Preview
FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF ORANGE
X
n the Matter of Application of:
PETITION
MEADOW HILL REALTY, LLC
Petitioner, Index No.:
Tax Year: 2018/2019
-against-
THE ASSESSOR, THE BOARD OF ASSESSORS AND
THE BOARD OF ASSESSMENT REVIEW OF THE
TOWN OF NEWBURGH AND THE TOWN OF
NEWBURGH,
Respondents.
For Review of a Tax Assessment under Article 7 of the
Real Property Tax Law.
____________ _________ -----X
The aforementioned Petitioner, by its attorney, RAMETTA & RAMETTA, LLC,
respectfully alleges as follows:
e-
1. The aforementioned Petitioner whose address is c/o RAMETTA & RAMETTA,
LLC, 30 Matthews St, Ste. 104, Goshen, NY 10924, at alltimes herein mentioned, was
and stillis an aggrieved party under section 704 and 706 of the RPTL with respect to the
assessment roll referenced in this petition.
2. The Respondents prepared and completed, according to law, a tentative
assessment roll for the jurisdictionfor the 2018/2019 tax which
assessing year,
assessment roll included a land assessment of $215,600.00 and a total assessment of
$1,550,500.00 for Petitioner's real property, described as follows:
1418 Route 300
TOWN OF NEWBURGH
Section-Block-Lot: 60-3-51.1
"Petitioner"
3. If there be more than one Petitioner herein, the word shall mean
"Petitioners"
or "each of the Petitioners", whenever the sense and context so requires.
FiledinOrange County 07/23/2018 01:41:57 PM $0.00 1
Bk: of
51316 Pg: 1906 Index: # EF007616-2018 Clerk: DB
FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018
"assessment"
4. If there be more than one assessment here, the word shall mean
"assessments"
or "each of the assessments", whenever the sense and context so requires.
"property"
5. If there be more than one property here, the word shall mean
"properties"
or "each ofthe properties", whenever the sense and context so requires.
6. Respondents are authorized to assess real property in said jurisdiction.
7. Respondents are authorized to hear and determine compkints in relation to
assasment and have all of the powers and duties imposed by the Real Property Tax law.
8. The Respondents prepared and completed a tentative assessment roll of all real
property in said jurisdiction for the 2018/2019 tax year.
9. On or before Grievance Day, Petitioner protested said assessment by filing with
Respondents a written application for correction of the assessed valuation(s), which
application included a statement, under oath, specifying the respects in which said
assessment was incorrect and a request that said assessment be corrected and reduced as
"A"
set forth in therein. (Attached hereto as Exhibit is a copy of said application.) Said
application and statements are hereby referred to and made a part ofthis Petition as if
fully set forth herein.
10. That said application and statements were received by Respondents, without
objection, within the time fixed by law for the making and hearing of complaints in
respect to assessments.
11. A fmal decision and determination of the assessments of said real properties were
duly rendered by Respondents, who failed to correct and reduce said assessment to the
extent requested and finally completed and filed the assessment roll as required by law.
12. Thirty (30) days has not elapsed since the latter of the final completion and filing
of the assessment roll and the giving of notice thereof as required by law, or, the fmal day
set by law for the filing of the accessment roll.
13. The Petitioner herein alleges that a common question of law or fact exists
pursuant to RPTL Section 706(2).
14. The said assessment of your Petitioner's property on the assessment roll as finally
completed is incorrect and erroneous upon the following grounds;
(a) Excessive to the extent set forth belowf
Description of real property: 60-3-51.1
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Tentative Assessment: $1,550,500
Claimed Assessment: $155,050
Final Assessment: $1,550,500
Excessive amount: $1,395,450
(b) Unequal to the extent setforth below in that there is an inequality of
assessments, the Petitioner's assessment having been made at a higher
proportionate valuation than the assessments of other real property on the
same roll and/or other real property in the same class on the same roll by the
same onicers and Respondents; the specified instances of said inequality are
the assessments of all of the real property and/or other real property in the
same class other than the property of Petitioner in the assessing jurisdiction
and in each and every parcel thereof; in order that the assessment of
Petitioner's real property be made proportionate to assessments of all of the
real property throughout the assessing jurisdiction and/or other real property
in the same class throughout the assessing jurisdiction, itis necessary that it be
reduced to the amount set forth below:
Description of real property; 60-3-51.1
Tentative Assessment: $1,550,500
Claimed Assessment: $155,050
Final Assessment: $1,550,500
Unequal amount: $1,395,450
(c) Illegality to the extent set forth below in that subject property is being
assessed in an erroneous, arbitrary and capricious manner:
Description of real property: 60-3-51.1
Tentative Assessment: $1,550,500
Claimed Assessment: $155,050
Final Assessment: $1,550,500
Illegal amóunt: $1,395,450
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(d) Unconstitutional to the extent the methodology used by Respondents is in
violation of the Equal Protection Clause of the New fork State Constitution
and the United States Constitution.
(e) Illegal and unconstitutional to the extent that the Petitioner's property has
been reevaluated by the Respondents, and on information and belief, no
improvements had been made by Petitioner and no construction of any
structure has occurred which could justify the increase in assessment.
15. While confinning the increased assessment placed upon the Petitioner's real
property, on information and belief the Respondent Assessor(s) did not engage in any
market reevaluation as to lots that are similar to those owned by the Petitioner.
16. Ifthe assessment at issue is a transitional assessment, such assessment is
excessive, erroneous and illegal in that it exceeds the permissible transitional increase as
set forth in the Real Property Tax Law.
17. Your Petitioner is aggrieved and injured by said unjust, unequal, excessive,
illegal, incorrect and erroneous assessment in that, by reason thereof Petitioner will be
cümpelled to pay a greater amount and proportion of taxes based upon the assessment roll
than Petitioner would be required to pay ifsaid assessment had been just, fair, equal and
correct.
18. No provision is made by law for an appeal or other relief froin the final
detemreation of Respondents, except by a:review by petition to the Supreme Court and
no previous application for the relief herein asked has been made to any court or judge.
19. The assessment is excessive and illegal in that Petitioner is denied the benefit of
certain exemptions even though the Petitioner complied with all the requirements set
forth therein.
20. The Petitioner's real property has been misclassified. The class designation of
Petitioner's real property resulti in an incorrect allocation of the real.property's assessed
valuation between two or more classes. The criteria used by the Respondents for the
determination by tax class are arbitrary, capricious and unlawful.
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21. The Agricultural Exemption is improperlyimplemented in that itomitted acreage
as not qualified for the exemption even though this acreage is used solely for agricultural
use.
WHEREFORE, your Petitioner prays that the Supreme Court review and correct
on the merits the aforementioned final determination of the Respondents on the grounds
set forth in this Petition, and that the said Court take evidence to enable your Petitioner to
show the unjust, unequal, excessive, illegal, aiilsdassified and erroneous asséssment of
the said real property to the end that the assessment may be reduced to the full,true and
market value thereof for land and improvements and to a valuation proportionate to the
assessments of other real property, and/or all other property in the same class, assessed on
the same rolls for the same year, so that equality of assessments will result, and may be
properly classified, and for such other and further relief as the Court may deem proper,
together with the costs and disbursements of this proceeding.
Dated: July 23, 2018
Yours, .
Itf:.Robert M. Rametta, Esq.
RAMETTA & RAMETTA, ELC
30 Matthews Street- Suite 104
Goshen, New York 10924
845.294.1464
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FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018
NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018
STATE OF NEW YORK )
ss.;
COUNTY OF ORANGE )
ROBERT M RAMETTA, being duly sworn, deposes and says:
That deponent is the authorized agent for the Petitioners herein, that deponent has
read the foregoing Notice of Petition and Petition and knows the contents thereof; that
the same is true to deponent's own knowledge, except as to matters therein stated to be
alleged upon information and belief, and that as to those matter, deponent believes itto
be true; and that the reason for this verification is made by deponent and not by the
Petitioners is that allthe material allegations (except those as to matters of public record)
of said Petition are within the personal knowledge of deponent.
ROBERT M. RAMETTA
Sworn to before me this
day of July, 2018
/Notary Public
MICHELE RAMETTA
NÔTANY PUBUC-STATÈ OF NE ÝÖRÏÈ
No. 02RA6106994
fiqd in brange ,County
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Preview
FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018 SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF ORANGE X n the Matter of Application of: PETITION MEADOW HILL REALTY, LLC Petitioner, Index No.: Tax Year: 2018/2019 -against- THE ASSESSOR, THE BOARD OF ASSESSORS AND THE BOARD OF ASSESSMENT REVIEW OF THE TOWN OF NEWBURGH AND THE TOWN OF NEWBURGH, Respondents. For Review of a Tax Assessment under Article 7 of the Real Property Tax Law. ____________ _________ -----X The aforementioned Petitioner, by its attorney, RAMETTA & RAMETTA, LLC, respectfully alleges as follows: e- 1. The aforementioned Petitioner whose address is c/o RAMETTA & RAMETTA, LLC, 30 Matthews St, Ste. 104, Goshen, NY 10924, at alltimes herein mentioned, was and stillis an aggrieved party under section 704 and 706 of the RPTL with respect to the assessment roll referenced in this petition. 2. The Respondents prepared and completed, according to law, a tentative assessment roll for the jurisdictionfor the 2018/2019 tax which assessing year, assessment roll included a land assessment of $215,600.00 and a total assessment of $1,550,500.00 for Petitioner's real property, described as follows: 1418 Route 300 TOWN OF NEWBURGH Section-Block-Lot: 60-3-51.1 "Petitioner" 3. If there be more than one Petitioner herein, the word shall mean "Petitioners" or "each of the Petitioners", whenever the sense and context so requires. FiledinOrange County 07/23/2018 01:41:57 PM $0.00 1 Bk: of 51316 Pg: 1906 Index: # EF007616-2018 Clerk: DB FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018 "assessment" 4. If there be more than one assessment here, the word shall mean "assessments" or "each of the assessments", whenever the sense and context so requires. "property" 5. If there be more than one property here, the word shall mean "properties" or "each ofthe properties", whenever the sense and context so requires. 6. Respondents are authorized to assess real property in said jurisdiction. 7. Respondents are authorized to hear and determine compkints in relation to assasment and have all of the powers and duties imposed by the Real Property Tax law. 8. The Respondents prepared and completed a tentative assessment roll of all real property in said jurisdiction for the 2018/2019 tax year. 9. On or before Grievance Day, Petitioner protested said assessment by filing with Respondents a written application for correction of the assessed valuation(s), which application included a statement, under oath, specifying the respects in which said assessment was incorrect and a request that said assessment be corrected and reduced as "A" set forth in therein. (Attached hereto as Exhibit is a copy of said application.) Said application and statements are hereby referred to and made a part ofthis Petition as if fully set forth herein. 10. That said application and statements were received by Respondents, without objection, within the time fixed by law for the making and hearing of complaints in respect to assessments. 11. A fmal decision and determination of the assessments of said real properties were duly rendered by Respondents, who failed to correct and reduce said assessment to the extent requested and finally completed and filed the assessment roll as required by law. 12. Thirty (30) days has not elapsed since the latter of the final completion and filing of the assessment roll and the giving of notice thereof as required by law, or, the fmal day set by law for the filing of the accessment roll. 13. The Petitioner herein alleges that a common question of law or fact exists pursuant to RPTL Section 706(2). 14. The said assessment of your Petitioner's property on the assessment roll as finally completed is incorrect and erroneous upon the following grounds; (a) Excessive to the extent set forth belowf Description of real property: 60-3-51.1 2 of 6 FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018 Tentative Assessment: $1,550,500 Claimed Assessment: $155,050 Final Assessment: $1,550,500 Excessive amount: $1,395,450 (b) Unequal to the extent setforth below in that there is an inequality of assessments, the Petitioner's assessment having been made at a higher proportionate valuation than the assessments of other real property on the same roll and/or other real property in the same class on the same roll by the same onicers and Respondents; the specified instances of said inequality are the assessments of all of the real property and/or other real property in the same class other than the property of Petitioner in the assessing jurisdiction and in each and every parcel thereof; in order that the assessment of Petitioner's real property be made proportionate to assessments of all of the real property throughout the assessing jurisdiction and/or other real property in the same class throughout the assessing jurisdiction, itis necessary that it be reduced to the amount set forth below: Description of real property; 60-3-51.1 Tentative Assessment: $1,550,500 Claimed Assessment: $155,050 Final Assessment: $1,550,500 Unequal amount: $1,395,450 (c) Illegality to the extent set forth below in that subject property is being assessed in an erroneous, arbitrary and capricious manner: Description of real property: 60-3-51.1 Tentative Assessment: $1,550,500 Claimed Assessment: $155,050 Final Assessment: $1,550,500 Illegal amóunt: $1,395,450 3 of 6 FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018 (d) Unconstitutional to the extent the methodology used by Respondents is in violation of the Equal Protection Clause of the New fork State Constitution and the United States Constitution. (e) Illegal and unconstitutional to the extent that the Petitioner's property has been reevaluated by the Respondents, and on information and belief, no improvements had been made by Petitioner and no construction of any structure has occurred which could justify the increase in assessment. 15. While confinning the increased assessment placed upon the Petitioner's real property, on information and belief the Respondent Assessor(s) did not engage in any market reevaluation as to lots that are similar to those owned by the Petitioner. 16. Ifthe assessment at issue is a transitional assessment, such assessment is excessive, erroneous and illegal in that it exceeds the permissible transitional increase as set forth in the Real Property Tax Law. 17. Your Petitioner is aggrieved and injured by said unjust, unequal, excessive, illegal, incorrect and erroneous assessment in that, by reason thereof Petitioner will be cümpelled to pay a greater amount and proportion of taxes based upon the assessment roll than Petitioner would be required to pay ifsaid assessment had been just, fair, equal and correct. 18. No provision is made by law for an appeal or other relief froin the final detemreation of Respondents, except by a:review by petition to the Supreme Court and no previous application for the relief herein asked has been made to any court or judge. 19. The assessment is excessive and illegal in that Petitioner is denied the benefit of certain exemptions even though the Petitioner complied with all the requirements set forth therein. 20. The Petitioner's real property has been misclassified. The class designation of Petitioner's real property resulti in an incorrect allocation of the real.property's assessed valuation between two or more classes. The criteria used by the Respondents for the determination by tax class are arbitrary, capricious and unlawful. 4 of 6 FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018 21. The Agricultural Exemption is improperlyimplemented in that itomitted acreage as not qualified for the exemption even though this acreage is used solely for agricultural use. WHEREFORE, your Petitioner prays that the Supreme Court review and correct on the merits the aforementioned final determination of the Respondents on the grounds set forth in this Petition, and that the said Court take evidence to enable your Petitioner to show the unjust, unequal, excessive, illegal, aiilsdassified and erroneous asséssment of the said real property to the end that the assessment may be reduced to the full,true and market value thereof for land and improvements and to a valuation proportionate to the assessments of other real property, and/or all other property in the same class, assessed on the same rolls for the same year, so that equality of assessments will result, and may be properly classified, and for such other and further relief as the Court may deem proper, together with the costs and disbursements of this proceeding. Dated: July 23, 2018 Yours, . Itf:.Robert M. Rametta, Esq. RAMETTA & RAMETTA, ELC 30 Matthews Street- Suite 104 Goshen, New York 10924 845.294.1464 5 of 6 FILED: ORANGE COUNTY CLERK 07/23/2018 01:41 PM INDEX NO. EF007616-2018 NYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/23/2018 STATE OF NEW YORK ) ss.; COUNTY OF ORANGE ) ROBERT M RAMETTA, being duly sworn, deposes and says: That deponent is the authorized agent for the Petitioners herein, that deponent has read the foregoing Notice of Petition and Petition and knows the contents thereof; that the same is true to deponent's own knowledge, except as to matters therein stated to be alleged upon information and belief, and that as to those matter, deponent believes itto be true; and that the reason for this verification is made by deponent and not by the Petitioners is that allthe material allegations (except those as to matters of public record) of said Petition are within the personal knowledge of deponent. ROBERT M. RAMETTA Sworn to before me this day of July, 2018 /Notary Public MICHELE RAMETTA NÔTANY PUBUC-STATÈ OF NE ÝÖRÏÈ No. 02RA6106994 fiqd in brange ,County 6 of 6