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
Brian Neenan,Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: Webster Woods Plaza Tax Certiorari Cc: Board of Education Date: 8/9/2022 The properties are located at 803-809 Ridge Road and 811 Ridge Road in the town of Webster. This case dates for the fiscal years 2013-14 through the 2021-22 school tax years. The property is currently assessed at $3,800,000 for 803-809 Ridge Road, and $844,200 for 811 Ridge Road since the 2017-18 tax year. The preceding years prior to the 2017-18 tax year the properties had a limited business exemption that lowered the assessed value accordingly. The petitioners were looking to reduce the value of the 803-809 Ridge Road property between $1,224,000-$1,547,000 since 2013-14. The reduction for 811 Ridge Road ranged from $356,400 to $435,600 depending on the year. The potential refund exposure to the district totaled $577,462 for both properties and for all years. Below you will find a resolution prepared by our school attorney for the proposed settlement. Under the settlement agreement the property assessments will be set to varying degrees for the previous years and finalizing on $3,800,000 for 803-809 Ridge Road and $825,000 for 811 Ridge Road for tax year 2022-23. Moving forward, the petitioner will discontinue proceedings and agree to a reduced refund total of $172,359 for all years. The district will eliminate this multi-year tax certiorari exposure at a cost avoidance of $405,103 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 Webster attorney, it is recommended that the Board of Education approve the attached resolution to settle the tax certiorari proceedings. 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
RESOLUTION At a Regular Meeting of the Board of Education of the Webster Central School District (the “Board of Education”), held on August 15, 2022; The meeting was called to order by Janice Garritano, 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, Webster Woods Plaza III LLC, and Webster Woods Plaza, LLC (“Webster Woods”) filed tax certiorari petitions challenging the assessment of its property located at 803-809 Ridge Road (Tax Map Parcel No. 079.18-1-69.111) and 811 Ridge Road (079.18-1-69.112) in the Town of Webster for the 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21, and 2021-22 tax years; and WHEREAS, Webster Woods has proposed settlement of the proceedings upon the following terms: a. Reduce the 2013-2014 assessment of tax map parcel number 079.18-1-69.111 to $3,458,000; and b. Reduce the 2014-2015 assessment of tax map parcel number 079.18-1-69.111 to $3,420,000 and reduce the 2014-2015 assessment of tax map parcel number 079.18-1-69.112 to $742,500; and c. Reduce the 2015-2016 assessment of tax map parcel number 079.18-1-69.111 to $3,420,000 and reduce the 2015-2016 assessment of tax map parcel number 079.18-1-69.112 to $742,500; and d. Reduce the 2016-2017 assessment of tax map parcel number 079.18-1-69.111 to $3,344,000 and reduce the 2016-2017 assessment of tax map parcel number 079.18-1-69.112 to $726,000; and e. Reduce the 2017-2018 assessment of tax map parcel number 079.18-1-69.111 to $3,287,000 and reduce the 2017-2018 assessment of tax map parcel number 079.18-1-69.112 to $713,625; and f. Reduce the 2018-2019 assessment of tax map parcel number 079.18-1-69.111 to $3,097,000 and reduce the 2018-2019 assessment of tax map parcel number 079.18-1-69.112 to $672,375; and g. Reduce the 2019-2020 assessment of tax map parcel number 079.18-1-69.111 to $2,926,000 and reduce the 2019-2020 assessment of tax map parcel number 079.18-1-69.112 to $635,250; and h. Reduce the 2020-2021 assessment of tax map parcel number 079.18-1-69.111 to $2,812,000 and reduce the 2020-2021 assessment of tax map parcel number 079.18-1-69.112 to $610,500; and i. Reduce the 2021-2022 assessment of tax map parcel number 079.18-1-69.111 to $2,736,000 and reduce the 2021-2022 assessment of tax map parcel number 079.18-1-69.112 to $594,000; and
WHEREAS, the Town of Webster is in agreement with the settlement proposals as outlined above; 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 proceedings commenced by Webster Woods 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: _____________________
_______________________
The Resolution was thereupon declared adopted. Dated: _____________
____________________________________ Webster Central School District Cynthia Cushman, District Clerk
119 South Avenue, Webster, New York 14580 Main Switchboard: (585) 265-3600 • Fax Machine: (585) 265-6561 • Web Site: www.websterschools.org
Year 2013-14 2014-15 2014-15 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18 2018-19 2018-19 2019-20 2019-20 2020-21 2020-21 2021-22 2021-22
Year 2013-14 2014-15 2014-15 2015-16 2015-16 2016-17 2016-17 2017-18 2017-18 2018-19 2018-19 2019-20 2019-20 2020-21 2020-21 2021-22 2021-22
Tax Parcel 079.18-1-69.111 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112
Exposure Calculation Assessment Alleged Assessment Difference $3,217,000 $1,547,000 $1,670,000 $3,362,750 $1,479,000 $1,883,750 $754,170 $430,650 $323,520 $3,508,500 $1,496,000 $2,012,500 $784,180 $435,600 $348,580 $3,654,250 $1,496,000 $2,158,250 $814,190 $435,600 $378,590 $3,800,000 $1,496,000 $2,304,000 $844,200 $435,600 $408,600 $3,800,000 $1,470,500 $2,329,500 $844,200 $428,175 $416,025 $3,800,000 $1,385,500 $2,414,500 $844,200 $403,425 $440,775 $3,800,000 $1,309,000 $2,491,000 $844,200 $381,150 $463,050 $3,800,000 $1,224,000 $2,576,000 $844,200 $356,400 $487,800
Tax Parcel 079.18-1-69.111 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112 079.18-1-69.111 079.18-1-69.112
Refund Calculation Assessment Agreed Assessment $3,217,000 $2,943,400 $3,362,750 $3,039,800 $754,170 $667,700 $3,508,500 $3,166,500 $784,180 $692,700 $3,654,250 $3,221,100 $814,190 $701,900 $3,800,000 $3,287,000 $844,200 $713,625 $3,800,000 $3,097,000 $844,200 $672,375 $3,800,000 $2,926,000 $844,200 $635,250 $3,800,000 $2,812,000 $844,200 $610,500 $3,800,000 $2,736,000 $844,200 $594,000
Difference $273,600 $322,950 $86,470 $342,000 $91,480 $433,150 $112,290 $513,000 $130,575 $703,000 $171,825 $874,000 $208,950 $988,000 $233,700 $1,064,000 $250,200
Tax Rate 23.464308 23.514847 23.514847 24.035749 24.035749 24.339133 24.339133 24.581671 24.581671 25.055105 25.055105 25.542376 25.542376 26.198871 26.198871 26.792067 26.792067 Total Exposure
Exposure $39,185.39 $44,296.09 $7,607.52 $48,371.94 $8,378.38 $52,529.93 $9,214.55 $56,636.17 $10,044.07 $58,365.87 $10,423.55 $61,672.07 $11,258.44 $65,261.39 $12,131.39 $69,016.36 $13,069.17 $577,462.30
Tax Rate 23.464308 23.514847 23.514847 24.035749 24.035749 24.339133 24.339133 24.581671 24.581671 25.055105 25.055105 25.542376 25.542376 26.198871 26.198871 26.792067 26.792067 Total Refunds Cost Avoidance
Refunds $6,419.83 $7,594.12 $2,033.33 $8,220.23 $2,198.79 $10,542.50 $2,733.04 $12,610.40 $3,209.75 $17,613.74 $4,305.09 $22,324.04 $5,337.08 $25,884.48 $6,122.68 $28,506.76 $6,703.38 $172,359.23 $405,103.07
119 South Avenue, Webster, New York 14580 Main Switchboard: (585) 265-3600 • Fax Machine: (585) 265-6561 • Web Site: www.websterschools.org