Preview
FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019
SUPREME COURT: STATE OF NEW YORK: COUNTY OF NASSAU File No: 56468
_________-______----___________------_____--. PETITION
: In the Matter of : Tax Year 2016/17
: ELENA BOROKHOVICH, : Index No.
: Petitioners, :
- against -
. .
: :
.
THE ASSESSOR OF NASSAU COUNTY
".
AND THE ASSESSMENT REVIEW
COMMISSION OF NASSAU COUNTY, Respondents. .
.
______--------------___________------__-- .----------
The petitioner above named, by his attorneys, KOEPPEL MARTONE & LEISTMAN, L.L.P. (O74)
respectfully alleges as follows:
1. At all times herein mentioned, petitioner was and still is a taxpayer of the municipality
whose As ses sor is the respondent herein (hereinafter referred to as "the assessing
jurisdiction") and is an aggrieved party with respect to the assessment within the meaning of
Section 706, Real Property Tax Law, State of New York.
2. The respondents have heretofore prepared, capleted and perfected, purportedly according to
law an assessment roll for the assessing jurisdiction, for the tax year (2016/17) which
assessment roll included an assessment for petitioner's real property, described in Column I
and assessed as set forth in Column II of the following schedule:
COM I COLUMN II COLUMN III COLUMN IV COLUMN V
htent of
CDUNTY OF NASSAU Original Claimed Confirmed
Valuation Valuation Valuation quality
Class 1
excessiveness
File 56468: ELENA BOROKHOVICH,
42/K/103
SD H14 Land $ *
1, 508 S 302 S S 1, 206
Total *
$ 1, 509 S 302 $ S 1, 207
|11111IIlll11|l111111111|1111111111111
* Same as Column II except as otherwise indicated
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3. Petitioner duly made and filed with respondents a written application and statement under
oath, to have said assessed valuation, transition assessment and exemptions, if applicable, of
said real property corrected and revised, specifying therein the respect in which the
assessment complained of was incorrect, and which application and statement sought to reduce
the assessment complained of as set forth in Column III, Paragraph 2 above. The application and
statement are hereby referred to and made part hereof as though fully set forth herein.
4. Upon information and belief, a final decision and determination on the application and
statement was 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,
Paragraph 2 above.
5. Thirty days have not elapsed since the filing of a certified copy of the ccmpleted and
verified assessment roll with notice thereof, or, law day, whichever is later, as pemitted by
RPTL Section 702.
6. The assessment of petitioner's property is erroneous upon the following grounds: (a)
Excessive, as fully defined in RFTL Section 701 (4) (a-d) (to the extent set forth in Column V,
Paragraph 2 above); (b) Misclassification, the class designation is incorrect, as fully defined
in RPTL Section 701 (5) (a-c); (c) Unequal (inequality), as fully defined in RPTL Section 701
(8) (a), (b) and Section 522 (9) (c) (to the extent set forth in Column V, Paragraph 2 above) in
that the assessed value is made at a higher proportionate valuation 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 unequal assessment is the assessments of all
of the real property (or where applicable, in the same class on the same roll) in the assessing
jurisdiction and each and every parcel thereof; (d) Unlawful, in that this property and all
real property in the assessing unit is not assessed at a uniform percentage of value and that
it is based upon an assessment practice of selective or spot assessment that has been declared
illegal and unconstitutional by the Courts of the State of New York, as defined in RPTL, and is
unlawful as more fully defined in its entirety in RPTL Section 701 (9) (a-e); and this property
and all real property in the assessing unit is not assessed at a uniform percentage of value,
as required by RPTL 305(2); and that the base proportion and/or adjusted base proportion (as
defined in RPTL Article 18; RFTL Article 19) for the appropriate class for Petitioner's
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FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019
property was established and/or adjusted in an erroneous, arbitrary and capricious manner, if
applicable; and that the property was selectively reassessed in violation of the Real Property
Tax Law, the regulations of the Office of Real Property Services, and the equal protection
clauses of the constitutions of the State of New York and United States.
7. In the event that the assessment at issue should be subject to a transition assessment
and/or exemption or partial exemption, that 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 ouromive.
8. Petitioner is aggrieved and injured by said unequal, excessive, illegal, unlawful
and/or misclassified assessment, and will be required to pay a greater amount and proportion of
taxes than petitioner would be required to pay if the assessment had been equal and not
excessive, illegal, unlawful, misclassified and erroneous.
9. No provision is made by law for an appeal or other relief from the final determination
of the respondents except by a review of petition to the Supreme Court. No previous application
for the relief herein asked has been made to any court or judge.
"petitioner"
10. If there is more than one petitioner herein, the word shall mean
"petitioners"
or "each of the petitioners", 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.
12. The assessment is illegal in that it is not predicated upon the market value of the
subject property as of the appropriate taxable status and valuation dates.
13. The assessment is unlawful and/or illegal as the Assessor has included within the
assessment non-assessable and/or non real property items, thereby violating RPTL section 300,
and the New York state constitution.
WHEREEORE, your petitioner prays that the Supreme Court review and correct on the merits the
aforementioned final determination of the respondent on the grounds set forth in this petition,
and that the said Court take evidence to enable your petitioner to show the unconstitutional,
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 market value thereof
for land and improvement, and to a valuation proportionate to the assessments of other real
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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 costs and
disbursements of this proceeding.
KOEPPEL MARTONE & LEISTMAN, L.L.P.
Attorneys for Petitioner
155 FIRST STREET
MINEOIA, NY 11501
(516) 747-6300
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019
SUPRDE COURT: STATE OF NEW YORK: QUNTY OF NASSAU File No: 56468
_________, __________________________--_________ NOTICE OF PETITION
: :
: :
: In the Matter of : Tax Year 2016/17
: :
: ELENA BOROKHOVICH, : Index No.
: Petitioner, :
- against -
THE ACSESSOR OF NASSAU COUNTY
AND THE ASSESSMENT REVIEW
TMMISSION OF NASSAU COUNTY, :
. Respondents. .
____________- _ _-- ______ --
NOTICE OF PETITION
TO THE RESPONDENTS NAMED WITHIN: PLFASE TAKE NOTICE that upon the annexed verified petition, an
application will be rnade, 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 thereof, on May 13, 2016
at 9:30 a.m., or as soon thereafter as counsel can be heard, for the relief prayed for in said
petition, upon the grounds set forth therein, and for such other and further relief as may be
just and proper in the premises.
Dated: April 1, 2016
KOEPPEL MARTONE & LEISTMAN, L.L.P.
Attorneys for Petitioner
155 FIRST STREET
MINEOIA, NY 11501
(516) 747-6300
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019
.
SUPREME COURT: STATE OF NEW YORK: COUNTY OF NASSAU File No: 56468
VERIFICATION
: :
: :
: In the Matter of : Tax Year 2016/17
: :
: ELENA BOROKHOVICH, : Index No.
: Petitioners, :
. .
- against -
. .
: :
. THE ASSESSOR OF NASSAU COUNTY .
.. AND THE ASSESSMENT REVIEW .
COMMISSION OF NASSAU COUNTY,
. Respondents. .
___________________________________ _______ .________
KOEPPEL MARTONE & LEISTMAN, L.L.P.
Attomeys for Petitioner
155 FIRST STREET
MINEOLA, NY 11501
(516) 747-6300
VERIFICATION
State of New York, County of Nassau, ss.:
The undersigned being duly sworn, deposes and says: I am the agent for the petitioner herein.
I have read the foregoing petition and know the contents thereof; the same is true to my own
knowledge, except as to matters therein stated to be alleged upon information and belief and,
that as to those matters, I believe it to be true. The reason this verification is made by me
and not by petitioner is that all the material allegations (except those as to matters of
public record) of said petition are within my personal know ge.
Sworn to before me this day
. Rise E. sen, Esq.
April 1, 2016
Joseph Alvear
No ry Public, State of New York
No. 01AL6295491
Qualified in Nassau County
Ccmnission Expires January 6, 2018
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Preview
FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019 SUPREME COURT: STATE OF NEW YORK: COUNTY OF NASSAU File No: 56468 _________-______----___________------_____--. PETITION : In the Matter of : Tax Year 2016/17 : ELENA BOROKHOVICH, : Index No. : Petitioners, : - against - . . : : . THE ASSESSOR OF NASSAU COUNTY ". AND THE ASSESSMENT REVIEW COMMISSION OF NASSAU COUNTY, Respondents. . . ______--------------___________------__-- .---------- The petitioner above named, by his attorneys, KOEPPEL MARTONE & LEISTMAN, L.L.P. (O74) respectfully alleges as follows: 1. At all times herein mentioned, petitioner was and still is a taxpayer of the municipality whose As ses sor is the respondent herein (hereinafter referred to as "the assessing jurisdiction") and is an aggrieved party with respect to the assessment within the meaning of Section 706, Real Property Tax Law, State of New York. 2. The respondents have heretofore prepared, capleted and perfected, purportedly according to law an assessment roll for the assessing jurisdiction, for the tax year (2016/17) which assessment roll included an assessment for petitioner's real property, described in Column I and assessed as set forth in Column II of the following schedule: COM I COLUMN II COLUMN III COLUMN IV COLUMN V htent of CDUNTY OF NASSAU Original Claimed Confirmed Valuation Valuation Valuation quality Class 1 excessiveness File 56468: ELENA BOROKHOVICH, 42/K/103 SD H14 Land $ * 1, 508 S 302 S S 1, 206 Total * $ 1, 509 S 302 $ S 1, 207 |11111IIlll11|l111111111|1111111111111 * Same as Column II except as otherwise indicated 1 1 of 6 FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019 3. Petitioner duly made and filed with respondents a written application and statement under oath, to have said assessed valuation, transition assessment and exemptions, if applicable, of said real property corrected and revised, specifying therein the respect in which the assessment complained of was incorrect, and which application and statement sought to reduce the assessment complained of as set forth in Column III, Paragraph 2 above. The application and statement are hereby referred to and made part hereof as though fully set forth herein. 4. Upon information and belief, a final decision and determination on the application and statement was 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, Paragraph 2 above. 5. Thirty days have not elapsed since the filing of a certified copy of the ccmpleted and verified assessment roll with notice thereof, or, law day, whichever is later, as pemitted by RPTL Section 702. 6. The assessment of petitioner's property is erroneous upon the following grounds: (a) Excessive, as fully defined in RFTL Section 701 (4) (a-d) (to the extent set forth in Column V, Paragraph 2 above); (b) Misclassification, the class designation is incorrect, as fully defined in RPTL Section 701 (5) (a-c); (c) Unequal (inequality), as fully defined in RPTL Section 701 (8) (a), (b) and Section 522 (9) (c) (to the extent set forth in Column V, Paragraph 2 above) in that the assessed value is made at a higher proportionate valuation 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 unequal assessment is the assessments of all of the real property (or where applicable, in the same class on the same roll) in the assessing jurisdiction and each and every parcel thereof; (d) Unlawful, in that this property and all real property in the assessing unit is not assessed at a uniform percentage of value and that it is based upon an assessment practice of selective or spot assessment that has been declared illegal and unconstitutional by the Courts of the State of New York, as defined in RPTL, and is unlawful as more fully defined in its entirety in RPTL Section 701 (9) (a-e); and this property and all real property in the assessing unit is not assessed at a uniform percentage of value, as required by RPTL 305(2); and that the base proportion and/or adjusted base proportion (as defined in RPTL Article 18; RFTL Article 19) for the appropriate class for Petitioner's 2 2 of 6 FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019 property was established and/or adjusted in an erroneous, arbitrary and capricious manner, if applicable; and that the property was selectively reassessed in violation of the Real Property Tax Law, the regulations of the Office of Real Property Services, and the equal protection clauses of the constitutions of the State of New York and United States. 7. In the event that the assessment at issue should be subject to a transition assessment and/or exemption or partial exemption, that 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 ouromive. 8. Petitioner is aggrieved and injured by said unequal, excessive, illegal, unlawful and/or misclassified assessment, and will be required to pay a greater amount and proportion of taxes than petitioner would be required to pay if the assessment had been equal and not excessive, illegal, unlawful, misclassified and erroneous. 9. No provision is made by law for an appeal or other relief from the final determination of the respondents except by a review of petition to the Supreme Court. No previous application for the relief herein asked has been made to any court or judge. "petitioner" 10. If there is more than one petitioner herein, the word shall mean "petitioners" or "each of the petitioners", 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. 12. The assessment is illegal in that it is not predicated upon the market value of the subject property as of the appropriate taxable status and valuation dates. 13. The assessment is unlawful and/or illegal as the Assessor has included within the assessment non-assessable and/or non real property items, thereby violating RPTL section 300, and the New York state constitution. WHEREEORE, your petitioner prays that the Supreme Court review and correct on the merits the aforementioned final determination of the respondent on the grounds set forth in this petition, and that the said Court take evidence to enable your petitioner to show the unconstitutional, 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 market value thereof for land and improvement, and to a valuation proportionate to the assessments of other real 3 3 of 6 FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019 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 costs and disbursements of this proceeding. KOEPPEL MARTONE & LEISTMAN, L.L.P. Attorneys for Petitioner 155 FIRST STREET MINEOIA, NY 11501 (516) 747-6300 4 4 of 6 FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019 SUPRDE COURT: STATE OF NEW YORK: QUNTY OF NASSAU File No: 56468 _________, __________________________--_________ NOTICE OF PETITION : : : : : In the Matter of : Tax Year 2016/17 : : : ELENA BOROKHOVICH, : Index No. : Petitioner, : - against - THE ACSESSOR OF NASSAU COUNTY AND THE ASSESSMENT REVIEW TMMISSION OF NASSAU COUNTY, : . Respondents. . ____________- _ _-- ______ -- NOTICE OF PETITION TO THE RESPONDENTS NAMED WITHIN: PLFASE TAKE NOTICE that upon the annexed verified petition, an application will be rnade, 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 thereof, on May 13, 2016 at 9:30 a.m., or as soon thereafter as counsel can be heard, for the relief prayed for in said petition, upon the grounds set forth therein, and for such other and further relief as may be just and proper in the premises. Dated: April 1, 2016 KOEPPEL MARTONE & LEISTMAN, L.L.P. Attorneys for Petitioner 155 FIRST STREET MINEOIA, NY 11501 (516) 747-6300 5 5 of 6 FILED: NASSAU COUNTY CLERK 12/04/2019 11:51 AM INDEX NO. 406361/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 12/04/2019 . SUPREME COURT: STATE OF NEW YORK: COUNTY OF NASSAU File No: 56468 VERIFICATION : : : : : In the Matter of : Tax Year 2016/17 : : : ELENA BOROKHOVICH, : Index No. : Petitioners, : . . - against - . . : : . THE ASSESSOR OF NASSAU COUNTY . .. AND THE ASSESSMENT REVIEW . COMMISSION OF NASSAU COUNTY, . Respondents. . ___________________________________ _______ .________ KOEPPEL MARTONE & LEISTMAN, L.L.P. Attomeys for Petitioner 155 FIRST STREET MINEOLA, NY 11501 (516) 747-6300 VERIFICATION State of New York, County of Nassau, ss.: The undersigned being duly sworn, deposes and says: I am the agent for the petitioner herein. I have read the foregoing petition and know the contents thereof; the same is true to my own knowledge, except as to matters therein stated to be alleged upon information and belief and, that as to those matters, I believe it to be true. The reason this verification is made by me and not by petitioner is that all the material allegations (except those as to matters of public record) of said petition are within my personal know ge. Sworn to before me this day . Rise E. sen, Esq. April 1, 2016 Joseph Alvear No ry Public, State of New York No. 01AL6295491 Qualified in Nassau County Ccmnission Expires January 6, 2018 6 6 of 6