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369.2014 Article 7 Adirondack Manor Homes RESOLUTION AUTHORIZING SETTLEMENT OF PENDING ARTICLE 7 REAL PROPERTY ASSESSMENT CASES COMMENCED BY ADIRONDACK MANOR HOMES FOR ADULTS RESOLUTION NO.: 369,2014 INTRODUCED BY: Mr.William VanNess WHO MOVED ITS ADOPTION SECONDED BY: Mr. Doug Irish WHEREAS, Adirondack Manor Homes for Adults (AMHA) previously commenced Article 7 Real Property Assessment Review cases for 2008 through 2014 against the Town of Queensbury concerning certain property located off Bay Road, developed with residential care facilities for older adults and identified as Tax Map No.: 296.7-1-12, with an assessment for 2008 - 2011 of$2,364,000 each year and for 2012—2014 of$1,950,000 for each year, and WHEREAS, the Town Assessor has reviewed the cases with Town Counsel and the Assessor has recommended a settlement proposal to the Town Board, and WHEREAS, officials of the Queensbury Union Free School District have approved settlement on the proposed terms, NOW, THEREFORE, BE IT RESOLVED, that the Queensbury Town Board hereby approves the settlement of the pending Article 7 cases against the Town brought by Adirondack Manor Homes for Adults for 2008 through 2014 concerning the property identified as Tax Map No.: 296.7-1-12, in accordance with the following and as shown on accompanying Table A: 1) AMHA shall discontinue the 2008, 2009 and 2013 cases with no changes in assessment and no refunds of property taxes. 2) For the 2010, 2011 and 2012 Assessment Rolls, the assessed value of the parcel shall be revised to be $1,750,000 (One Million Seven Hundred Fifty Thousand Dollars) for each year. 3) AMHA, which did not pay property taxes based on the 2010, 2011 or 2012 Assessment Rolls, shall pay taxes based on the revised assessment of$1,750,000 for each of those years. 4) For the Assessment Rolls for 2014 through 2018, the assessment shall be based upon a full market value of$1,000,000 (One Million Dollars), which will produce a revised assessment, after applying the current 82% equalization rate, of$820,000 on the 2014 Assessment Roll. 5) The Full Market Value specified above shall apply even after the upcoming Town-wide revaluation but shall be subject to adjustment if the residential facilities or other improvements on the property are destroyed, damaged, renovated or replaced. 6) All pending cases on the parcel shall be discontinued by the property owner. and BE IT FURTHER, RESOLVED, the Town Board authorizes and directs payment of reimbursements to Warren County of any amounts advanced to the Town and/or any applicable Special Districts over and above the amounts that would have been paid to the Town and the applicable Special Districts if the assessments for 2010, 2011 and 2012 had been $1,750,000 for each year and such reimbursements shall be paid without interest and shall be paid within sixty (60) days after Petitioner serves a copy of the filed Court Order approving the settlement, with Notice of Entry, on the Town and the Warren County Treasurer, and BE IT FURTHER, RESOLVED, that the Town Board authorizes and directs the Town Supervisor, Town Assessor, Town Budget Officer and/or Town Counsel to execute settlement documents on behalf of the Town and take any additional steps necessary to effectuate the proposed settlement in accordance with the terms of this Resolution. Duly adopted this 20'h day of October, 2014, by the following vote: AYES: Mr. Metivier, Mr. Clements, Mr. Irish, Mr. VanNess, Mr. Strough NOES: None ABSENT: None TABLE A TAX MAP NO.: 296.7-1-12 (ADIRONDACK MANOR HOMES FOR ADULTS -653 BAY ROAD) ASSESSMENT CURRENT REVISED ROLL YEAR ASSESSMENT ASSESSMENT REDUCTION 2008 2,364,700 NO CHANGE 0 2009 2,364,700 NO CHANGE 0 2010 2,364,700 1,750,000 614,700 2011 2,364,700 1,750,000 614,700 2012 1,950,000 1,750,000 200,000 2013 1,950,000 NO CHANGE 0 2014 1,950,000 820,000 1,130,000