Preview
FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
x
In the Matter of
PETITION
FLA I6LLC, Index No.
And all other Petitioners
named on ‘Exhibit A” attached
Petitioners,
- against -
THE ASSESSOR OF THE COUNTY OF NASSAU
AND THE NASSAU COUNTY ASSESSMENT
REVIEW COMMISSION,
Respondents.
x
The petitioner above-named by his attorney, Herman Katz LLP, respectfully alleges as follows
I. 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 York, and
the Board of Assessors and/or Assessor and the Nassau County Assessment Review Commission is the
respondent herein (hereinafter referred to as ‘the assessiiig jurisdiction’).
2. The respondents have heretofore prepared, completed ad perfected, purportedly according to law, an
assessment roll for the assessing jurisdiction, for the tax •ear2024 (2024/2025), which assessment roll included
an assessment for petitioner’s real property, described in Column land assessed as set forth in Column II of the
following schedule:
COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V
City: Long Beach
Class: I
Original Cl&t.ied Confirmed Extent Unequal
Valuation VaThation Valuation and/or Excessive
S.D. 28 Long Beach City School District
*
Sec. 058.00 Land$ 245 $ 24 $ 221
BIk. 086 Total $ 655 $ 65 *
$ 590
Lot 12
File No. 0025X0442
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SD. 28 Long Beach City School District
Sec. 058.00 Land$ 1,000 $ 100 *
$ 900
BIk. 086 Total $ 1,550 $ 155 *
$ 1,395
Lot 20-21
File No. 0025X0443
S.D. 28 Long Beach City School District
Sec. 059.00 Land$ 395 $ 39 *
$ 356
BIk. 051 Total$ 653 $ 65 *
$ 588
Lot 26-30
File No. 0025X0439
S.D. 28 Long Beach City School District
Sec. 059.00 Land $ 307 $ 30 *
$ 277
BIk. 145 Total$ 598 $ 59 *
$ 539
Lot 30,129
File No. 0025X0392
S.D. 28 Long Beach City School District
Sec. 059.00 Land$ 395 $ 39 *
$ 356
BIk. 270 Total$ 793 $ 79 *
$ 714
Lot 19
File No. 0025X0395
*
Same as Column II exct as otherwise indicated
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3. Petitioner duly made and filed with respondents a wr’r n application and statement under oath, to have said
assessed valuation, transition assessment and exemptior f applicable, of said real property corrected and
revised, specifying therein the respect in which the asse ent complained of was incorrect, and which
application and statement sought to reduce the assessmc Complained of as set forth in Column III Paragraph 2
above. The application and statement are hereby referre to and made part hereof as though fully set forth
herein.
4. Upon information and beliet 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 Paragraph2 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 Paragraph2 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 Paragraph2 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 unequa sessment is the assessments of all the real property
(or where applicable, in the same class on the same roll) L he assessing jurisdiction and each and every parcel
thereof; and (d) Unlawful, in that this property and all rc:aI :roperty in the assessing unit is not assessed at a
uniform percentage of value and that it is based upon al sessment practice of selective or spot reassessment
that has been declared illegal and unconstitutional by the ourts 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 EL. Sec. 522.
6a. Each claim as set forth in Paragraph 6 above is definud 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 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. Petitioner is aggrieved and injured by said unequal, e ssive, illegal, unlawful and/or misclassified
assessment (as defined in R.P.T.L. Sec 522), and will be n quired to pay a greater amount and proportion of taxes
than petitioner would be required to pay if the assessme had been equal and not excessive, illegal, unlawful,
misclassified and erroneous.
9. No provision is made by law for an appeal or other rebef from the final determination of the respondents
except by a review by petition to the Supreme Court. Ne pievious application for the relief herein asked has been
made to any court orjudge.
10. If there is more than one petitioner herein, the word’ptitioner” shall mean “petitioners” or “each of the
petitioners” as the context requires. As used herein the si;igular 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.
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12, Petitioners arc persons asserting grounds for review rch present common questions of law or fact within
the meaning of R.P.T.L. Sec 706(2).
13. Respondents assessments were promulgated contrary o the rules and regulations of Respondents, and are
therefore void, illegal and unconstitutional.
14. The assessment is illegal in that it fails to comply with the requirements of R.P.T.L. Sec. 305(2).
15. The assessment is illegal in that it is not predicated upon market value of the subject property as of the
appropriate taxable status and valuation dates.
16. The provisions of R.P.T.L. Sec. 7270), (2), (4) 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 stari’.lard of assessing under R.P.T.L. 302, 305 and Chapter
VI of the Nassau County Administrative Code, ifapplicible.
17, The provisions ofR.P.T.L. Sec. 739(1), (2), (3) 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 standard of assessing under R.P.T.L. 302, 305 and Chapter
VI of the Nassau County Administrative Code, if applic.
18. The provisions referenced in paragraphs 16 and 17 at ye, are violative of Article 16, Sections 1 and 2 of the
New York Slate Constitutions.
19. The assessment is unlawful and/or illegal as the Assessor and/or the Board of Assessors has included within
the assessment non-assessable and/or non real property items, thereby violating R.P.T.L. Section 300, and the
New York State Constitution.
20. The assessment has been arbitrarily maintained by re’. ondents and the equalized or full value is not reflective
of the true value of the property.
21. The assessments were set in violation of equitable, s: .‘ntific and proper appraisal methodology for valuing
real property.
WHEREFORE, petitioner prays that the Supreme Court jew and correct on the merits the final determination
of respondents on the grounds set forth in this petition, . that the Court take evidence to enable petitioner to
show the unequal, excessive, unlawful, illegal. miscIassicd and erroneous assessment of the real property to the
end that the assessment may be reduced to the value thereof for land and improvements, and to a valuation
proportionate to the assessments of other real properly, ard1or other properly in the same class, assessed on the
same rolls for the same year, so that equality of assessm:ts will result, and may be properly classified, and for
such other and further relief as the Court may deem proper, together with the costs of disbursements of this
proceeding.
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FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
x
In the Mailer of NOTICE AND PETITION
FLA 16 LLC, Index No.
And all other Petitioners
named on “Exhibit A” attached
Petitioner,
- against -
THE ASSESSOR OF THE COUNTY OF NASSAU
AND THE NASSAU COUNTY ASSESSMENT
REVIEW COMMISSION,
Respondents.
x
VERiFICATION
STATE OF NEW YORK, COUNTY OF SUFFOLK) ss.:
The undersigned, being duly sworn, deposes and says: I air agent for the petitioner herein. I have read the
foregoing petition and know the contents thereof the samt. true to my own knowledge, except as to matters therein
stated to be alleged upon information and belief and, that a: a those matters, I believe it to be true. The reason this
verification is made by me and not by petitioner is that all t ial alle ons c t those as to mailers of public
record) of said petition are within my personal knowledge.
JENNIFER D. ROWER
Sworn to,4fore me this 1st da of April, 2024.
ji± (L114—
DEBO H VERLdTTE
Notary Public, State of New York
No.01VE606533 1, Qualified in Suffolk County
Commission Expires October 15, 2025
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 thereo1, on June28, 2024 at 9:30 a.m., or as soon thereafier as
counsel can be heard, for the relief prayed for in said petiti”n, upon the grounds set forth therein, and for such other
and further relief as may be just and proper in the premises.
Dated: April 1,2024
JENI’ i5-’ERD. HOWER
Herman Katz LLP
538 Broadhollow Road, Suite 307
Melville, NY 11747
dcii cni_cnii
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NASSAU
x
In the Matter of Exhibit A To Be Annexed To
Notice of Petition and Petition
FLA 16 LLC,
Index No.
Petitioner,
- against -
THE ASSESSOR OF THE COUNTY OF NASSAU
AND THE NASSAU COUNTY ASSESSMENT
REVIEW COMMISSION,
Respondents.
x
EXHIIU A
Schedule of Properties referred to in the annexed Verified ice of Petition and Petition are as follows
FLA 16 LLC
Section 058.00. Block 086. Lot 12
Our File No. 0025X0442
Floce Holdings LLC
Section 058.00. Block 086. Lot 20-2 1
Our File No. 0025X0443
Paul J. Foont
Section 059.00. Block 051. Lot 26-30
Our File No. 0025X0439
Belair Building, LLC
Section 059.00. Block 145. Lot 30.129
Our File No. 0025X0392
Jeremy Chess
Section 059.00. Block 270. Lot 19
Our File No. 0025X0395
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
AUTHORIZATION
The undersigned, certifies that they arc a person whose property
is assessed, and/or an agent thereof,
and an aggrieved person within the meaning of the Real Property
Tax law, or an officer or partner of
such aggrieved person, as complainant, and hereby designate acid
authorize the below named law firm
or any other attorney designated by said firm, to act as my represe
ntative in any and all proceedings
before the Board of Assessment Review and/or the Assess
ment Review Commission of the
municipalities mentioned below for purposes of reviewing the
assessment of my real property as it
appears on the assessment roll of such municipalities for procee
dings applicable to the date set forth
below and to act as agent to vcri&, serve and file a petition for
review of said real property assessment
pursuant to Section 706 or 730 of the Real Property Tax Law and
this applies to the property described
below as follows:
LAW FIRM: 1-lerman Katz Cangemi Wilkes & Clyne, LLP
COUNTY: NASSAU
TOWN:
VILLAGE:
CITY: LONO BEACH 202412023 TAX YEAR
FOR ASSESSMENT ROLLS: 2024/2025 , 2025/2026
DESCRiPTION:
hIllhIIIIhIbIHdhIIll
COUNTY:Section: 58 Block: 86 Lot: 12
VILL:Section: 58 Block: 86 Lot: 12
16 FLORIDA STREET, Long Beach
School District:028 Long Beach City School District
PLA I6LLC
Dated:___________________ BY:
-- R/ JL_
(Please prin$4naturb’above)
Title1e., Owner$rtner or Officer)
)anuazy 2,2024
0025X0442
01104
0fl04
Class 1
Page I
-
7 of 11
FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
AUTHORIZATION
The undersigned, certifies that they are a person who
se property is assessed, and/or an agent thereof,
and an aggrieved person within the meaning of the Real
Property Tax Law, or an officer or partner of
such aggrieved person, as complainant, and hereby desig
nate and authorize the below named law firm
or any other attorney designated by said firm, to act
as my representative In any and all proceedings
before the Board of Assessment Review and/or
the Asse
municipalities mentioned below for purposes of reviewing ssment Review Commission of the
appears on the assessment roll of such municipalities the assessment of my real property as it
for proceedings applicable to the date set forth
below and to act as agent to verif’, serve and file a petit
ion for review of said real property assessment
pursuant to Section 706 or 730 of the Real Property Tax
Law and this applies to the property described
below as follows:
LAW FIRM: Hemmn Katz Cangemi Wilkes 8 dyne, LLP
COUNTY: NASSAU
TOWN:
VILLAOE:
CITY: LONG BEACH 202412025 TAX YEAR
-
FOR ASSESSMENT ROLLS: 2024!2025 ,2025/20
26
DESCRIPTION:
COUNTY:Section: 58 Block: 86 Lot: 20-21
VILL:Sectjon: 58 Block: 86 Lot: 20-21
1069 OCEANFRONT, Long Beach
School Disirict:028 Long Beach City School District
Flocc Holdings LLC
Datvd:______________
6L
(Please pri4ignAüWSe)
pq
TitIcØ.e, Owner,PaRner or Officer)
Januaiy 2, 2024
01/04 0025X0443
0fl04
Classi
Page-I
8 of 11
FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
AUTHORIZATION
The undersigned, certifies that they are a person whose property is assessed, and/or an agent thereof,
and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of
such aggrieved person, as complainant, and hereby designate and authorize the below named law firm
or any other attorney designated by said firm, to act as my representative in any and all proceedings
before the Board of Assessment Review and/or the Assessment Review Commission of the
municipalities mentioned below for purposes of reviewing the assessment of my real property as it
appears on the assessment roll of such municipalities for proceedings applicable to the date set forth
below and to act as agent to veri’, serve and file a petition for review of said real property assessment
pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described
below as follows;
LAW FIRM: Herman Katz Cangetni Wilkes & dyne, LLP
COUNTY: NASSAU
TOWN:
VILLAGE:
CiTY: LONG BEACH = 2024/2025 TAX YEAR
FOR ASSESSMENT ROLLS: 2024/2025 , 2025/2026
DESCRIPTION; hhiIMIIhVIflI
COUNTY:Section: 59 Block: 51 Lot: 26-30
VILL;Sectjon: 59 Block: 51 Lot: 26-60
330 WEST PENN STREET, Long Beach
School District:028 Long Beach City School District
Paul J. Foont
Dated; 1/11/21 BY: et%ct1t5r717
PAOL it
(Please print signature above)
Title(i.e., Owner,Partner or Officer)
January 2, 2024 002SX0439
01/04
01 \04
Class j Page -
9 of 11
FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
AUTHORIZATION
The undersigned, certifies that they arc a person whose property is assessed, and/or an agent thereof,
and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of
such aggrieved person, as complainant, and hereby designate and authorize the below named law finn
or any other attorney designated by said firm) to act as my representative in any and all proceedings
before the Board of Assessment Review and/or the Assessment Review Commission of the
municipalities mentioned below for purposes of reviewing the assessment of my real property as It
appears on the assessment roll of such municipalities for proceedings applicable to the date set forth
below and to act as agent to vcri&, serve and file a petition for review of said real property assessment
pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described
below as follows:
LAW FIRM: Herman Katz Cangcmi Wilkes & dyne, LLP
COUNTY: NASSAU
TOWN:
VILLAGE:
CtI’Y; LONG BEACH 2024/2025 TAX YEAR
FOR ASSESSMENT ROLL,S: 2024/2025,2025/2026
DESCRIPTION: hIIOIIIIiIIIllIIUIIIIIIIIIHIIIhI
COIJNTY:Section: 59 Block; 145 Lot: 30,129
VILL:Section: 59 Block: 145 Lot: 30,129
356 BROADWAY, Long Beach
School District:028 Long Beach City School District
Belair Building, LLC
Dated:___________ BY:
(Sigflat2_4__L___”
Sinclair Haberman
(Please print signature above)
Authorized Member
‘ritle(i.e, Owner,Partner or Officer)
January 2, 2024 0025X0392
o i /04
0l\04
Class I Page-
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024
A UT H 0 R I Z A TI ON
The undersigned, certifies that they are a person whose property is assessed, and/or an agent thereof
and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of
such aggrieved person, as complainant, and hereby designate and authorize the below named law firm
or any other attorney designated by said firm, to act as my representative in any and all proceedings
before the Board of Assessment Review and/or the Assessment Review Commission of the
municipalitics mentioned below for purposes of reviewing the assessment of my real property as it
appears on the assessment roll of such municipalities for proceedings applicable to the date set forth
below and to act as agent to verii’, serve and file a petition for review of said real property assessment
pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described
below as follows:
LAW FIRM: Herman Katz Cangemi Wilkes & Clyne, LLP
COUNTY: NASSAU
TOWN:
VILLAGE:
CITY: LONG BEACH = 2024/2025 TAX YEAR
FOR ASSESSMENT ROLLS: 2024/2025, 2025/2026
DESCRIPTION:
IIIDMINlIIHIhIflUIII
COIJNTY:Sectjon: 59 Block: 270 Lot 19
VILL:Section: 59 Block: 270 Lot: 19
839 OCEANFRONT, Long Beach
School District:028 Long Beach City School District
Jeremy Chess
Dated: //3%t23
y C/i p va
(Please print’signature above)
Title(i.e., Owner,Partner or Officer)
January 2, 2024 0025X0395
01/04
01 \04
Class I Page -
11 of 11
Preview
FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU x In the Matter of PETITION FLA I6LLC, Index No. And all other Petitioners named on ‘Exhibit A” attached Petitioners, - against - THE ASSESSOR OF THE COUNTY OF NASSAU AND THE NASSAU COUNTY ASSESSMENT REVIEW COMMISSION, Respondents. x The petitioner above-named by his attorney, Herman Katz LLP, respectfully alleges as follows I. 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 York, and the Board of Assessors and/or Assessor and the Nassau County Assessment Review Commission is the respondent herein (hereinafter referred to as ‘the assessiiig jurisdiction’). 2. The respondents have heretofore prepared, completed ad perfected, purportedly according to law, an assessment roll for the assessing jurisdiction, for the tax •ear2024 (2024/2025), which assessment roll included an assessment for petitioner’s real property, described in Column land assessed as set forth in Column II of the following schedule: COLUMN I COLUMN II COLUMN III COLUMN IV COLUMN V City: Long Beach Class: I Original Cl&t.ied Confirmed Extent Unequal Valuation VaThation Valuation and/or Excessive S.D. 28 Long Beach City School District * Sec. 058.00 Land$ 245 $ 24 $ 221 BIk. 086 Total $ 655 $ 65 * $ 590 Lot 12 File No. 0025X0442 1 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 SD. 28 Long Beach City School District Sec. 058.00 Land$ 1,000 $ 100 * $ 900 BIk. 086 Total $ 1,550 $ 155 * $ 1,395 Lot 20-21 File No. 0025X0443 S.D. 28 Long Beach City School District Sec. 059.00 Land$ 395 $ 39 * $ 356 BIk. 051 Total$ 653 $ 65 * $ 588 Lot 26-30 File No. 0025X0439 S.D. 28 Long Beach City School District Sec. 059.00 Land $ 307 $ 30 * $ 277 BIk. 145 Total$ 598 $ 59 * $ 539 Lot 30,129 File No. 0025X0392 S.D. 28 Long Beach City School District Sec. 059.00 Land$ 395 $ 39 * $ 356 BIk. 270 Total$ 793 $ 79 * $ 714 Lot 19 File No. 0025X0395 * Same as Column II exct as otherwise indicated 2 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 3. Petitioner duly made and filed with respondents a wr’r n application and statement under oath, to have said assessed valuation, transition assessment and exemptior f applicable, of said real property corrected and revised, specifying therein the respect in which the asse ent complained of was incorrect, and which application and statement sought to reduce the assessmc Complained of as set forth in Column III Paragraph 2 above. The application and statement are hereby referre to and made part hereof as though fully set forth herein. 4. Upon information and beliet 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 Paragraph2 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 Paragraph2 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 Paragraph2 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 unequa sessment is the assessments of all the real property (or where applicable, in the same class on the same roll) L he assessing jurisdiction and each and every parcel thereof; and (d) Unlawful, in that this property and all rc:aI :roperty in the assessing unit is not assessed at a uniform percentage of value and that it is based upon al sessment practice of selective or spot reassessment that has been declared illegal and unconstitutional by the ourts 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 EL. Sec. 522. 6a. Each claim as set forth in Paragraph 6 above is definud 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 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. Petitioner is aggrieved and injured by said unequal, e ssive, illegal, unlawful and/or misclassified assessment (as defined in R.P.T.L. Sec 522), and will be n quired to pay a greater amount and proportion of taxes than petitioner would be required to pay if the assessme had been equal and not excessive, illegal, unlawful, misclassified and erroneous. 9. No provision is made by law for an appeal or other rebef from the final determination of the respondents except by a review by petition to the Supreme Court. Ne pievious application for the relief herein asked has been made to any court orjudge. 10. If there is more than one petitioner herein, the word’ptitioner” shall mean “petitioners” or “each of the petitioners” as the context requires. As used herein the si;igular 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. 3 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 12, Petitioners arc persons asserting grounds for review rch present common questions of law or fact within the meaning of R.P.T.L. Sec 706(2). 13. Respondents assessments were promulgated contrary o the rules and regulations of Respondents, and are therefore void, illegal and unconstitutional. 14. The assessment is illegal in that it fails to comply with the requirements of R.P.T.L. Sec. 305(2). 15. The assessment is illegal in that it is not predicated upon market value of the subject property as of the appropriate taxable status and valuation dates. 16. The provisions of R.P.T.L. Sec. 7270), (2), (4) 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 stari’.lard of assessing under R.P.T.L. 302, 305 and Chapter VI of the Nassau County Administrative Code, ifapplicible. 17, The provisions ofR.P.T.L. Sec. 739(1), (2), (3) 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 standard of assessing under R.P.T.L. 302, 305 and Chapter VI of the Nassau County Administrative Code, if applic. 18. The provisions referenced in paragraphs 16 and 17 at ye, are violative of Article 16, Sections 1 and 2 of the New York Slate Constitutions. 19. The assessment is unlawful and/or illegal as the Assessor and/or the Board of Assessors has included within the assessment non-assessable and/or non real property items, thereby violating R.P.T.L. Section 300, and the New York State Constitution. 20. The assessment has been arbitrarily maintained by re’. ondents and the equalized or full value is not reflective of the true value of the property. 21. The assessments were set in violation of equitable, s: .‘ntific and proper appraisal methodology for valuing real property. WHEREFORE, petitioner prays that the Supreme Court jew and correct on the merits the final determination of respondents on the grounds set forth in this petition, . that the Court take evidence to enable petitioner to show the unequal, excessive, unlawful, illegal. miscIassicd and erroneous assessment of the real property to the end that the assessment may be reduced to the value thereof for land and improvements, and to a valuation proportionate to the assessments of other real properly, ard1or other properly in the same class, assessed on the same rolls for the same year, so that equality of assessm:ts will result, and may be properly classified, and for such other and further relief as the Court may deem proper, together with the costs of disbursements of this proceeding. 4 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU x In the Mailer of NOTICE AND PETITION FLA 16 LLC, Index No. And all other Petitioners named on “Exhibit A” attached Petitioner, - against - THE ASSESSOR OF THE COUNTY OF NASSAU AND THE NASSAU COUNTY ASSESSMENT REVIEW COMMISSION, Respondents. x VERiFICATION STATE OF NEW YORK, COUNTY OF SUFFOLK) ss.: The undersigned, being duly sworn, deposes and says: I air agent for the petitioner herein. I have read the foregoing petition and know the contents thereof the samt. true to my own knowledge, except as to matters therein stated to be alleged upon information and belief and, that a: a those matters, I believe it to be true. The reason this verification is made by me and not by petitioner is that all t ial alle ons c t those as to mailers of public record) of said petition are within my personal knowledge. JENNIFER D. ROWER Sworn to,4fore me this 1st da of April, 2024. ji± (L114— DEBO H VERLdTTE Notary Public, State of New York No.01VE606533 1, Qualified in Suffolk County Commission Expires October 15, 2025 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 thereo1, on June28, 2024 at 9:30 a.m., or as soon thereafier as counsel can be heard, for the relief prayed for in said petiti”n, upon the grounds set forth therein, and for such other and further relief as may be just and proper in the premises. Dated: April 1,2024 JENI’ i5-’ERD. HOWER Herman Katz LLP 538 Broadhollow Road, Suite 307 Melville, NY 11747 dcii cni_cnii 5 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF NASSAU x In the Matter of Exhibit A To Be Annexed To Notice of Petition and Petition FLA 16 LLC, Index No. Petitioner, - against - THE ASSESSOR OF THE COUNTY OF NASSAU AND THE NASSAU COUNTY ASSESSMENT REVIEW COMMISSION, Respondents. x EXHIIU A Schedule of Properties referred to in the annexed Verified ice of Petition and Petition are as follows FLA 16 LLC Section 058.00. Block 086. Lot 12 Our File No. 0025X0442 Floce Holdings LLC Section 058.00. Block 086. Lot 20-2 1 Our File No. 0025X0443 Paul J. Foont Section 059.00. Block 051. Lot 26-30 Our File No. 0025X0439 Belair Building, LLC Section 059.00. Block 145. Lot 30.129 Our File No. 0025X0392 Jeremy Chess Section 059.00. Block 270. Lot 19 Our File No. 0025X0395 6 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 AUTHORIZATION The undersigned, certifies that they arc a person whose property is assessed, and/or an agent thereof, and an aggrieved person within the meaning of the Real Property Tax law, or an officer or partner of such aggrieved person, as complainant, and hereby designate acid authorize the below named law firm or any other attorney designated by said firm, to act as my represe ntative in any and all proceedings before the Board of Assessment Review and/or the Assess ment Review Commission of the municipalities mentioned below for purposes of reviewing the assessment of my real property as it appears on the assessment roll of such municipalities for procee dings applicable to the date set forth below and to act as agent to vcri&, serve and file a petition for review of said real property assessment pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described below as follows: LAW FIRM: 1-lerman Katz Cangemi Wilkes & Clyne, LLP COUNTY: NASSAU TOWN: VILLAGE: CITY: LONO BEACH 202412023 TAX YEAR FOR ASSESSMENT ROLLS: 2024/2025 , 2025/2026 DESCRiPTION: hIllhIIIIhIbIHdhIIll COUNTY:Section: 58 Block: 86 Lot: 12 VILL:Section: 58 Block: 86 Lot: 12 16 FLORIDA STREET, Long Beach School District:028 Long Beach City School District PLA I6LLC Dated:___________________ BY: -- R/ JL_ (Please prin$4naturb’above) Title1e., Owner$rtner or Officer) )anuazy 2,2024 0025X0442 01104 0fl04 Class 1 Page I - 7 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 AUTHORIZATION The undersigned, certifies that they are a person who se property is assessed, and/or an agent thereof, and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, and hereby desig nate and authorize the below named law firm or any other attorney designated by said firm, to act as my representative In any and all proceedings before the Board of Assessment Review and/or the Asse municipalities mentioned below for purposes of reviewing ssment Review Commission of the appears on the assessment roll of such municipalities the assessment of my real property as it for proceedings applicable to the date set forth below and to act as agent to verif’, serve and file a petit ion for review of said real property assessment pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described below as follows: LAW FIRM: Hemmn Katz Cangemi Wilkes 8 dyne, LLP COUNTY: NASSAU TOWN: VILLAOE: CITY: LONG BEACH 202412025 TAX YEAR - FOR ASSESSMENT ROLLS: 2024!2025 ,2025/20 26 DESCRIPTION: COUNTY:Section: 58 Block: 86 Lot: 20-21 VILL:Sectjon: 58 Block: 86 Lot: 20-21 1069 OCEANFRONT, Long Beach School Disirict:028 Long Beach City School District Flocc Holdings LLC Datvd:______________ 6L (Please pri4ignAüWSe) pq TitIcØ.e, Owner,PaRner or Officer) Januaiy 2, 2024 01/04 0025X0443 0fl04 Classi Page-I 8 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 AUTHORIZATION The undersigned, certifies that they are a person whose property is assessed, and/or an agent thereof, and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, and hereby designate and authorize the below named law firm or any other attorney designated by said firm, to act as my representative in any and all proceedings before the Board of Assessment Review and/or the Assessment Review Commission of the municipalities mentioned below for purposes of reviewing the assessment of my real property as it appears on the assessment roll of such municipalities for proceedings applicable to the date set forth below and to act as agent to veri’, serve and file a petition for review of said real property assessment pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described below as follows; LAW FIRM: Herman Katz Cangetni Wilkes & dyne, LLP COUNTY: NASSAU TOWN: VILLAGE: CiTY: LONG BEACH = 2024/2025 TAX YEAR FOR ASSESSMENT ROLLS: 2024/2025 , 2025/2026 DESCRIPTION; hhiIMIIhVIflI COUNTY:Section: 59 Block: 51 Lot: 26-30 VILL;Sectjon: 59 Block: 51 Lot: 26-60 330 WEST PENN STREET, Long Beach School District:028 Long Beach City School District Paul J. Foont Dated; 1/11/21 BY: et%ct1t5r717 PAOL it (Please print signature above) Title(i.e., Owner,Partner or Officer) January 2, 2024 002SX0439 01/04 01 \04 Class j Page - 9 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 AUTHORIZATION The undersigned, certifies that they arc a person whose property is assessed, and/or an agent thereof, and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, and hereby designate and authorize the below named law finn or any other attorney designated by said firm) to act as my representative in any and all proceedings before the Board of Assessment Review and/or the Assessment Review Commission of the municipalities mentioned below for purposes of reviewing the assessment of my real property as It appears on the assessment roll of such municipalities for proceedings applicable to the date set forth below and to act as agent to vcri&, serve and file a petition for review of said real property assessment pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described below as follows: LAW FIRM: Herman Katz Cangcmi Wilkes & dyne, LLP COUNTY: NASSAU TOWN: VILLAGE: CtI’Y; LONG BEACH 2024/2025 TAX YEAR FOR ASSESSMENT ROLL,S: 2024/2025,2025/2026 DESCRIPTION: hIIOIIIIiIIIllIIUIIIIIIIIIHIIIhI COIJNTY:Section: 59 Block; 145 Lot: 30,129 VILL:Section: 59 Block: 145 Lot: 30,129 356 BROADWAY, Long Beach School District:028 Long Beach City School District Belair Building, LLC Dated:___________ BY: (Sigflat2_4__L___” Sinclair Haberman (Please print signature above) Authorized Member ‘ritle(i.e, Owner,Partner or Officer) January 2, 2024 0025X0392 o i /04 0l\04 Class I Page- 10 of 11 FILED: NASSAU COUNTY CLERK 04/16/2024 11:13 AM INDEX NO. 401595/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/16/2024 A UT H 0 R I Z A TI ON The undersigned, certifies that they are a person whose property is assessed, and/or an agent thereof and an aggrieved person within the meaning of the Real Property Tax Law, or an officer or partner of such aggrieved person, as complainant, and hereby designate and authorize the below named law firm or any other attorney designated by said firm, to act as my representative in any and all proceedings before the Board of Assessment Review and/or the Assessment Review Commission of the municipalitics mentioned below for purposes of reviewing the assessment of my real property as it appears on the assessment roll of such municipalities for proceedings applicable to the date set forth below and to act as agent to verii’, serve and file a petition for review of said real property assessment pursuant to Section 706 or 730 of the Real Property Tax Law and this applies to the property described below as follows: LAW FIRM: Herman Katz Cangemi Wilkes & Clyne, LLP COUNTY: NASSAU TOWN: VILLAGE: CITY: LONG BEACH = 2024/2025 TAX YEAR FOR ASSESSMENT ROLLS: 2024/2025, 2025/2026 DESCRIPTION: IIIDMINlIIHIhIflUIII COIJNTY:Sectjon: 59 Block: 270 Lot 19 VILL:Section: 59 Block: 270 Lot: 19 839 OCEANFRONT, Long Beach School District:028 Long Beach City School District Jeremy Chess Dated: //3%t23 y C/i p va (Please print’signature above) Title(i.e., Owner,Partner or Officer) January 2, 2024 0025X0395 01/04 01 \04 Class I Page - 11 of 11