Preview
FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024
SUPREME COURT OF THE STATE OF NEW YORK 21208-
COUNTY OF NASSAU
X Index No.:
In the Matter of the Application of :
ERA REALTY CO., : NOTICE OF PETITION
FOR REVIEW OF TAX
Petitioner, : ASSESSMENTS:
2024 Assessment Roll
-against- :
Taxes for the year
THE ASSESSOR OF THE COUNTY OF NASSAU, : 2024/2025
THE BOARD OF ASSESSORS OF THE COUNTY Section:57
OF NASSAU, THE ASSESSMENT REVIEW : Block: 236
COMMISSION OF THE COUNTY OF NASSAU, Lot(s): 9
AND THE COUNTY OF NASSAU :
Respondents, : Address of Property:
4303 Merrick Road
For review of assessments of certain : Town of Oyster Bay
property in the County of Nassau
X County of Nassau
S I R S:
PLEASE TAKE NOTICE, that upon the annexed verified Petition of ERA REALTY
CO., an application will be made at a Term of this Court, to be held at the Nassau County
Courthouse located at 100 Supreme Court Drive, Mineola, New York 11501 on the 14th
day of June, 2024, at the opening of Court on that day or as soon thereafter as counsel
can be heard, for the review, under Article 7 of the Real Property Tax Law of the State of
New York of Petitioner's real property tax assessment(s) that appears in the 2024
assessment rolls, as set forth in the Petition, to the end that all proceedings, decisions
and actions in the matter of the
assessment(s) of real property may be reviewed and the
assessment(s) reduced, corrected, modified or vacated on the merits by the
Court, and
seeking other and further relief as the Court may deem just and proper, together with the
costs and disbursements of this proceeding.
PLEASE TAKE FURTHER NOTICE, that your appearance or submission in
opposition to this application is not required on the return date. The matter shall be
adjourned generally, and all issues raised herein shall be deemed automatically denied
by you if a verified answer is not served upon the Petitioner at least five (5) days prior to
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the return date, pending judicial intervention pursuant to Section 712 of the Real Property
Tax Law
Date . , New York
April , 2024
Yours, etc.,
CULLEN AND DYKMAN LLP
By:
Michael Hran s yj
Attorneys for e ioner
333 Earle Ovington Blvd., 2nd Floor
Uniondale, New York 11553
Tel No.:(516) 357-3700
TO:
ASSESSOR OF THE COUNTY OF NASSAU
240 Old Country Road
Mineola, New York 11501
BOARD OF ASSESSORS OF THE COUNTY OF NASSAU
240 Old Country Road
Mineola, New York 11501
ASSESSMENT REVIEW COMMISSION OF
THE COUNTY OF NASSAU
240 Old Country Road
Mineola, New York 11501
THE CLERK OF THE COUNTY OF NASSAU
240 Old Country Road
Mineola, New York 11501
2
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FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024
SUPREME COURT OF THE STATE OF NEW YORK 21208-
COUNTY OF NASSAU
---------------------------------- X Index No.:
In the Matter of the Application of :
ARTICLE SEVEN
ERA REALTY CO., : PETITION FOR REVIEW
OF TAX ASSESSMENTS:
Petitioner, : 2024 Assessment Roll
-against- :
Taxes for the year
THE ASSESSOR OF THE COUNTY OF NASSAU, : 2024/2025
THE BOARD OF ASSESSORS OF THE COUNTY Section:57
OF NASSAU, THE ASSESSMENT REVIEW : Block: 236
COMMISSION OF THE COUNTY OF NASSAU, Lot(s): 9
AND THE COUNTY OF NASSAU :
Respondents, : Address of Property:
4303 Merrick Road
For review of assessments of certain : Town of Oyster Bay
property in the County of Nassau
X County of Nassau
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
Petitioner respectfully shows to this Court, on information and belief, as follows:
1. At all of the times hereinafter mentioned, the Petitioner was and still is the
owner/lessee of certain real property in the County of Nassau, which real property is
"A"
described in Schedule hereto annexed and made part hereof, by section, block, lot,
and school district name and/or number by which the subject real property was
designated on the tax maps of the County of Nassau for the 2024/2025 tax year.
2. At all times hereinafter mentioned, Respondent, the County of Nassau, was
and is a domestic municipal corporation existing under the laws of the State of New York;
and, the Respondent, Assessor of the County of Nassau, was responsible for and had
the duty to prepare and file the 2024 real property assessment rolls.
3. During the year 2023, the Respondent, the Assessor of the County of
"A"
Nassau, took up and considered the taxable property described in Schedule attached
hereto and the names of all the persons taxable with respect thereto and assessed all
real property in the County of Nassau not exempt by law from taxation; and made,
prepared and completed the 2024 tentative assessment rolls for the County of Nassau,
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and thereupon caused notice to be published in the County of Nassau's official
newspaper, that copies of the assessment rolls might be seen for inspection and
examination until April 3, 2023 and that between January 2, 2023 and April 3, 2023 for
the 2024/2025 tax year grievance days would commence to review and correct the
"1" "2" "A"
assessment rolls as shown in columns and of Schedule upon application of
persons deeming themselves aggrieved thereby.
4. That at the place and time specified in the aforesaid public notice, or as
adjourned, Petitioner duly protested the assessment(s) and duly and timely filed with the
Respondent, Assessment Review Commission ("ARC"), a statement of protest, under
oath on the proper forms, specifying the respects in which the
assessment(s) should be
"10"
corrected, revised, and reduced to the amount(s) shown in column of Schedule "A".
Petitioner did at that time file with ARC, a protest specifying that the assessment(s)
complained of was incorrect, and in accordance with the requirements of the Real
Property Tax Law of the State of New York, asked for a reduction in the real property
assessment(s); the protest was received by, and filed with ARC and the same was before
ARC within the period appointed by ARC for making complaints. The statements in the
protest were then and are now true, but ARC refused, and still refuses, to correct or
reduce the assessment(s).
5. That on or about April 1, 2024, Respondents completed the final
assessment rolls, verified and filed the rolls and published notice that the rolls were
"3" "4"
completed and filed as shown in columns and of Schedule "A".
6. The assessment(s) of Petitioner's property as finally determined is
excessive. The correct full value(s) and the sum(s) for which Petitioner's real property
would sell under ordinary circumstances on the taxable status date is shown in column
"8" "9"
of Schedule "A", and the extent of excessiveness is shown in column of Schedule
7. Petitioner alleges that its assessment(s) is unequal in that it has been made
at a higher proportionate valuation than the assessments of other real property in the
same classification or other real property on the assessment rolls of Nassau County for
the 2024 tax year. Petitioner specifies as the instances in which such unequal treatment
exists, the assessments of all the land, real estate and real property in the County of
Nassau. Petitioner further alleges that the assessment(s) of Petitioner's real property
hereinbefore described is unequal, disproportionate and erroneous by reason of
inequality and the extent of such unequal treatment is the difference between the
"4"
amount(s) set forth in column of Schedule "A", and the amount(s) set forth in column
"10" Respondents'
of Schedule "A"; all other property on assessment rolls is being
"5" "A"
assessed at the equalization rate set forth in column of Schedule whereas the
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"6"
subject property(ies) has been assessed at the equalization rate set forth in column
of Schedule "A".
8. Petitioner alleges that its assessment(s) is unlawful and erroneous in that
Petitioner's said real property is not assessed on one common and general principle of
valuation applied by Respondents in assessing generally the other real property
appearing on the same assessment rolls.
9. The assessment(s) reflected in the assessment rolls is fractional and, as
such, represents a percentage of full value and not full value. AII property in the
assessing unit is not assessed at a uniform percentage of full value as required by RPTL
Section 305.
10. The real property tax levy exceeds constitutional limitation.
11. The assessment (s) is unlawful as defined in RPTL Section 701(9).
12. The assessment(s) is unlawful because it is not predicated upon a
uniform percentage of value, either under a classified assessment standard or, if
applicable, the whole roll standard, and it is based upon an assessment practice of
selective or spot reassessment.
13. The assessment(s) is unlawful because the property is entirely outside
the boundaries of the city, town, village, school district, or special district in which it is
designated as being located.
14. The assessment(s) is unlawful because the property is wholly or partially
exempt and the exemption is not indicated in the rolls or is incorrectly calculated and
applied.
15. The assessment(s) is unlawful because the property cannot be identified
from the description or the tax map number on the assessment rolls.
16. The property's(ies') assessed valuation(s) for the purpose of imposing any
tax, charge, fee, levy, or rate is unconstitutional because the disparity in the assessment
percentage utilized by the Respondents for Petitioner's property(ies) as compared to the
percentage utilized for other properties is so excessive as to constitute invidious
discrimination against Petitioner in violation of its equal protection rights under the United
States and New York State Constitutions.
17. Petitioner alleges further that, in fixing and determining the
assessment(s), Respondents arbitrarily, capriciously, improperly, and unlawfully ignored
3
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the principles of law and facts, and as a result thereof, fixed and determined the
assessment(s) of each of said property(ies) in a discriminatory and unwarranted manner,
and at an excessive and confiscatory amount at a sum in excess of its value.
18. By reason of the aforesaid excessive, unequal and unlawful assessment(s),
Petitioner has been aggrieved and is and will be injured thereby, and will be compelled to
pay more than its proper share of the taxes of the Respondents.
19. Thirty days have not elapsed since the completion and filing of the
assessment rolls.
No previous application has been made to this or any other Court to review
the assessment(s) complained of.
Respondents'
WHEREFORE, Petitioner prays for a review by this Court of final
determination and of the erroneous assessment(s) to the end that the determination and
erroneous assessment(s) may be corrected on the merits, and that the assessment(s)
may be corrected and reduced to the true value of the real property, as shown in column
"10" "A"
of Schedule or to a valuation proportionate to the assessments of other real
property assessed on the same rolls for the same year, and for such other and further
relief as e Court may deem just and proper, together with costs.
Dated. , New York
April , 2024
Yours, etc.,
CULLEN AND DYKMAN LLP
By:
Michael Hrankiwskyj
Attorneys for Petitione
333 Earle Ovington Blvd., 2nd Floor
Uniondale, New York 11553
Tel No.:(516) 357-3700
4
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AR 11 Nassau County, New York" Assessment Review Commission 2024-25
www.nassaucountyny.gov
AUTHORIZATION TO REPRESENT AN ENTITY, FIDUCIARY OR ATTORNEY-IN-FACT
IN AN APPLICATION FOR CORRECTION OF PROPERTY TAX ASSESSMENT
The individual or entity for which I am authorized to act owns the listed property or otherwise bears
responsibility for payment of the taxes. I have signed this form on the date indicated to authorize the individual
or firm named below to act as the taxpayer's representative in an application filed during the period
January 2, 2023 to March 1, 2023. I authorize the Assessment Review Commission to communicate
directly with the named representative in all matters relating to the application.
Name of taxpaying entity or individual
ERA REALTY CO.
Name, title and business address of person signing this authorization for the taxpayer
ROBERT COHEN. PARTNER. 100 QUENTIN ROOSEVELT BLVD. SUITE 400. GARDEN CITY. NY
11530
My capacity is A O Attorney-in-fact (POA) B O Member or manager of a limited liability company
taxpayer (LLC) C E General partner of taxpayer D O Officer of a corporate taxpayer E O Qualified
Preview
FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024 SUPREME COURT OF THE STATE OF NEW YORK 21208- COUNTY OF NASSAU X Index No.: In the Matter of the Application of : ERA REALTY CO., : NOTICE OF PETITION FOR REVIEW OF TAX Petitioner, : ASSESSMENTS: 2024 Assessment Roll -against- : Taxes for the year THE ASSESSOR OF THE COUNTY OF NASSAU, : 2024/2025 THE BOARD OF ASSESSORS OF THE COUNTY Section:57 OF NASSAU, THE ASSESSMENT REVIEW : Block: 236 COMMISSION OF THE COUNTY OF NASSAU, Lot(s): 9 AND THE COUNTY OF NASSAU : Respondents, : Address of Property: 4303 Merrick Road For review of assessments of certain : Town of Oyster Bay property in the County of Nassau X County of Nassau S I R S: PLEASE TAKE NOTICE, that upon the annexed verified Petition of ERA REALTY CO., an application will be made at a Term of this Court, to be held at the Nassau County Courthouse located at 100 Supreme Court Drive, Mineola, New York 11501 on the 14th day of June, 2024, at the opening of Court on that day or as soon thereafter as counsel can be heard, for the review, under Article 7 of the Real Property Tax Law of the State of New York of Petitioner's real property tax assessment(s) that appears in the 2024 assessment rolls, as set forth in the Petition, to the end that all proceedings, decisions and actions in the matter of the assessment(s) of real property may be reviewed and the assessment(s) reduced, corrected, modified or vacated on the merits by the Court, and seeking other and further relief as the Court may deem just and proper, together with the costs and disbursements of this proceeding. PLEASE TAKE FURTHER NOTICE, that your appearance or submission in opposition to this application is not required on the return date. The matter shall be adjourned generally, and all issues raised herein shall be deemed automatically denied by you if a verified answer is not served upon the Petitioner at least five (5) days prior to 1 of 11 FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024 the return date, pending judicial intervention pursuant to Section 712 of the Real Property Tax Law Date . , New York April , 2024 Yours, etc., CULLEN AND DYKMAN LLP By: Michael Hran s yj Attorneys for e ioner 333 Earle Ovington Blvd., 2nd Floor Uniondale, New York 11553 Tel No.:(516) 357-3700 TO: ASSESSOR OF THE COUNTY OF NASSAU 240 Old Country Road Mineola, New York 11501 BOARD OF ASSESSORS OF THE COUNTY OF NASSAU 240 Old Country Road Mineola, New York 11501 ASSESSMENT REVIEW COMMISSION OF THE COUNTY OF NASSAU 240 Old Country Road Mineola, New York 11501 THE CLERK OF THE COUNTY OF NASSAU 240 Old Country Road Mineola, New York 11501 2 2 of 11 FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024 SUPREME COURT OF THE STATE OF NEW YORK 21208- COUNTY OF NASSAU ---------------------------------- X Index No.: In the Matter of the Application of : ARTICLE SEVEN ERA REALTY CO., : PETITION FOR REVIEW OF TAX ASSESSMENTS: Petitioner, : 2024 Assessment Roll -against- : Taxes for the year THE ASSESSOR OF THE COUNTY OF NASSAU, : 2024/2025 THE BOARD OF ASSESSORS OF THE COUNTY Section:57 OF NASSAU, THE ASSESSMENT REVIEW : Block: 236 COMMISSION OF THE COUNTY OF NASSAU, Lot(s): 9 AND THE COUNTY OF NASSAU : Respondents, : Address of Property: 4303 Merrick Road For review of assessments of certain : Town of Oyster Bay property in the County of Nassau X County of Nassau TO THE SUPREME COURT OF THE STATE OF NEW YORK: Petitioner respectfully shows to this Court, on information and belief, as follows: 1. At all of the times hereinafter mentioned, the Petitioner was and still is the owner/lessee of certain real property in the County of Nassau, which real property is "A" described in Schedule hereto annexed and made part hereof, by section, block, lot, and school district name and/or number by which the subject real property was designated on the tax maps of the County of Nassau for the 2024/2025 tax year. 2. At all times hereinafter mentioned, Respondent, the County of Nassau, was and is a domestic municipal corporation existing under the laws of the State of New York; and, the Respondent, Assessor of the County of Nassau, was responsible for and had the duty to prepare and file the 2024 real property assessment rolls. 3. During the year 2023, the Respondent, the Assessor of the County of "A" Nassau, took up and considered the taxable property described in Schedule attached hereto and the names of all the persons taxable with respect thereto and assessed all real property in the County of Nassau not exempt by law from taxation; and made, prepared and completed the 2024 tentative assessment rolls for the County of Nassau, 3 of 11 FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024 and thereupon caused notice to be published in the County of Nassau's official newspaper, that copies of the assessment rolls might be seen for inspection and examination until April 3, 2023 and that between January 2, 2023 and April 3, 2023 for the 2024/2025 tax year grievance days would commence to review and correct the "1" "2" "A" assessment rolls as shown in columns and of Schedule upon application of persons deeming themselves aggrieved thereby. 4. That at the place and time specified in the aforesaid public notice, or as adjourned, Petitioner duly protested the assessment(s) and duly and timely filed with the Respondent, Assessment Review Commission ("ARC"), a statement of protest, under oath on the proper forms, specifying the respects in which the assessment(s) should be "10" corrected, revised, and reduced to the amount(s) shown in column of Schedule "A". Petitioner did at that time file with ARC, a protest specifying that the assessment(s) complained of was incorrect, and in accordance with the requirements of the Real Property Tax Law of the State of New York, asked for a reduction in the real property assessment(s); the protest was received by, and filed with ARC and the same was before ARC within the period appointed by ARC for making complaints. The statements in the protest were then and are now true, but ARC refused, and still refuses, to correct or reduce the assessment(s). 5. That on or about April 1, 2024, Respondents completed the final assessment rolls, verified and filed the rolls and published notice that the rolls were "3" "4" completed and filed as shown in columns and of Schedule "A". 6. The assessment(s) of Petitioner's property as finally determined is excessive. The correct full value(s) and the sum(s) for which Petitioner's real property would sell under ordinary circumstances on the taxable status date is shown in column "8" "9" of Schedule "A", and the extent of excessiveness is shown in column of Schedule 7. Petitioner alleges that its assessment(s) is unequal in that it has been made at a higher proportionate valuation than the assessments of other real property in the same classification or other real property on the assessment rolls of Nassau County for the 2024 tax year. Petitioner specifies as the instances in which such unequal treatment exists, the assessments of all the land, real estate and real property in the County of Nassau. Petitioner further alleges that the assessment(s) of Petitioner's real property hereinbefore described is unequal, disproportionate and erroneous by reason of inequality and the extent of such unequal treatment is the difference between the "4" amount(s) set forth in column of Schedule "A", and the amount(s) set forth in column "10" Respondents' of Schedule "A"; all other property on assessment rolls is being "5" "A" assessed at the equalization rate set forth in column of Schedule whereas the 2 4 of 11 FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024 "6" subject property(ies) has been assessed at the equalization rate set forth in column of Schedule "A". 8. Petitioner alleges that its assessment(s) is unlawful and erroneous in that Petitioner's said real property is not assessed on one common and general principle of valuation applied by Respondents in assessing generally the other real property appearing on the same assessment rolls. 9. The assessment(s) reflected in the assessment rolls is fractional and, as such, represents a percentage of full value and not full value. AII property in the assessing unit is not assessed at a uniform percentage of full value as required by RPTL Section 305. 10. The real property tax levy exceeds constitutional limitation. 11. The assessment (s) is unlawful as defined in RPTL Section 701(9). 12. The assessment(s) is unlawful because it is not predicated upon a uniform percentage of value, either under a classified assessment standard or, if applicable, the whole roll standard, and it is based upon an assessment practice of selective or spot reassessment. 13. The assessment(s) is unlawful because the property is entirely outside the boundaries of the city, town, village, school district, or special district in which it is designated as being located. 14. The assessment(s) is unlawful because the property is wholly or partially exempt and the exemption is not indicated in the rolls or is incorrectly calculated and applied. 15. The assessment(s) is unlawful because the property cannot be identified from the description or the tax map number on the assessment rolls. 16. The property's(ies') assessed valuation(s) for the purpose of imposing any tax, charge, fee, levy, or rate is unconstitutional because the disparity in the assessment percentage utilized by the Respondents for Petitioner's property(ies) as compared to the percentage utilized for other properties is so excessive as to constitute invidious discrimination against Petitioner in violation of its equal protection rights under the United States and New York State Constitutions. 17. Petitioner alleges further that, in fixing and determining the assessment(s), Respondents arbitrarily, capriciously, improperly, and unlawfully ignored 3 5 of 11 FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024 the principles of law and facts, and as a result thereof, fixed and determined the assessment(s) of each of said property(ies) in a discriminatory and unwarranted manner, and at an excessive and confiscatory amount at a sum in excess of its value. 18. By reason of the aforesaid excessive, unequal and unlawful assessment(s), Petitioner has been aggrieved and is and will be injured thereby, and will be compelled to pay more than its proper share of the taxes of the Respondents. 19. Thirty days have not elapsed since the completion and filing of the assessment rolls. No previous application has been made to this or any other Court to review the assessment(s) complained of. Respondents' WHEREFORE, Petitioner prays for a review by this Court of final determination and of the erroneous assessment(s) to the end that the determination and erroneous assessment(s) may be corrected on the merits, and that the assessment(s) may be corrected and reduced to the true value of the real property, as shown in column "10" "A" of Schedule or to a valuation proportionate to the assessments of other real property assessed on the same rolls for the same year, and for such other and further relief as e Court may deem just and proper, together with costs. Dated. , New York April , 2024 Yours, etc., CULLEN AND DYKMAN LLP By: Michael Hrankiwskyj Attorneys for Petitione 333 Earle Ovington Blvd., 2nd Floor Uniondale, New York 11553 Tel No.:(516) 357-3700 4 6 of 11 FILED: NASSAU COUNTY CLERK 04/24/2024 11:10 AM INDEX NO. 402114/2024 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 04/24/2024 AR 11 Nassau County, New York" Assessment Review Commission 2024-25 www.nassaucountyny.gov AUTHORIZATION TO REPRESENT AN ENTITY, FIDUCIARY OR ATTORNEY-IN-FACT IN AN APPLICATION FOR CORRECTION OF PROPERTY TAX ASSESSMENT The individual or entity for which I am authorized to act owns the listed property or otherwise bears responsibility for payment of the taxes. I have signed this form on the date indicated to authorize the individual or firm named below to act as the taxpayer's representative in an application filed during the period January 2, 2023 to March 1, 2023. I authorize the Assessment Review Commission to communicate directly with the named representative in all matters relating to the application. Name of taxpaying entity or individual ERA REALTY CO. Name, title and business address of person signing this authorization for the taxpayer ROBERT COHEN. PARTNER. 100 QUENTIN ROOSEVELT BLVD. SUITE 400. GARDEN CITY. NY 11530 My capacity is A O Attorney-in-fact (POA) B O Member or manager of a limited liability company taxpayer (LLC) C E General partner of taxpayer D O Officer of a corporate taxpayer E O Qualified