Preview
FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021
..
SUPREME COURT OF THE STATE OF NEW YORK File# 65644177
COUNTY OF CORTLAND
-------------------- ------------ x NOTICE OF PETITION
In the Matter of the Applicatics of: NDER ARTICLE 7 OF
THE REAL PROPERTY
SPEEDWAY LLC TAX LAW OF NEW
YORK STATE
: FOR REVIEW OF
TAX ASSESSMENTS
Petitioner, ;
2021 Assessment
: Roll
-against- Review of
Taxes for the year
2021/2022
THE ASSESSOR OF THE TOWN OF HOMER, :SEE ATTACHED
THE BOARD OF ASSESSMENT REVIEW OF THE SCHEDULE OF
TOWN OF HOMER AND THE TOWN OF PROPERTIES
HOMER
Respondents.
Town of Homer
For review of assessments of certain County of Cortland
property in the County of Cortland
x Index No.
S I R S‡
PLEASE TAKE NOTICE, that upon the annexed verified Petition of SPEEDWAY
LLC an application will be made at a Term of this Court, to be held at the Cortland
County Courthouse located at 46 Greenbush Street, Suite 301, Cortland, NY 13045
15th
on the day of September, 2021, at the 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 State of New York of Petitioner's real property tax assessment(s) that
appears in the 2021 assessment roll, as set forth in the Petition, to the end that all
proceedings, decisions and actions in the matter of the assessment(s) of real property
may be reviewed and the assessment(s) reduced, corrected, modified or vacated on
the merits by the Court, and seeking other and further relief as the Court may deem
just and proper, together with the costs and disbursements of this proceeding.
PLEASE TAKE FURTHER NOTICE, that your appearance or submission in
opposition to this application is not required on the return date. The matter shall be
za hLarkin, Clerk
County
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adjourned generally, and all issues raised herein shall be deemed automatically denied
by you ifa verified answer is not served upon the Petitioner at least five (5) days prior
to the return date, pending judicial intervention pursuant to Section 712 of the Real
Property Tax Law.
Dated:Garden City, New York
July ( , 2021
Yours, etc.,
CULLENAND DYKMAN LLP
By: ......--
Michael Hrankiwskyj
Cullen and Dykman LLP
100 Quentin Roosevelt Boulevard
Garden City, New York 11530
Tel No.: (516) 357-3700
TO: ASSESSOR OF THE TOWN OF HOMER
Homer Town Hall
31 North Main Street
Homer, NY 13077
BOARD OF ASSESSMENT REVIEW OF THE
TOWN OF HOMER
Homer Town Hall
31 North Main Street
Homer, NY 13077
CLERK OF THE TOWN OF HOMER
Homer Town Hall
31 North Main Street
Homer, NY 13077
CLERK OF THE VILLAGE OF HOMER
31 North Main Street
Homer, NY 13077
SUPERINTENDENT OF SCHOOLS
Homer Central School District
80 South West Road
Homer, NY 13077
CORTLAND COUNTY TREASURER
60 Central Avenue
Cortland, NY 13045
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SCHEDULE A
b
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SCHEDULE A
Assessments
2021/2022 Tax Year
Speedway LLC
COUNTY Cortland
CITY/TOWN Town of Homer
SCHOOL DIST,. Homer CentralSchool Distriot
2 3 4 5 6 7 8 9 10 11
Property Tentative Tentative Final Final EQ. Enuali7athaRespondent'sPetlUone's Extentof Claimed Over-
Identlfler Land Assessment Land Assessment Rate RateBasedon Full VeiueCla[medFullovervaluation
Assessment Assessment
Total Total CIsirnedFull Value Value
68.00-03-08120 $15,400 $15.400 $15,400 $15,400 91.00% 140% S16,923 $11,000 $5,923 S10.010 $5,39Q__
S1A39.000 5100 000 91 00% 140% _$361 20_O_.
66 80-01-30000 $73,500 S73,5D0 373,500 $73,500 91,00% 140% 580,769 $52,500 $28,269 S47,775 S25.725
66.80-01-01.100 $115.000 $115,000 $115,000 $115,000 91.00% 140% $82.143 $44,231 $74,750
66.80-01-01.200 $42.000 $42.000 $42.000 $42,000 91.00% 140% $46.154 $16.154 $27.300 $14.700
47 05-01-48.000 $21.000 $180,000 S21,000 $180,000 91,00% 140% S197.802 $128,571 589,231 $117,000 $63.000
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SUPREME COURT OF THE STATE OF NEW YORK File# 6564-4177
COUNTY OF CORTLAND
---x PETITION
In the Matter of the Application of: UNDER ARTICLE 7 OF
THE REAL PROPERTY
SPEEDWAY LLC TAX LAW OF NEW
YORK STATE
FOR REVIEW OF
TAX ASSESSMENTS
Petitioner,
2021 Assessment
Roll
-against- Review of
Taxes for the year
2021/2022
THE ASSESSOR OF THE TOWN OF HOMER, :SEE ATTACHED
THE BOARD OF ASSESSMENT REVIEW OF THE SCHEDULE OF
TOWN OF HOMER AND THE TOWN OF PROPERTIES
HOMER
Respondents.
Town of Homer
For review of assessments of certain : County of Cortland
property in the County of Cortland
______________ ---- --
----x Index No.
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
Petitioner respectfully shows to this Court, on information and belief, as fol|cws:
1. At allof the times hereinafter mentioned, the Petitioner was and stillis the
owner/lessee of certain real property in the County of Cortland, which real property is
"A"
described in Schedule hereto annexed and made part hereof, by section, block, lot,
and school district name and/or number by which the subject real property was
designated on the tax maps of the County of Cortland for the 2021/2022 tax year.
2. At a!I times hereinafter mentioned, Respondent, the Town of Homer, was
and is a domestic municipal corporation existing under the laws of the State of New
York; and, the Respondent, Assessor of the Town of Homer, was responsible for and
had the duty to prepare and file the 2021 real property assessment rolls.
3. During the year 2021, the Respondent, the Assessor of the Town of
"A"
Homer took up and considered the taxable property described in Schedule attached
hereto and the names of allthe persons taxable with respect thereto and assessed all
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real property in the Town of Homer not exempt by law from taxation; and made,
prepared and completed the 2020 tentative assessment roll for the Town of Homer,
and thereupon caused notice to be published in the Town of Homer's official
newspaper, that copies of the assessment rolls might be seen for inspection and
examination until May 25, 2021 and that between May 1, 2021 and May 25, 2021 for
the 2021/2022 tax year grievance days would commence to review and correct the
"1" "2" "A"
assessment rolls as shown in columns and of Schedule upon application of
persons deeming themselves aggrieved thereby.
4. That at the place and time specified in the aforesaid public notice, or as
adjourned, Petitioner duly protested the assessment and duly and timely filed with the
Respondent, Board of Assessment Review (Board), a statement of protest, under oath
on the proper forms, specifying the respects in which the assessment(s) should be
"10"
corrected, revised, and reduced to the amount(s) shown in column of Schedule
"A". Petitioner did at that time file with the Board, a statement specifying that the
assessment(s) complained of was incorrect, and in accordance with the requirements
of the Real Property Tax Law of the State of New York, asked for a reduction in the real
property assessment(s); the statements were received by, and filed with the Board and
the same were before the Board within the period appointed by the Board for making
complaints. The statements in the application were then and are now true, but the
Board refused, and stillrefuses, to correct or reduce the assessment(s).
5. That on or about July 1, 2021, Respondents completed the final
assessment roll, verified and filed the roll and published notice that the roll was
"3" "4"
completed and filed as shown in columns and of Schedule "A".
6. The assessment(s) of Petitioner's property as finally determined is
excessive. The correct full value(s) and the sum(s) for which Petitioner's real property
would sell under ordinary circumstances on the taxable status date is shown in column
"8" "9"
of Schedule "A", and the extent of excessiveness is shown in column of Schedule
"A".
7. Petitioner alleges that its assessment(s) is unequal in that it has been
made at a higher proportionate valuation than the assessments of other real property
in the same classification or other real property on the assessment(s) roll of the Town
of Homer for the 2021 tax year. Petitioner specifies as the instances in which such
unequal treatment exists, the assessments of all the land, real estate and real property
in the Town of Homer. Petitioner further alleges that the assessment(s) of Petitioner's
real propedy hereinbefore described is unequal, disproportionate and erroneous by
reason of inequality and the extent of such unequal treatment is the difference between
"4"
the amount(s) set forth in column of Schedule "A", and the amount(s) set forth in
"10" Respondents'
column of Schedule "A"; all other property on assessment roll is
"5" "A"
being assessed at the equalization rate set forth in column of Schedule whereas
"6"
the subject property has been assessed at the equalization rate set forth in column
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"A"
of Schedule
8. Petitioner alleges that its assessment(s) is unlawful and erroneous in that
Petitioner's said real property is not assessed on one common and general principle of
valuation applied by Respondents in assessing generally the other real property
appearing on the same assessment roll.
9. The assessment(s) reflected in the assessment roll is fractional, and as
such, represents a percentage of full value and not full value. All property in the
assessing unit is not assessed at a uniform percentage of full value as required by
RPTL Section 305.
10. The real property tax levy exceeds constitutional limitation.
11. The assessment(s) is unlawful as defined in RPTL Section 701(9).
12. The assessment(s) is unlawful because itis not predicated upon a
uniform percentage of value, either under a classified assessment standard, or if
applicable, the whole roll standard, and itis based upon an assessment practice of
selective or spot reassessment.
13. The assessment(s) is unlawful because the property is entirely outside
the boundaries of the city, town, village, school district, or special district in which itis
designated as being located.
14. The assessment(s) is unlawful because the property is wholly or
partially exempt and the exemption is not indicated in the roll or is incorrectly calculated
and applied.
15. The assessment(s) is unlawful because the property cannot be identified
from the description or the tax map number on the assessment(s) roll.
16. The property's(les') assessed valuation(s) for the purpose of imposing
any tax, charge, fee, levy, or rate is unconstitutional because the disparity in the
assessment percentage utilized by the Respondents for Petitioner's property as
compared to the percentage utilized for other properties is so excessive as to constitute
invidious discrimination against Petitioner in violation of itsequal protection rights under
the United States and New York State Constitutions.
17. Petitioner alleges further that, in fixing and determining the
assessment(s), Respondents arbitrarily, capriciously, improperly, and unlawfully
ignored the principles of law and facts, and as a result thereof, fixed and determined
the assessment of each of said property in a discriminatory and unwarranted manner,
and at an excessive and confiscatory amount at a sum in excess of itsvalue.
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18. By reason of the aforesaid excessive, unequal and unlawful
assessment(s), Petitioner has been aggrieved and is and will be injured thereby, and
will be compelled to pay more than its proper share of the taxes of the Respondents.
19. Thirty days have not elapsed since the completion and filing of the
assessment roll as aforesaid.
No previous application has been made to this or any other Court to review the
assessment(s) complained of.
Respcñdents'
WHEREFORE, Petitioner prays for a review by this Court of final
determination and of the erroneous assessment(s) to the end that the determination
and erroneous assessment(s) may be corrected on the merits, and that the
assessment(s) may be corrected and reduced to the true value of the real property, as
"10" "A"
shown in column of Schedule or to a valuation proportionate to the
assessments of other real property assessed on the same rolls for the same year, and
for such other and further relief as the Court may deem just and proper, together with
costs.
Dated:Garden City, w York
July , 2021
Yours, etc.,
CULLEN AND DYKMAN LLP
By:
Michael Hrankj yj
Cullen and Dykman LLP
100 Quentin Roosevelt Boulevard
Garden City, New York 11530
Tel No.: (516) 357-3700
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AUTHORIZATION.
Pursuant to RPTL Section 524 and Section 706
The undersigned, an aggrieved person or entity within the meaning and
intent of the Real Property Tax Law,·or an officer or partner of such aggrieved
person hereby designates and authorizes Cullen and Dykman LLP, or an
attomey employed by such firm, to act as agent to:
1. Make, certify and file a statement (also known as a
complaint or a for the period 2021 - 2021 for the
protest) filing May 1, May 25,
2021/2022 tax year pursuant to Article 5 of the Real Property Tax Law regarding
the below-named property(les) or any portion of it;and/or
2. Make, verify, file and serve a notice of petition and a petition
for review of real property assessment pursuant to RPTL Article 7 for the
2021/2022 tax year; and/or
3. Represent the undersigned in all proceedings before the
Board of Assessment Review and the Supreme Court, State of New York, and all
appeals therefrom.
This Authorization applies to the Speedway LLC properties and described
as follows:
COUNTY - TOWN/CITY - PROPERTY IDENTIFIER
Broome Union 140.20-S-4
Broome Union 140.20-5-5
Broome Union 140.20-5-6
Broome Union 140 20-5-11
Broome Union 143.53-1-10
Cayuga Fleming 123.00-1-26
Chemung . Horseheads 5938-1-1.1
Chemuna Horseheads 59.18-14.2
Chemung Horseheads 59.18-1-4.113
Cortland Homer 47.05-01-48.000 .
. Cortland Horner 66.00-03-08.120 -
Cortland Homer 66.80-01-01.100
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Cortla d . Homer . . . 66.80-01-01.200
Cortland Homer 66.80-01-29.000
Cortland Homer 66.80-01-30.000
Erie Cheektowaaa 113.16-5-5.1
Erie Cheektowaga 93.01-1-17
Erie Cheektowaaa 92.02-2-20
Erie Cheektowaaa 91.78-2-4.1
Erie. Cheektowaga 113.1621-6
Erie Cheekto'.aege 125.12-10-20
Erie Cheektewéga . 125.12-10-19
. Erie Cheektewaga 125.12-10-1
Erie Chesktewaga 92.18-17-24
Erie Cheektowana 80.18-5-31
Erie Cheektowaga 114.02-10-7
.
Erie Clarence 70.20-2-40.1
Madison Eaton 111.15-1-$5
Maarce Webster 079.18-1-70
- Cricñdaga DeWitt 077.-06-01.0
Caandaga Manlius 007.-03-61.1
Ontario Phelps __ 35.00-2-43.000
Ontario Phelps 49.00-1-27.110
Ontario Victor 16.17-249.110
- Putnam Kent 12.-2-2
Thompkins Ithaca 5.-.3-18.2
Thompkins Ithaca 126,-1-5.1
Wayne Macedon 62111-08-953917
Wayne Macedon 62111-08-932916
Wayne - Arcadia 87111-20-904043
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Wayne ____ __ Arcadia 67111-20-909036
Dated: May , 2021 Speedway L .
avid Miles
Tax Analyst
4
3
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SCHEDULE A
b
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SCHEDULE A
Assessments
2021/2022 Tax Year
Speedway LLC
COUNTY Cortland
CITY FOWN Town of Homer
SCHOOL DIST.: Homer Central School District
1 2 3 4 5 6 7 8 9 10 11
-
Tentative Tentative Final Final EQ. E‡r!!st|= Respondent'sPetitioner's Extentof Claimed Over-
Property
Identifier Land Assessment Land Assessment Rate Rate Basedon Full Value CIalmedFull Assessment
overvaluation Assessment
Total Total ClaimedFullValue Value
66.00-03-08.120 $15,400 $15,400 $15.400 S15,400 91.00% 140% $16.923 $11,000 $5,923 $10,010 $5,390
GAR041-29 000 $100.000 $1.032.000 $100,000 $1,032,000 91.00% 140% $1,134,066 5737,143 $396,923 $670.800 $381,200
65.80-01-30.000 $73,500 $73,500 $73.500 573,500 91.00% 140% $80.769 $52.500 $28.269 $47.775 $25,725__
66.80-01-01.100 $115,000 3115,000 S115,000 $115.000 91.00% 140% $126.374 SB2.143 544,231 $74,750 $40,250 -
68.80-01-01.200 $42.000 $42.000 $42,000 $42.000 91.00% 140% $46.154 $30.000 $16.154 - $27.300 $14,700
47.05-01-48.000 $21.000 $180.000 $21.000 S180.000 91.00% 140% $197.802 $128.571 $69.231 S117,000 563.000
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VERIFICATION
STATE OF NEW YORK )
) ss.:
COUNTY OF NASSAU )
Michael Hrankiwskyj, being duly sworn, states that he is a Partner in the law firm of
Cullen and Dykman LLP and the authorized agent and attorney for the Petitioner
duly
in this proceeding and that the foregoing petition is true to his own knowledge, except
as to matters therein stated upon information and belief, and as to those matters, he
believes them to be true. This verification is not made by the Petitioner because
Cullen and Dykman LLP has received written authorization from the Petitioner
(attached hereto) to verify the petition, and all material allegations (except those
matters of public record) of said petition are within the personal knowledge of
Deponent. Deponent further states that the grounds of his belief as to all matters
therein stated on information and belief, are derived from admissions of the
Respondents, as well as letters and other documents received from the Petiticñer
concerning the matter set forth in the petition.
Michael Hrankiws
Sw Mo before me this
day of July, 2021
Notary ISublic
MARY ELLEN CASSON
' ses!dguotss!wwoQ State of New York
-03 Alnr Notary Public,
Alun nosse o! peggeno No. 01CAS013251
LS I. OLO 0N oualifiedin Nassau County
meN ) AJeloN
ElS '3!Iqnd Commission ExpiresJuly15,20
*oA
NOS O 773 ABVIN
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Preview
FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 .. SUPREME COURT OF THE STATE OF NEW YORK File# 65644177 COUNTY OF CORTLAND -------------------- ------------ x NOTICE OF PETITION In the Matter of the Applicatics of: NDER ARTICLE 7 OF THE REAL PROPERTY SPEEDWAY LLC TAX LAW OF NEW YORK STATE : FOR REVIEW OF TAX ASSESSMENTS Petitioner, ; 2021 Assessment : Roll -against- Review of Taxes for the year 2021/2022 THE ASSESSOR OF THE TOWN OF HOMER, :SEE ATTACHED THE BOARD OF ASSESSMENT REVIEW OF THE SCHEDULE OF TOWN OF HOMER AND THE TOWN OF PROPERTIES HOMER Respondents. Town of Homer For review of assessments of certain County of Cortland property in the County of Cortland x Index No. S I R S‡ PLEASE TAKE NOTICE, that upon the annexed verified Petition of SPEEDWAY LLC an application will be made at a Term of this Court, to be held at the Cortland County Courthouse located at 46 Greenbush Street, Suite 301, Cortland, NY 13045 15th on the day of September, 2021, at the 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 State of New York of Petitioner's real property tax assessment(s) that appears in the 2021 assessment roll, as set forth in the Petition, to the end that all proceedings, decisions and actions in the matter of the assessment(s) of real property may be reviewed and the assessment(s) reduced, corrected, modified or vacated on the merits by the Court, and seeking other and further relief as the Court may deem just and proper, together with the costs and disbursements of this proceeding. PLEASE TAKE FURTHER NOTICE, that your appearance or submission in opposition to this application is not required on the return date. The matter shall be za hLarkin, Clerk County 1 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 adjourned generally, and all issues raised herein shall be deemed automatically denied by you ifa verified answer is not served upon the Petitioner at least five (5) days prior to the return date, pending judicial intervention pursuant to Section 712 of the Real Property Tax Law. Dated:Garden City, New York July ( , 2021 Yours, etc., CULLENAND DYKMAN LLP By: ......-- Michael Hrankiwskyj Cullen and Dykman LLP 100 Quentin Roosevelt Boulevard Garden City, New York 11530 Tel No.: (516) 357-3700 TO: ASSESSOR OF THE TOWN OF HOMER Homer Town Hall 31 North Main Street Homer, NY 13077 BOARD OF ASSESSMENT REVIEW OF THE TOWN OF HOMER Homer Town Hall 31 North Main Street Homer, NY 13077 CLERK OF THE TOWN OF HOMER Homer Town Hall 31 North Main Street Homer, NY 13077 CLERK OF THE VILLAGE OF HOMER 31 North Main Street Homer, NY 13077 SUPERINTENDENT OF SCHOOLS Homer Central School District 80 South West Road Homer, NY 13077 CORTLAND COUNTY TREASURER 60 Central Avenue Cortland, NY 13045 2 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 SCHEDULE A b 3 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 SCHEDULE A Assessments 2021/2022 Tax Year Speedway LLC COUNTY Cortland CITY/TOWN Town of Homer SCHOOL DIST,. Homer CentralSchool Distriot 2 3 4 5 6 7 8 9 10 11 Property Tentative Tentative Final Final EQ. Enuali7athaRespondent'sPetlUone's Extentof Claimed Over- Identlfler Land Assessment Land Assessment Rate RateBasedon Full VeiueCla[medFullovervaluation Assessment Assessment Total Total CIsirnedFull Value Value 68.00-03-08120 $15,400 $15.400 $15,400 $15,400 91.00% 140% S16,923 $11,000 $5,923 S10.010 $5,39Q__ S1A39.000 5100 000 91 00% 140% _$361 20_O_. 66 80-01-30000 $73,500 S73,5D0 373,500 $73,500 91,00% 140% 580,769 $52,500 $28,269 S47,775 S25.725 66.80-01-01.100 $115.000 $115,000 $115,000 $115,000 91.00% 140% $82.143 $44,231 $74,750 66.80-01-01.200 $42.000 $42.000 $42.000 $42,000 91.00% 140% $46.154 $16.154 $27.300 $14.700 47 05-01-48.000 $21.000 $180,000 S21,000 $180,000 91,00% 140% S197.802 $128,571 589,231 $117,000 $63.000 4 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 SUPREME COURT OF THE STATE OF NEW YORK File# 6564-4177 COUNTY OF CORTLAND ---x PETITION In the Matter of the Application of: UNDER ARTICLE 7 OF THE REAL PROPERTY SPEEDWAY LLC TAX LAW OF NEW YORK STATE FOR REVIEW OF TAX ASSESSMENTS Petitioner, 2021 Assessment Roll -against- Review of Taxes for the year 2021/2022 THE ASSESSOR OF THE TOWN OF HOMER, :SEE ATTACHED THE BOARD OF ASSESSMENT REVIEW OF THE SCHEDULE OF TOWN OF HOMER AND THE TOWN OF PROPERTIES HOMER Respondents. Town of Homer For review of assessments of certain : County of Cortland property in the County of Cortland ______________ ---- -- ----x Index No. TO THE SUPREME COURT OF THE STATE OF NEW YORK: Petitioner respectfully shows to this Court, on information and belief, as fol|cws: 1. At allof the times hereinafter mentioned, the Petitioner was and stillis the owner/lessee of certain real property in the County of Cortland, which real property is "A" described in Schedule hereto annexed and made part hereof, by section, block, lot, and school district name and/or number by which the subject real property was designated on the tax maps of the County of Cortland for the 2021/2022 tax year. 2. At a!I times hereinafter mentioned, Respondent, the Town of Homer, was and is a domestic municipal corporation existing under the laws of the State of New York; and, the Respondent, Assessor of the Town of Homer, was responsible for and had the duty to prepare and file the 2021 real property assessment rolls. 3. During the year 2021, the Respondent, the Assessor of the Town of "A" Homer took up and considered the taxable property described in Schedule attached hereto and the names of allthe persons taxable with respect thereto and assessed all 5 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 real property in the Town of Homer not exempt by law from taxation; and made, prepared and completed the 2020 tentative assessment roll for the Town of Homer, and thereupon caused notice to be published in the Town of Homer's official newspaper, that copies of the assessment rolls might be seen for inspection and examination until May 25, 2021 and that between May 1, 2021 and May 25, 2021 for the 2021/2022 tax year grievance days would commence to review and correct the "1" "2" "A" assessment rolls as shown in columns and of Schedule upon application of persons deeming themselves aggrieved thereby. 4. That at the place and time specified in the aforesaid public notice, or as adjourned, Petitioner duly protested the assessment and duly and timely filed with the Respondent, Board of Assessment Review (Board), a statement of protest, under oath on the proper forms, specifying the respects in which the assessment(s) should be "10" corrected, revised, and reduced to the amount(s) shown in column of Schedule "A". Petitioner did at that time file with the Board, a statement specifying that the assessment(s) complained of was incorrect, and in accordance with the requirements of the Real Property Tax Law of the State of New York, asked for a reduction in the real property assessment(s); the statements were received by, and filed with the Board and the same were before the Board within the period appointed by the Board for making complaints. The statements in the application were then and are now true, but the Board refused, and stillrefuses, to correct or reduce the assessment(s). 5. That on or about July 1, 2021, Respondents completed the final assessment roll, verified and filed the roll and published notice that the roll was "3" "4" completed and filed as shown in columns and of Schedule "A". 6. The assessment(s) of Petitioner's property as finally determined is excessive. The correct full value(s) and the sum(s) for which Petitioner's real property would sell under ordinary circumstances on the taxable status date is shown in column "8" "9" of Schedule "A", and the extent of excessiveness is shown in column of Schedule "A". 7. Petitioner alleges that its assessment(s) is unequal in that it has been made at a higher proportionate valuation than the assessments of other real property in the same classification or other real property on the assessment(s) roll of the Town of Homer for the 2021 tax year. Petitioner specifies as the instances in which such unequal treatment exists, the assessments of all the land, real estate and real property in the Town of Homer. Petitioner further alleges that the assessment(s) of Petitioner's real propedy hereinbefore described is unequal, disproportionate and erroneous by reason of inequality and the extent of such unequal treatment is the difference between "4" the amount(s) set forth in column of Schedule "A", and the amount(s) set forth in "10" Respondents' column of Schedule "A"; all other property on assessment roll is "5" "A" being assessed at the equalization rate set forth in column of Schedule whereas "6" the subject property has been assessed at the equalization rate set forth in column 6 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 "A" of Schedule 8. Petitioner alleges that its assessment(s) is unlawful and erroneous in that Petitioner's said real property is not assessed on one common and general principle of valuation applied by Respondents in assessing generally the other real property appearing on the same assessment roll. 9. The assessment(s) reflected in the assessment roll is fractional, and as such, represents a percentage of full value and not full value. All property in the assessing unit is not assessed at a uniform percentage of full value as required by RPTL Section 305. 10. The real property tax levy exceeds constitutional limitation. 11. The assessment(s) is unlawful as defined in RPTL Section 701(9). 12. The assessment(s) is unlawful because itis not predicated upon a uniform percentage of value, either under a classified assessment standard, or if applicable, the whole roll standard, and itis based upon an assessment practice of selective or spot reassessment. 13. The assessment(s) is unlawful because the property is entirely outside the boundaries of the city, town, village, school district, or special district in which itis designated as being located. 14. The assessment(s) is unlawful because the property is wholly or partially exempt and the exemption is not indicated in the roll or is incorrectly calculated and applied. 15. The assessment(s) is unlawful because the property cannot be identified from the description or the tax map number on the assessment(s) roll. 16. The property's(les') assessed valuation(s) for the purpose of imposing any tax, charge, fee, levy, or rate is unconstitutional because the disparity in the assessment percentage utilized by the Respondents for Petitioner's property as compared to the percentage utilized for other properties is so excessive as to constitute invidious discrimination against Petitioner in violation of itsequal protection rights under the United States and New York State Constitutions. 17. Petitioner alleges further that, in fixing and determining the assessment(s), Respondents arbitrarily, capriciously, improperly, and unlawfully ignored the principles of law and facts, and as a result thereof, fixed and determined the assessment of each of said property in a discriminatory and unwarranted manner, and at an excessive and confiscatory amount at a sum in excess of itsvalue. 7 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 18. By reason of the aforesaid excessive, unequal and unlawful assessment(s), Petitioner has been aggrieved and is and will be injured thereby, and will be compelled to pay more than its proper share of the taxes of the Respondents. 19. Thirty days have not elapsed since the completion and filing of the assessment roll as aforesaid. No previous application has been made to this or any other Court to review the assessment(s) complained of. Respcñdents' WHEREFORE, Petitioner prays for a review by this Court of final determination and of the erroneous assessment(s) to the end that the determination and erroneous assessment(s) may be corrected on the merits, and that the assessment(s) may be corrected and reduced to the true value of the real property, as "10" "A" shown in column of Schedule or to a valuation proportionate to the assessments of other real property assessed on the same rolls for the same year, and for such other and further relief as the Court may deem just and proper, together with costs. Dated:Garden City, w York July , 2021 Yours, etc., CULLEN AND DYKMAN LLP By: Michael Hrankj yj Cullen and Dykman LLP 100 Quentin Roosevelt Boulevard Garden City, New York 11530 Tel No.: (516) 357-3700 8 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 AUTHORIZATION. Pursuant to RPTL Section 524 and Section 706 The undersigned, an aggrieved person or entity within the meaning and intent of the Real Property Tax Law,·or an officer or partner of such aggrieved person hereby designates and authorizes Cullen and Dykman LLP, or an attomey employed by such firm, to act as agent to: 1. Make, certify and file a statement (also known as a complaint or a for the period 2021 - 2021 for the protest) filing May 1, May 25, 2021/2022 tax year pursuant to Article 5 of the Real Property Tax Law regarding the below-named property(les) or any portion of it;and/or 2. Make, verify, file and serve a notice of petition and a petition for review of real property assessment pursuant to RPTL Article 7 for the 2021/2022 tax year; and/or 3. Represent the undersigned in all proceedings before the Board of Assessment Review and the Supreme Court, State of New York, and all appeals therefrom. This Authorization applies to the Speedway LLC properties and described as follows: COUNTY - TOWN/CITY - PROPERTY IDENTIFIER Broome Union 140.20-S-4 Broome Union 140.20-5-5 Broome Union 140.20-5-6 Broome Union 140 20-5-11 Broome Union 143.53-1-10 Cayuga Fleming 123.00-1-26 Chemung . Horseheads 5938-1-1.1 Chemuna Horseheads 59.18-14.2 Chemung Horseheads 59.18-1-4.113 Cortland Homer 47.05-01-48.000 . . Cortland Horner 66.00-03-08.120 - Cortland Homer 66.80-01-01.100 9 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 Cortla d . Homer . . . 66.80-01-01.200 Cortland Homer 66.80-01-29.000 Cortland Homer 66.80-01-30.000 Erie Cheektowaaa 113.16-5-5.1 Erie Cheektowaga 93.01-1-17 Erie Cheektowaaa 92.02-2-20 Erie Cheektowaaa 91.78-2-4.1 Erie. Cheektowaga 113.1621-6 Erie Cheekto'.aege 125.12-10-20 Erie Cheektewéga . 125.12-10-19 . Erie Cheektewaga 125.12-10-1 Erie Chesktewaga 92.18-17-24 Erie Cheektowana 80.18-5-31 Erie Cheektowaga 114.02-10-7 . Erie Clarence 70.20-2-40.1 Madison Eaton 111.15-1-$5 Maarce Webster 079.18-1-70 - Cricñdaga DeWitt 077.-06-01.0 Caandaga Manlius 007.-03-61.1 Ontario Phelps __ 35.00-2-43.000 Ontario Phelps 49.00-1-27.110 Ontario Victor 16.17-249.110 - Putnam Kent 12.-2-2 Thompkins Ithaca 5.-.3-18.2 Thompkins Ithaca 126,-1-5.1 Wayne Macedon 62111-08-953917 Wayne Macedon 62111-08-932916 Wayne - Arcadia 87111-20-904043 10 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 Wayne ____ __ Arcadia 67111-20-909036 Dated: May , 2021 Speedway L . avid Miles Tax Analyst 4 3 11 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 SCHEDULE A b 12 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 SCHEDULE A Assessments 2021/2022 Tax Year Speedway LLC COUNTY Cortland CITY FOWN Town of Homer SCHOOL DIST.: Homer Central School District 1 2 3 4 5 6 7 8 9 10 11 - Tentative Tentative Final Final EQ. E‡r!!st|= Respondent'sPetitioner's Extentof Claimed Over- Property Identifier Land Assessment Land Assessment Rate Rate Basedon Full Value CIalmedFull Assessment overvaluation Assessment Total Total ClaimedFullValue Value 66.00-03-08.120 $15,400 $15,400 $15.400 S15,400 91.00% 140% $16.923 $11,000 $5,923 $10,010 $5,390 GAR041-29 000 $100.000 $1.032.000 $100,000 $1,032,000 91.00% 140% $1,134,066 5737,143 $396,923 $670.800 $381,200 65.80-01-30.000 $73,500 $73,500 $73.500 573,500 91.00% 140% $80.769 $52.500 $28.269 $47.775 $25,725__ 66.80-01-01.100 $115,000 3115,000 S115,000 $115.000 91.00% 140% $126.374 SB2.143 544,231 $74,750 $40,250 - 68.80-01-01.200 $42.000 $42.000 $42,000 $42.000 91.00% 140% $46.154 $30.000 $16.154 - $27.300 $14,700 47.05-01-48.000 $21.000 $180.000 $21.000 S180.000 91.00% 140% $197.802 $128.571 $69.231 S117,000 563.000 13 of 14 FILED: CORTLAND COUNTY CLERK 07/26/2021 03:55 PM INDEX NO. EF21-395 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/26/2021 VERIFICATION STATE OF NEW YORK ) ) ss.: COUNTY OF NASSAU ) Michael Hrankiwskyj, being duly sworn, states that he is a Partner in the law firm of Cullen and Dykman LLP and the authorized agent and attorney for the Petitioner duly in this proceeding and that the foregoing petition is true to his own knowledge, except as to matters therein stated upon information and belief, and as to those matters, he believes them to be true. This verification is not made by the Petitioner because Cullen and Dykman LLP has received written authorization from the Petitioner (attached hereto) to verify the petition, and all material allegations (except those matters of public record) of said petition are within the personal knowledge of Deponent. Deponent further states that the grounds of his belief as to all matters therein stated on information and belief, are derived from admissions of the Respondents, as well as letters and other documents received from the Petiticñer concerning the matter set forth in the petition. Michael Hrankiws Sw Mo before me this day of July, 2021 Notary ISublic MARY ELLEN CASSON ' ses!dguotss!wwoQ State of New York -03 Alnr Notary Public, Alun nosse o! peggeno No. 01CAS013251 LS I. OLO 0N oualifiedin Nassau County meN ) AJeloN ElS '3!Iqnd Commission ExpiresJuly15,20 *oA NOS O 773 ABVIN 14 of 14