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FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021
SUPREME COURT - STATE OF NEW YORK
COUNTY OF ORANGE
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BROADWAY MIDDLETOWN, LLC, NOTICE OF APPLICATION
Petitioner(s), TO
REVIEW TAX ASSESSMENT
-against-
BOARD OF ASSESSORS FOR THE TOWN OF INDEX NO.
WALLKILL and TOWN OF WALLKILL, .
DATE FILED:
Respondent(s).
PLEASE TAKE NOTICE that, upon the petition of BROADWAY MIDDLETOWN, LLC,
21"
verified the day of July, 2021 a copy of which is annexed, an application will be made at a Special
Term of the Supreme Court, to be held in and for the County of Orange, at the Courthouse in Goshen,
24*
New York on the day of September, 2021 at 9:30 in the forenoon of that day or as soon thereafter as
counsel can be heard or at such other place and time as the said LA.S. Judge shall direct for a review
under Article 7 of the Real Property Tax Law, of the Assessment at $963,000 for the year 2021-22 upon
certain real property of petitioner more fully set forth and described in said petition, and for such other
and further relief as may be just and proper in the premises, with costs.
JACOBOWITZ AND GUBITS, LLP
Attorneys for Petitioner
By: .¾
Kara J. Cavallo, sq,
158 Orange Avenue, P.O. Box 367
Walden, New York 12586-0367
Tel. No. (845) 778-2121
Filedin Orange County 07/23/2021 02:10:44 PM $0-00 Bk: 1 of
5146 6 Pg: 70 Index: # EF005209-2021 Clerk:DK
FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF ORANGE
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X
BROADWAY MIDDLETOWN, LLC,
Petitioner,
PET,ITION
-against- INDEX NO.
BOARD OF ASSESSORS FOR THE TOWN OF
WALLKILL and TOWN OF WALLKILL,
Respondents.
------------------------¬-----------------------X
The Petitioner, BROADWAY MIDDLETOWN, LLC, respectfully shows to this Court, upon
information and belief:
1. . Petitioner is,and at alltimes hereinafter mentioned was, the owner of real property
situated at Town of Wallkill, Orange County, New York, and described on the assessment roll as
follows:
Tax Map No. 78-1-17.12
Assessed Valuation - $963,000
2. Respondent was, and is,authorized to assess real property and review said assassraest in
the Town of Wallkill for the pmpose of taxation.
3. On or before May 1, 2021 responds-t prepared and ceircylcted a general assessment roll
for said Town of Wallkill in the County of Orange, for the year 2021-21 taxes, and made a copy thereof
and left itwith the Town Clerk of the Town of Wallkill, where itmight be seen and ernmined by any
25*
person until the day of May, 2021 and respondent thereupon posted publicly in said tax district a
25*
. notice to that effect, and further that on said of May, 2021 respondent would meet at a
stating day
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FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021
time and place specified in said notice to review said assessments.
4. Petitioner's real property was assessed and described on said assessment roll for the year
2021-22 for 2022 taxes as stated above.
5. At the time and place specified in said notice of the meeting for the Board of Assessment
Review to review said assessments, petitioner appeared specifically for the purpose of objecting to the
assessment on said real property, and then and there in due form protested in relation to such assessmêñt
of petitioner's real property aforedescribed, and duly filed with respondent a duly verified statement
specifying the respects in which said assessment complained of was incorrect, and such statement was
duly received.by respondent and filed.
6. A copy of the protest so served upon respondent is annexed hereto, and in and by said
protest, petitioner objected to the legality, validity, justice, correctness, and fairness of said assessment.
7. Respondent made no change in the assessed value listed above and included said figure
in the completed roll.
8. Said assessment is illegal on the following grounds set forth on the statement attached to
the complaint or protest submitted to the Board of Assessment Review annexed hereto and referred to
herein as if set forth in full. .
9. Said assessment is erroneous, illegal and unjust by reason of overvaluation in that the
property of petitioner has been assessed upon the assessment roll at the sum of $963,000, which is more
than the fairmarket value of said property and that the ametmt of said overvaluation is the sum of
$581,666.
10. Said assessment is unequal in that said assessment of the property of petitioner has been
made at a higher proportionate valuation than the assessments of other property within said tax district
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FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021
and assessed upon said assessment roll, in that, while the property of petitioner is assessed at over 100
percent of its fullmarket value, the property of other owners in said tax district and assessed upon said
assessment roll is not at so high a percentage of its full market value, the average assessment of the
property within said tax district other than the property of petitioners being at the rate of less than 100
percent of the full market value thereof, and not at the full market value.
11. Respondent thereafter made its final determination on all applications including that of
petitioner; verified and certified itssaid determination on all applications for review of assessments; and
la
on or about the day of July, 2021, duly made and filed in the office of the Town Clerk of the Town of
Wallkill, a complete assessment roll. We claim itis not correct.
12. Respondent duly gave the notice required by law by posting and publishing notice of the
completion and filing of the said assessment roll. .
13. Petitioner is assessed on said assessment roll for the said property at the valuations
finally fixed and determined by respondent as above stated.
14. Petitioner is and will be aggrieved and injured by the aforesaid overvaluation and illegal
and unequal assessment as itwill, by reason of the premises, be compelled to pay a much larger portion
of the taxes of said tax districtbased on said assessment roll than is itsfair and equal share or proportion
thereof.
15. Thirty days have not elapsed since the final completion and filing of the assessment roll.
WHEREFORE, petitioner respectfully prays:
1, That said assessment roll be reviewed and corrected and that said assessment of
petitioner's real property be stricken from the roll, or be reduced to a proper amount and properly
equalized with the assessments of other real property on the same roll;
.
2. That this court take evidence or cause same to be taken to enable petitioner to show the
illegality, overvaluation, inequality, and error of said assessment of said real property of petitioner,
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FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021
3. That this court grant such other and further relief as may be just as the nature of the case
requires, together with the costs and disbursements of this proceeding.
JACOBOWITZ AND GUBITS, LLP
Attorneys for Petitioner
By
K ra J. Cavallo Esq.
158 Orange Avenue, P.O. Box 367
Walden, New York 12586-0367
Tel. No. (845) 778-2121
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FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021
ATTORNEY'S VERIFICATION
STATE OF NEW YORK)
: SS.:
COUNTY OF ORANGE)
I the undersigned, am an attorney admitted to practice in the Courts of New York State,
and say that:
I am a Partner with the law firm of Jacobowitz and Gubits, LLP, the attorneys of record
for petitioner. I have read the annexed Notice of Application to Review Tax Assessment and
Petition, know the contents thereof and the same are true to my knowledge, except those matters
therein which are stated to be alleged on information and belief, and as to those matters Ibelieve
them to be true. My belief, as to those matters therein not stated upon knowledge, is based upon
the following:
Books and records of petitioner.
The reason I make this affirmation instead of petitioner is Ihave written authorization
from petitioner to do so pursuant to the Real Property Tax Law.
I affirm that the foregoing statements are true under penalties of perjury.
DATED: Walden, New York
July 21, 2021
KARA J. CAVALLC,¯ESQ.
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FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021 SUPREME COURT - STATE OF NEW YORK COUNTY OF ORANGE --------------------------------------------------- - x BROADWAY MIDDLETOWN, LLC, NOTICE OF APPLICATION Petitioner(s), TO REVIEW TAX ASSESSMENT -against- BOARD OF ASSESSORS FOR THE TOWN OF INDEX NO. WALLKILL and TOWN OF WALLKILL, . DATE FILED: Respondent(s). PLEASE TAKE NOTICE that, upon the petition of BROADWAY MIDDLETOWN, LLC, 21" verified the day of July, 2021 a copy of which is annexed, an application will be made at a Special Term of the Supreme Court, to be held in and for the County of Orange, at the Courthouse in Goshen, 24* New York on the day of September, 2021 at 9:30 in the forenoon of that day or as soon thereafter as counsel can be heard or at such other place and time as the said LA.S. Judge shall direct for a review under Article 7 of the Real Property Tax Law, of the Assessment at $963,000 for the year 2021-22 upon certain real property of petitioner more fully set forth and described in said petition, and for such other and further relief as may be just and proper in the premises, with costs. JACOBOWITZ AND GUBITS, LLP Attorneys for Petitioner By: .¾ Kara J. Cavallo, sq, 158 Orange Avenue, P.O. Box 367 Walden, New York 12586-0367 Tel. No. (845) 778-2121 Filedin Orange County 07/23/2021 02:10:44 PM $0-00 Bk: 1 of 5146 6 Pg: 70 Index: # EF005209-2021 Clerk:DK FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF ORANGE ------------------------------------------ X BROADWAY MIDDLETOWN, LLC, Petitioner, PET,ITION -against- INDEX NO. BOARD OF ASSESSORS FOR THE TOWN OF WALLKILL and TOWN OF WALLKILL, Respondents. ------------------------¬-----------------------X The Petitioner, BROADWAY MIDDLETOWN, LLC, respectfully shows to this Court, upon information and belief: 1. . Petitioner is,and at alltimes hereinafter mentioned was, the owner of real property situated at Town of Wallkill, Orange County, New York, and described on the assessment roll as follows: Tax Map No. 78-1-17.12 Assessed Valuation - $963,000 2. Respondent was, and is,authorized to assess real property and review said assassraest in the Town of Wallkill for the pmpose of taxation. 3. On or before May 1, 2021 responds-t prepared and ceircylcted a general assessment roll for said Town of Wallkill in the County of Orange, for the year 2021-21 taxes, and made a copy thereof and left itwith the Town Clerk of the Town of Wallkill, where itmight be seen and ernmined by any 25* person until the day of May, 2021 and respondent thereupon posted publicly in said tax district a 25* . notice to that effect, and further that on said of May, 2021 respondent would meet at a stating day -2- 2 of 6 FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021 time and place specified in said notice to review said assessments. 4. Petitioner's real property was assessed and described on said assessment roll for the year 2021-22 for 2022 taxes as stated above. 5. At the time and place specified in said notice of the meeting for the Board of Assessment Review to review said assessments, petitioner appeared specifically for the purpose of objecting to the assessment on said real property, and then and there in due form protested in relation to such assessmêñt of petitioner's real property aforedescribed, and duly filed with respondent a duly verified statement specifying the respects in which said assessment complained of was incorrect, and such statement was duly received.by respondent and filed. 6. A copy of the protest so served upon respondent is annexed hereto, and in and by said protest, petitioner objected to the legality, validity, justice, correctness, and fairness of said assessment. 7. Respondent made no change in the assessed value listed above and included said figure in the completed roll. 8. Said assessment is illegal on the following grounds set forth on the statement attached to the complaint or protest submitted to the Board of Assessment Review annexed hereto and referred to herein as if set forth in full. . 9. Said assessment is erroneous, illegal and unjust by reason of overvaluation in that the property of petitioner has been assessed upon the assessment roll at the sum of $963,000, which is more than the fairmarket value of said property and that the ametmt of said overvaluation is the sum of $581,666. 10. Said assessment is unequal in that said assessment of the property of petitioner has been made at a higher proportionate valuation than the assessments of other property within said tax district -3- . 3 of 6 FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021 and assessed upon said assessment roll, in that, while the property of petitioner is assessed at over 100 percent of its fullmarket value, the property of other owners in said tax district and assessed upon said assessment roll is not at so high a percentage of its full market value, the average assessment of the property within said tax district other than the property of petitioners being at the rate of less than 100 percent of the full market value thereof, and not at the full market value. 11. Respondent thereafter made its final determination on all applications including that of petitioner; verified and certified itssaid determination on all applications for review of assessments; and la on or about the day of July, 2021, duly made and filed in the office of the Town Clerk of the Town of Wallkill, a complete assessment roll. We claim itis not correct. 12. Respondent duly gave the notice required by law by posting and publishing notice of the completion and filing of the said assessment roll. . 13. Petitioner is assessed on said assessment roll for the said property at the valuations finally fixed and determined by respondent as above stated. 14. Petitioner is and will be aggrieved and injured by the aforesaid overvaluation and illegal and unequal assessment as itwill, by reason of the premises, be compelled to pay a much larger portion of the taxes of said tax districtbased on said assessment roll than is itsfair and equal share or proportion thereof. 15. Thirty days have not elapsed since the final completion and filing of the assessment roll. WHEREFORE, petitioner respectfully prays: 1, That said assessment roll be reviewed and corrected and that said assessment of petitioner's real property be stricken from the roll, or be reduced to a proper amount and properly equalized with the assessments of other real property on the same roll; . 2. That this court take evidence or cause same to be taken to enable petitioner to show the illegality, overvaluation, inequality, and error of said assessment of said real property of petitioner, -4- 4 of 6 FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021 3. That this court grant such other and further relief as may be just as the nature of the case requires, together with the costs and disbursements of this proceeding. JACOBOWITZ AND GUBITS, LLP Attorneys for Petitioner By K ra J. Cavallo Esq. 158 Orange Avenue, P.O. Box 367 Walden, New York 12586-0367 Tel. No. (845) 778-2121 F:\Does\13147\007\1QI2480.WPD-SL -5- 5 of 6 FILED: ORANGE COUNTY CLERK 07/23/2021 02:10 PM INDEX NO. EF005209-2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2021 ATTORNEY'S VERIFICATION STATE OF NEW YORK) : SS.: COUNTY OF ORANGE) I the undersigned, am an attorney admitted to practice in the Courts of New York State, and say that: I am a Partner with the law firm of Jacobowitz and Gubits, LLP, the attorneys of record for petitioner. I have read the annexed Notice of Application to Review Tax Assessment and Petition, know the contents thereof and the same are true to my knowledge, except those matters therein which are stated to be alleged on information and belief, and as to those matters Ibelieve them to be true. My belief, as to those matters therein not stated upon knowledge, is based upon the following: Books and records of petitioner. The reason I make this affirmation instead of petitioner is Ihave written authorization from petitioner to do so pursuant to the Real Property Tax Law. I affirm that the foregoing statements are true under penalties of perjury. DATED: Walden, New York July 21, 2021 KARA J. CAVALLC,¯ESQ. F:\Does\13147\007\1QI2487.WPD 6 of 6