Malta Town Centre Ltd. I. v. Town of Malta, 3 N.Y.2d 563 (2004) reversing 2 A.D.
2d 957, 767 N.Y.S.2d 685 (3d Dept. 2003) affirming 195 Misc.2d 619, 757 N.Y.S.
2d 719 (Saratoga Cty. Sup. Ct. 2003) – Successfully argued for reversal of
Appellate Division decision on effect of annual reassessment on “three-year
freeze” under RPTL 727
Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye, 6 Misc.3d
1035(A), 2005 WL 562748 (Westchester County Sup. Ct) – Burden of proof for
charitable and hospital exemption
Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye, 2006 NY Slip
Op 50392U, 11 Misc. 3d 1065A (Westchester County Sup. Ct. 2006) –
Admissibility of prior appraisal reports
Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye, 2006 NY Slip
Op 50283U, 11 Misc. 3d 1059A, (Westchester County Sup. Ct. 2006) –
Admissibility of state website materials
Colonie Plaza LLP v. Town of Colonie, 15 A.D.3d 830, 790 N.Y.S.2d 283 (3d
Dept. 2005) – Effect of revaluation on three-year freeze under RPTL 727
Rossi. V. Town of Colonie Dept. of Assessment, 13 A.D.2d 683, 785 N.Y.S.2d
779 (3d Dept. 2004) - Denial of disability exemption
Myron Hunt/Shaker Loudon Associates v. Town of Colonie, 6 A.D.3d 953, 775 N.
Y.S.2d 198 (3d Dept. 2004) - Valuation of Shopping Plaza
Friar Tuck Inn of the Catskills, Inc. v. Town of Catskill, 2 A.D.3d 1089, 768 N.Y.S.
2d 682 (3d Dept. 2003) - Valuation of Resort Hotel
Town of Marbletown v. NY State Board of Real Property Services, 306 A.D.2d
731, 760 N.Y.S.2d 900 (3d Dept. 2003) - Challenge to State Equalization Rate
Villa Roma Country Club Inc. v. Town of Delaware, 301 A.D.2d 911, 754 N.Y.S.
2d 119 (3d Dept. 2003) - Valuation of Resort Hotel with golf course, ski area
Scellen v. Assessor (Glens Falls), 300 A.D.2d 979, 753 N.Y.S.2d 536 (3d Dept.
2002) - Application of RPTL 727 “three-year freeze” where Petitioner fails to file in
subsequent years
Evans v. Board of Assessment Review (Town of Catskill), 300 A.D.2d 768, 752
N.Y.S.2d 125 (3d Dept. 2002) - Enforcement of Order Approving Tax Certiorari
Settlement
NYCO Minerals Inc. v. Town of Lewis, 296 A.D.2d 748, 745 N.Y.S.2d 268 (3d
Dept. 2002) Valuation of wollastonite mine
Evans v. Board of Assessment Review (Town of Catskill), 284 A.D.2d 753, 727
N.Y.S.2d 706 (3d Dept. 2001) - Enforcement of Order approving Tax Certiorari
Settlement
Storm King Art Center v. Tiffany, 280 A.D.2d 606, 720 N.Y.S.2d 548 (2d Dept.
2001) - 420-a exemption for sculpture park
Schachenmayr v. Board of Assessors, 263 A.D.2d 731, 693 N.Y.S.2d 701 (3d
Dept. 1999) - Valuation of Lake Placid Hotel
Balboaa Land Development Inc. v. Town of Caroga, 257 A.D.2d 790, 683 N.Y.S.
2d 668 (3d Dept. 1999) aff’d on remand 265 A.D.2d 690, 696 N.Y.S.2d 907. -
Valuation of amusement park
Breitenstein v. State, 245 A.D.2d 837, 666 N.Y.S.2d 769 (3d Dept. 1997) -
Eminent Domain Valuation of property abutting major roadway
Meditrust v. Fahey, 245 A.D.2d 661, 664 N.Y.S.2d 874 (3d Dept. 1997) Tax
certiorari challenge – substance abuse facility
Matter of Acquisition of Real Property by County of Warren, 244 A.D.2d 615,
663 N.Y.S.2d 731 (3d Dept. 1997) - Eminent Domain Valuation – commercial
property
Board of Managers of Harbor Condominiums v. Board of Assessors, 238 A.D.
2d 825, 656 N.Y.S.2d 531 (3d Dept. 1997) - Valuation of Lake Placid
Condominiums
Fistraw-Del Holding Corp. v. Assessor, Town of Colonie, 235 A.D.2d 660, 652 N.
Y.S.2d 340 (3d Dept. 1997) - Valuation of Large Shopping Center
Bassett Mountain Recreation Center v. Town of Jay Board of Assessors, 232
A.D.2d 934, 649 N.Y.S.2d 217 (3d Dept. 1996) - Valuation of Conference Center
and Facilities
2d 957, 767 N.Y.S.2d 685 (3d Dept. 2003) affirming 195 Misc.2d 619, 757 N.Y.S.
2d 719 (Saratoga Cty. Sup. Ct. 2003) – Successfully argued for reversal of
Appellate Division decision on effect of annual reassessment on “three-year
freeze” under RPTL 727
Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye, 6 Misc.3d
1035(A), 2005 WL 562748 (Westchester County Sup. Ct) – Burden of proof for
charitable and hospital exemption
Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye, 2006 NY Slip
Op 50392U, 11 Misc. 3d 1065A (Westchester County Sup. Ct. 2006) –
Admissibility of prior appraisal reports
Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye, 2006 NY Slip
Op 50283U, 11 Misc. 3d 1059A, (Westchester County Sup. Ct. 2006) –
Admissibility of state website materials
Colonie Plaza LLP v. Town of Colonie, 15 A.D.3d 830, 790 N.Y.S.2d 283 (3d
Dept. 2005) – Effect of revaluation on three-year freeze under RPTL 727
Rossi. V. Town of Colonie Dept. of Assessment, 13 A.D.2d 683, 785 N.Y.S.2d
779 (3d Dept. 2004) - Denial of disability exemption
Myron Hunt/Shaker Loudon Associates v. Town of Colonie, 6 A.D.3d 953, 775 N.
Y.S.2d 198 (3d Dept. 2004) - Valuation of Shopping Plaza
Friar Tuck Inn of the Catskills, Inc. v. Town of Catskill, 2 A.D.3d 1089, 768 N.Y.S.
2d 682 (3d Dept. 2003) - Valuation of Resort Hotel
Town of Marbletown v. NY State Board of Real Property Services, 306 A.D.2d
731, 760 N.Y.S.2d 900 (3d Dept. 2003) - Challenge to State Equalization Rate
Villa Roma Country Club Inc. v. Town of Delaware, 301 A.D.2d 911, 754 N.Y.S.
2d 119 (3d Dept. 2003) - Valuation of Resort Hotel with golf course, ski area
Scellen v. Assessor (Glens Falls), 300 A.D.2d 979, 753 N.Y.S.2d 536 (3d Dept.
2002) - Application of RPTL 727 “three-year freeze” where Petitioner fails to file in
subsequent years
Evans v. Board of Assessment Review (Town of Catskill), 300 A.D.2d 768, 752
N.Y.S.2d 125 (3d Dept. 2002) - Enforcement of Order Approving Tax Certiorari
Settlement
NYCO Minerals Inc. v. Town of Lewis, 296 A.D.2d 748, 745 N.Y.S.2d 268 (3d
Dept. 2002) Valuation of wollastonite mine
Evans v. Board of Assessment Review (Town of Catskill), 284 A.D.2d 753, 727
N.Y.S.2d 706 (3d Dept. 2001) - Enforcement of Order approving Tax Certiorari
Settlement
Storm King Art Center v. Tiffany, 280 A.D.2d 606, 720 N.Y.S.2d 548 (2d Dept.
2001) - 420-a exemption for sculpture park
Schachenmayr v. Board of Assessors, 263 A.D.2d 731, 693 N.Y.S.2d 701 (3d
Dept. 1999) - Valuation of Lake Placid Hotel
Balboaa Land Development Inc. v. Town of Caroga, 257 A.D.2d 790, 683 N.Y.S.
2d 668 (3d Dept. 1999) aff’d on remand 265 A.D.2d 690, 696 N.Y.S.2d 907. -
Valuation of amusement park
Breitenstein v. State, 245 A.D.2d 837, 666 N.Y.S.2d 769 (3d Dept. 1997) -
Eminent Domain Valuation of property abutting major roadway
Meditrust v. Fahey, 245 A.D.2d 661, 664 N.Y.S.2d 874 (3d Dept. 1997) Tax
certiorari challenge – substance abuse facility
Matter of Acquisition of Real Property by County of Warren, 244 A.D.2d 615,
663 N.Y.S.2d 731 (3d Dept. 1997) - Eminent Domain Valuation – commercial
property
Board of Managers of Harbor Condominiums v. Board of Assessors, 238 A.D.
2d 825, 656 N.Y.S.2d 531 (3d Dept. 1997) - Valuation of Lake Placid
Condominiums
Fistraw-Del Holding Corp. v. Assessor, Town of Colonie, 235 A.D.2d 660, 652 N.
Y.S.2d 340 (3d Dept. 1997) - Valuation of Large Shopping Center
Bassett Mountain Recreation Center v. Town of Jay Board of Assessors, 232
A.D.2d 934, 649 N.Y.S.2d 217 (3d Dept. 1996) - Valuation of Conference Center
and Facilities
| Reported Decisions |
DANIEL G. VINCELETTE, PC
The Value of Experience
Our Experience
| Courses and Seminars Offered |
New York State Assessors’ Association - Preparing for Tax Certiorari Litigation -
1996 – Present
Saratoga County - Annual Board of Assessment Review Training Session - 1998
– Present
Schenectady County – Annual Board of Assessment Review Training Session -
2004 – Present
New York State Assessors Association – How To Read An Appraisal, Auburn,
New York, April 22, 2004
New York State Assessors Association – Board of Assessment Review and
Small Claims Assessment Review Proceedings, Lockport, New York, February
11, 2004
New York State Assessors Association – Board of Assessment Review and
Small Claims Assessment Review Proceedings, Auburn, New York, April 26,
2004
New York State Bar Association Annual Meeting – Municipal Law Section –
Eminent Domain Valuation – New York City, January 26, 2004
Albany County Bar Association - Real Property Tax Challenges: Administrative to
Judicial Challenges - Albany, February 13, 2003
Lorman Enterprises - Eminent Domain - Albany, January 29, 2003
New York State Assessors’ Association - Cohoes Law - Long and Short Term
Impacts - September 25, 2002
Association of Towns of the State of New York - Tax Certioraris: What Town
Attorneys Need To Know – New York City, February 19, 2002
Northeast Regional County Property Tax Directors - Defending Assessments
From Tentative Roll to Certiorari - January 12, 2001
New York Conference of Mayors - Defending Assessments From Tentative Roll
to Certiorari - Lake Placid, September 13, 2000
Author – “Small Claims Assessment Review” chapter, “Review and Reduction of
Real Property Assessments in New York” by Lee & LeForestier (New York State
Bar Association, 2000 Supplement)
| 21 Everett Road Extension, Albany, New York 12205 Telephone: (518) 489-1098 email: dgv@vincelettelaw.com |
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