Preview
FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019
SUPRIDdEl COURT OF THE STATE OF NEW YORK
COUNTT OF NASSAU
In the Matter of the Application of: NOTICR OF
PETITION AND PETITIObT
Tax Year 2016/17
Index #
WEST PARK LLC 010-0037
Petitioner(s)
-against-
THE BOARD OF ASSESSORS AND THE ASSESShENT
REVIEW COMISSION OF TSE COUNTY OF NASSAU
Responhts
For Review of a Tax Assessment Urader Article 7
of the Real Property Tax Imaw
X
SIRS:
PIEASB TARE NOTICE that upon the annexed Petition, application
will be ==cia at special Tezm Part IV of the Supmema Court of the State of New
York
100
to be held
supremum court
of Court
in and for
Drive,
on that
the
whaaT=,
County
N.Y.
of Nassau
on the 2nd
at the
of
courthouse
2016 at h
located
the
at
opening day or as soon thereafter as counsel can be ha=rd,
for the review under Article 7 of the Real Property Tax Law of the amm-t
upon Petitioner's real property described in the Petition, and for such other
and further relief as the Court may deem just and proper.
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DATED: 4/18/2016
Yours, etc.
C5tONIN, CRONIN, HARRIS, & O'BRIEN, P.C.
Attorneys for Petitioner
333 Earle Ovington Blvd. Suite 820
Uniondale, New York 11553
, I
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aforementioned its attorney, CRONIN, CRONIN, HARPJS &
The Petitioner, by
O'BRIEN, P.C., respectfully alleges as follows:
1. The aforementioned Petitioner, whose post office address is c/o CRONIN,
CRONIN, HARRIS & O' BRIEN, P.C., 333 Earle Ovington Boulevard. , Uniondale, New York
11553, at all times herein mentioned, was and still is an aggrieved party under
section 704 and 706 of the RPTL with respect to the assessment roll set forth in the
.
schedule in this petition.
2. The Respondents prepared and completed, according to law, a tentative
assessment roll for the assessing jurisdiction for the year set forth on the cover
page of this petition and notice of petition, which assessment roll included an
assessment for Petitioner's real property, described in the following schedule.
.3. If there be more than one Petitioner the word "Petitioner'/ shall
herein,
r"Petitioners" or "each of the whenever the sense and context so
mean Petitioners'r,
requires.
4. If there be more than one assessment the word nassessment'r shall
herein,
.
mean Sassessments" or neach of the whenever the sensé context so
assessments", and
requires.
5. If there ba. more than one the word "property" shall mean
property herein,
i
"properties" or "each of the whenever the sense and context so requires.
properties",
6. Respondents are authorized to assess real property in said urisdiction.
7. Respondents are authorized to hear and determine complaints in relation to
assessment and has all of the powers and duties imposed by the Real Property Tax Law.
8. The Respondents prepared and completed a tentative assessment roll of all
real property in said jurisdiction for the tax year as set forth on the attached
schedule.
1;9. On or before Grievance Day, Petitioner protested said assessment by filing
with Respondents a written application for correction of the assessed valuation(s) ,
• Î
in which application was included a statement, under oath, specifying
the respects in which said assessment was incorrect and a request that said assessment
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corrected and reduced as set forth in the aforementioned schedule. said
be
application and statements are hereby referred to and made a part of this Petition
as if fully •set forth herein
10. The said application and statements were received by Respondents, without
objection, within the time fixed by law for the making and hearing of complaints in
. respect to assessments.
11. A final decision and detemination of the assessments of said real properties
i
were duly rendered by Respondents, who failed to correct and reduce said assessnient
as requested and finally completed and filed the assessment roll as required by law
to the amount set forth in the aforementioned schedule.
12. Thirty (30) days has not elapsed since the latter of the final completion
and filing of the assessment roll and the giving of notice thereof as required by
law, pr, the final day set by law for the filing of the assessment rbll.
13. The Petitioner herein alleges that a common question of law or fact exists
pursuant to RPTL Section 706(2).
14. The said assessment of your Petitioner's property on the assessment roll as
finally completed is incorrect and erroneous upon the following grounds:
(a) Excessive to the extent set forth in the aforementioned scheduled.
(b) Unequa5. to the extent set forth in the aforementioned scheduled in that there is
an inequality of assessments, the Petitioner's assessment having been made at a higher
proportionate valuation than the assessments of other real property on the same roll
and/or other real property in the same class on the same roll by the same officers
and Respondents; the specified instances of said inequality are the assessments of
all of the'real property and/or other real property in the same class other than the
property of Petitioner in the assessing jurisdiction and in each and every parcel
thereof- In crder that the assessment of Petitioner's real property be made
proportionate to assessments of all of the real property throughout the assessing .
jurisdiction and/or other real property in the same class throughout the assessing
juris ction, it is necessary that it be reduced to the amount set forth in the
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aforementioned schedule,
(c) Illegality to the extent set forth in the aforementioned schedule in that subject
property is being assessed in an erroneous, arbitrary, and capricious manner.
(d) Unconstitutional to the extent the methodology used by the Respondents is in
violation of the Equal Protection Clause of the New York State Constitution and the .
UnÊ.ted States Constitution.
(a) Illegal and unconstitutional to the extent that the Petitione 's property has
been eevaluated by the Respondents, and on information and belief, no imprcrements
had been made by Petitioner and no construction of any structure had occurred which
could justify the increase in assessment.
15. While confirming the increased assessment placed upon Petitioner's real
property, on information and belief, the Respondent Assessor(s) did not engage in any
market reevaluation as to lots that are similar to those owned by the Petitioner.
16, If the assessment at issue is a transitional assessment, such assessment is
excessive, erroneous and illegal in that it exceeds the permissible transitional
increase as set forth in the Real Property Tax Law.
17. Your Petitioner is aggrieved and injured by-said unjust, unequal, excessive,
i·1legal, incorrect and·erroneous assessment in that, by reason thereof, Petitioner
will be compelled to pay a greater amount and proportion of taxes based upon the
assessment roll than Petitioner would be required to pay if said assessment had been
just, fair, equal and correct,
. .
18. No prov.ision is made by law for an appeal or other relief from the final
determination of 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.
19. The assessment is excessive and illegal in that Petitioner is denied the
benefit of a RPTL §485-b New Construction Exemption even though the Petitioner
complied with all the requirements set forth therein and that the construction is
completed in accordance with RPTL S485-b.
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f 20. The Petitioner's real property has been misclassified. The class
designation of Petitioner's real property results in an incorrect allocation of the
i
real property's assessed valuation between two or more classes. 'the criteria used
by the Respendents for the determination by tax class is arbitrary, capricious and
unlawful.
21. The Agricultural Exemption is improperly implemented in that it omitted
acreage as not qualified for the exemption even though this acreage is used solely
for agricultural use.
. WHEREFORE, your Petitioner prays that the Supreme Court review and correct on
the merits the aforementioned final de&emination of the Respsñdeñts on the grounds
set forth in this Petition, and that the said Court take evidence to enable your
Petitioner to show the unjust, unequal, excessive, illegal, misclassified and
erroneous assessment of the said real property to the end that the assessment may be
.
reduced to the full, true and market value thereof for land and improvements and to
a valuation proportionate to the assessments of other real property, and/or all other
property in the same class, assessed on the same rolls for the same year, so that
equality of assessments will result, and may be properly classified, and for such
.
other and further relief. as the Court may deem proper, together with the cost and
disbur ements of this proceeding. .
CRONIN, CRONIN, HARRIS & O'BRIEN, P.C.
Attorneys for Petitioner
333 Earle Ovington Blvd., Suite 820
Uniondale, New York
. . (516) 506-7880
:
.
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STATE OF NEW YORK )
as.:
COUNTY OF NASSAU )
i
RICHARD P. CRONIN, being duly sworn, deposes and says:
That deponent is the agent for the Petitioners herein, that
deponent has read the foregoing Notice of Petition and Petition and
knows the contents thereof; that the same is true to deponeht's own
knowledge, except as to matters therein stated to be alle ed upon
information and belief, and that as to those matters, deponent
believes it to be true; and that the reason this verification is made
by deponent and not by the Petitioners is that all the material
allegations (except those as to matters of public record) of said
Petition are within the personal knowledge of deponent.
RDP.CRONIN
Sworn to before me this
day of April, 2016
Notary Public
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010-0037 WEST PARK LLC
SD 280928 City Of Long Beach School Dist Sec 059 Blk 0047 Lot 0022.000-23, 160-161
Tnt AV 8121 C1m AV 812.1 Fni AV 8121 ineq/OvVal 7308.9
d
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CRONIN, CRONIN, HARRIS & O'BRIEN P.C.18 HEREBY AUTHORTZRD to fi[e and yerify as agent
complaints afid petitions for the reduction of reat estate tax assessmeals pursuant to Articles 5 and 7 of the Real
Property Tax Law for the f#Jad.g , ef and to repmsent the petitioner in all appeals there from for
proceedings commenced during the 2016 caletidar year.
January 05, 2016
SWiS CODE 281000
COUNTY OF Nassau
CITY OF Long Beach
EROPERTY ADDREM A CL .District SECfBIk/LOT
S.D._
326428 West Park Avenue. Long Beach a 28 D 1 4 069/00475022.000-23, 160
Total Properties: 1
! I
DATED: 11/30/2015
FERT1UNER: WEST PARK LLC
Rignavn Date: __
Name:
ALLEÑWW
FILE, # 010-0037:
llt 15M5B
24 af 49
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Preview
FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 SUPRIDdEl COURT OF THE STATE OF NEW YORK COUNTT OF NASSAU In the Matter of the Application of: NOTICR OF PETITION AND PETITIObT Tax Year 2016/17 Index # WEST PARK LLC 010-0037 Petitioner(s) -against- THE BOARD OF ASSESSORS AND THE ASSESShENT REVIEW COMISSION OF TSE COUNTY OF NASSAU Responhts For Review of a Tax Assessment Urader Article 7 of the Real Property Tax Imaw X SIRS: PIEASB TARE NOTICE that upon the annexed Petition, application will be ==cia at special Tezm Part IV of the Supmema Court of the State of New York 100 to be held supremum court of Court in and for Drive, on that the whaaT=, County N.Y. of Nassau on the 2nd at the of courthouse 2016 at h located the at opening day or as soon thereafter as counsel can be ha=rd, for the review under Article 7 of the Real Property Tax Law of the amm-t upon Petitioner's real property described in the Petition, and for such other and further relief as the Court may deem just and proper. 1 of 49 1 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 DATED: 4/18/2016 Yours, etc. C5tONIN, CRONIN, HARRIS, & O'BRIEN, P.C. Attorneys for Petitioner 333 Earle Ovington Blvd. Suite 820 Uniondale, New York 11553 , I 2 of 49 2 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 aforementioned its attorney, CRONIN, CRONIN, HARPJS & The Petitioner, by O'BRIEN, P.C., respectfully alleges as follows: 1. The aforementioned Petitioner, whose post office address is c/o CRONIN, CRONIN, HARRIS & O' BRIEN, P.C., 333 Earle Ovington Boulevard. , Uniondale, New York 11553, at all times herein mentioned, was and still is an aggrieved party under section 704 and 706 of the RPTL with respect to the assessment roll set forth in the . schedule in this petition. 2. The Respondents prepared and completed, according to law, a tentative assessment roll for the assessing jurisdiction for the year set forth on the cover page of this petition and notice of petition, which assessment roll included an assessment for Petitioner's real property, described in the following schedule. .3. If there be more than one Petitioner the word "Petitioner'/ shall herein, r"Petitioners" or "each of the whenever the sense and context so mean Petitioners'r, requires. 4. If there be more than one assessment the word nassessment'r shall herein, . mean Sassessments" or neach of the whenever the sensé context so assessments", and requires. 5. If there ba. more than one the word "property" shall mean property herein, i "properties" or "each of the whenever the sense and context so requires. properties", 6. Respondents are authorized to assess real property in said urisdiction. 7. Respondents are authorized to hear and determine complaints in relation to assessment and has all of the powers and duties imposed by the Real Property Tax Law. 8. The Respondents prepared and completed a tentative assessment roll of all real property in said jurisdiction for the tax year as set forth on the attached schedule. 1;9. On or before Grievance Day, Petitioner protested said assessment by filing with Respondents a written application for correction of the assessed valuation(s) , • Î in which application was included a statement, under oath, specifying the respects in which said assessment was incorrect and a request that said assessment 3 of 49 3 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 corrected and reduced as set forth in the aforementioned schedule. said be application and statements are hereby referred to and made a part of this Petition as if fully •set forth herein 10. The said application and statements were received by Respondents, without objection, within the time fixed by law for the making and hearing of complaints in . respect to assessments. 11. A final decision and detemination of the assessments of said real properties i were duly rendered by Respondents, who failed to correct and reduce said assessnient as requested and finally completed and filed the assessment roll as required by law to the amount set forth in the aforementioned schedule. 12. Thirty (30) days has not elapsed since the latter of the final completion and filing of the assessment roll and the giving of notice thereof as required by law, pr, the final day set by law for the filing of the assessment rbll. 13. The Petitioner herein alleges that a common question of law or fact exists pursuant to RPTL Section 706(2). 14. The said assessment of your Petitioner's property on the assessment roll as finally completed is incorrect and erroneous upon the following grounds: (a) Excessive to the extent set forth in the aforementioned scheduled. (b) Unequa5. to the extent set forth in the aforementioned scheduled in that there is an inequality of assessments, the Petitioner's assessment having been made at a higher proportionate valuation than the assessments of other real property on the same roll and/or other real property in the same class on the same roll by the same officers and Respondents; the specified instances of said inequality are the assessments of all of the'real property and/or other real property in the same class other than the property of Petitioner in the assessing jurisdiction and in each and every parcel thereof- In crder that the assessment of Petitioner's real property be made proportionate to assessments of all of the real property throughout the assessing . jurisdiction and/or other real property in the same class throughout the assessing juris ction, it is necessary that it be reduced to the amount set forth in the 4 of 49 4 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 aforementioned schedule, (c) Illegality to the extent set forth in the aforementioned schedule in that subject property is being assessed in an erroneous, arbitrary, and capricious manner. (d) Unconstitutional to the extent the methodology used by the Respondents is in violation of the Equal Protection Clause of the New York State Constitution and the . UnÊ.ted States Constitution. (a) Illegal and unconstitutional to the extent that the Petitione 's property has been eevaluated by the Respondents, and on information and belief, no imprcrements had been made by Petitioner and no construction of any structure had occurred which could justify the increase in assessment. 15. While confirming the increased assessment placed upon Petitioner's real property, on information and belief, the Respondent Assessor(s) did not engage in any market reevaluation as to lots that are similar to those owned by the Petitioner. 16, If the assessment at issue is a transitional assessment, such assessment is excessive, erroneous and illegal in that it exceeds the permissible transitional increase as set forth in the Real Property Tax Law. 17. Your Petitioner is aggrieved and injured by-said unjust, unequal, excessive, i·1legal, incorrect and·erroneous assessment in that, by reason thereof, Petitioner will be compelled to pay a greater amount and proportion of taxes based upon the assessment roll than Petitioner would be required to pay if said assessment had been just, fair, equal and correct, . . 18. No prov.ision is made by law for an appeal or other relief from the final determination of 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. 19. The assessment is excessive and illegal in that Petitioner is denied the benefit of a RPTL §485-b New Construction Exemption even though the Petitioner complied with all the requirements set forth therein and that the construction is completed in accordance with RPTL S485-b. 5 of 49 5 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 f 20. The Petitioner's real property has been misclassified. The class designation of Petitioner's real property results in an incorrect allocation of the i real property's assessed valuation between two or more classes. 'the criteria used by the Respendents for the determination by tax class is arbitrary, capricious and unlawful. 21. The Agricultural Exemption is improperly implemented in that it omitted acreage as not qualified for the exemption even though this acreage is used solely for agricultural use. . WHEREFORE, your Petitioner prays that the Supreme Court review and correct on the merits the aforementioned final de&emination of the Respsñdeñts on the grounds set forth in this Petition, and that the said Court take evidence to enable your Petitioner to show the unjust, unequal, excessive, illegal, misclassified and erroneous assessment of the said real property to the end that the assessment may be . reduced to the full, true and market value thereof for land and improvements and to a valuation proportionate to the assessments of other real property, and/or all other property in the same class, assessed on the same rolls for the same year, so that equality of assessments will result, and may be properly classified, and for such . other and further relief. as the Court may deem proper, together with the cost and disbur ements of this proceeding. . CRONIN, CRONIN, HARRIS & O'BRIEN, P.C. Attorneys for Petitioner 333 Earle Ovington Blvd., Suite 820 Uniondale, New York . . (516) 506-7880 : . 6 of 49 6 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 STATE OF NEW YORK ) as.: COUNTY OF NASSAU ) i RICHARD P. CRONIN, being duly sworn, deposes and says: That deponent is the agent for the Petitioners herein, that deponent has read the foregoing Notice of Petition and Petition and knows the contents thereof; that the same is true to deponeht's own knowledge, except as to matters therein stated to be alle ed upon information and belief, and that as to those matters, deponent believes it to be true; and that the reason this verification is made by deponent and not by the Petitioners is that all the material allegations (except those as to matters of public record) of said Petition are within the personal knowledge of deponent. RDP.CRONIN Sworn to before me this day of April, 2016 Notary Public 7 of 49 7 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 010-0037 WEST PARK LLC SD 280928 City Of Long Beach School Dist Sec 059 Blk 0047 Lot 0022.000-23, 160-161 Tnt AV 8121 C1m AV 812.1 Fni AV 8121 ineq/OvVal 7308.9 d 8 of 49 8 of 9 FILED: NASSAU COUNTY CLERK 12/31/2019 10:55 AM INDEX NO. 406756/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/31/2019 CRONIN, CRONIN, HARRIS & O'BRIEN P.C.18 HEREBY AUTHORTZRD to fi[e and yerify as agent complaints afid petitions for the reduction of reat estate tax assessmeals pursuant to Articles 5 and 7 of the Real Property Tax Law for the f#Jad.g , ef and to repmsent the petitioner in all appeals there from for proceedings commenced during the 2016 caletidar year. January 05, 2016 SWiS CODE 281000 COUNTY OF Nassau CITY OF Long Beach EROPERTY ADDREM A CL .District SECfBIk/LOT S.D._ 326428 West Park Avenue. Long Beach a 28 D 1 4 069/00475022.000-23, 160 Total Properties: 1 ! I DATED: 11/30/2015 FERT1UNER: WEST PARK LLC Rignavn Date: __ Name: ALLEÑWW FILE, # 010-0037: llt 15M5B 24 af 49 9 of 9