Letters to the Editor - The Millerton News - 5-20-21

Pine Plains church looking forward to returning to ‘normal’

It will soon be Memorial Day in Pine Plains and now that so many in our community have been vaccinated, we are returning to some pre-COVID traditions, such as our town’s annual parade and our church’s Chicken BBQ! 

The Presbyterian Church is sponsoring their Community Chicken BBQ immediately following our town parade and pickup is between 11 a.m. and 1 p.m. The takeout dinners include a generous serving of Wes Chase’s infamous chicken barbecue and include half a chicken (leg, thigh, breast, wing) plus sides of mac and cheese, coleslaw, dinner roll and brownie. 

Reservations may be made by phoning  the Presbyterian Church at 518-398-7117 and leaving a voicemail or by emailing dyanwapnick@optimum.net

Takeout boxes are $16 each and you may pay by cash, check or the Venmo app (@FUPCPP/FirstUnitedPresbyterianChurch Pine Plains).

Thank you for all your support!

Jeanne Valentine-Chase

Pine Plains

 

North East assessor defends her decision

Last week’s paper contained a letter in which the writer questioned the propriety of how my office of North East Assessor determines the status and assessment of “permanent structures” upon real property. For the benefit of the public, I will explain how I address such matters.

All property assessments in the State of New York are governed by state-wide law. Real Property Tax Law Section 300 provides that all “Real Property” in this State is subject to taxation unless specifically exempted by law. Section 102(12)(b) further provides that “Real Property” includes “buildings and other articles and structures … erected upon, under or above the land, or affixed thereto.” In determining whether a structure is attached to the land, courts have set forth a three-prong test which requires the assessor to determine whether 1.) the structure is annexed to the use of realty or merely just sited on the realty; 2.) the structure is adapted to be used on the realty; and 3.) the party installing it intends to make it a permanent part of the realty. Typically, a shed fits squarely within this definition.

The issue raised by last week’s letter seems to pertain to whether a shed is permanent in nature. Permanence is not equated with perpetuity. It is sufficient that the structure be intended to be on the land for a period of the land’s current use or until replaced. 

The fact that a structure may be moved is not sufficient to exclude it from the definition of Real Property. As an example, a backyard shed is meant to serve the purposes of the property, while a temporary office trailer on a construction site serves the purposes of the construction, not the use of the land.

While I can sympathize with notions of common sense, my job as assessor is to administer the laws as they are written and interpreted by the courts in a fair, impartial and unbiased fashion without regard to the identity of the owner or my personal feelings. In each of the last 14 years, I have tried to produce a fair and equitable assessment roll so that all property owners will know that they are paying only their fair share of the tax burden.

However, the actions taken by an assessor are not without meaningful review. If any taxpayer disagrees with my office’s determinations and assessments, the owner has the right to file a grievance so that the Board of Assessment Review may determine whether or not the assessment is in error. 

A complaint form, Form RP-524, can be obtained by calling 518-789-3300, ext. 605 or online at www.tax.ny.gov. All grievances must be received on or before Wednesday, May 26, Grievance Day, which is when the Board of Assessment Review convenes to hear all complaints.

I hope that this information is useful to the people of our Town in understanding how and why certain structures are considered to be taxable Real Property under the law.

 Katherine Johnson, IAO

Sole Elected Assessor for the Town of North East

North East

The views expressed here are not necessarily those of The Millerton News and The News does not support or oppose candidates for public office.

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