER OF PETITION
ANTONY RAIBLE
Petitioner(s), TAXYEAR: 2021/2022
INDEX NO.:
-against-
THE ASSESSOR OF THE TOWN OF ISLIP,
and THE TO$/N OF ISLIP
Respondents.
The Petitioners above named, by their attotney, Scott DeSimone, P.C., respectfully alleges as follows:
1.. At all times herein mentioned, Petitioner vzas and still is an aggrieved party with respect to the real property assessment(s)
within the meaning of Section 706 of the Real Property Tax Law of the State of New York. The Assessor of the Town of
Islip and the Town of Islip are the Respondents herein (rereinafter referred to as "the assessing jurisdiction').
2. The Respondents have heretofore prepared, completed and perfected, purpotedly according to law, a tentative
assessment roll for the assessing jurisdiction for the t^x yeat 2021, /2022, which tentative assessment roll included
assessments for Petitioners'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 COLUMN V
Odginal Valuation Claimed Valuation Confirmed Valuation Extent of Overwaluation
Dist. 500
Sec. 198 Land $ 31,800 $ 3,180 * $ 28,620
Blk. 4 Total$125,000 $ 12,500 * $ 112,500
Lot 14.003
Item. No. 32659I
trile No.0500-18218 R
x Same as Column II except otherwise indicated
3. Yout Petitioner duly made and filed with Respondents written appl-ication(s) and statements under oath, to have (1) said
assessment(s) of said real properry corrected and revised, specifying therein the respect in which the assessment(s)
complained of were incottect, and which applicalion(s) and statements sought to coffect and reduce the assessment(s)
complainedof asrequestedinColumnlllof paragr^ph2above, andf or(2)grantedanyfull orpartialexemption(s) ftom
taxation for which Petitioner may have applied for but were denied by the Assessor(s) or to which Petitioner did not apply
but was otherwise entitled to by law. The said application(s) and statements hereby referred to are incorporated herein by
tefetence and made part of this petition as though fully set forth herein.
4. Upon information and belief, a {rnal decision and determination on the said application(s) and statements were duly
tendered by the Respondent Town's Board of Assessment Review, who (1) failed or refused to correct or reduce the said
assessment(s) fot each of the petitioners as tequested in Column III of pangraph 2 above andf or (2) farled or refused to
grant full or partial exemption(s) from taxation for which any Petitioner was entided to by law.
^ny
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FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024
5. The Respondents have heretofore prepared, completed and perfected, putpotedly according to law, a ltnal assessment roll
for tlre assessing jurisdiction, for the tax year 2021/2022,which final assessment roll included assessment(s) for
Petitioners' real property as set forth in Column IV of paragraph 2 above, and the inclusion or exclusion of full or partial
exemption(s) from taxation, if any,which have not been included in paragraph 2 above.
6. Thtty (30) days have not elapsed since the filing of the certified copy of the completed and verified assessment roll or
publication of notice thereof, whichever is later or the filing of a stipulation between the patties gtanting Petitioners leave
to commence an article 7 proceeding pursuant to Title 1A of Article 7 of the RPTL.
7 . The said assessment(s) of Petitioners' proper$z are erroneous upon any ot all of the following grounds: (a) Excessive
Assessment (Overyaluation to the extent set forth in Column V of parasraoh 2 above)l (b) Misclassificat-ion in that
Petitioners' Droperw has been misclassified: (c) Unequal Assessment finequalift to the extent set lorth in Column V of
paragraph 2 above), in that it has been made at a higher proportionate value than the assessments of other real propety in
the assessing jurisdrction made by the Respondents; and (d) Unlawful Assessment (Illegaliry) in that this properry and all
real propety in the assessing unit is not assess ed at a uniform percentage of value, as required by RPTL 305 (2) andf or
that Petitioners' property assessment is the product of selective or spot re-assessment by the Respondents. To the extent
that each claim set forth herein in paragraphr (")-(d) are defined in the RPTL $522, each deFrned claim is incorporated
herein by referenced as iffully set forth herein.
B. The Petitioners'actual assessment(s) ot taxable assessment(s) are excessive because (a) Petitioners'property has failed to
receive all. ot a portion of the RPTL 485-b ftusiness investment) exemption or (b) a full or partial exemption(s) for which
Petitioner applied and Respondents' have failed to propedy grant or calculate or (c) full or partial exemption(s) to which
Petitioner is entitled to by law.
9. Your Petitioner is aggrieved and injured by said unjust, unequal, excessive, illegal, misclassified or erroneous assessment,
and will be required to pay a greater amount and proportion of taxes than your Petitioners' would be required to pay if the
said assessments had been just, equal, correct and lawful.
10. No ptovision is made by law for an appeal or other relief from the Frnal determination of the Respondents except by a
review by petition to the Supreme Court, and no previous application for the relief herein asked has been made to any
court or judge.
11. The provisions of RPTL $727 and RPTL $739 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 standatd of assessing under RPTL 302&305, and are violative of Article 16, Sections 1
and 2 of the New State Constitutions.
1.2. The assessment is unlawful andf or illegal as the Assessor or the Board of Assessors has included within the assessment
non-assessable personal andf or teal property, thereby violating RPTL Section 300, and the New York State Constitution.
13. Petitioner protests payment of said taxes based upon the within claims and upon the grounds that the tax rates are
calculated incorrectly.
14. Petitioners ate persons asserting gtounds for teview which present commofl questions of law or fact within the meaning
of RPTL Sec 706(2).
15. Ifthere is more than one petitioner herein, the word "petitioner" shall mean "petitioners" or "each of the petitione.rs" as
the context requires. As used herein the singulat shall include the plural and the plural shall include the singular as the
context requires.
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FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024
WHEREFORE, yout Petitioner prays that the Supreme Court review and correct on the metits the afotementioned final
determination of the Respondents on the grounds set forth in this petition together with such other and further relief as the
Court may deem just and ptoper, together wrth the costs and disbursements of this proceedings.
Dated: Peconic, New York
July 26,2021
9
Scott DeSimone, P.C.,
Attorney for Petitioner(s)
By: Scott DeSimone, Esq.
41.245 Fto:ute25
Peconic, New York 11958
631,-765-3535
ATTORNEY VERIFICATION
STATE OF NEW YORK ) ss.:
couNTY oF suFFoLK )
The undersigned, being duly sworn, deposes and says; I am the attorney for the Petitioner(s) herein. I have read the foregoing
Petition and know the contents theteof; 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 as to those matters of public record) of said Petition are
within my personal knowledge.
Sworn to before me this
9
Scott DeSimone
26th day of Ju1y,2021.
*l.L,--.r f -BLe'.4:
Notary Public, State of New York
No.01BI5058968
Qualified in Suffolk County
Commission Expires Aprll 22, 2022
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FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024
SUPREME COURT OF THE STATB OF NEW YORK
COUNTY OF SUFFOLK
==x
IN THE MATTER OF
NOTICE OF PETITION
ANTONY RAIBLE
TAxYEARz 2021/2022
Petitioner(s), INDEXNO.:
-agarnst-
THE ASSESSOR OF THE TOWN OF ISLIP,
and THE TOVN OF ISLIP
Respondents.
--------\z
PLEASE TAKE NOTICE THAT, upon the annexed verified petition, an application vrill be made, pursuant to the
ptovisions of the Real Property Tax Law, at a Special Term of this Court, to be held at the courthouse thereof, located at 400
Carleton Avenue, Centtal Islip, New Yotk on September 7,2027 at 9:30 or as soofl thereaftet as counsel can be heard,
^.m.,
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.
Dated: Peconic, New York
July 26,2021
9
Scott DeSimone, P.C.,
Attorney for Petitioner(s)
Byr Scott DeSimone, Esq.
41.245Route 25
Peconic, New Yotk 11958
631-765-3535
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Preview
FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF SUFFOLK ==x IN THE MATTER OF PETITION ANTONY RAIBLE Petitioner(s), TAXYEAR: 2021/2022 INDEX NO.: -against- THE ASSESSOR OF THE TOWN OF ISLIP, and THE TO$/N OF ISLIP Respondents. The Petitioners above named, by their attotney, Scott DeSimone, P.C., respectfully alleges as follows: 1.. At all times herein mentioned, Petitioner vzas and still is an aggrieved party with respect to the real property assessment(s) within the meaning of Section 706 of the Real Property Tax Law of the State of New York. The Assessor of the Town of Islip and the Town of Islip are the Respondents herein (rereinafter referred to as "the assessing jurisdiction'). 2. The Respondents have heretofore prepared, completed and perfected, purpotedly according to law, a tentative assessment roll for the assessing jurisdiction for the t^x yeat 2021, /2022, which tentative assessment roll included assessments for Petitioners'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 COLUMN V Odginal Valuation Claimed Valuation Confirmed Valuation Extent of Overwaluation Dist. 500 Sec. 198 Land $ 31,800 $ 3,180 * $ 28,620 Blk. 4 Total$125,000 $ 12,500 * $ 112,500 Lot 14.003 Item. No. 32659I trile No.0500-18218 R x Same as Column II except otherwise indicated 3. Yout Petitioner duly made and filed with Respondents written appl-ication(s) and statements under oath, to have (1) said assessment(s) of said real properry corrected and revised, specifying therein the respect in which the assessment(s) complained of were incottect, and which applicalion(s) and statements sought to coffect and reduce the assessment(s) complainedof asrequestedinColumnlllof paragr^ph2above, andf or(2)grantedanyfull orpartialexemption(s) ftom taxation for which Petitioner may have applied for but were denied by the Assessor(s) or to which Petitioner did not apply but was otherwise entitled to by law. The said application(s) and statements hereby referred to are incorporated herein by tefetence and made part of this petition as though fully set forth herein. 4. Upon information and belief, a {rnal decision and determination on the said application(s) and statements were duly tendered by the Respondent Town's Board of Assessment Review, who (1) failed or refused to correct or reduce the said assessment(s) fot each of the petitioners as tequested in Column III of pangraph 2 above andf or (2) farled or refused to grant full or partial exemption(s) from taxation for which any Petitioner was entided to by law. ^ny 1 of 4 FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024 5. The Respondents have heretofore prepared, completed and perfected, putpotedly according to law, a ltnal assessment roll for tlre assessing jurisdiction, for the tax year 2021/2022,which final assessment roll included assessment(s) for Petitioners' real property as set forth in Column IV of paragraph 2 above, and the inclusion or exclusion of full or partial exemption(s) from taxation, if any,which have not been included in paragraph 2 above. 6. Thtty (30) days have not elapsed since the filing of the certified copy of the completed and verified assessment roll or publication of notice thereof, whichever is later or the filing of a stipulation between the patties gtanting Petitioners leave to commence an article 7 proceeding pursuant to Title 1A of Article 7 of the RPTL. 7 . The said assessment(s) of Petitioners' proper$z are erroneous upon any ot all of the following grounds: (a) Excessive Assessment (Overyaluation to the extent set forth in Column V of parasraoh 2 above)l (b) Misclassificat-ion in that Petitioners' Droperw has been misclassified: (c) Unequal Assessment finequalift to the extent set lorth in Column V of paragraph 2 above), in that it has been made at a higher proportionate value than the assessments of other real propety in the assessing jurisdrction made by the Respondents; and (d) Unlawful Assessment (Illegaliry) in that this properry and all real propety in the assessing unit is not assess ed at a uniform percentage of value, as required by RPTL 305 (2) andf or that Petitioners' property assessment is the product of selective or spot re-assessment by the Respondents. To the extent that each claim set forth herein in paragraphr (")-(d) are defined in the RPTL $522, each deFrned claim is incorporated herein by referenced as iffully set forth herein. B. The Petitioners'actual assessment(s) ot taxable assessment(s) are excessive because (a) Petitioners'property has failed to receive all. ot a portion of the RPTL 485-b ftusiness investment) exemption or (b) a full or partial exemption(s) for which Petitioner applied and Respondents' have failed to propedy grant or calculate or (c) full or partial exemption(s) to which Petitioner is entitled to by law. 9. Your Petitioner is aggrieved and injured by said unjust, unequal, excessive, illegal, misclassified or erroneous assessment, and will be required to pay a greater amount and proportion of taxes than your Petitioners' would be required to pay if the said assessments had been just, equal, correct and lawful. 10. No ptovision is made by law for an appeal or other relief from the Frnal determination of the Respondents except by a review by petition to the Supreme Court, and no previous application for the relief herein asked has been made to any court or judge. 11. The provisions of RPTL $727 and RPTL $739 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 standatd of assessing under RPTL 302&305, and are violative of Article 16, Sections 1 and 2 of the New State Constitutions. 1.2. The assessment is unlawful andf or illegal as the Assessor or the Board of Assessors has included within the assessment non-assessable personal andf or teal property, thereby violating RPTL Section 300, and the New York State Constitution. 13. Petitioner protests payment of said taxes based upon the within claims and upon the grounds that the tax rates are calculated incorrectly. 14. Petitioners ate persons asserting gtounds for teview which present commofl questions of law or fact within the meaning of RPTL Sec 706(2). 15. Ifthere is more than one petitioner herein, the word "petitioner" shall mean "petitioners" or "each of the petitione.rs" as the context requires. As used herein the singulat shall include the plural and the plural shall include the singular as the context requires. 2 of 4 FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024 WHEREFORE, yout Petitioner prays that the Supreme Court review and correct on the metits the afotementioned final determination of the Respondents on the grounds set forth in this petition together with such other and further relief as the Court may deem just and ptoper, together wrth the costs and disbursements of this proceedings. Dated: Peconic, New York July 26,2021 9 Scott DeSimone, P.C., Attorney for Petitioner(s) By: Scott DeSimone, Esq. 41.245 Fto:ute25 Peconic, New York 11958 631,-765-3535 ATTORNEY VERIFICATION STATE OF NEW YORK ) ss.: couNTY oF suFFoLK ) The undersigned, being duly sworn, deposes and says; I am the attorney for the Petitioner(s) herein. I have read the foregoing Petition and know the contents theteof; 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 as to those matters of public record) of said Petition are within my personal knowledge. Sworn to before me this 9 Scott DeSimone 26th day of Ju1y,2021. *l.L,--.r f -BLe'.4: Notary Public, State of New York No.01BI5058968 Qualified in Suffolk County Commission Expires Aprll 22, 2022 3 of 4 FILED: SUFFOLK COUNTY CLERK 04/09/2024 09:27 AM INDEX NO. 608786/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/09/2024 SUPREME COURT OF THE STATB OF NEW YORK COUNTY OF SUFFOLK ==x IN THE MATTER OF NOTICE OF PETITION ANTONY RAIBLE TAxYEARz 2021/2022 Petitioner(s), INDEXNO.: -agarnst- THE ASSESSOR OF THE TOWN OF ISLIP, and THE TOVN OF ISLIP Respondents. --------\z PLEASE TAKE NOTICE THAT, upon the annexed verified petition, an application vrill be made, pursuant to the ptovisions of the Real Property Tax Law, at a Special Term of this Court, to be held at the courthouse thereof, located at 400 Carleton Avenue, Centtal Islip, New Yotk on September 7,2027 at 9:30 or as soofl thereaftet as counsel can be heard, ^.m., 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. Dated: Peconic, New York July 26,2021 9 Scott DeSimone, P.C., Attorney for Petitioner(s) Byr Scott DeSimone, Esq. 41.245Route 25 Peconic, New Yotk 11958 631-765-3535 4 of 4