Preview
FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019
SUPREME COURT OF hiE STATE OF NEW YORK
COUNTY Of NASS4U
X
In the Hatter of the Applicatiion of: NOTICE OF
PETITION AND PETITION
Tax Year 2015/16
Index # ..
600 BROADT4AY REALTY, LLC 010-5175
Petitioner(s)
-against-
THE BOARD 0F ASSESSORS AND THE AS$ESSMENT
REVIEW CCbedISSION OF THE COUNTY OF NASSAU
Respondents
For Review of a Tax Assessment Under Article 7
of the Real Property Tax Law
X
aras:
1 of 9
FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019
PLEASE TAKE NOTICE that upon the annexed Petition, application
will be made at Special Term Part IV of the Supreme Court of the State of New
York to be held in and for the County of Nassau at the Courthouse located at
100 Supreme Court N.Y. on the 3rd of June 2015 at the
Drive, Mineola, day
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 assessment
upon Petitioneers real property described in the Petition, and for such other
and further relief as the Court may deem just and proper,
DATED: 4/23/2015
Yours, eto,
CRONIN, CRONIN, FARRIS, & O'BRIEN, P.C.
Attorneys for Petitioner
333 Earle ovington Blvd. Suite 820
Uniondale, New York 11553
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5,± The aforementioned Petitioner, by its attorney, CRONIN, CRONIN, HARRI S &
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. there be more than one Petitioner the word "Petitioner"
If herein, shall
"Petitioners" or "cach of the whenever context
mean Petitioners", the sense and so
requires.
If there be more than one assessment the word "assessment" shall
4, herein,
"assessments" or weach of the whenever the sense context
mean assessments", and so
requires.
If be more than one the word "property" shall mean
5, there property herein,
"properties" or neach of the whenever the sense context
properties", and so requires .
6. Respondents are authorized to assess real property in said jurisdiction.
7, Respcñdants 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 Râspandents prepared and completed a tentative assessment coll of all
real property in said jurisdiction for the tax year as set forth on the attached
schedule,
9. on or before Grievance Day, Petitioner protested said assessment by filing
with Respondents a written application for correction of the assessed valuation(s) ,
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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be borrected and reduced as set forth in the aforementioned schedule. Said
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 RespGñdants, without
ob ection, within the time fixed by law for the making and hearing of complaints in
respect to assessments,
11. A final decision and determination of the assessments of said real properties
were duly rendered by Respondents, who failed to correct and reduce said assessment
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, or, the final day set by law for the filing of the assessment roll.
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 acheduled,
(b) Unequal 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 order that the assanement 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 olass throughout the assessing
jurisdiction, it is necessary that it be reduced to the amount set forth in the
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FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019
afdaementioned 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
United States Constitution.
(e) Illegal and unconstitutional to the extent that the Petitioner's property has
been reevaluated by the Respondents, and on information and belief, no improvements
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 assamement 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, excessiver
illegal, 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 provision 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 asleed 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 S485-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 §485-b.
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6 ·20. The Petitioner's real property has been misclassified. The class
designation of Petitioner's real property results in an incorrect allocation of the
real property's assessed valuation between two or more classes. The criteria used
by the Respandents 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 determination of the Respondents 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 asse=•ment 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
disbursements of this proceeding.
CRONIN, CPONIN , HARRI S & 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 .1
COUNTY OF NASSAU }
ERIN A. O'BRIEN, being duly aworn, deposes and eays:
That deponent is the agent for the Petitioners hereinr that
- deponent has read the foregoing Notice of Petition and Petition and
knows the contents thereof; that the same is true to deponent a own
knowled ge r except as to matters therein stated to be alleged 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..
4R1N A. O'BPd R
Sworn to efore.ma this
dey of April 2015
Notiafý Públic
saypumucsw5 WNEW
o1sonsons
oussedin Nassau Coo
es n Exprepwe D2 2013
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NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019
010-5175 600 BROADWAY REALTY, LLC
SD 282020 LYNBROOK SCHOOL DISTRICT Sec 042 Blk 000E Lot 0758.000
Tnt AV $3743 Clm AV $374.3 Fnt AV $5723 Ineq/OvVal $3368.7
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CRONIN, CRONIN, HARRIS & O'BREN P.C.IS HEREBY AUTHORIZED to file sad verify as
agent complaints and petitions for the reduction of real estate tax assessments for the following property and to
represent the petitioner in all appeak there from for proceedings commenced during the 2015 calendar year.
January 14, 2015
CLENT ID•
SW1S CODE: 282025
COUNTY OF NASSAU
TOWN OP IEMPSTEAD
VIILAGE OF LYNBROOK
PROPERTY ADDRESS SR .CL asc 3141; is
600BROADWAY LYNBROOK 282020 4 641 0008 0758.000
Number of Lots Covered: L
PET1TIONER: 600 BROADWAY REALTY, LLC
Signature Dated: 2D
Name: Title:
FILE # 010.5175
*52595=010-5175*
*52595410-5175*
052595
9 of 9
Preview
FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 SUPREME COURT OF hiE STATE OF NEW YORK COUNTY Of NASS4U X In the Hatter of the Applicatiion of: NOTICE OF PETITION AND PETITION Tax Year 2015/16 Index # .. 600 BROADT4AY REALTY, LLC 010-5175 Petitioner(s) -against- THE BOARD 0F ASSESSORS AND THE AS$ESSMENT REVIEW CCbedISSION OF THE COUNTY OF NASSAU Respondents For Review of a Tax Assessment Under Article 7 of the Real Property Tax Law X aras: 1 of 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 PLEASE TAKE NOTICE that upon the annexed Petition, application will be made at Special Term Part IV of the Supreme Court of the State of New York to be held in and for the County of Nassau at the Courthouse located at 100 Supreme Court N.Y. on the 3rd of June 2015 at the Drive, Mineola, day 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 assessment upon Petitioneers real property described in the Petition, and for such other and further relief as the Court may deem just and proper, DATED: 4/23/2015 Yours, eto, CRONIN, CRONIN, FARRIS, & O'BRIEN, P.C. Attorneys for Petitioner 333 Earle ovington Blvd. Suite 820 Uniondale, New York 11553 2 of 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 5,± The aforementioned Petitioner, by its attorney, CRONIN, CRONIN, HARRI S & 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. there be more than one Petitioner the word "Petitioner" If herein, shall "Petitioners" or "cach of the whenever context mean Petitioners", the sense and so requires. If there be more than one assessment the word "assessment" shall 4, herein, "assessments" or weach of the whenever the sense context mean assessments", and so requires. If be more than one the word "property" shall mean 5, there property herein, "properties" or neach of the whenever the sense context properties", and so requires . 6. Respondents are authorized to assess real property in said jurisdiction. 7, Respcñdants 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 Râspandents prepared and completed a tentative assessment coll of all real property in said jurisdiction for the tax year as set forth on the attached schedule, 9. on or before Grievance Day, Petitioner protested said assessment by filing with Respondents a written application for correction of the assessed valuation(s) , 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 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 be borrected and reduced as set forth in the aforementioned schedule. Said 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 RespGñdants, without ob ection, within the time fixed by law for the making and hearing of complaints in respect to assessments, 11. A final decision and determination of the assessments of said real properties were duly rendered by Respondents, who failed to correct and reduce said assessment 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, or, the final day set by law for the filing of the assessment roll. 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 acheduled, (b) Unequal 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 order that the assanement 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 olass throughout the assessing jurisdiction, it is necessary that it be reduced to the amount set forth in the 4 of 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 afdaementioned 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 United States Constitution. (e) Illegal and unconstitutional to the extent that the Petitioner's property has been reevaluated by the Respondents, and on information and belief, no improvements 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 assamement 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, excessiver illegal, 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 provision 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 asleed 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 S485-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 §485-b. 5 of 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 6 ·20. The Petitioner's real property has been misclassified. The class designation of Petitioner's real property results in an incorrect allocation of the real property's assessed valuation between two or more classes. The criteria used by the Respandents 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 determination of the Respondents 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 asse=•ment 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 disbursements of this proceeding. CRONIN, CPONIN , HARRI S & O'BRIEN, P.C. Attorneys for Petitioner 333 Earle Ovington Blvd. , Suite 820 Uniondale, New York (516) 506-7880 6 of 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 STATE OF NEW YORK ) as .1 COUNTY OF NASSAU } ERIN A. O'BRIEN, being duly aworn, deposes and eays: That deponent is the agent for the Petitioners hereinr that - deponent has read the foregoing Notice of Petition and Petition and knows the contents thereof; that the same is true to deponent a own knowled ge r except as to matters therein stated to be alleged 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.. 4R1N A. O'BPd R Sworn to efore.ma this dey of April 2015 Notiafý Públic saypumucsw5 WNEW o1sonsons oussedin Nassau Coo es n Exprepwe D2 2013 7 of 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 010-5175 600 BROADWAY REALTY, LLC SD 282020 LYNBROOK SCHOOL DISTRICT Sec 042 Blk 000E Lot 0758.000 Tnt AV $3743 Clm AV $374.3 Fnt AV $5723 Ineq/OvVal $3368.7 8 of 9 FILED: NASSAU COUNTY CLERK 01/22/2019 09:48 AM INDEX NO. 400382/2019 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 01/23/2019 CRONIN, CRONIN, HARRIS & O'BREN P.C.IS HEREBY AUTHORIZED to file sad verify as agent complaints and petitions for the reduction of real estate tax assessments for the following property and to represent the petitioner in all appeak there from for proceedings commenced during the 2015 calendar year. January 14, 2015 CLENT ID• SW1S CODE: 282025 COUNTY OF NASSAU TOWN OP IEMPSTEAD VIILAGE OF LYNBROOK PROPERTY ADDRESS SR .CL asc 3141; is 600BROADWAY LYNBROOK 282020 4 641 0008 0758.000 Number of Lots Covered: L PET1TIONER: 600 BROADWAY REALTY, LLC Signature Dated: 2D Name: Title: FILE # 010.5175 *52595=010-5175* *52595410-5175* 052595 9 of 9