Preview
FILED: ESSEX COUNTY CLERK 07/16/2021 09:58 AM INDEX NO. CV21-0346
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/16/2021
STATE OF NEW YORK
SUPREME COURT COUNTY OF ESSEX
In the Matter of the Application of
MARGARET JACKSON SMITH,
Petitioner, PETITION
-against- Index No.
ASSESSOR OF THE TOWN OF NORTH ELBA,
THE BOARD OF ASSESSMENT REVIEW OF
OF THE TOWN OF NORTH ELBA AND THE
TO.WN OF NORTH ELBA, NEW YORK,
Date Filed:
Respondents.
To review a certain real property assessment
for the year 2021 under Article 7 of the
Real Property Tax Law.
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
1. Petitioner is the owner of certain real property situate in the Town of North Elba,
Village of Lake Placid, County of Essex, State of New York, described on the assessment roll of the
Town as follows:
Tax Map No. Property Location
42.126-1-7.000 79 Victor Herbert Road
2. Respondents are the Town of Elba, a municipal corporation, the Assessor of the Town
of North Elba and the Board of Assessment Review of the Town of North Elba, which is charged
with the duty of reviewing the assessments of real property within the Town for the purposes of
taxation. The Lake Placid Central School District is the school district in which the property is
located.
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3. Upon information and belief, on or about May 1, 2021, the Assessor of the Town
prepared and completed a tentative assessment roll for all real property in the Town for the year
2021. The Assessor then filed the assessment roll with the Town Clerk so that it might be seen and
examined.
4. The land and premises owned by petitioner was tentatively assessed on such
assessment roll as follows:
__
Tax Map No. Total Value
42.126-1-7.000 $5,876,600
5. On or before May 25, 2021, petitioner protested the tentative assessment of her
property by timely filing with respondents a written complaint for review and correction of the
assessment which included a statement under oath specifying the respects in which the assessment
was incorrect and a request for reduction of the assessment. The complaint was received by
respondents without objection and within the time fixed by law for the making and hearing of
complaints, and the same is incorporated herein by reference. The said application and statement are
hereby referred to and made part of this application as though fully set forth herein.
6. Respondents thereafter made their final determination on petitioner's complaint, and
on or about July 1, 2021, the assessment roll for the Town for the year 2021 was finally completed
and filed by respondents.
7. Upon information and belief, respondents gave notice of the completion and filing of
the assessment roll on or about the same date.
8. The assessment of petitioner's real property as it appeals on the assessment roll as
finally completed and filed is as follows:
Tax Map No. Total Value
...
42.126-1-7.000 $5,876,600
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9. The valuation and assessment as it appears on the assessment roll is excessive
because the assessed value exceeds the full value of the property.
10. Upon information and belief, the full market value of the property is:
Tax Map No. Full Market Value
Ï2.126-1-7.000 $4,500,000
11. The assessment is unequal because the assessed value is at a higher percentage of
value than the assessed value of other real property on the assessment roll.
12. Upon information and belief, the latest equalization rate for the Town should be 60%.
To be equal with other properties, the subject property's assessment should be reduced to:
__
Tax Map No. Reduced Value
42.126-1-7.000 $2,700,000
13. The Town appears to be reassessing properties outside a Town-wide revaluation or
other justified basis. The subject property was recently purchased, and the assessment raised to
reflect that price. This appears to have been a practice for a number of years that calls into question
the Town's purported 100% equalization rate. For example, one owner of property in Town, for the
past 20 years, had no assessment changes during their ownership yet during that time the real estate
market saw several swings in values both up and down while the Town paradoxically maintained an
equalization rate of 100%. As such, the petitioner seeks to return her assessment to what it was
prior to her purchase, namely $5,195,700, and/or adjust the assessment to reflect the more accurate
equalization rate to be determined upon further investigation.
14. Petitioner is aggrieved and will be injured by the inequality, excessive and
unlawfulness of her assessment because she will be coñ1pelled to pay taxes which she would not be
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required by law to pay if her assessment had been made correctly and properly. Furthermore, the
unequal and excessive assessment will subject petitioner to payment of a larger portion of the taxes
of the taxing jurisdictions than her fair and equal share.
15. Thirty (30) days have not elapsed since the final completion of the assessment roll
and the filing and posting of notice thereof, and no previous application to review petitioner's
assessment or tax levy for the year under review has been made by petitioner.
16. Attached is an Authorization permitting E. Stewart Jones Hacker Murphy LLP to
verify and file this Notice and Petition.
WHEREFORE, petitioner respectfully requests that the Court (1) review the foregoing
assessment ofher real property as provided in Article 7 of the Real Property Tax Law and reduce the
assessment to that set forth in paragraphs 11 and 12 of this Petition and (2) grant to the petitioner
such other and further relief as to the Court may seem just and proper, including costs,
disbursements and an additional allowance as allowed by RPTL §722.
Dated: July 14, 2021 MARGARET JACKSON SMITH
Petitioner
BY:
E. ST WART JONES HACKER MURPHY LLP
Patrick L. Seely, Jr., Esq.
Agent and Attorney-in-Fact
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VERIFICATION
STATE OF NEW YORK )
) SS.:
COUNTY OF SCHENECTADY )
I, PATRICK L. SEELY, JR., being duly sworn, state that I am the duly authorized agent of
the owner of the real property described herein; and that I hereby make application to this Court to
review and revise the assessment as indicated herein. I certify that all statements made on this
application are true and correct to the best of my knowledge and belief and I understand that the
making of any willful false statement of material fact herein will subject me to theprovisionsofthe
penal law relevant to the making and filing of false instrument.
Patric . Seely, Jr., Esq.
E. STEWART JONES HACKER MURPHY LLP
Sworn to before me this 14th
day of July, 2021.
P iblic - State o ew York
otary
CATHY L
DROBNY
Notary Public, State of New
No. York
01DR5051077
Qualified in
Saratoga Cou
Commission Expires 10/23/
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AUTHORIZATION
The undersigned, being an aggrieved person and owner within the meaning of the Real
Property Tax Law hereby authorizes E. STEWART JONES HACKER MURPHY LLC, 28
Second Street, Troy, New York 12180, to act as my agent for the assessment year 2021 and
subsequent years as necessary to:
(1) make and serve a grievance complaint upon the Town, specifying the respect in
which the assessment of the property listed below is illegal, erroneous, or unequal;
and
(2) to verify, serve and file a Petition for judicial review of real property assessment
pursuant to Article 7 of the Real Property Tax Law and to represent the undersigned in
all proceedings before the Board of Assessment Review and the Supreme Court,
State of New York, and all appeals there from.
This Authorization applies to the following petitioner:
PETITIONER: MARGARET JACKSON SMITH
COUNTY: ESSEX
MUNICIPALITY: TOWN OF NORTH ELBA
TAX MAP 1.D.: 42.126-1-7.000
ADDRESS OF PREMISES: 79 VICTOR HERBERT ROAD
~
MA Ç ARET JAq]f/ SMITH
Title: Owner
Sworn to before me this
o9
day 2071
Jply
Nofary 15ublic-State of New York
ANN E. CANTWELL
Notary Public, State of New York
Reg. No. 02CA6392885
oualified in Essex County q
Commission Expires June 3, 20&
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Preview
FILED: ESSEX COUNTY CLERK 07/16/2021 09:58 AM INDEX NO. CV21-0346 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/16/2021 STATE OF NEW YORK SUPREME COURT COUNTY OF ESSEX In the Matter of the Application of MARGARET JACKSON SMITH, Petitioner, PETITION -against- Index No. ASSESSOR OF THE TOWN OF NORTH ELBA, THE BOARD OF ASSESSMENT REVIEW OF OF THE TOWN OF NORTH ELBA AND THE TO.WN OF NORTH ELBA, NEW YORK, Date Filed: Respondents. To review a certain real property assessment for the year 2021 under Article 7 of the Real Property Tax Law. TO THE SUPREME COURT OF THE STATE OF NEW YORK: 1. Petitioner is the owner of certain real property situate in the Town of North Elba, Village of Lake Placid, County of Essex, State of New York, described on the assessment roll of the Town as follows: Tax Map No. Property Location 42.126-1-7.000 79 Victor Herbert Road 2. Respondents are the Town of Elba, a municipal corporation, the Assessor of the Town of North Elba and the Board of Assessment Review of the Town of North Elba, which is charged with the duty of reviewing the assessments of real property within the Town for the purposes of taxation. The Lake Placid Central School District is the school district in which the property is located. 1 of 6 FILED: ESSEX COUNTY CLERK 07/16/2021 09:58 AM INDEX NO. CV21-0346 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/16/2021 3. Upon information and belief, on or about May 1, 2021, the Assessor of the Town prepared and completed a tentative assessment roll for all real property in the Town for the year 2021. The Assessor then filed the assessment roll with the Town Clerk so that it might be seen and examined. 4. The land and premises owned by petitioner was tentatively assessed on such assessment roll as follows: __ Tax Map No. Total Value 42.126-1-7.000 $5,876,600 5. On or before May 25, 2021, petitioner protested the tentative assessment of her property by timely filing with respondents a written complaint for review and correction of the assessment which included a statement under oath specifying the respects in which the assessment was incorrect and a request for reduction of the assessment. The complaint was received by respondents without objection and within the time fixed by law for the making and hearing of complaints, and the same is incorporated herein by reference. The said application and statement are hereby referred to and made part of this application as though fully set forth herein. 6. Respondents thereafter made their final determination on petitioner's complaint, and on or about July 1, 2021, the assessment roll for the Town for the year 2021 was finally completed and filed by respondents. 7. Upon information and belief, respondents gave notice of the completion and filing of the assessment roll on or about the same date. 8. The assessment of petitioner's real property as it appeals on the assessment roll as finally completed and filed is as follows: Tax Map No. Total Value ... 42.126-1-7.000 $5,876,600 2 of 6 FILED: ESSEX COUNTY CLERK 07/16/2021 09:58 AM INDEX NO. CV21-0346 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/16/2021 9. The valuation and assessment as it appears on the assessment roll is excessive because the assessed value exceeds the full value of the property. 10. Upon information and belief, the full market value of the property is: Tax Map No. Full Market Value Ï2.126-1-7.000 $4,500,000 11. The assessment is unequal because the assessed value is at a higher percentage of value than the assessed value of other real property on the assessment roll. 12. Upon information and belief, the latest equalization rate for the Town should be 60%. To be equal with other properties, the subject property's assessment should be reduced to: __ Tax Map No. Reduced Value 42.126-1-7.000 $2,700,000 13. The Town appears to be reassessing properties outside a Town-wide revaluation or other justified basis. The subject property was recently purchased, and the assessment raised to reflect that price. This appears to have been a practice for a number of years that calls into question the Town's purported 100% equalization rate. For example, one owner of property in Town, for the past 20 years, had no assessment changes during their ownership yet during that time the real estate market saw several swings in values both up and down while the Town paradoxically maintained an equalization rate of 100%. As such, the petitioner seeks to return her assessment to what it was prior to her purchase, namely $5,195,700, and/or adjust the assessment to reflect the more accurate equalization rate to be determined upon further investigation. 14. Petitioner is aggrieved and will be injured by the inequality, excessive and unlawfulness of her assessment because she will be coñ1pelled to pay taxes which she would not be 3 of 6 FILED: ESSEX COUNTY CLERK 07/16/2021 09:58 AM INDEX NO. CV21-0346 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/16/2021 required by law to pay if her assessment had been made correctly and properly. Furthermore, the unequal and excessive assessment will subject petitioner to payment of a larger portion of the taxes of the taxing jurisdictions than her fair and equal share. 15. Thirty (30) days have not elapsed since the final completion of the assessment roll and the filing and posting of notice thereof, and no previous application to review petitioner's assessment or tax levy for the year under review has been made by petitioner. 16. Attached is an Authorization permitting E. Stewart Jones Hacker Murphy LLP to verify and file this Notice and Petition. WHEREFORE, petitioner respectfully requests that the Court (1) review the foregoing assessment ofher real property as provided in Article 7 of the Real Property Tax Law and reduce the assessment to that set forth in paragraphs 11 and 12 of this Petition and (2) grant to the petitioner such other and further relief as to the Court may seem just and proper, including costs, disbursements and an additional allowance as allowed by RPTL §722. Dated: July 14, 2021 MARGARET JACKSON SMITH Petitioner BY: E. ST WART JONES HACKER MURPHY LLP Patrick L. Seely, Jr., Esq. Agent and Attorney-in-Fact 4 of 6 FILED: ESSEX COUNTY CLERK 07/16/2021 09:58 AM INDEX NO. CV21-0346 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/16/2021 VERIFICATION STATE OF NEW YORK ) ) SS.: COUNTY OF SCHENECTADY ) I, PATRICK L. SEELY, JR., being duly sworn, state that I am the duly authorized agent of the owner of the real property described herein; and that I hereby make application to this Court to review and revise the assessment as indicated herein. I certify that all statements made on this application are true and correct to the best of my knowledge and belief and I understand that the making of any willful false statement of material fact herein will subject me to theprovisionsofthe penal law relevant to the making and filing of false instrument. Patric . Seely, Jr., Esq. E. STEWART JONES HACKER MURPHY LLP Sworn to before me this 14th day of July, 2021. P iblic - State o ew York otary CATHY L DROBNY Notary Public, State of New No. York 01DR5051077 Qualified in Saratoga Cou Commission Expires 10/23/ 5 of 6 FILED: ESSEX COUNTY CLERK 07/16/2021 09:58 AM INDEX NO. CV21-0346 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/16/2021 AUTHORIZATION The undersigned, being an aggrieved person and owner within the meaning of the Real Property Tax Law hereby authorizes E. STEWART JONES HACKER MURPHY LLC, 28 Second Street, Troy, New York 12180, to act as my agent for the assessment year 2021 and subsequent years as necessary to: (1) make and serve a grievance complaint upon the Town, specifying the respect in which the assessment of the property listed below is illegal, erroneous, or unequal; and (2) to verify, serve and file a Petition for judicial review of real property assessment pursuant to Article 7 of the Real Property Tax Law and to represent the undersigned in all proceedings before the Board of Assessment Review and the Supreme Court, State of New York, and all appeals there from. This Authorization applies to the following petitioner: PETITIONER: MARGARET JACKSON SMITH COUNTY: ESSEX MUNICIPALITY: TOWN OF NORTH ELBA TAX MAP 1.D.: 42.126-1-7.000 ADDRESS OF PREMISES: 79 VICTOR HERBERT ROAD ~ MA Ç ARET JAq]f/ SMITH Title: Owner Sworn to before me this o9 day 2071 Jply Nofary 15ublic-State of New York ANN E. CANTWELL Notary Public, State of New York Reg. No. 02CA6392885 oualified in Essex County q Commission Expires June 3, 20& 6 of 6