DRAFT
Board of Assessment Review
Town of Brutus
May 24, 2011
The Board of Assessment Review held their annual meeting on May 24, 2011 at the Town Municipal Building, 9021 N. Seneca Street, Weedsport, NY 13166 to hear and review any grievance complaints submitted by property owners of the Town of Brutus.
Present were: Ruth Harding, Chairperson; Janice Landes, Member; John Yurco, Member; Michael Picciano, Member; Ronald Batsford, Member and Pamela Kelley, Assessor.
The Chairperson called the meeting to order at 4:10 p.m.
Minutes from May 25, 2010
Member Picciano moved to accept the minutes from the May 25, 2010, second by Member Yurco.
All members voted in favor of accepting the minutes. Carried
Peter Kyle
Mr. Kyle appeared (4:10 p.m.) and Chairperson Harding read the Penal Law Oath. He is requesting that his Agriculture Exemption be returned to parcels 82.00-1-47.311, 82.00-1-47.41 and 88.00-1-2.311. The Assessor forwarded the renewal notices in November and then called him in February to remind him that the form needed to be returned by March 1st. He has had the Agriculture exemption on these parcels for the last 8 years and simply forgot to submit the forms. Copies of the complaint to change the assessments were provided to the members.
Assessor Kelley spoke with the State Real Property Representative and was advised that returning agriculture exemptions is within the Board's control..
Discussion - the Board discussed the issues of the lateness of the application, the length of time the exemption has been applied and whether to allow it to be applied.
The Board concurred that the agriculture exemptions could be applied to all of the parcels, but that it would be difficult to accept any similar excuses for missing the deadline in the future.
Mr. Kyle also submitted a complaint for the assessed value of the model home at 3 Rosewood Circle, tax map number 82.12-2-3. He does not believe that as of March 1st the property was 75% completed. Assessor Kelley spoke with the Code Enforcement Officer regarding the completeness of the model home at this time and he indicated 75%. Mr. Kyle believes that it was only 40% complete by March 1st. The electrical inspection and gas connection have not been completed. There were no garage doors or front porch. The house had been sided, but the sheet rock was not completed. The house is 2165 square feet and a CO had not yet been issued.
The assessed value is $107,980 for the house and $11,400 for the land. Chairperson Harding advised that the Board would discuss the matter and he would be advised of the decision in 7-10 days.
Mr. Kyle left the meeting at 4:26 p.m.
Discussion - the board discussed what construction had been completed by March 1st. Generally a building that is 40% complete is the shell foundation, roof, possibly windows and doors, no siding, no mechanical installations, no concrete floors and no meters installed. The features on this house were beyond this level.
The Board concurred that the model home would remain at the 75% assessed value.
Andrew Fusco, Esq. - Boundless Racing
Mr. Fusco appeared (4:27 p.m.) on behalf of Boundless Racing and Chairperson Harding read the Penal Law oath. The tax map numbers that he has submitted complaints for are 77.00-1-34 and 77.00-2-34. Last year all four parcels were grieved but two of the parcels were not reduced. There is currently a lawsuit pending to reduce these two parcels and it is pending before Judge Fischer in Rochester with an 18 month waiting period before an appearance is scheduled. He has appeared today to preserve his clients rights on these two parcels. He is asking that tax map number 77.00-1-34 be reduced from $10,000 to $7,000 and that tax map number 77.00-2-34 be changed from $1,250,000 to $502,000.
Chairperson Harding advised that the Board would discuss the matter and he would be advised of the decision in 7-10 days. Mr. Fusco left the meeting at 4:32 p.m.
Discussion - Assessor Kelley has been working with Town Attorney Yates and Weedsport School District Attorney Brian Smith to resolve this matter. An offer has been made, but has been refused by Mr. Fusco.
The Board concurred that the assessed value should remain the same for each parcel.
Patricia Dewitt
Ms. Dewitt recently purchased the home from Mr. Pollock. Ms. Dewitt appeared at 4:58 p.m. and Chairperson Harding read the Penal Law oath. The property address is 8837 Horton Street and tax map number 83.09-2-24.
The property is currently assessed at $87,800 and a reduction to $67,000 is requested. Ms. Dewitt submitted photos of the house and information on comparable properties. She also submitted the bank appraisal which was completed in March 2011 for the purchase of the property and the value was $72,000. There is a small land parcel that was also purchased but that parcel is not being grieved. Chairperson Harding advised that the Board would discuss the matter and she would be advised of the decision in 7-10 days. She left the meeting at 5:08 p.m.
Discussion - Member Landes and Chairperson Harding are familiar with the property and the appraised value of $72,000 is accurate.
The Board concurred that the assessed value should be changed to $72,000.
Pamela & Michael Aaserud
Mr. & Mrs. Aaserud forwarded a grievance letter for two parcels and it was received in a timely manner. The first property is located on Clinton Road and the tax map number is 78.00-1-22.452.
The property is currently assessed for $185,500 and a reduction to $145,000 is requested.
The house is stick built and the letter included photographs and comparables.
Discussion - the Board briefly discussed the request
The Board concurred that the assessed value would be reduced to $145,000.
The second property, tax map number 78.00-1-22.453, is a double wide on a concrete slab and is located on Pump Road. There is a 20 X 16 deck and the property has 3.79 acres. One comparable was submitted in support of their request for a reduction. The property is currently assessed for $103,716.
Discussion - A brief discussion was held.
The Board concurred that the assessed value would remain the same at $103,716.
The Board adjourned at 6:00 p.m. and the meeting was reconvened at 7:07 p.m.
Robert & Karen Whitcomb
The Whitcombs appeared at 7:37 p.m. to ask that their assessment be lowered from $274,000 to $200,000. The tax map number for their property is 77.00-2-41.2. Chairperson Harding read the Penal Law oath. The property was purchased in 1998 for $175,000 and they currently have a purchase offer in the amount of $200,000. There is no written contract with the purchaser and they are still in negotiations. Their asking price was $225,000 for the 26 acres of land. It is not crop land, but pasture and woods. They provided a brief history of the property sales for this parcel. Chairperson Harding advised that the Board would discuss the matter and they would be advised of the decision in 7-10 days. They left the meeting at 7:49 p.m.
Discussion - the property has 5-8 barns and a 2166 square foot home with 6 bedrooms. The house was built in 1825. The Assessor discussed the values of comparable farms
The Board concurred that the assessed value should be changed from $274,000 to $250,000.
Tim & Kathleen Joseph
Mr. Joseph appeared at 8:39 p.m. to ask that their assessment be lowered on two separate parcels. Chairperson Harding read the Penal Law oath. The first parcel contains an 1853 brick house and 1.79 acres of land. The tax map number is 76.00-1-58.2. The current assessed value is $143,000 and he is requesting a reduction to $105,000. The house is 4,000 square feet, but there is only approximately 2,900 square feet of living space. The house does not have insulation in the walls, has a leaky roof, cracked sills and needs new windows and foundation work. A two stall garage with cement floors is also located on the property.
The second parcel is 119.21 acres of land and the tax map number is 76.00-1-58.1. There is a shed on this property. It is currently assessed for $81,990 and he is requesting that it be reduced to $70,000. Approximately 40 acres of the land is good for crops and the rest is pasture. He has spoken with Jason at Soil and Water and he will need approval from the Army Corp of Engineer to put a pond on the property or any type of drainage work. Chairperson Harding advised that the Board would discuss these matters and he would be advised of the decision in 7-10 days. They left the meeting at 8:59 p.m.
Discussion - a brief discussion was held on both parcels by the Board.
The Board concurred that the assessed value for the parcel with the house should be changed from $143,000 to $125,000 and the second parcel would be changed from $81,990 to $70,000.
STIPULATION PROPERTIES
The Assessor provided the following information regarding properties where she had offered a stipulation to the property owners.
Joseph & Kristina Goebel
The Goebels initially built a pole barn and then their home on their Jericho Road parcel. The tax map number is 89.00-1-16.21. The land value was assessed at $70,918 for 53 acres and the house is assessed at $320,621. The assessor advised that comparable land in the area was lower than the land value here. She offered to reduce the land value by $15,756 with the total assessment of the property being $305,045. The Board approves the land value reduction for this property.
Dennis Taylor
Mr. Taylor has two rental properties. The first duplex is located on Cottage Park, tax map number 83.05-1-26, and he is in the process of making improvements to the property because the last tenant left it a mess. Pictures of the damages were available for the Boards' review and he was recently denied a bank loan because of the conditions. The appraisal completed by the bank values the property at $68,000 and it is assessed for $97,500. The Assessor evaluated the request and offered a reduction to $70,680. The Board approved the offer made by the Assessor in the amount of $70,680.
The second rental property is located on the corner of Jackson and Green Street, tax map number 83.05-2-7. This property is in much better shape. The current assessed value is $105,000 and the bank appraisal was for $97,000. The Assessor offered to reduce the assessment to $97,600 and it was accepted. The Board approved the offer made by the Assessor in the amount of $97,600.
Frederick Petrie
Mr. Petrie owns a double wide home on West Brutus Street, tax map number 82.08-1-36.2. He provided a photograph that the pool on his property had been demolished and he is requesting a reduction in his assessed value. The property is currently assessed for $61,500. The Assessor offered to lower the assessed value to $57,175 and Mr. Petrie accepted the offer. The Board approved the offer made by the Assessor for the total assessed value in the amount of $57,175.
There was no other business to come before the Board and the meeting was closed at 9:04 p.m.
Respectfully submitted,
Mary Kae Brentlinger
Town Clerk
