Preview
FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021
SUPREME COURT OF THE STATE OF NEW YORK 0005-0123
COUNTY OF WESTCHESTER
______________________________________-_______
In the Matter of the Application of | NOTICE AND PETITION
LIBERTY 111-115 FAIRVIEW PARK DRIVE LLC Index No.
Petitioner(s)
-against-
I
THE BOARD OF ASSESSORS AND/OR THE ASSESSOR
OF THE TOWN OF GREENBURGH, AND THE BOARD
OF ASSESSMENT REVIEW.
Respondents.
_____------------------------------___________
Herman Katz Cangemi Wilkes & Clyne, LLP
538 Broadhollow Road, Suite 307
Melville, NY 11747
631-501-5011
VERIFICATION
STATE OF NEW YORK, COUNTY OF SUFFOLK) ss.:
The undersigned being duly sworn, deposes and says: I am the agent for the petitioner herein.
I have read the foregoing petition and know the contents thereof; the same is true to my own
knowledge, except as to matters therein stated to be alleged upon information and belief and,
that as to those matters, I believe it to be true. The reason this verification is made by me
and not by petitioner is that all the material allegations (except those as to matters of
public record) of said petition are within my personal knowledge.
/S/
KevinM.Clyne,Esq.
Sworn to me this day:
Septemb 15, 2021
DEBORAH VERLOTTE
Notary Public State of New York
No. 01VE6065331
Qualified in Suffolk County
Commission Expires: October 15, 2021
NOTICE OF PETITION
TO THE RESPONDENTS NAMED WITHIN: PLEASE TAKE NOTICE THAT, upon the annexed verified petition,
an application will be made, pursuant to the provisions of the Real Property Tax Law at a
Special Term for Tax Certiorari of this Court, to be held at the courthouse thereof, on
December 14, 2021 at 9:30 a.m., or as soon thereafter as counsel can be heard, for the relief
prayed for in said petition, upon the grounds set forth therein, and for such other and
further relief as may be just and proper in the premises.
Dated: September 15, 2021
KevinM.Clyne,Esq.
Herman Katz Cangemi Wilkes & Clyne, LLP
538 Broadhollow Road, Suite 307
Melville, NY 11747
631-501-5011
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FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021
SUPREME COURT OF THE STATE OF NEW YORK
0005-0123
COUNTY OF WESTCHESTER
_____-_________ _ _ _ _ _ _ _ ______----- ______--_____
In the Matter of the Application of PETITION
LIBERTY 111-115 FAIRVIEW PARK DRIVE LLC Index No.
Petitioner(s)
-against-
THE BOARD OF ASSESSORS AND/OR THE ASSESSOR
OF THE TOWN OF GREENBURGH, AND THE BOARD
OF ASSESSMENT REVIEW.
Respondents.
____________ _ _ _____ _ _ _ _ _-- ____________________
TO THE SUPREME COURT OF THE STATE OF NEW YORK:
The petitioner above-named by his attorney, Herman Katz Cangemi Wilkes &
Clyne, LLP, respectfully alleges as follows:
1. At all times herein mentioned, petitioner was and still is an aggrieved
party with respect to the assessment or assessments described below within
the meaning of Section 706, Real Property Tax Law, State of New York, and the
Board of Assessors and/or Assessor is the respondent herein (hereinafter
referred to as 'the assessing jurisdiction').
2 . The respondents have heretofore prepared, completed and perfected,
purportedly according to law, an assessment roll for the assessing
jurisdiction, for the assessment year 2021, which assessment roll included an
assessment for petitioner's real property, set forth in Schedule A.
3. Petitioner duly made and filed with respondents a written application and
statement under oath, to have said assessed valuation and exemption, if
applicable, of said real property corrected and revised, specifying therein
the respect in which the assessment complained of was incorrect, and which
application and statement sought to reduce the assessment complained of as
set forth in Schedule A. The application and statement are hereby referred
to and made part hereof as though fully set forth herein.
4. Upon information and belief, a final decision and determination on the
application and statement were duly rendered by respondents who failed to
reduce the assessment as requested and confirmed or set the assessed
valuation of petitioner's property as set forth in Schedule A.
5. Thirty days have not elapsed since the filing of the certified copy of the
completed and verified assessment roll with notice thereof, or law day,
whichever is later, as permitted by R.P.T.L. Sec. 702.
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FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021
6. The assessment of petitioner's property is erroneous upon the following
grounds: (a) Excessive, as fully defined in R.P.T.L. Sec. 522, (to the extent
set forth in Schedule A); (b) Misclassification, the class designation is
incorrect, as fully defined in R.P.T.L. Sec. 522; (c) Unequal, as fully
defined in R.P.T.L. Sec.522, (to the extent set forth in Schedule A). The
assessed value is at a higher percentage of value than the assessed value of
other real property in the same class on the assessment roll and/or the
assessed value has been made at a higher proportionate value than the
assessments of all other real property on the assessment roll. The specified
instances of such unequal assessment is the assessments of all the real
property (or where applicable, in the same class on the same roll) in the
assessing jurisdiction and each and every parcel thereof; and (d) Unlawful,
in that this property and all real property in the assessing unit is not
assessed at a uniform percentage of value and that it is based upon an
assessment practice of selective or spot reassessment that has been declared
illegal and unconstitutional by the Courts of the State of New York, as
defined in R.P.T.L., and is unlawful as more fully defined in its entirety in
R.P.T.L. Sec. 522.
6a. Each claim as set forth in Paragraph 6 above is defined in R.P.T.L. Sec
522 and is incorporated herein as if fully set forth.
7. In the event that the assessment at issue is or should be subject to an
exemption or partial exemption that has been incorrectly calculated, or not
set forth at all on the taxable assessment roll, the assessment should be
reduced as it exceeds the statutory formula and/or is unlawful, unequal and
excessive.
8. Petitioner is aggrieved and injured by said unequal, excessive, illegal,
unlawful and/or misclassified assessment (as defined in R.P.T.L. Sec 522),
and will be required to pay a greater amount and proportion of taxes than
petitioner would be required to pay if the assessment had been equal and not
excessive, illegal, unlawful, misclassified and erroneous.
9. No provision is made by law for an appeal or other relief from the final
determination of the respondents except by a review by petition to the
Supreme Court. No previous application for the relief herein asked has been
made to any court or judge.
10. If "petitioner"
there is more than one petitioner herein, the word shall
"petitioners" petitioners"
mean or "each of the as the context requires. As
used herein the singular shall include the plural and the plural shall
include the singular as the context requires.
11. Petitioner protests payment of said taxes based upon the within claims
and upon the grounds that the tax rates are calculated incorrectly.
12. Petitioners are persons asserting grounds for review which present common
questions of law or fact within the meaning of R.P.T.L. Sec 706(2).
13. Respondents assessments were promulgated contrary to the rules and
regulations of Respondents, and are therefore void, illegal and
unconstitutional.
14. The assessment is illegal in that it fails to comply with the
requirements of R.P.T.L. Sec. 305(2).
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FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021
15. The assessment is illegal in that it is not predicated upon market value
of the subject property as of the appropriate taxable status and valuation
dates.
16. The provisions of R.P.T.L. Sec. 727(1), (2), (4) as applied to the
assessments under challenge herein, are illegal and unconstitutional, as
violative of the Due Process and Equal Protection Clauses of the Federal
and New York State Constitutions, and conflict with the standard of
assessing under R.P.T.L. 302 and 305 if applicable.
17. The provisions of R.P.T.L. Sec. 739(1), (2), (3) as applied to the
assessments under challenge herein, are illegal and unconstitutional, as
violative of the Due Process and Equal Protection Clauses of the Federal and
New York State Constitutions, and conflict with the standard of assessing
under R.P.T.L. 302 and 305, if applicable.
18. The provisions referenced in paragraphs 16 and 17 above, are violative of
Article 16, Sections 1 and 2 of the New York State Constitutions.
19. The assessment is unlawful and/or illegal as the Assessor and/or the
Board of Assessors has included within the assessment non-assessable and/or
non real property items, thereby violating R.P.T.L. Section 300, and the New
York State Constitution.
20. The assessment has been arbitrarily maintained by respondents and the
equalized or full value is not reflective of the true value of the property.
21. The assessments were set in violation of equitable, scientific and proper
appraisal methodology for valuing real property.
WHEREFORE, petitioner prays that the Supreme Court review and correct on the
merits the final determination of respondents on the grounds set forth in
this petition, and that the Court take evidence to enable petitioner to show
the unequal, excessive, unlawful, illegal, misclassif ied and erroneous
assessment of the real property to the end that the assessment may be reduced
to the value thereof for land and improvements, and to a valuation
proportionate to the assessments of other real property, and/or other
property in the same class , assessed on the same rolls for the same year, so
that equality of assessments will result, and may be properly classified, and
for such other and further relief as the Court may deem proper, together with
the costs of disbursements of this proceeding.
4 of 5
FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021
"A"
SCHEDULE
LIBERTY I11-115 FAIRVIEW PARK DRIVE LLC
v.
THE TOWN OF GREENBURGH
ITS ASSESSOR, AND BOARD OF ASSESSMENT REVIEW
Original Claimed Confirmed Extent of Excessive
Assessed Assessment Assessment and/or Unequal
Valuation Va!uation Valuation Assessment
Property Description __ ($) (S) (ST
Sec. 7.60, BK. 3, Lot 1, ACCT7196240
111 & 115 FAIRVIEW PARK DRIVE
POCANTICO HILLS CENTRAL SCHOOL DISTRICT
3,038,400 303,840 3,038,400 2,734,560
Sec. 7.110, BK. 14,Lot 5, ACCT #7196375
111 & 115 FAIRVIEW PARK DRIVE
POCANTICO HILLS CENTRAL SCHOOL DISTRICT
22,739,000 2,273,900 22,739,000 20,465,100
Grand Total25,777,400
5
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Preview
FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021 SUPREME COURT OF THE STATE OF NEW YORK 0005-0123 COUNTY OF WESTCHESTER ______________________________________-_______ In the Matter of the Application of | NOTICE AND PETITION LIBERTY 111-115 FAIRVIEW PARK DRIVE LLC Index No. Petitioner(s) -against- I THE BOARD OF ASSESSORS AND/OR THE ASSESSOR OF THE TOWN OF GREENBURGH, AND THE BOARD OF ASSESSMENT REVIEW. Respondents. _____------------------------------___________ Herman Katz Cangemi Wilkes & Clyne, LLP 538 Broadhollow Road, Suite 307 Melville, NY 11747 631-501-5011 VERIFICATION STATE OF NEW YORK, COUNTY OF SUFFOLK) ss.: The undersigned being duly sworn, deposes and says: I am the agent for the petitioner herein. I have read the foregoing petition and know the contents thereof; the same is true to my own knowledge, except as to matters therein stated to be alleged upon information and belief and, that as to those matters, I believe it to be true. The reason this verification is made by me and not by petitioner is that all the material allegations (except those as to matters of public record) of said petition are within my personal knowledge. /S/ KevinM.Clyne,Esq. Sworn to me this day: Septemb 15, 2021 DEBORAH VERLOTTE Notary Public State of New York No. 01VE6065331 Qualified in Suffolk County Commission Expires: October 15, 2021 NOTICE OF PETITION TO THE RESPONDENTS NAMED WITHIN: PLEASE TAKE NOTICE THAT, upon the annexed verified petition, an application will be made, pursuant to the provisions of the Real Property Tax Law at a Special Term for Tax Certiorari of this Court, to be held at the courthouse thereof, on December 14, 2021 at 9:30 a.m., or as soon thereafter as counsel can be heard, for the relief prayed for in said petition, upon the grounds set forth therein, and for such other and further relief as may be just and proper in the premises. Dated: September 15, 2021 KevinM.Clyne,Esq. Herman Katz Cangemi Wilkes & Clyne, LLP 538 Broadhollow Road, Suite 307 Melville, NY 11747 631-501-5011 1 of 5 FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021 SUPREME COURT OF THE STATE OF NEW YORK 0005-0123 COUNTY OF WESTCHESTER _____-_________ _ _ _ _ _ _ _ ______----- ______--_____ In the Matter of the Application of PETITION LIBERTY 111-115 FAIRVIEW PARK DRIVE LLC Index No. Petitioner(s) -against- THE BOARD OF ASSESSORS AND/OR THE ASSESSOR OF THE TOWN OF GREENBURGH, AND THE BOARD OF ASSESSMENT REVIEW. Respondents. ____________ _ _ _____ _ _ _ _ _-- ____________________ TO THE SUPREME COURT OF THE STATE OF NEW YORK: The petitioner above-named by his attorney, Herman Katz Cangemi Wilkes & Clyne, LLP, respectfully alleges as follows: 1. At all times herein mentioned, petitioner was and still is an aggrieved party with respect to the assessment or assessments described below within the meaning of Section 706, Real Property Tax Law, State of New York, and the Board of Assessors and/or Assessor is the respondent herein (hereinafter referred to as 'the assessing jurisdiction'). 2 . The respondents have heretofore prepared, completed and perfected, purportedly according to law, an assessment roll for the assessing jurisdiction, for the assessment year 2021, which assessment roll included an assessment for petitioner's real property, set forth in Schedule A. 3. Petitioner duly made and filed with respondents a written application and statement under oath, to have said assessed valuation and exemption, if applicable, of said real property corrected and revised, specifying therein the respect in which the assessment complained of was incorrect, and which application and statement sought to reduce the assessment complained of as set forth in Schedule A. The application and statement are hereby referred to and made part hereof as though fully set forth herein. 4. Upon information and belief, a final decision and determination on the application and statement were duly rendered by respondents who failed to reduce the assessment as requested and confirmed or set the assessed valuation of petitioner's property as set forth in Schedule A. 5. Thirty days have not elapsed since the filing of the certified copy of the completed and verified assessment roll with notice thereof, or law day, whichever is later, as permitted by R.P.T.L. Sec. 702. 2 of 5 FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021 6. The assessment of petitioner's property is erroneous upon the following grounds: (a) Excessive, as fully defined in R.P.T.L. Sec. 522, (to the extent set forth in Schedule A); (b) Misclassification, the class designation is incorrect, as fully defined in R.P.T.L. Sec. 522; (c) Unequal, as fully defined in R.P.T.L. Sec.522, (to the extent set forth in Schedule A). The assessed value is at a higher percentage of value than the assessed value of other real property in the same class on the assessment roll and/or the assessed value has been made at a higher proportionate value than the assessments of all other real property on the assessment roll. The specified instances of such unequal assessment is the assessments of all the real property (or where applicable, in the same class on the same roll) in the assessing jurisdiction and each and every parcel thereof; and (d) Unlawful, in that this property and all real property in the assessing unit is not assessed at a uniform percentage of value and that it is based upon an assessment practice of selective or spot reassessment that has been declared illegal and unconstitutional by the Courts of the State of New York, as defined in R.P.T.L., and is unlawful as more fully defined in its entirety in R.P.T.L. Sec. 522. 6a. Each claim as set forth in Paragraph 6 above is defined in R.P.T.L. Sec 522 and is incorporated herein as if fully set forth. 7. In the event that the assessment at issue is or should be subject to an exemption or partial exemption that has been incorrectly calculated, or not set forth at all on the taxable assessment roll, the assessment should be reduced as it exceeds the statutory formula and/or is unlawful, unequal and excessive. 8. Petitioner is aggrieved and injured by said unequal, excessive, illegal, unlawful and/or misclassified assessment (as defined in R.P.T.L. Sec 522), and will be required to pay a greater amount and proportion of taxes than petitioner would be required to pay if the assessment had been equal and not excessive, illegal, unlawful, misclassified and erroneous. 9. No provision is made by law for an appeal or other relief from the final determination of the respondents except by a review by petition to the Supreme Court. No previous application for the relief herein asked has been made to any court or judge. 10. If "petitioner" there is more than one petitioner herein, the word shall "petitioners" petitioners" mean or "each of the as the context requires. As used herein the singular shall include the plural and the plural shall include the singular as the context requires. 11. Petitioner protests payment of said taxes based upon the within claims and upon the grounds that the tax rates are calculated incorrectly. 12. Petitioners are persons asserting grounds for review which present common questions of law or fact within the meaning of R.P.T.L. Sec 706(2). 13. Respondents assessments were promulgated contrary to the rules and regulations of Respondents, and are therefore void, illegal and unconstitutional. 14. The assessment is illegal in that it fails to comply with the requirements of R.P.T.L. Sec. 305(2). 3 of 5 FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021 15. The assessment is illegal in that it is not predicated upon market value of the subject property as of the appropriate taxable status and valuation dates. 16. The provisions of R.P.T.L. Sec. 727(1), (2), (4) as applied to the assessments under challenge herein, are illegal and unconstitutional, as violative of the Due Process and Equal Protection Clauses of the Federal and New York State Constitutions, and conflict with the standard of assessing under R.P.T.L. 302 and 305 if applicable. 17. The provisions of R.P.T.L. Sec. 739(1), (2), (3) as applied to the assessments under challenge herein, are illegal and unconstitutional, as violative of the Due Process and Equal Protection Clauses of the Federal and New York State Constitutions, and conflict with the standard of assessing under R.P.T.L. 302 and 305, if applicable. 18. The provisions referenced in paragraphs 16 and 17 above, are violative of Article 16, Sections 1 and 2 of the New York State Constitutions. 19. The assessment is unlawful and/or illegal as the Assessor and/or the Board of Assessors has included within the assessment non-assessable and/or non real property items, thereby violating R.P.T.L. Section 300, and the New York State Constitution. 20. The assessment has been arbitrarily maintained by respondents and the equalized or full value is not reflective of the true value of the property. 21. The assessments were set in violation of equitable, scientific and proper appraisal methodology for valuing real property. WHEREFORE, petitioner prays that the Supreme Court review and correct on the merits the final determination of respondents on the grounds set forth in this petition, and that the Court take evidence to enable petitioner to show the unequal, excessive, unlawful, illegal, misclassif ied and erroneous assessment of the real property to the end that the assessment may be reduced to the value thereof for land and improvements, and to a valuation proportionate to the assessments of other real property, and/or other property in the same class , assessed on the same rolls for the same year, so that equality of assessments will result, and may be properly classified, and for such other and further relief as the Court may deem proper, together with the costs of disbursements of this proceeding. 4 of 5 FILED: WESTCHESTER COUNTY CLERK 09/22/2021 02:40 PM INDEX NO. 63254/2021 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 09/22/2021 "A" SCHEDULE LIBERTY I11-115 FAIRVIEW PARK DRIVE LLC v. THE TOWN OF GREENBURGH ITS ASSESSOR, AND BOARD OF ASSESSMENT REVIEW Original Claimed Confirmed Extent of Excessive Assessed Assessment Assessment and/or Unequal Valuation Va!uation Valuation Assessment Property Description __ ($) (S) (ST Sec. 7.60, BK. 3, Lot 1, ACCT7196240 111 & 115 FAIRVIEW PARK DRIVE POCANTICO HILLS CENTRAL SCHOOL DISTRICT 3,038,400 303,840 3,038,400 2,734,560 Sec. 7.110, BK. 14,Lot 5, ACCT #7196375 111 & 115 FAIRVIEW PARK DRIVE POCANTICO HILLS CENTRAL SCHOOL DISTRICT 22,739,000 2,273,900 22,739,000 20,465,100 Grand Total25,777,400 5 5 of 5