Board of Education Regular Business Meeting
School Board Attachment 2023.06.13

DiMarco Baytowne Tax Certiorari Resolution.pdf

June 13, 2023 · 4 min read · extracted text · View original

WEBSTER CENTRAL SCHOOL DISTRICT Brian M. Neenan

David Swinson

Superintendent Brian_Neenan@webstercsd.org (585) 216-0001

Assistant Superintendent for Administration and Human Resources David_Swinson@webstercsd.org (585) 216-0011

Colleen Armstrong Executive Director of Student Services Colleen_Armstrong@webstercsd.org (585) 216-0073

Erin Land

Brian Freeman Assistant Superintendent for Business Brian_Freeman@webstercsd.org (585) 216-0017

Assistant Superintendent for Instruction Erin_Land@webstercsd.org (585) 216-0111

To

Brian Neenan,Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: DiMarco-Baytowne Plaza Tax Certiorari Cc: Board of Education Date: 6/8/2023 The property is located at 1900 Empire Boulevard in the town of Penfield. This case is for the fiscal tax year 2022-23. In previous years this property was under a Payment In Lieu of Taxes program (PILOTS). The property is currently assessed at $18,044,500 for the 2023 tax year. The petitioners were looking to reduce the value of the property to $1,804,450. The potential refund exposure to the district totaled $282,093 for the one year. Below you will find a resolution prepared by our school attorney for the proposed settlement. Under the settlement agreement the property assessment will be set to $14,800,000. The district will eliminate this potential multi-year tax certiorari exposure with no refunds issued and a complete cost avoidance of $282,093 compared to the possible exposure, avoiding trial and further litigation costs. Based on the opinion of our school attorney in conjunction with the Town of Penfield assessor, it is recommended that the Board of Education approve the attached resolution to settle the tax certiorari proceeding. This will require a general vote of the majority of the board of education. Please let me know if you have any additional questions. Thank you.

Cc:

Katherine E. Gavett, Esq. Jeffrey Lewis, Esq. Lori Schreiber, Treasurer

ADMINISTRATIVE OFFICE

119 South Avenue, Webster, New York 14580 Main Switchboard: (585) 265-3600 • Fax Machine: (585) 265-6561 • Web Site: www.websterschools.org

BOARD RESOLUTION At a Regular Meeting of the Board of Education of the Webster Central School District (the “Board of Education”), held on June 13, 2023; The meeting was called to order by Janice Richardson, President of the Board of Education, and upon roll being called, the following members were:

PRESENT

ABSENT: OTHERS ALSO PRESENT: The following Resolution was offered by ____________________________, and seconded by ________________________________________. WHEREAS, DiMarco Baytowne Associates, LLC (“DiMarco Baytowne”) filed a tax certiorari proceeding challenging the assessment on its property located at 1900 Empire Boulevard (093.02-1-23.111) in the Town of Webster for the 2022-23 tax year; and WHEREAS, DiMarco Baytowne has settlement of the proceedings upon the following terms: a. Reduce the 2022 assessment to $14,800,000; and b. Waive all real property tax refunds; and WHEREAS, the Town of Webster supports the settlement proposal; and WHEREAS, the Board of Education is willing to settle the proceedings pursuant to the terms outlined above. NOW, THEREFORE, BE IT RESOLVED that: 1.

The Board of Education agrees to settle the tax certiorari proceeding commenced by DiMarco in accordance with the terms set forth above and in the form approved by Ferrara Fiorenza PC and hereby delegates to Ferrara Fiorenza PC the authority to execute such settlement documents.

2.

This Resolution shall take effect immediately.

The question of the adoption of the foregoing Resolution was duly put to a vote, which resulted as follows: AYES: _____________________

NAYS

_______________________

The Resolution was thereupon declared adopted. Dated:

____________________________________ School District Clerk Webster Central School District ADMINISTRATIVE OFFICE: 119 South Avenue, Webster, New York 14580 Main Switchboard: (585) 265-3600 • Fax Machine: (585) 265-6561 • Web Site: www.websterschools.org

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