Preview
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809
NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024
EXHIBIT A
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809
NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024
RP-524 (3/09)
NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 2024
BEFORE THE BOARD OF ASSESSMENT REVIEW FOR City of Watertown
(city, town village or county)
PART ONE: GENERAL INFORMATION
(General information and instructions for completing this form are contained in form RP-524-Ins)
1. Name and telephone no. of owner(s) 2. Mailing Address of owner(s)
Americu Credit Union 1916 Black River Blvd
Rome, NY 13440
Day no. ( )
Evening no. ( ) Email (optional)
3. Name, address and telephone no. of representative of owner, if representative is filing application.
(if applicable, complete Part Four on page 4.)
FT America, Inc. Denise Santucci 200 Highbridge St Fayetteville, NY 13066 315-451-3368
4. Property location
871 Arsenal St
Street Address Village (if any)
City of Watertown Jefferson
City/Town County
Watertown
School District
5. Property identification (see tax bill or assessment roll)
Tax map number or
section/block/lot 9-11-136.100
Type of property: Residence Farm Vacant land
Commercial X Industrial Other
Description: A bank branch built in 2012 containing approximately
3,510±
sq ft GBA.
6. Assessed value appearing on the assessment roll:
Land $ 456,000 Total $ 909,500
7. Property owner's estimate of market value of property as of valuation date FMV: $615,000
(see instructions) AV: $492,000
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809
NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024
RP-524 (03/09) 2
PART TWO: INFORMATION NECESSARY TO DETERMINE VALUE OF PROPERTY
(If additional explanation or documentation is necessary, please attach)
Information to support the value of property claimed in Part One, item 7 (complete one or more):
1. _ Purchase price of property: ...................................................... $
a. Date of purchase:
b. Terms Cash Contract Other (explain)
c. Relationship between seller and purchaser (parent-child, in-laws, siblings, etc.):
d. Personal property, if any, included in purchase price (furniture, livestock, etc.; attach list and
sales tax receipt):
2. ___ Property has been recently offered for sale (attach copy of listing agreement, if any):
When and for how long:
How offered: Asking price: $
3. __ Property has been recently appraised (attach copy): When: By Whom:
Purpose of appraisal: Appraised value: $
4. Description of any buildings or improvements located on the property, including year of
construction and present condition:
5. __ Buildings have been recently remodeled, constructed or additional improvements made:
Cost $
Date Started: Date Completed:
Complainant should submit construction cost details where available.
6. _ Property is income producing (e.g., leased or rented), commercial or industrial property and the
complainant is prepared to present detailed information about the property including rental income,
operating expenses, sales volume and income statements.
7. X Additional supporting documentation (check if attached). Provided to Assessor.
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809
NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024
RP-524 (03/09) 3
PART THREE: GROUNDS FOR COMPLAINT
A. UNEQUAL ASSESSMENT (Complete items 1-4)
1. The assessment is unequal
for the following reason: (check a or b)
The assessed value is at a higher percentage of value than the assessed value of other real property on the
a. assessment roll.
The assessed value of real property improved by a one, two or three family residence is at a higher percentage of
full (market) value than the assessed value of other residential property on the assessment roll or at a higher
b. percentage of full (market) value than the assessed value of all real property on the assessment roll.
The complainant believes this property should be assessed at % of full value based on one or more of the following
2. (check one or more):
a. The latest State equalization rate for the city, town or village in which the property is located is %.
The latest residential assessment ratio established for the city, town or village in which the residential property is
located. Enter latest residential assessment ratio only if property is improved by a one, two or three family
b. residence %.
c. Statement of the assessor or other local official that property has been assessed at %.
d. Other (explain on attached sheet).
3. Value of property from Part one #7 ............................................................................................. $ 615,000
4. Complainant believes the assessment should be reduced to ................................................................. $ 492,000
B. EXCESSIVE ASSESSMENT (Check one or more)
The assessment is excessive for the following reason(s):
1. X The assessed value exceeds the full value of the property.
a. Assessed value of property .................................................................................. $ 909,500
b. Complainant believes that assessment should be reduced to full value of (Part one #7) $ 615,000
c. Attach list of parcels upon which complainant relies for objection, if applicable.
2. The taxable assessed value is excessive because of the denial of all or portion of a partial exemption.
a. Specify exemption (e.g., senior citizens, veterans, school tax relief [STAR])
b. Amount of exemption claimed .............................................................................. $
c. Amount granted, if any ....................................................................................... $
d. If application for exemption was filed, attach copy of application to this complaint.
Improper calculation of transition assessment. (Applicable only in approved assessing unit which has adopted
3. transition assessments.)
a. Transition assessment ........................................................................................ $
b. Transition assessment claimed .............................................................................. $
C. UNLAWFUL ASSESSMENT (Check one or more)
The assessment is unlawful for the following reason(s):
1. Property is wholly exempt. (Specify exemption (e.g., nonprofit organization))
Property is entirely outside the boundaries of the city, town, village, school district or special district in which it is
2. designated as being located.
Property has been assessed and entered on the assessment roll by a person or body without the authority to make the
3. entry.
4. Property from description or tax map number on the assessment roll.
cannot be identified
Property is special franchise property, the assessment of which exceeds the final assessment thereof as determined by
5. the Office of Real Property Tax Services. (Attach copy of certificate.)
D. MISCLASSIFICATION (Check one)
The property is misclassified for the following reason (relevant only in approved assessing unit which establish homestead and
non-homestead tax rates):
Class designation on the assessment roll: ........................
1. Complainant believes class designation should be ...........
2. The assessed value is improperly allocated between homestead and non-homestead real property.
Allocation of assessed value on assessment roll Claimed allocation
Homestead $ $
Non -Homestead $ $
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809
NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024
RP-524 (03/09) 4
PART FOUR: DESIGNATION OF REPRESENTATIVE TO MAKE COMPLAINT
I, See attached Certificate of Authority , as complainant (or officer thereof) hereby
designate FT America, Inc. to act as my representative in any and all
proceedings before the board of assessment review of the city/town/village/county of City of Watertown for
purposes of reviewing the assessment of my real property as it appears on the 2024 (year) tentative assessment
roll of such assessing unit.
Date Signature of owner (or officer thereof)
PART FIVE: CERTIFICATION
I certify that all statements made on this application are true and correct to be best o my knowledge an belief, and I
understand that the making of any willful false statement of material fact herein subject me to the ovisions of
the Penal Law relevant to the making and filing of false instruments.
D te ignature of owderior representative)
PART SIX: STIPULATION
The complainant (or complainant's representative) and assessor (or assessor designated by a majority of the board of
assessors) whose signatures appear below stipulate that the following assessed value is to be applied to the above
described property on the (year) assessment roll: Land $ Total $
(Check box if stipulation approves exemption indicated in Part Three, section B.2. or C.l.)
Complainant or representative Assessor Date
SPACE BELOW FOR USE OF BOARD OF ASSESSMENT REVIEW
Disposition
O Unequal assessment O Excessive assessment
O Unlawful assessment O Misclassification
O Ratification of stipulated assessment O No change in assessment
Reason:
Vote on Complaint
O All concur
O All concur except: D against O abstain O absent
Name
O against O abstain ¡ absent
Name
Decision by
Tentative assessment Claimed assessment Board of Assessment Review
Total assessment $ $ $
Transition assessment (if any)...$ $ $
Exempt amount..........................$ $ $
Taxable assessment....................$ $ $
Class designation and allocation of assessed value (if any):
Homestead ................................5 $ $
Non-homestead .........................$ $ $
Date notification mailed to complainant
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809
NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024
Date: 1/4/2024
CERTIFICATE OF AUTHORITY
TO WHOM IT MAY CONCERN:
This certifies that Fair Tax America, Inc. and/or its designees are hereby authorized
to represent the undersigned in all matters of property tax assessments before any
governmental assessing officials or any other authority having jurisdiction
regarding the assessment levied on the following described properties for the 2024
tax year:
See Attached Addendum
Tim Witter
Name:
Signature: TW Wh
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809
NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024
Addendum
Yorkville Financial Center Syracuse Financial Center
4957 Commercial Drive 6303 Thompson Rd.
Yorkville, NY 13495 Syracuse, NY 13206
Griffiss Financial Center
Griffiss Business and Technology Park Cicero Financial Center
231 Hill Road 6414 State Route 31
Rome, NY 13441 Cicero, NY 13039
Rome Financial Center Liverpool Financial Center
1916 Black River Blvd 7474 Oswego Road
Rome, NY 13440 Liverpool, NY 13090
Oneida Financial Center Camillus Financial Center
280 Genesee St. 5212 W Genesee St
Oneida, NY 13421 Camillus, NY 13031
Fayetteville Financial Center Watertown Financial Center
5439 N Burdick Street 871 Arsenal Street
Fayetteville, NY 13066 Watertown, NY 13601
Auburn Financial Center Liverpool Training Center
295 Grant Ave 7466 Oswego Rd
Auburn, NY 13021 Liverpool, NY 13090
Onondaga Hill Financial Center
4865 West Seneca Turnpike
Syracuse, NY 13215
Preview
FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809 NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024 EXHIBIT A FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809 NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024 RP-524 (3/09) NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE OFFICE OF REAL PROPERTY TAX SERVICES COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 2024 BEFORE THE BOARD OF ASSESSMENT REVIEW FOR City of Watertown (city, town village or county) PART ONE: GENERAL INFORMATION (General information and instructions for completing this form are contained in form RP-524-Ins) 1. Name and telephone no. of owner(s) 2. Mailing Address of owner(s) Americu Credit Union 1916 Black River Blvd Rome, NY 13440 Day no. ( ) Evening no. ( ) Email (optional) 3. Name, address and telephone no. of representative of owner, if representative is filing application. (if applicable, complete Part Four on page 4.) FT America, Inc. Denise Santucci 200 Highbridge St Fayetteville, NY 13066 315-451-3368 4. Property location 871 Arsenal St Street Address Village (if any) City of Watertown Jefferson City/Town County Watertown School District 5. Property identification (see tax bill or assessment roll) Tax map number or section/block/lot 9-11-136.100 Type of property: Residence Farm Vacant land Commercial X Industrial Other Description: A bank branch built in 2012 containing approximately 3,510± sq ft GBA. 6. Assessed value appearing on the assessment roll: Land $ 456,000 Total $ 909,500 7. Property owner's estimate of market value of property as of valuation date FMV: $615,000 (see instructions) AV: $492,000 FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809 NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024 RP-524 (03/09) 2 PART TWO: INFORMATION NECESSARY TO DETERMINE VALUE OF PROPERTY (If additional explanation or documentation is necessary, please attach) Information to support the value of property claimed in Part One, item 7 (complete one or more): 1. _ Purchase price of property: ...................................................... $ a. Date of purchase: b. Terms Cash Contract Other (explain) c. Relationship between seller and purchaser (parent-child, in-laws, siblings, etc.): d. Personal property, if any, included in purchase price (furniture, livestock, etc.; attach list and sales tax receipt): 2. ___ Property has been recently offered for sale (attach copy of listing agreement, if any): When and for how long: How offered: Asking price: $ 3. __ Property has been recently appraised (attach copy): When: By Whom: Purpose of appraisal: Appraised value: $ 4. Description of any buildings or improvements located on the property, including year of construction and present condition: 5. __ Buildings have been recently remodeled, constructed or additional improvements made: Cost $ Date Started: Date Completed: Complainant should submit construction cost details where available. 6. _ Property is income producing (e.g., leased or rented), commercial or industrial property and the complainant is prepared to present detailed information about the property including rental income, operating expenses, sales volume and income statements. 7. X Additional supporting documentation (check if attached). Provided to Assessor. FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809 NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024 RP-524 (03/09) 3 PART THREE: GROUNDS FOR COMPLAINT A. UNEQUAL ASSESSMENT (Complete items 1-4) 1. The assessment is unequal for the following reason: (check a or b) The assessed value is at a higher percentage of value than the assessed value of other real property on the a. assessment roll. The assessed value of real property improved by a one, two or three family residence is at a higher percentage of full (market) value than the assessed value of other residential property on the assessment roll or at a higher b. percentage of full (market) value than the assessed value of all real property on the assessment roll. The complainant believes this property should be assessed at % of full value based on one or more of the following 2. (check one or more): a. The latest State equalization rate for the city, town or village in which the property is located is %. The latest residential assessment ratio established for the city, town or village in which the residential property is located. Enter latest residential assessment ratio only if property is improved by a one, two or three family b. residence %. c. Statement of the assessor or other local official that property has been assessed at %. d. Other (explain on attached sheet). 3. Value of property from Part one #7 ............................................................................................. $ 615,000 4. Complainant believes the assessment should be reduced to ................................................................. $ 492,000 B. EXCESSIVE ASSESSMENT (Check one or more) The assessment is excessive for the following reason(s): 1. X The assessed value exceeds the full value of the property. a. Assessed value of property .................................................................................. $ 909,500 b. Complainant believes that assessment should be reduced to full value of (Part one #7) $ 615,000 c. Attach list of parcels upon which complainant relies for objection, if applicable. 2. The taxable assessed value is excessive because of the denial of all or portion of a partial exemption. a. Specify exemption (e.g., senior citizens, veterans, school tax relief [STAR]) b. Amount of exemption claimed .............................................................................. $ c. Amount granted, if any ....................................................................................... $ d. If application for exemption was filed, attach copy of application to this complaint. Improper calculation of transition assessment. (Applicable only in approved assessing unit which has adopted 3. transition assessments.) a. Transition assessment ........................................................................................ $ b. Transition assessment claimed .............................................................................. $ C. UNLAWFUL ASSESSMENT (Check one or more) The assessment is unlawful for the following reason(s): 1. Property is wholly exempt. (Specify exemption (e.g., nonprofit organization)) Property is entirely outside the boundaries of the city, town, village, school district or special district in which it is 2. designated as being located. Property has been assessed and entered on the assessment roll by a person or body without the authority to make the 3. entry. 4. Property from description or tax map number on the assessment roll. cannot be identified Property is special franchise property, the assessment of which exceeds the final assessment thereof as determined by 5. the Office of Real Property Tax Services. (Attach copy of certificate.) D. MISCLASSIFICATION (Check one) The property is misclassified for the following reason (relevant only in approved assessing unit which establish homestead and non-homestead tax rates): Class designation on the assessment roll: ........................ 1. Complainant believes class designation should be ........... 2. The assessed value is improperly allocated between homestead and non-homestead real property. Allocation of assessed value on assessment roll Claimed allocation Homestead $ $ Non -Homestead $ $ FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809 NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024 RP-524 (03/09) 4 PART FOUR: DESIGNATION OF REPRESENTATIVE TO MAKE COMPLAINT I, See attached Certificate of Authority , as complainant (or officer thereof) hereby designate FT America, Inc. to act as my representative in any and all proceedings before the board of assessment review of the city/town/village/county of City of Watertown for purposes of reviewing the assessment of my real property as it appears on the 2024 (year) tentative assessment roll of such assessing unit. Date Signature of owner (or officer thereof) PART FIVE: CERTIFICATION I certify that all statements made on this application are true and correct to be best o my knowledge an belief, and I understand that the making of any willful false statement of material fact herein subject me to the ovisions of the Penal Law relevant to the making and filing of false instruments. D te ignature of owderior representative) PART SIX: STIPULATION The complainant (or complainant's representative) and assessor (or assessor designated by a majority of the board of assessors) whose signatures appear below stipulate that the following assessed value is to be applied to the above described property on the (year) assessment roll: Land $ Total $ (Check box if stipulation approves exemption indicated in Part Three, section B.2. or C.l.) Complainant or representative Assessor Date SPACE BELOW FOR USE OF BOARD OF ASSESSMENT REVIEW Disposition O Unequal assessment O Excessive assessment O Unlawful assessment O Misclassification O Ratification of stipulated assessment O No change in assessment Reason: Vote on Complaint O All concur O All concur except: D against O abstain O absent Name O against O abstain ¡ absent Name Decision by Tentative assessment Claimed assessment Board of Assessment Review Total assessment $ $ $ Transition assessment (if any)...$ $ $ Exempt amount..........................$ $ $ Taxable assessment....................$ $ $ Class designation and allocation of assessed value (if any): Homestead ................................5 $ $ Non-homestead .........................$ $ $ Date notification mailed to complainant FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809 NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024 Date: 1/4/2024 CERTIFICATE OF AUTHORITY TO WHOM IT MAY CONCERN: This certifies that Fair Tax America, Inc. and/or its designees are hereby authorized to represent the undersigned in all matters of property tax assessments before any governmental assessing officials or any other authority having jurisdiction regarding the assessment levied on the following described properties for the 2024 tax year: See Attached Addendum Tim Witter Name: Signature: TW Wh FILED: JEFFERSON COUNTY CLERK 04/24/2024 10:15 AM INDEX NO. EF2024-00001809 NYSCEF DOC. NO. 3 RECEIVED NYSCEF: 04/24/2024 Addendum Yorkville Financial Center Syracuse Financial Center 4957 Commercial Drive 6303 Thompson Rd. Yorkville, NY 13495 Syracuse, NY 13206 Griffiss Financial Center Griffiss Business and Technology Park Cicero Financial Center 231 Hill Road 6414 State Route 31 Rome, NY 13441 Cicero, NY 13039 Rome Financial Center Liverpool Financial Center 1916 Black River Blvd 7474 Oswego Road Rome, NY 13440 Liverpool, NY 13090 Oneida Financial Center Camillus Financial Center 280 Genesee St. 5212 W Genesee St Oneida, NY 13421 Camillus, NY 13031 Fayetteville Financial Center Watertown Financial Center 5439 N Burdick Street 871 Arsenal Street Fayetteville, NY 13066 Watertown, NY 13601 Auburn Financial Center Liverpool Training Center 295 Grant Ave 7466 Oswego Rd Auburn, NY 13021 Liverpool, NY 13090 Onondaga Hill Financial Center 4865 West Seneca Turnpike Syracuse, NY 13215