This is the Syracuse City Board of Assessment Review.

Today is Friday, February twentieth.

And uh just as a reminder, uh these meetings are uh can be viewed live now on uh YouTube as well as uh uh they're recorded and can be seen at a later date if that uh uh works better for you.

Um let's do a roll call.

My name is Joe Saya.

William Apollito, Bill Ryan.

And Carl Masterpole will be here at about ten o'clock this morning or so.

Uh okay, so first petitioner, I think two fourteen, two fourteen Lafayette Road.

Okay.

If you want to just come on up and uh uh whichever seat you sit in, uh if you could just push the uh uh mic closer to ya.

Okay.

Thank you.

Good morning.

Um so this was the person that filed the okay, okay, good.

All right, so we got you in.

Good.

Good.

Yes.

Um okay, so you're here for one property two fourteen Lafayette Road.

Okay.

So I'll swear everybody in uh now and uh if everybody could raise their right hand.

State your name for the record.

Do you affirm to tell the truth and give accurate information to the best of your ability?

Okay, beautiful.

Everybody's good.

So I'm just gonna read in some information and then uh I'll uh uh uh turn it over to you for some commentary and uh very informal.

Um so two fourteen Lafayette Road.

Looks like the current tentative assessed value is eighty-five thousand dollars with a land value of twenty twenty-five thousand nine hundred dollars.

That would be a market value of a hundred and sixty-three thousand four sixty-two petitioner believes the uh fair market value is a hundred and thirty thousand what do we have for an assess value on that anybody-five is sixty-seven six.

So what is it w uh sixty-seven six.

Uh so let me just add this into the sheet here.

Sixty-seven six.

Okay.

And then off of the application here.

Looks like you purchased it uh on February 5th, 2020 for 106,000.

Um was this an increase in assessment?

Last year.

Last year.

Yeah.

Okay.

Um do we know from what to what?

It was uh 74,000.

It is currently the 85,000.

Yeah, so it went up a little bit.

Okay.

Uh so uh let me just turn it over to you.

All I have is the application in here.

If you brought anything you want to submit, that would be great as well.

I have here um first I'll say that I keep my property pristine.

Very well kept.

You can actually move it.

Yep, there you go.

Perfect.

Um I just wanted to say that I keep my property very pristine.

Um take very good care of my property.

Around my property is not.

I live um Casey's place is next door to me.

It's overgrown lot, and I have our lovely knob hill across from me.

And my property suffers from how knob hill is presenting itself.

I have these pictures here in front of me to prove that.

Um this is picture one.

This is a drain pipe from Knob Hills parking lot.

And picture number two shows how that drain pipe is draining right into LaFat Road.

Cars hydroplane.

I've almost seen them getting accidents.

Number three, you called anybody's attention to this.

I've called codes so many times on knobhill.

This is just one incident here.

Um number three shows how the water drains right into my property.

There are pictures on the back of one of those.

I'm not I can't remember what it is, but oh, it shows my address, I think.

I'm not sure.

Oh, okay.

Oh, okay, you got a double sided, so we'll flip it.

Yeah.

Um I just I grew up on this street.

I didn't grow up in the house that I live in now, but up the street is that house.

And um I've seen Knob Hill go from pristine and I used to deliver new newspapers there, and then now it you know what it is.

I don't have to go there.

Um the snow is not there, I'm picking up the trash, so I don't have to look at it from my property.

I've called codes on that.

I just feel like everything around me is not presentable, and but my taxes are raising.

Um I just don't understand.

If things improve around me, I could understand.

You know.

Um the slurry in the road or whatever it is that they put on the road, my understanding is I got charged six hundred dollars for that.

I didn't ask for that.

The central bus is trash the road.

I want to argue that as well.

Um I'm a single income household.

It's just me.

It's a it's an oiling charge, so every three to four years, uh the city goes down and puts that black tarth slurry, and the uh property owners are charged so much of front foot.

And because this is a 148 feet of frontage, her oiling charge was six hundred and seventy-three dollars.

But that's everybody on the street gets charged that.

Right.

That's something that the the council does vote on that.

There there's a uh uh announcement in the paper that they're gonna vote on, you know, certain streets and what streets get oiled every year.

Um as far as being able to you know argue what the street is or you know, that I don't know because it comes from DPW, but it's every three to four years when this you know they do the oiling, so I just uh uh yeah, I get it.

I mean nothing we can do about it, right?

Um but it doesn't seem right either.

Um it's difficult to budget for because it happens every three to four years rather than you know if we're on a street with curbs and we get a uh a flushing fee every year.

you know argue what the street is or you know that I don't know because it comes from DPW but it's every three to four years when this you know they do the oiling so I just uh uh yeah I get it I mean nothing we can do about it right um but it doesn't seem right either um uh uh it's difficult to budget for because it happens every three to four years rather than you know if we're on a street with curbs and we get a uh a flushing fee every year that's amortized every year over over the course of the yeah I'm just I'm just uh I guess I have a problem with it being passed along to the homeowner uh only because uh again nothing we can do I'm just yeah you know it's so box thing but uh the because I think that you know we're now we're responsible for the you know the piping that some is on city property so on and so forth now we're going out into the street I mean where does it end uh I don't think it does end but anyway that's my own opinion um again nothing can be done we have to live with it um yeah we're all city homeowners so it is what it is uh but I was not uh aware of that I probably should look at my tax bill once in a while um you've got curves you have curbs okay so it's not done where the I I don't understand so the slurry is only applied to the unimproved streets oh okay curveless streets um which which again just represents kind of a uh a less than predictable kind of kind of shock to the wallet every few years when this is assessed yep um because homeowners don't necessarily know that it's about to be I mean I've I've I am on an unimproved street it's just so uh it's just on streets that don't have curbs yeah oh interesting or sidewalks or anything else okay it's not taken care of up there at all yeah kind of kind of underbuilt out in terms of infrastructure and does she have a sidewalk charge also I believe so yeah we've never had one on Lafayette Road I want that taken on the I'm okay yeah I will say this we because we've had some uh discussion on some of this stuff I think you gotta take it up with your counselor okay your common counselor so start there I will and then and then I don't know what can be done but um on on another petitioner uh it was determined that you gotta start with your common counselor I will thank you yeah yeah absolutely okay so I think we've got uh some good commentary from the petitioner um anything you want to add uh there's no basement correct is it okay and it's one bedroom one bath yes okay um I do have some sales I'm going to uh suggest uh an assessment of uh of seventy five there's some sales there so I will is that on my road the sales are they up the street from me no they're on bright nav.

Oh okay within a half mile radius yeah all of them are on uh Brighton I know I wasn't handed them before as far as the uh comps are concerned um uh so the city you're recommending seventy five thousand okay so last year it was raised to eighty five thousand assessed value uh do you have sanitaries sewer up there or are you on septic?

Um septic.

Yeah that I just had to have replaced okay um and so you're asking for sixty seven thousand six hundred uh and uh the city is recommending seventy five thousand so we'll take everything into consideration that you have said uh along with the city and uh and then we'll make a decision and then the city will uh you get that motive for 75 thousand and then the city'll uh uh send you a notice first week of April um but yes I I hear uh you know where you're coming from and uh and and you said this is a one bedroom one bath home yes no basement no basement and and on septic um and uh um the land the we have a it's a big lot so we do have a um a decent amount on the you know the land portion but saw that actually yeah okay well all right uh okay um anything you want to add no okay do you know who your common counselor is pardon me do you know who your common counselor is I don't I was gonna ask uh Michelle can tell you okay all right we're here uh after you're done and we'll get off done that sounds good but uh fight for my community as you should um but uh no I appreciate you coming in and uh uh again you'll receive a notice first week of April and Michelle can give you the common counselor's name and possibly be involved thank you for all right thank you for coming in how are you good to see everyone yes nice to see you as well

And possibly great bulbers.

Thank you.

All right, thank you for coming in.

Mary, how are you?

Good.

Nice to see everyone.

Yes, nice to see you as well.

Oh my god.

Remember Mary didn't used to have like a a dolly or something.

I and I said reminded me of that today.

So he's fine.

He sends his regards to everyone.

Okay.

It's always nice to see everyone.

Okay, so I have ten files.

That's good.

That's about right.

More or less.

There's a couple that have two parcels associated with them.

So maybe when we get to them I can make sure that they're heard together.

Yep.

If that's okay.

That's that's perfect.

Um representing the old Walgreens on Avery and that's not yours, right?

Okay.

Is that the 1819 feeling?

Yeah.

Yeah, I I was gonna ask if we're starting with uh, so that's not, I was just gonna actually look through here for that.

And uh I don't see it, so uh so yeah.

So um they appeared last year, didn't they?

I think there was yeah, I'll check with Michelle uh on Article 7?

They're not showing up.

They're not showing up, okay.

She talked to them.

Oh, after I left, okay.

The old Walgreens at the corner of Avery in West Genesis.

They grieved last year, but I don't think they filed.

They're lost.

Uh no.

This is the last Walgreens.

No, they they left.

They went to Dollar General.

It's a dollar general or something like that.

Relatively new, yes.

And I'm I'm not convinced that they aren't still paying on the lease.

Okay.

I'll just actually um let me just uh um don't take this if you don't mind, but um if you want to uh take a peek is to how I'll go, sure.

Um so it's you're gonna start with the third property down.

329 West Kirkpatrick Street.

So 329 and 310 should be together.

Okay.

Let's get that done in order.

And actually, let's you know, do this.

Yeah.

And then I'll that.

Okay.

All right.

So I so far I have 329 West Kirkpatrick and 310 West.

Perfect.

Okay.

And then what do we have?

200-36 Salina Street.

Uh what about 128 Spencer?

That's alone.

That's single.

Okay, let's do that next.

Got it.

128 Spencer.

I don't want to get a decisions without it.

Then you have 100-36 Salina, South Salina.

Yeah, that's by itself.

Okay.

Uh then we have 119-33 South Clinton.

I'm sorry, what was that again?

That was 119-33 South Clinton.

Oh, I'm sorry.

That's the atrium.

The atrium and the parking lot go together.

I may have uh done that wrong with you, Joe, just so you know.

Okay.

Um that was the s after 128 Spencer Street.

That would be co uh the atrium, which is 100-26 South Salina and 119 Clinton Street in Washington.

Okay, South Clinton, okay, all right, I got that.

Okay.

I'll I'll read them all off to you in a minute.

Uh then we have uh looks like five hundred one-23 South Salina.

Yep, that's by itself.

Okay, and then four hundred one South Clinton.

That's by itself.

Okay.

And then one hundred north uh uh North Salina hundred.

Mary's here.

Yes, that's by itself.

Okay.

And then we have six twenty Erie Boulevard East.

That's by itself.

I think it's Erie Boulevard West, though, right?

Yes, it is, okay.

That's okay.

And then the last two I have is uh eight sixty-one West Hiawatha.

Yep, and four fifty five North Franklin.

Four fifty-five North Franklin.

Perfect.

Okay.

All right.

Okay, great.

There.

For everybody on the board.

Uh this is the order that we're gonna go in.

329 West Kirkpatrick, 310 West Kirkpatrick, 128 Spencer, 100-26, South Salina, 119-33, South Clinton, 501-23, South Salina, 401, South Clinton, 100, North Salina, 620 Uri Boulevard West, 861 West Hiawatha, and 455 North Franklin Street.

A little bit uh out of the order of what was on the sheet.

Uh and then Michelle, just real quick, uh 1819 uh West Genesee Street, they're not coming in.

Uh yeah, we'll tell that for it.

Okay.

Fair enough.

All right.

If I could uh uh swear you in, yep, raise your right hand, uh state your name for the record.

Mary Hunter.

You affirm to tell the truth and give accurate information to the best of your ability.

Yes, I do.

Okay.

All right, so we're here at 329 West Kirkpatrick Street.

Um we should read in 310 also at the same time.

Yeah.

Okay.

All right, let me just get the petition here.

Okay, so 329 West Kirkpatrick Street.

Uh this is a parking lot parcel associated with Aloft Hotel located at 310 West Kirkpatrick Street.

Uh so this is the parking lot.

Uh okay.

That would be a full market value of one million ninety-six thousand one million ninety-six thousand one hundred and fifty-four dollars.

Uh petitioner believes the fair market value is four hundred thousand, and that would be an assessed value of two hundred and eight thousand.

So with that, let me just uh uh read in three ten West Kirkpatrick and Okay, this here at three ten West Kirkpatrick is the Aloft Hotel 134 rooms current tenant of assessed value four million three hundred and ninety-nine thousand three hundred and twenty-nine dollars with a land value of four hundred and thirty-nine thousand dollars.

That would be a fair market value of 8 million 460,000.

248 dollars.

Petitioner believes the fair market failure is $5,500,000.

And that would be an assessed value of $2,860,000.

Okay.

So with that.

And then if you could tell us if anything's in litigation.

Sure.

This is the A as you mentioned, it's the Aloft um hotel and parking lot parcel.

This was the subject of prior litigation that had been negotiated with the assessor's office and the corporation council's office.

That stipulation has expired this year.

And the I think it was under Dave when it first started.

Yes.

Okay.

He and I walked through it probably the COVID spring.

Exactly.

And that's when it kind of started, you know, with COVID, what was happening with hotels generally in terms of their occupancy rates.

Um that kind of projected what might happen, you know, after COVID.

And that was one of the considerations when it was discussed for settlement.

The equalized full value that was ultimately arrived at pursuant to the stipulation was somewhat of an odd number.

Uh 7,65107.

Um quite sure how that came up.

Painfully.

Obviously, uh almost a million dollar difference than what was previously settled.

Um what has been supplied uh to the board pursuant to their request are the financials as it relates to the occupancy.

You'll be able to see, you know, that they average somewhere between 64 and sometimes 70 percent of occupancy.

They also have the competition of you know, obviously embassy suites down there.

Um the amenities that embassy suites has in terms of eating facilities, etc.

Um, and the financials support a reduction or at least somewhere back to where we started um last year.

Okay.

Um and this is not currently in litigation.

It is not okay.

Uh Ann.

You know, I think as a fundamental matter, we probably need to get a little deeper into the numbers and see what's going on.

You know, the ECRAT is not our friend right now.

Um I think in the 2021 litigation, there was a there was a question as to you know to what extent we're talking going concern value rather than real property value.

We wound up settling on a on a number that we thought was a little artificially low, but kind of reflecting the uncertainty in the hospitality market at that time.

Today we've lost the better part of a thousand keys locally in terms of supply.

Uh I tend to think demand has picked up since the pandemic era.

Um so a little surprised to see this again, understanding the e-credit situation, but I think we'd like to analyze these numbers a little more carefully.

Um paying a close eye, I think, to Rev Par.

Um but I don't think we're inclined to come down too far just just because we've got a a a newer viable um admittedly not full service property over there in a market um where we've lost a heck of a lot of hotel rooms in the past couple of years, and and uh I I tend to think the value shouldn't have decreased too much since um since the 727 of um of a couple years ago.

Okay.

With respect to the parking lot, um I noticed there's $50,000 delta between the land value and the improved.

I'm sure Mary, we're talking about like a 10-year-old parking lot at this point, plus or minus.

Those improvements might have depreciated fully over that time.

So I think we could probably look at the the net assessment versus the land.

I don't think we'd be inclined to come down on the land, but maybe there's at least $50,000 worth of wiggle room there.

On the parking lot.

Yeah.

Okay.

But that's a separate discussion, just let me know when you're available.

Yeah, and um, I don't think we necessarily need to get into the building unless anybody on the board would like to do a walk through.

I know sometimes you do.

Um ever been in, but uh no, I I think uh I think we're good at this point.

I think we've got we've got a good comfort level with the property.

I think we just need to really take a an unsentimental look at the numbers and and see if we can't move in an appropriate direction while while conceding that the hotel market's tightened up a lot since the last time this was before us.

Okay, and if there is any inspection on any of the properties, just let me know.

I'm always happy to make the arrangements.

Okay.

Sounds good.

Uh okay, that'll take care of those two then.

Uh and then we have uh one twenty-eight Spencer.

Is that a standalone?

As much as a retaining wall is uh yeah, I uh I didn't mean it there.

No, that's okay.

Oh, it's a standalone property.

Yes.

Yes.

Meaning meaning we don't go read it in with another one, but yeah.

I got you.

I gotcha.

Uh all right, very good.

So we will stand alone with this one.

Uh one twenty-eight Spencer Street.

Uh this is a shell building on eight point one three acres.

Uh let me just find it on my sheet here.

We have a current tentative assessed value of two million twenty-six two million twenty-six thousand dollars with a land value of two hundred two million two hundred and five thousand dollars.

Uh what?

Two million twenty twenty-five.

Okay.

I see that on here, but not on here.

That's okay.

Yeah, two million oh twenty-five.

Okay.

Okay.

Let me do that again.

Um, so we've got a current tentative assessed value of two million twenty-six thousand dollars.

And uh that would be a land value of two million and twenty-five thousand dollars.

Uh, and that would be a full market value of three million eight hundred ninety-six thousand one hundred and fifty-four dollars.

Three eight nine six one five four believes the fair market value is two million dollars.

Uh, there would be an assessed value of one million forty thousand dollars.

Okay, we got the numbers right.

Okay.

Um, and this with the shell building, um, I think everyone probably is fully familiar where this is.

Um, it's just that retaining wall that's you you you have it listed on your records as a shell building, but it's just that retaining wall um that's back there.

Um this is a core property.

Um and they have demolished the building that's on there.

The assessment had remained the same back from 20.

You could find it from 2021 on the county's uh website that it was at uh 1,601.

The land was a million six um for probably the last five or six years.

This year there was an increase in the assessment from a million six oh one to two million oh twenty-six.

Um this parcel um, even though I believe it's considered vacant commercial land, even though with that retaining wall, um has a host of environmental issues that have not been um fully remediated attached to the grievance is what was estimated back in 2006.

Um excuse me, two thousand six, which has not been taken care of as yet.

Um in conversations with core, um they really didn't want to get you know too deep in the weeds as it relates to the environmental issues, and that's why on the grievance um there is a claimed value for this year of two million dollars.

That was their consideration of hoping not to have to um go into you know various phases of environmental review, etc.

So that's why that number is the two million not claiming a dollar or something of that nature.

Um but because of the environmental concerns that have not been cleaned up yet, um that's the reason for the grievance.

Okay.

Uh so yeah, we've had we've had eyes on this.

I I remember um going over the valuation with Anne in December.

So pretty pretty familiar with the property.

Uh with respect to the class code, I don't know.

That's that's a data collection question whether this could be a 331 instead of a three fifty-two.

Probably there's bright or brighter brands than mine downstairs who could give it another look on the dollars and cents.

I think Ann's got her arms around this one.

See how this goes.

I I just looked up, you know, basically land sales.

Um, and I'm right on we're right on the money as far as we've got it market value, about eleven dollars a square foot.

So again, um if Matt, I have you looked at the environmental.

I have not looked at the environmentals.

Um, but again, um I don't think this is too crazy a supposition to make that probably all of our comps up there in the same neighborhood have the same groundwater swishing back and forth uh under the surface.

Um probably the same environmental concerns.

Um I don't I don't think any of these comps has has been remediated in any significant way.

Uh property did sell in sixteen, fifteen?

Sixteen.

Um think quite a lot of value was added over the past couple roll years as as the improvements were most of the improvements were demolished, except for that one thousand dollar retaining wall that remains.

Uh yeah, I don't know.

Uh based on everything we're extracting from the market here.

I think we're awfully comfortable with the assessment.

But you know, we can always talk talk our way toward a compromise.

Okay.

Thank you.

No.

For uh purposes.

Yeah, no, we haven't got any printouts on those two.

Okay.

The uh uh the three twenty-nine West Kirkpatrick Street and three ten West Kirkpatrick Street.

Okay.

I just wanted to confirm.

Okay.

Uh and uh two two the next two up.

Uh one hundred dash twenty-six South Salina, one nineteen dash thirty-three South Clinton.

Okay.

Um just numbered those on here.

Okay.

I'll read both of these in together then.

This is one hundred-thirty-six South Salina Street and Washington Street, the Atrium building.

Uh current tenative assessed value, five million seven hundred and fifty thousand dollars with a land value of one million three hundred and thirty-three thousand dollars.

Uh that would be a fair market value of eleven million fifty-seven thousand six hundred and ninety-two dollars.

Uh petitioner believes the fair market value is eight million dollars, and that would be an assessed value of four million one hundred and sixty thousand dollars.

Leasable 113,837 square foot occupied as of one one twenty-six.

Uh we have a rent roll in here.

Then we have one nineteen-thirty-three South Clinton Street.

This is a parking lot associated with the atrium building located at 100-36 South Salina Street and Washington Street.

Okay.

This is number six on our list.

With a land value of 486,000.

That would be a uh market value of 978, 846 dollars.

Uh petitioner believes the fair market value is 450,000, and that would be a land uh a uh assessed value of 234,000.

Okay.

Um as mentioned, this is the atrium and the parking lot parcel associated with it.

Um, one of the comments that you know the commissioner made as the equalization rate is not your friend.

Um it really highlights every time when you review these assessments, um, you know, how the value is going up, even though the assessment is remaining the same.

Um this is one where the commissioner um came over last year, took a walk through.

There was an appraisal that was prepared and provided to the board last year, um, and the commissioner came over, took a look at the space.

What you'll notice from the financials is um you know the vacancy consideres to um increase as it relates to tenants reshifting, removing, reducing their space, which is happening in you know, a number of commercial office buildings.

Um the financials have been reported.

Um the rent roll is attached again.

This is additional uh vacancy as it related to this year from last year.

Um, and I don't know if the assessor wanted to take a look through the property again or anyone else did, but with the drop in the equalization rate and the considerable increase in the two parcels to over twelve million dollars when the appraisal was in the ten million dollar range um twelve months ago that the board has in their files from last year.

Okay.

Good.

I also did submit a corrected um submission to the board.

Um inadvertently, in my mistake.

I had provided uh copies of tax returns that included other parcels, so I did submit a correction to what was previously submitted, and they should be disregarded.

Okay.

Okay.

That's in here.

Okay, thank you.

Uh I believe it is.

No problem.

Uh okay, so I have 501-23 South Salina.

Uh is that we get anything from assessors on this one?

Uh so yeah, we've got we've got um thank you.

Well, we do have comps.

Um, but these are actually last year's comp sheets.

Um you could submit them again, Matt.

You know, a lot of the numbers are the same.

Uh parking lot, I think um appreciation as reflected by the the LOA and the E crate.

Probably don't have us looking to move that assessment this year.

Office building.

Um material change in tenancy, right?

Um pretty much.

Yes, and if you take a look at the rent rule, how it's there was a tenant um that reduced their space considerably up on the um on three on three, yeah, that they were moving, and that was ten thousand five hundred square feet.

Yeah.

It was a pretty big thing.

And there's and there was that big vacancy up in the northwest corner of the building that we walked through last year.

So it is um, and if you take a look at the history of the financials, what the income, I mean, can continues to go down by hundreds of thousands of dollars every year.

No, I think we'd propose you're asking for four one four one sixty.

Wouldn't quite be splitting the difference for me to say just take us down to to an assessment of five two.

Um but but yeah, I think I think we'd be certainly willing.

Um to stip to five two for the for the twenty-sixth roll.

Five million two hundred thousand.

Yeah.

And with the parking lot the same.

And leave the parking lot the same.

Yeah.

Um just have an opportunity to review.

Discuss with the client, sure.

Um no request for a multiple year freeze there.

I think we could just be back here at the same time next year reviewing again.

I I don't know what orbits it's gonna suggest as far as an e-crate goes in December, but I suspect it won't be rosy.

Well, thank you for taking a look at that.

Of course.

Is there an increase in the assessed value this year or just was it just equalization of the no, it just stayed flat.

We were at um six million one fifty last year for the twenty-five role, well, you know, going into the twenty-five tentative roll, um, and that was on a fifty and a half.

Dropping from a sixty-two and a half to fifty-seven and a half.

Then we lost another five and a half points this year.

So um, you know, a little little too soon to see any trends out of the deeds so far, but uh I I think the long-term trend is clear.

We're we're a little underassessed.

Okay, just five years.

And just to confirm, I don't think uh anything's in litigation that we've done currently correct.

Correct.

Um is this uh one property uh Yes it is okay.

All right, very good.

And then you're gonna check with the uh the owner on that uh offer.

Yes.

Should I communicate directly with the assessor's office or with the board?

Uh great great with me to communicate directly with Mary.

Okay.

No, none of none of you need to see the office building, right?

You're good.

Okay.

Yeah, we don't.

Okay.

Seems like just yesterday we were in there.

It doesn't matter.

And they'll uh they'll let us know about the agreement or hat or what have you.

Okay, sounds good.

Uh 501-23 South Salina Street.

Um this is number seven of this.

Uh we have 501-23 South Salina Street.

Uh, this is a former Circus Hotel parking garage closed for the last two years.

Uh current tenant of assessed value, two million eight hundred thousand dollars with a land value of five hundred thousand dollars.

That would be a market value of five million three hundred and eighty-four thousand six hundred and fifteen dollars.

Uh petitioner believes the fair market value is three million four hundred and thirty-five thousand dollars with a uh land value uh a claimed assessment, I'm sorry, of one million seven hundred and eighty-six thousand uh two hundred dollars.

Uh okay.

Uh this is the closed uh hotel Syracuse parking garage.

Um and attached to the grievance is a fully executed purchase contract at 3,435.

Um, and I understand from the parties that it is scheduled to close today.

Okay.

Uh Matt, were you aware?

I I was aware that it was in contract, didn't have that data point.

Um, and hate hate to broadcast my ignorance.

The garage is currently closed, not not open at all.

No, not at all.

Uh yeah, want to want to step to the purchase price.

I I mean uh that's that's that's a little rash, but um I mean would the client be looking for an unfinished?

I know the board's not crazy about unfinished.

I have not I proposed the three million four thirty-five as the set which is scheduled to close today.

I'm happy to report that it in fact closed.

Umce it does close.

Um and then if you concur, I could tell them that that's what you're considering, and is that their own.

Would you know what it can do?

Let's yeah.

Could we get in there next week?

Sure.

Yeah.

I'm kind of curious about that myself.

Yeah, that those are pretty well boarded up secured entrances if last I was talking about.

Yeah, I just don't know how in a couple of months.

Um but I'm happy to make the inquiry after I leave here and ask if you're yeah, let's not jump.

I mean that's okay.

That's where I'd be leaning, but we should probably get into the property first.

Okay.

Um can you can you tell us the contract buyer?

Um it's a fiorito.

Oh, obviously, that's why you're here.

Yeah.

Yeah.

Um you don't mean to keep turning this way.

I'm sorry.

That's zero, and there's there's other other property reps with whom we say, no, don't talk, don't talk to us, talk to them.

But we're happy to talk to you, Mary.

Um we'll try to get in there next week and go from there.

Okay.

But I think I can do that.

And then I can confirm um that it in fact closed.

Right.

Okay.

Are you aware of a plan?

That'd be my own.

Um well, I think that would be the best conversation to be with the developer directly.

Okay.

Because they seem to be moving parts every now and then.

Very good.

Just one quick question.

Was it a contested buy or was it one buyer negotiation?

Um I understand that there were negotiations with other parties.

That's my understanding from my conversations with the prospective purchaser.

Thank you.

Yep.

Any uh information you want to add, or we're good.

Potentially good for the paperwork-wise.

No.

Well, no, I mean, yeah, we've been aware of this property for years.

The previous buyer was kind of a frequent flyer, or the previous owner was kind of a frequent flyer downstairs.

Um, I think we've we've got a little more information gathering to do.

But that sounds good.

They never filed on it before.

No, no.

Gentlemen, gentlemen who lived in Jersey would just sort of randomly come to the office sometimes to chat.

But we never he never filed, and we never they pulled some permits a couple times, but we never moved the assessment.

Okay.

Uh then I have uh 401 South Clinton Street.

This is uh Solo.

Solo.

Okay.

Yes, I would soft one.

Okay.

This is uh 401 South Clinton Street.

This is the armory parking garage, 280 cars, uh only a hundred usable due to the condition.

Uh uh the current tentative assessed value is eight hundred and thirty-nine thousand dollars with a land value of three hundred and forty thousand dollars.

That would be an assessed fail uh I'm sorry, a full market value of one million six hundred and thirteen thousand four hundred and sixty-two dollars.

Uh petitioner believes the fair market value is four four hundred thousand dollars, and that would be a uh uh assessed value of two hundred and eight thousand dollars.

Um this is the armory parking garage.

I'm sure everyone's um taking a ride by it on Lorne Street, um, or Clinton Street, excuse me, um, and seeing that the majority of it is closed.

Um the financials, I think there are some plans for this building, but it kind of keeps getting um everyone's not on the same page as to what should be done, can be done, and will be done, um, and also financing issues.

Um again, there's only a hundred that are usable in the 280 car parking garage, and you'll note from the financials the significant decrease as it relates to the income because of the closure of the 180 spaces.

Parking garages are very challenging in terms of their deterioration and maintenance and costs and yes.

Anything uh yeah, I mean, I think historically we're not inclined to give much on an assessment.

Um the diminution in value is due to to deferred maintenance.

Um, an active choice, right?

To take take money out of a property and not reinvest in the parking garage situation being what it is, I think we all know owners, operators of parking garages um in this building and and otherwise who uh don't maintain the properties appropriately and they deteriorate, then there are other owners operators who seem to do a good job with their parking garages.

So again, that's a choice.

Um carrying cost being what it is with a development project in limbo and and financing and and um difficulty with outside parties, I think having held this one up.

But but I I don't I don't know that there's too much room for us here for work yes.

Okay.

Uh standalone as well.

Yes.

100 North Salina Street.

Okay, again uh 100 North Salina Street.

This is the Bank of America building commercial space with 21 apartments.

Uh let me just go along here.

That would be a market value of five million one hundred and ninety-two thousand three hundred and eight dollars.

Uh petitioner believes the fair market value is four million dollars, and that would be a uh assessed value of two million eighty thousand dollars.

Okay.

This is the I know it is the Bank of America building.

I don't know what anybody else may call it.

Um, it's about right.

Yeah, okay.

Okay, so I like that even better.

Um, this is another function of what's happening in the market of office buildings where Bank of America vacates the entire third floor for 6,400 square feet that you know is not um nobody wants it.

Um so the financials are attached.

Um, you know, I also look at this as a you know, this is a res residential that was converted.

Um, but it's also still an office building as well that you know has sixty, two hundred square feet vacant because the Bank of America has shrunk its you know operating force, which has has been happening routinely in office buildings.

So the financials are there.

If anybody wants to take a look at it, they're more than welcome to take a walk over.

I'm happy to make the arrangements.

Could we get in there next week?

Yeah.

Um, just want to get a get a good qualitative sense of of the vacant office space.

But yeah, we were aware of the vacancy.

I think we might have given this building a physical bump a couple of years ago.

Oh gosh, was there some like vestibule ATM construction?

They built out where the ATF turned one ATM into two.

Yes.

Might have been a four eighty-five B associated with that.

Um but yeah, this vacancy is a newer problem.

We've we've seen the listing for the vacant space.

So yeah, if we can lay eyes on it and probably make an offer, I think that would be a good course of action.

Thank you.

Uh we do have a comp sheet, but um you know, building's not a unicorn, but obviously it's a little as as Mary knows different from other Class B office buildings with all the residential in there and big high ceiling to bank branch downstairs.

Did we walk through that?

When they were just remodeling or just redoing it.

A long time ago when they were converting.

I mean, that takes us back.

Yeah.

A decade maybe?

Yeah.

Okay.

I think I could see I believe I was in there.

Okay.

Yeah.

Is that a standalone also?

Yes, it is.

Okay, so this is six twenty Erie Boulevard West.

Six twenty Erie Boulevard West, one hundred and eight thousand nine hundred and fourteen square foot net rentable commercial building uh built in nineteen seventies.

Uh we have a current tenant of assessed value of four million two hundred thousand dollars for the land value of four hundred and forty thousand dollars.

Nine hundred and twenty-three dollars.

Uh petitioner believes a fair market value of six million five hundred thousand dollars.

That would be an equitable assessed value of three million three hundred and eighty thousand dollars.

Okay.

Uh, this is a building I haven't filed on previously, and I don't know if you've ever had an opportunity to take a walk through it.

Um, but when I did, I was reminded of the older office building with significant amount of common area space.

Um this has you know a hundred and forty plus thousand square feet of improvement when only a hundred and eight thousand square feet are rentable.

Um, so gross versus net high load factor.

Okay.

Yeah.

So I mean there's a true imbalance when you walk through the building.

Um I don't again don't know if it's one that the city would like to take a look at.

The financials as well as the rent rule have been attached that we consider support a reduction in the assessment.

But there's a considerable amount of common area space.

Yeah, could we please get in there?

Sure.

Okay, eight sixty-one West Hiawatha Boulevard.

Uh probably standalone also.

Yes.

Okay.

All right.

And then we've got the last one here.

Okay.

Okay, again, 861 West Hiawatha Boulevard.

This is 200 by 486.66 vacant commercial land, uh buildings demolished, formally used for storage of petroleum products.

Um perintative assessed value of four hundred and thirty thousand dollars with a land value of four hundred and thirty thousand dollars.

That would be a market value of eight hundred and twenty-six thousand nine hundred and twenty-three dollars.

And that would be an assessed value of a hundred and thirty thousand dollars.

Okay, this is uh Lombardi family properties.

This is one of the parcels um the former Syracuse tank was over on Hiawatha Boulevard.

The um improvements had been demolished sometime during 2025.

Um there is a purchase contract attached to the grievance.

Um McDonald's is considering purchasing it.

However, the phase one came back with considerable issues as it related to environmentals, which I don't think we could be too surprised by what was previously located on the parcel.

Um so um the environmental report that they there's an email that was attached that said phase two is underway.

Um it has not yet been completed.

Um I've had numerous conversations with the executors of the Lombardy estate, being you know, Tarkey's son and Francis Lombardi's son, um, as well as the attorney representing them.

And they don't know what's phase two is gonna show.

Um, you know what McDonald's is gonna do with that purchase contract.

I mean, it would be great for the area, whether that happens, they don't know.

Um again, this is one where, as I said to the Lombardis and to Franz Stinziano Sr.

Um, we don't know what the environmentals are going to show.

This was increased in the assessment was increased as a result of the demolition of the improvement to a land only assessment.

So if there's any consideration on behalf of the assessor's office until the phase two is completed to figure out what exactly is on the property and what needs to be done.

Just for the record, we've played phone tag with I'm not sure if it wasn't no, I mean with Mr.

Stinziano, I think.

Okay.

I could I'm not sure if it was him or not.

I did we did play phone tags.

I think it was Tarki Jr.

Okay, because I wasn't aware of so I'd like to take a look at that.

I mean, right now I have land sales that support that value, but with that being said, I'd like to, you know, review it and then one put it on the you know take a look and see if there's some wiggle room in there.

Yeah, last year, and what obviously what um prompted this is you know the passing of both Tarkey and Francis.

And then the kids received tax bills, and they're like, what the heck happened?

So I think you may have been the call by one of the sons to find out why it went from A to B.

Right.

And there was because of the demolition.

Yeah, it's a good spot, but uh you know, we will just don't know what phase two is gonna come out with.

Old Turkey and uh Francis.

Francis passed away last year.

Yes.

Within months of one another.

Francis was in Florida.

You know, he may have he may have been, you're right.

So everybody's trying to pick up the pieces.

So if till we find out what exactly is happening with that parcel and whether McDonald's is gonna go through with it, I did reach out to Tarkey and Franston's Yano yesterday just to get an update as it relates to if they've heard anything, and he said it has started, but they have no results or no report and whether McDonald's is going to go through with it.

Okay.

Okay.

That's the update.

Okay, very good.

Say this truthfully, I'm very sad that this is the last property.

I am too, you know.

I really enjoy my time here.

I thought you would bring some more.

I'm driving to New Jersey today in this terrible weather, and I keep hearing the rain come down, and it's like ahing east, uh, usually it's going east.

Yeah, we'll see what happens.

Yeah.

You want to come with me?

No.

Oh, she said the weapon.

Well, the wall is gonna come with me.

I thought you were looking for a ride.

Uh so this is fifty-five North Franklin Street.

This is number twelve.

Yeah.

Okay.

So this is a four-story office building and parking eighty-six point two percent occupied as of one one twenty twenty-six rent roll is in the file.

Uh current tentative assessed value, three million one hundred and twenty-five thousand dollars with a land value of four hundred and twenty-two thousand dollars.

Yeah, market value of six million nine thousand uh nine thousand six hundred and fifteen dollars.

Six million nine thousand six hundred and fifteen dollars.

Current tentative assessed value.

Uh I'm sorry, uh Tishner believes the market value is four million five hundred and seventy thousand dollars.

That would be an assessed value of two million three hundred and seventy-six thousand four hundred dollars.

Uh assessed value.

Yeah.

Two million three hundred and seventy-six thousand four hundred dollars.

And I know, yeah, that's not uh uh written in there, so I will do so.

I think our friend Michelle was slacking a little bit.

She didn't hear you.

She didn't hear me.

It's a good thing.

Uh okay, so I turn it over to you.

Thank you.

Uh this is one that we have had um conversations with the assessor's office previously.

It's one of the buildings over in Franklin Square where Dermotty Burke and Brown is, um other tenants.

Um it was the subject of some prior litigation back in 2023 and 2024 as it related to the termination of the pilot agreement.

Um it was ultimately settled.

Tenants moving out is not office buildings, friends.

And in order for the owners to retain them as a tenant, obviously they had to do considerable amount of work in order to get them to stay.

So they didn't want to leave a 17,000 square foot area vacant.

As a result of the Dermoty exchange, there was an appraisal done for refinancing that was submitted to the board.

I don't know if the assessor's office has had an opportunity to review it.

So again, it's an equalization rate issue as well as what office markets are trying to do in order to retain tenants.

So the financials have been attached, the rent rule, and the refinancing terms have not been um fully finalized.

I think it's scheduled to be done sometime and and end of March, beginning of April.

Okay.

We we never did get in there during that Michigas with the Article 78 a couple of years ago.

I don't know if there's any desire for that to happen.

Um other than D B and B.

No substantial changes to tenancy in that time.

No, well, they've kind of moved people around.

Um but what they're trying to do is now with that vacant space, um, you know, possibly a thought is kind of like the old we works, you know, renting it out on a day-to-day, week to week basis because there's no prospects for that space.

And that that was um a a change that had happened prior to tax status date this year.

Okay.

Yes.

Um I don't think we necessarily need to get into the building.

I I'd love to see the um the appraisal associated with the refi.

Yeah, it's a part of the board's great.

Uh we'll have a look at that um and then probably get back with um counteroffer of some type.

And if there's a request to inspect it, just let me know.

Happy to make the arrangements.

If the board if the board doesn't want to get in there, I don't I don't think our staff needs to be anything else you want to add on anything.

No, I'm all set.

Thank you very much.

Okay.

For the board's consideration.

Thank you.

It's always nice to see you know when you're thank you.

Inspect those.

The ones uh uh that you requested.

Okay.

All right.

Safe travels.

Thank you.

Tell Carl, I'm sorry I missed him.

Yeah, he should be here uh uh fairly soon, but safe travels.

Thank you very much.

Thank you for your time.

Do we need to reconcile board um board member schedules with any of those inspections or is that just uh just an assessment?

I would say I would say uh I'll speak for myself anyway.

We're gonna be here uh every day next week.

Um I would say just from coordination, coordinate, and then if we if somebody can be available, great.

Rather than trying to coordinate our schedules too.

That's just a suggestion.

Can we all do it in one morning afternoon, hopefully?

Um let's try for that.

Okay, all right.

I don't know what my calendar looks like, but yeah.

All right.

I'll reach out to you first before I reach out.

Okay, so we can at least have date proposed dates.

Okay, sounds good.

Thanks, Mary.

Thank you.

Thank you.

Thank you.

Thank you very much.

See, Mark.

Oh, thanks.

Michelle's back to her old self.

City.

Good morning.

How are you?

It's like a little reunion here.

Oh wow.

Good, how are you?

Good, good.

It is a deluge out there.

Yeah, is it uh still raining pretty good?

Yeah, yeah.

Rain coming off the building.

Watch out for the puddles.

There's a lot of a level.

Yeah, hold on.

All right.

So you're here for 404 university?

This is a client.

Oh, we can client file of other properties of those.

Can you just swear me in?

I will swear you in in one second here.

I just want to pull out the okay.

Raise your right hand.

State your name for the record.

Rebecca Spina.

You affirm to tell the truth and give uh accurate information to the best of your ability.

I do.

Thank you.

Okay, once again, 404 University Av.

Uh this is student housing.

Uh let me just find it on the sheet here.

Yeah, right.

This is uh 13.

Uh okay.

Uh we have a current assessed uh tentative assessed value of 13 million eighty-two thousand dollars with a land value of one million one hundred and forty thousand dollars.

That's gonna be a market value of twenty-five million one hundred and fifty-seven thousand six hundred and ninety-two dollars.

Uh petitioner believes the fair market value is fourteen million eight hundred and fifty thousand dollars.

That would be a uh equitable assessed value of seven million seven hundred and twenty-two thousand dollars.

Uh again, uh student housing.

Okay.

And I've got some notes in here, but let me turn it over to your shelf.

Uh this is a 56 unit 153 bed facility.

This is uh specifically for student housing.

This is what American campus or ACC, that's what it stands for.

Does uh nationwide, they are struggling with all of their upstate New York properties right now.

And the point that's the point they pretty much wanted me to make was that oddly, or funny enough, um universities up here have come to realize that they should they are they they would make more money, let's say, doing dorms themselves.

So student housing up here has been now they have pretty good occupancy.

I'm not gonna say anything other than that, because they've shown you the rent rolls, the income statements.

Um but in they're having to offer a lot of rebates on rent.

There's just a lot of facilities at Syracuse, Lemoyne, all even in Rochester.

A lot of dorms are coming online.

We contrasted that with what's going on in the southern states.

I have a child at Virginia Tech, for example, and she has best friends who go to University of Southern C South Carolina, uh, Coastal Carolina, and Clemson, where they the students really want to be off campus.

So student housing down there.

If you heard what I paid for rent for one bedroom and one bathroom, it would blow your mind.

This it's $2,000 a month I pay for rent for my daughter.

That does not include any utilities.

Up here, um, they're struggling because we're seeing dorms coming online.

Universities are buying properties, converting them to dorms, making them tax exempt, which is a huge issue.

And they're increasing competition.

So that's just the point they want to make.

Um I've gone through their income information, uh, even with a lower cap rate because I do think where they are coming on cap-wise, it's a little bit on the higher side, but that's fairly typical, I think.

I think that we're under the 25 million dollar assessment.

And that's it's based on income at this point.

But we welcome your thoughts, and if you need anything else, obviously.

We admittedly um didn't get a chance to review this folder prior prior to the.

There's a lot of information.

I think it was 37 pages worth of data.

You know, Gravens who come with numbers are are our friends.

Uh that that that's a good thing.

Um we we do want to be thorough and go through this and make sure we've got it right.

I think there was a bump on this property for the 25 roll untouched for 26, obviously.

And there is a 485A, which is in its tail right now.

Yeah, that's Line too.

So I think we're just coming for the paper as well.

Do you know how many new dorms are coming online by chance here?

We've heard two in the next within the next five.

Three dorms in the next three years.

Oh uh bed count, I don't know, four four figures worth of beds, I I think.

Probably probably twelve twelve, fourteen hundred beds, perhaps.

Very interesting.

So they have a property in Rochester.

They also have another one here, but that's under the pilot.

Um the amount of competition coming on board with a different method.

They don't want to.

They've ever got their parents, two thousand dollars on to land.

Uh and live on their own and drive around.

Um so when you said 56, that's 56 apartments or 56, including the the barbershop in that first floor.

That's just the unit of yes.

I'm six residential keys.

We've got like 160 beds.

Yeah, 163 beds.

This particular property does rent five dogs.

Yes, that's how we understand it.

Not all three, which is interesting.

Another bit of post-COVID market shakeup, I think.

Actually, I think I was gonna ask you about that bill.

Yeah, uh, Kevin responded to Michelle.

So he's got she's got the information.

She's got the information we were looking to.

I saw the email comes for this one and though.

Okay, good.

All right.

So we're we're good.

Okay.

We're good there.

What's that?

Do you have notes?

Do you want to your turn?

Yeah.

Okay.

Oh well.

I'd have to think about it.

Oh, 50 pounds.

Congratulations.

I like it.

And not six.

Okay, at this point.

Yeah.

Sick in the head, but uh have you seen the letter off button?

Yes.

Uh okay.

Sounds good.

Uh anything else you want to add?

Appreciate the thorough submission.

We'll we'll run our own analysis and see if we can't find some middle ground.

Or uh loop me in.

Um, I know that um Vaughn and Mr.

Vaughn and Mr.

Dugan have been talking to you, but they are a client of mine, so let's we're gonna be engaged with overlays there.

So happy to help.

Yeah, we were hoping to get back to Mr.

Vaughn with uh with a counter yesterday and just um you know.

Right, I explained that to him.

He he gave us so many numbers that we weren't we weren't gonna give it the attention it deserved, so we're gonna we're gonna make sure we do just that.

All right, very good.

Thank you.

Thanks for having me.

That's it.

All right.

Is the Rosie gonna be student housing?

Rosie is sort of geared toward market, but does have a lot of larger units, and and I think we'll mostly be going after that market.

I do think they've got the 12% affordable inclusionary set aside there.

So we have a big lot of lot of beds, and the standard is about to deliver 600 beds right around the corner from this one.

Oh, right, right.

I guess the Rosie is probably a year off, but but the standard is is gonna be delivering in August, so I don't I don't know.

Demand demand flat, supply up.

Yeah, it's uh that's simple math, I'm afraid.

Okay.

Uh we have uh 506 Nichols Ave and 515 midler ad.

Yeah, it's chair.

Yeah, both uh sure.

This is Pastor Wayne Wager, which by the way is the son of the Wayne Wager who signed signed the uh the papers.

Uh so uh just not be confused.

I'm Raymond Daig.

I'm the attorney for the church.

Um I previously represented all of the Wesleyan district.

Uh I used to be the district attorney, so to speak.

Um but uh now I'm just representing certain of the churches.

This is a piece of property I'm gonna swear you in in a second, but uh before you get started.

Okay.

And uh let me just take a look here.

Uh any particular order you wanted to go with.

Well, I'm gonna talk about both of these properties really together.

I mean, it's it's uh that's fine.

The church they gave the exemption to the church on the parking lot, but not to the other properties, these other two, which have had exemptions for what decades.

Okay.

Uh I'll still swear you in so I'll I should read them in uh together then if you okay.

Sounds good.

Uh on our sheet we have 506 nickels and uh uh and then uh South Middler, so we'll do it that way.

Um if you could both raise your right hands, sure.

I'll state your name for the record.

Wayne Wager.

Raymond Day.

You both affirm to tell the truth and give accurate information to the best of your ability.

I do, so help me God.

Okay.

Did you come in last year?

It was here last year.

I thought so as well.

And uh so we and were there three properties last year.

Yeah, it's it's a it hasn't changed any for decades.

You gave an exemption to the church and the parking lot, but not to the uh the the property manager's house and the it's kind of an office building ministry house next door.

Okay and um let me read them in and then I'll turn it over to you.

And that uh that sounds good for explanation.

Last time I was here, um Chuck Fehey was uh one of the people sitting here.

I guess he's decided to move on.

Yep, yep.

And uh yeah, I think I remember you uh uh from that time, if you will, but uh um but Chuck's been gone for uh couple of years.

A few more than that.

I really think uh yes.

Yeah now I haven't been in front of this board in some time.

Usually I don't need to because when I submit um tax exemptions, they're legit and they get granted, as this one should have.

Okay.

All right.

So let me uh just mark a couple things off here.

Okay.

Uh so 506 Nichols Ave.

Uh nonprofits.

Uh let me just uh let me I understand that you're looking for a full exemption, but uh let me just read some numbers in if I could.

Um we have a current tentative assessment of a hundred and eight thousand dollars, and that is a land value of twenty-four thousand six hundred that would be a market value of two hundred and seven thousand six hundred and ninety-two dollars you can read in 515 uh South Midler and also a church ministry property, 506 church ministry property.

Okay.

So this uh current tentative assessed value of ninety-one thousand dollars, and that's a land value of fifteen thousand dollars.

And that would be a market value of a hundred and seventy-five thousand dollars.

And again, this is an exemption issue.

So with that, I will turn it over to you, sir.

Okay.

Um it's all owned by the church as it has been for ages.

Um the church now is a little different than it was years ago.

Um, as you can see from the exhibit attached to our application, if you have that.

There are now three congregations there instead of one congregation.

The Matwoo Christian Wesleyan Church, a by uh a church that calls itself Bible study fellowship, and uh a Spanish church, Ministerio Familiar Internacional.

And so uh these three churches use the property.

Uh none of this, these two adjacent parcels are uh income properties.

We there's no rent for them, never charged any rent for them.

Um the parish, what we call the parish house, it's it's the one if you if you're looking straight at the church, it's immediately to the right of it.

Uh the first floor is for the Christian counseling minister that's there.

They get referrals.

She gets referrals from not just these three churches, but from other Wesleyan churches.

Um she pays no rent.

She pays the utilities, she pays the heat and the light to keep the keep the thing going.

Uh but that's it.

The second floor has changed over the years.

Um it's always been um uh sometimes there are refugees who need a place for a time.

It kind of rotates through, but somebody who's in need who needs something, they never pay rent.

The current uh tenant there is a uh college student.

I think she's at Lemoine College uh right now.

Um and um so there's no there's no nothing there other than her living there.

Uh she also helps out with the property um when it comes to doing things as part of her deal.

Um zero.

She doesn't uh donate to the church and all that good stuff.

Well, I don't know what she gives to the I don't think she's there was some of the issue last year.

I I I does she do you know not sure.

Yeah, I I don't know if I don't know if she donates anything, whether she does or doesn't is not rel she pays no rent, and she's under I think it was kind of in lieu of the person that was here.

I thought yourself said last year that she was making it uh or that apartment was making a healthy donation uh to the church.

Yeah, well, I wouldn't have said a healthy donation.

Well it's it's it's uh you know it's kind of in lieu of rent, so to speak.

Right.

Yeah, she helps she helps out with various things having to do with these congregations.

So um, but uh we don't know what she is donating.

Okay.

We wouldn't, I mean, generally the way churches work, I I fifty percent of my law practice is representing churches.

Uh that there's usually one person called the financial secretary or whatever they call it in a church, and they're the only person, even the pastor or the board does not know how much any person gives to the church.

That financial secretary then cranks out the notice if you're a member of the church, or you go to the church and you give, you get a notice every year saying how much you gave.

But nobody else, nobody else knows.

There's no contract, there's no arrangement whether she feels that she should donate something.

There's there's never been a um uh a quid pro quo.

You've got a as a condition of staying there, you've got to pay X number of dollars to the church.

So, you know, does does she does she give something?

I don't know, perhaps, but um uh but it's certainly not a rental situation by any stretch of the imagination.

Um in the same way with prior people who are there, you know, they they had a Ukrainian family.

The all right, and if we could go to the lower apartment for a second.

That's the Christian counselor.

Okay.

It's not really an apartment, but it's it's it's it's more of an office building, if you will.

She's she's the counselor working for the church, I guess.

No, she does not well, she she's a because I'm why does she pay the utilities, I guess?

Because she's a occupying the place.

She she's for the benefit of the church.

No.

No, no.

No.

Oh, she's totally separate.

She's totally separate from the church.

She's totally separate from the church, but every church always wants to have a counselor who they can trust to refer somebody with marriage problems, somebody with whatever kind of difficulties that they're going through.

And so she gets referrals from these three congregations and other Wesleyan churches.

Because it's a Wesleyan thing.

And she so it's kind of office space, if you will.

It's yeah, it's it's it's her offices.

She doesn't live there.

She doesn't live there.

So she she um and um the only thing she pays nothing.

Well, once again, I don't know if she gives a donation to some church.

Yeah.

But uh but there's no agreement, there's no understanding, there's no requirement that she does so.

She does need to pay for the heat and light for whatever NIMO is, or I guess it's national grid now, uh for the for that first floor, but the church gets nothing from that, except they get the very great benefit that they've got somebody that they can send a counselor to who you know issue issues crap up.

So that's that's that's that's that's her.

Um do you want to any other questions concerning that piece of pro piece of property?

Uh not from me.

Uh anybody else have any other questions?

Not yet.

Okay.

Uh how about uh it it's it's our this the city's um policy.

I mean, because New York State real property tax law, I mean, it's great that they they're letting a student live there with no rent, that they're that this woman, this this counselor is there again with no rent.

That's their choice.

That doesn't mean that they have to get a tax exemption because that's their choice not to and I mean it's the the counselor itself doesn't is not working for the church, and again, the this college student helps out, but the fact that that's the church's condition not to charge them rent.

That doesn't in our in our rep in our interpretation of the law, that does not meet the qualifications of a nonprofit.

You know, it's their determination that you know they you know they could not charge rent.

That's great, but as far as the city's concerned, that doesn't qualify them for a tax exemption.

Based on how it's being used, right?

I I don't quite understand.

I guess if they charge a rent, they could get an exemption, but if they don't charge rent, then they can't.

I the the the use of it, it's it's a religious use.

I mean, they you know, you you don't if you owned uh if you owned this property, you wouldn't just give it to somebody, you know, you'd want to you'd want to get some income from it.

This church gets no zero income from this piece of property.

Why do they bother to own it?

Well, like they have for decades, they it's it's it's part of the ministry of what the church does.

Church isn't simply people folding their hands, praying, singing hymns, parking their cars and whatnot.

It involves a lot more than that.

And the counseling ministry is part of what the church needs to have in order to, you know, I mean, it will come no surprise to anybody that um churches are full of sinners.

Uh and when they're sinners, they have problems.

And uh the Christian counselor helps out with that.

Um this second floor, while there's this college girl who lives in there right now, it's rotated over the years with various other what are the other ones you've had.

Youth pastors, and so when there's a need when when the you know, if they want to bring on a youth pastor, that housing would happen there.

Um assistant pastors have been in there, and so um in but your position on this property here is that uh uh it's being used uh uh strictly for church purposes, and it or assistance with right in it in I can see shifting um it back to uh a youth pastor or a pastor to come depend how these churches um like right now, the the pastor of the Matou Wesleyan church in there, he has a house in Lincourt.

But in my last meeting with them, they're they're looking at, well, could we bring one of our pastors and and put them in in the house?

And we're like, yeah, we can do that.

And so if that's when they want to move that, we will just well I think the we're assuming the uh the girls would be done with college, I think this spring, so then it opens up anyways, and so then we would put that that pastor in that position there.

So whether it's an intern that comes in from a college from our Westland colleges, Houghton College and University in New York or um uh Indiana Wesley and out in Indiana, we would bring someone in during the summer and we'd house them in there as they uh interned with the pastor and intern with the church, and then they'd be gone.

And so I I don't think the the board there never really thought of this as an issue of that they were just saying, hey, we have an open spot, this will help this personnel who comes to our church and is in need, regardless whether they're immigrant immigrants or whether this case it was um a young girl that's not living with her family to help her out get to college.

That's the um so um you know you could see it going back to helping immigrants probably would be the next thing if depending on the pastor situation, I would say.

Let's go on to the other property.

The other property is the uh property that is the um uh the caretakers residence.

Uh we've got three congregations there instead of one congregation.

Um they they maintain the property, uh they pay no rent.

Uh they they they simply live in there in order to maintain uh the property for the church.

Uh it describes in our it's property C on my uh little exhibit here attached, and it describes what it is that they do repairs, fixing things, lawn mowing, uh shoveling.

We've had a a good amount of snow this winter, and I my guess is they've been doing a lot of shoveling.

And that the I think the issue last year on that was uh that we didn't think that was isn't it, isn't it just when a pastor lives in the uh property uh no it's not just when a pastor lives in a property, property that is if if it is a religious purpose, it is there.

Do you have anything written that says that there's a broader range?

Uh it's our interpretation.

It's our interpretation that a care it's it's the caretaker is not a good thing.

What what about the tr what what about the treasurer?

It would be the it would be the pastor.

Pastor, I guess.

Like a man's I think that was the I'm just trying to revert back to you know why it was denied last year, and I think that that was what uh um uh I didn't think the caretaker qualified, I think was the the uh issue.

If you if you if it's used for church purposes, I mean I've got I've got a mess of churches in the city of Syracuse.

You guys have played with them where they have a lot of properties store stuff there, they store records, you know that they're not all quote churchy stuff, if you will.

Uh you you've got to maintain church property in order to keep a church going.

And this is related to that.

It's it that's the only purpose behind having them there is to keep this property going.

Um some of the people that come in and out of the church don't have they don't give keys to everybody, so they have to let people in and let people out, they have to schedule people uh for it.

Um you know it it's open in the parking lots.

Pardon me?

Even opening the parking lots, like because the of the position where it's at, the amount of people that park in the parking lots during the day from truckers to whatever has been come so uh so much that now we have to chain it both entrances, and then they have to open up the chain to let each congregation in, and uh because it became you know overrun.

And the church isn't just all these churches are not just Sunday morning gigs, they they have week-long stuff that they do there.

So people are coming in and out uh all the time.

I've been through this property personally, um, and um and and the church is a is a very substantial building and it requires a lot of work, and it's a little older, and so didn't he have to replace a uh uh the water heater just just re recently um and you know he did he did all that work.

So the stuff that relates to running the church is is as exempt as the place where the pews are where people sing and pray.

All right.

What uh how about feedback on the first property and then this property?

I believe I have an advisory um opinion from the New York State Real Property Tax Law.

And I will put my hands on it and share it with that would be good.

And uh would that be all encompassing for both properties?

Okay.

I mean, I don't want to have to do an article 78 on this thing.

I mean, uh, you know, I've usually worked with this board and when I've I don't know that I've ever lost one when I've come before you.

I don't come all the time.

Like I say, I haven't I I think Chuck Fehey was here the last time I was here.

And um it just it's it's it's look if a church owns property, they have income property.

They're taxed like anybody else.

I get that.

This is not income property by any stretch of the imagination.

They make nothing off these.

In fact, in the case of the caretaker's house, they have to pay the utilities in order to in order to keep you know the heat and light on in there.

Now with the other one, the people who are there pay it.

But the church gets nothing for this except for the benefit of in the case of the caretaker's house, they take care of it.

And the other one is a ministry of the church.

It's what the church does.

If they had a food pantry there, or if they had whatever, it's the same kind of thing.

You know, it's it's it's it's a ministry of what the church needs to do.

The um the caretaker, um Jesus does an interpretation for me in all the meetings with the Spanish church and all that.

So we is it's more than just mopping the floors, it's an integrated part of um you know conversations and they're they when I call they come and we have meetings, and so they're a part of us making the church happen in in a lot of different ways.

Okay.

Yeah, he speaks Spanish, and so he has to interpret for people who like me who don't.

Okay.

Uh all right.

I think we've got enough uh commentary.

Uh definitely appreciate you coming in.

Yeah.

Sorry.

The counselor that lives on the first floor of the first part.

She didn't live there.

That's just her office.

Uses office.

Yeah.

Does she make money or charge for her services?

Oh, I I don't know.

Assume so.

Uh I I assume she I assume she does.

She she probably she probably gives breaks to people.

She does do that.

She does, she give breaks to, but she probably charges something.

Yeah, she she um yeah, she's uh uh what's uh I I looked up her license.

She's a uh she's an LCSW licensed uh social worker, certified social worker.

Okay, so you know, uh sure.

All right, thank you.

Yeah.

But uh just like any other staff that works for the church, they get money.

Now she doesn't work for the church, she gets no checks from the church.

So it's a pretty good gig, I think for her.

Well, uh she gets referrals from the church.

Yeah, she doesn't pay rent, she doesn't pay the church anything, and she pays the utilities.

Sign me up for that deal.

Are you on uh licensed uh certified social worker?

No.

Sorry, you don't qualify.

Uh all right, uh pretty good shape.

Um anything else you want to add?

No.

Okay.

City?

All right.

Well, thank you very much for coming in.

Send me a copy of whatever memo that you have that.

Yep, we will definitely do that, and uh then we'll take a look at that and uh and then the city will send a couple of notices first week of April.

Got it.

Thank you.

Thank you very much for coming in.

That's big one.

Because of the way they were because they're using emergency action and it's really uh something.

Yep.

That'd be good.

I'm just gonna run to the real quick.

That'll be what's next.

Uh 2323 South Salina.

And then 405 East Division.

And then the uh gentleman from Buffalo.

Yes.

Oh shit.

I think they got some.

Oh, I heard that turn.

I'll try my card.

Yeah, I don't know.

Yeah.

But yeah, so uh jumping on that.

Yeah.

I'm sorry, I didn't hear that one.

Right now?

Sure.

Do you want to bring it up?

Next up, I have twenty three twenty-three South Salina Street.

So you're here for twenty-three twenty-three South Celina?

Yes.

I'm gonna swear you in in one second here.

Okay, if you can raise your right hand, state your name for the record.

Do firm to tell the truth and give the accurate information to the best of your ability.

Yes.

Okay, thank you.

Okay, so this is twenty-three twenty-three South Salina Street.

This is Cafe and Event Space.

And that would be a fair market value of 461,000 $138.

Yeah, this is an exemption issue.

Okay, why don't you uh tell us what the situation is?

Yes, so would you like me to describe the organization or what we do at the building?

Uh both.

Okay, so um Cafe Sankofa is a 50123 nonprofit.

Um our mission is to provide health and wellness and um healthy education to community members on the south side.

Um so that includes um, you know, health workshops, fitness workshops.

We also provide um we are a food sense location, so people can come and purchase groceries, but also not purchase groceries at the site, but um pick up their groceries from the food bank.

Um we also have a lot of maternal health and wellness programs, so clothing giveaways, um, you know, food giveaways, we're having one today actually.

Um so it's really it's a member-based program, so people are members, and they have similar to have a gym if you have different um memberships here, should you have different perks.

So some people can use the space for their private events, yoga, um Pilates, things of that nature.

So it's a multi-purpose space and it's a completely volunteer run.

So all of the funds that is generated from um the membership fees or people renting the space out go just into the operations of the organization.

Okay, so there's people renting space?

Um, yes, so like similarly, so people can book an event as an event space to have um like graduation parties, um, private events, like we've had a Black History Month speaker come by, things of that nature.

Was this exempt before?

This is a few years back, but as long as there was uh yeah, this is a new transition and leadership.

So uh the application lapsed because of the transition and but we were taxed in before.

So everything, like all the I have a all their uh their expenses and so everything that's comes in under the the rental of goes back into the back into the running of the correct the organization, correct.

Okay.

I just want to look because there's um quite a few pages that I'd like to review.

Um but everybody that comes like you said that comes to teach yoga or Tai Chi or whatever, those are all volunteers.

Yes, yes, okay, yes.

So no one we don't get paid, like I do childbirth education, we our wellness Wednesday where we give away diapers and wipes, all of that is volunteer based.

So the event space is what generates the income uh if somebody wants to have a graduation party or something.

What's the square footage of that space?

Oh that's a great question.

I am not sure at the top of my head.

And and you're you are current on the on the um the tax.

Correct.

We inherited um debt from the previous organization, but we are current on our tax debt.

Okay.

What's that all about?

They have um a tax trust.

But on the okay, I remember that situation.

And but now it's under new direct directors and right and yourself.

And that's current.

Yes.

Okay.

Okay.

Uh okay.

Because I know you like to know that.

I'm sorry.

Yeah, I know you like to know that.

Yes, I do.

Uh thank you for that.

Um, I just think uh, you know, I'm proud of the work that we do, and I um even with our situation where we inherited debt from the previous instancee that didn't um pay their taxes, you know.

I think we've shown good faith that we are here to stay in our community, and so even though the debt is not technically ours, you know, we there's a bunch of there's um 12 board members and you know, chair community chairs, and they just come and just want to create continue to provide free services to our community.

What's a balance of the debt?

Um, it's about I want to say last time I checked was like 68 with the um interest.

68,000.

Correct.

That's a it's a good chunk.

Yes.

Do you do you think that the donations will I say keep keep going up?

So from June to January that was the only time you were getting donations, so now hopefully it'll in theory double for 26.

So yeah, so we continue to get donations.

Um and also we have like fundraisers to help um to help with operations, and then also like the donations are like the membership fee.

So people will donate $100 per month just so that like to help out with the mission, um, and people continue to sign up to become members.

So we've we've actually when I became president in March, there was a huge jump in our um revenue, and that's how we've been able to stay current on our tax trust as well.

And what and so the the the dues or whatever what are what what how much is that per family per household um person they choose like their tiered, so it's like five dollars for even like a student or elder, and then it goes up.

Okay.

Yeah, I just would like to review some of these numbers in but I mean it seems unless the board has more questions.

I just had one question.

Yes, uh what percentage of the event space use is uh that you receive income from?

Um 50 percent, 75 percent.

I would say about 75 percent comes from membership dues, and about 25 percent from um from rental space correct.

And so it wanes like the summertime is typically more people tend to book it for you know, grab more events, baby showers, things like that.

But in the winter months, that's really what we do programming.

Thank you.

Yeah, that was good.

Thank you.

Uh okay.

I think we have enough information.

Uh we'll hold it uh for further review, and then the city will send you a notice first week of April.

Okay.

All right, thank you.

Thanks for coming in.

Of course.

And thank you for what you do.

Thank you.

Um 405 East Division Street.

How were you?

Okay, so you're here for just the one property, 405 East Division Street.

Okay.

If I could just swear you in if you could raise your right hand, state your name for the record.

Dominic Zavaglia.

You affirm to tell the truth and give accurate information to the best of your ability.

Yes, I do.

Okay, very good.

Um, so let me just read in a few things here.

Sure.

Uh so 405 East Division Street.

Uh let me just get some pertinent numbers.

I have a current tentative assessed value of 100,000 with a land value of 6300.

That would be a market value of 192,38.

And that would be a uh assessed value of $57,200.

Okay.

Uh let's see what we have as far as the uh looks like uh approximately when did you purchase this for $32,000?

I would say the 2001.

I had it for 25 years.

Okay, 2001.

Around there.

Yep.

Approximately okay.

Let me turn it over to you for some uh feedback on uh where you're at with your numbers.

Okay, the um the last three years I've been getting some huge hikes on property ticks, and uh and it's been really hard to keep tenants in that place, they keep on moving out not paying rent.

The last three two years I've been taking a loss because I'm getting I'm I have to pay for the national grid bills for the whole building.

Well how many units?

It's a the three units and the store has been closed.

Oh, it's a storefront and then two units.

And three units.

And three apartments.

So four units total.

Yes.

Four units total.

What was the storefront?

It was a like a smoke shop, a little grocery store.

Okay.

And that's not there at all.

It's it's been closed for 18 months.

Okay, that's bacon space.

Is that something you ran?

No.

No, somebody else.

I rent it out to somebody else.

Well, then who said you have to close it?

The city, because uh they were saying uh you didn't have the proper license to run the to run the store, so they closed it down.

So it's been shut down for 18 months.

Okay.

Then apartment one.

Let's see.

This tour is closed.

Apartment one, it has been empty the whole the whole 2025 was empty because I I kept on getting people and not paying rent.

So I just decided to do not rent it at apartment three is the only one that's liable.

They're paying rent and they're paying time.

I got the profit and loss statement over here.

Okay, that's good.

We'll take that.

The uh this is in between what cross streets?

Uh Highland Street and uh Division Street.

Four and twenty-five.

It shows a loss on the property.

So this is uh uh does Highland and Division meet.

No, Townsend, I'm sorry.

Townsend Townsend and Division.

Okay.

Townsend and division.

Uh that's where this is.

Yeah.

Okay.

Very good.

I wasn't sure which uh cross street.

Okay, good.

I appreciate you uh supplying these for 2023 and 2024.

Uh okay.

For this year, I haven't done my taxes yet.

That's why I don't have that.

Yep, nope, that's fine.

Uh so it's basically been an issue.

Go ahead.

Go ahead.

I mean the uh the the property the assessed value went from uh sixty to a hundred thousand this year.

That's a huge jump.

Went from sixty thousand to a hundred thousand?

Yeah.

And it's a huge jump, and I can't afford to it's it's just too much money to pay for the page when you the place doesn't uh produce income.

What does it produce?

Huh?

What what what is rented?

It's uh all right.

Apartment one, boy, it it shows on the income tax returns.

Well, give me a little uh I understand that that gives me a total, but uh okay.

The apartment apartment uh three they pay a thousand a month, and I pay I have to pay all the utilities and uh apartment two, like I said, it's been apartment one has been emptied the whole two thousand twenty-five.

Then apartment two apartment two is uh it's rented.

They they get uh it's uh nine hundred a month, and I pay all your utilities.

So right now you got just two, about nineteen hundred a month, call it two grand, and you pay the utilities.

I pay all the utilities, water bills that goes on and on.

Everything else to go with it.

Okay.

Uh okay.

Uh who had this, Tom?

Uh no, it's it's it's it's me.

It was so this property had a $30,000 assessment for years.

Tom reviewed it back in 24.

Um he raised it up to 60, and then I raised it up to 100,000 because of the three units plus the storefront.

So that the other third the other was it apartment one that was vacant.

It's not that it's not rentable, it's just that you have problems with the uh Yes.

Is the storefront currently being for rent?

No, I could they don't let me rent it because I guess people are having problems getting the proper permit to run.

Is that for the sm like for the smoke shop or for a storefront in in general?

For the storefront.

Okay.

Well, I'm gonna uh here's a picture of it.

Uh and then I'm just gonna present some comparables.

Yeah.

Nice looking building.

Yeah, I kept up with it.

I did what I always did, what I had to do.

Yeah.

Yeah.

Brick work.

Okay.

We got some comps as far as the city's concerned here.

Okay.

All right.

So it's been a you know, we're familiar with the area and uh it's really hard to keep the issues that come with people in there.

Yep.

Uh okay.

Anything else you want to add?

Thank you for supplying the tax return.

I guess it's it for today.

Appreciate it for hearing my okay, and uh City submitted some comps.

We will take everything uh into consideration as far as uh deliberation is concerned, and then uh the city will send you a notice first week of April.

All right, thank you.

Okay, thank you for coming in.

Yep, absolutely it's in there, yeah.

Okay.

Okay, I've got four properties starting with one twenty-seven South Av.

Are we I'm doing well, how are you?

Good, good thanks.

Uh okay.

So uh I will swer you in, but uh we've got one twenty-seven South Av, uh in our order nine oh seven Willis, uh two hundred seven Ludington, and three twenty uh North Midler.

Yep, that's all right.

Okay.

Is it okay to do it in that order?

Yeah, that's totally fine with me.

Okay.

Did you come from Buffalo?

Um I came from Rochester.

Rochester.

Okay.

So a little bit of a shorter trip.

Yes, yes.

Um just make a couple notes here.

Absolutely.

And then I'll swear you in.

Okay, if you can raise your right hand, state your name for the record.

Brennan Mason.

Do you affirm to tell the truth and give accurate information to the best of your ability?

I do.

Okay, thank you.

Uh all right, first property, one twenty-seven South Av.

Um so one twenty-seven South Ev is.

Yeah, I'm just gonna let me read into yeah, absolutely.

Let me just read in some information.

Uh so we're on the same page numbers wise.

Got a little excited.

That's okay.

It's all the coffee is just kicking up.

Yeah, that's that's what it is.

All right.

Uh one twenty-seven South A.

So we have a current tentative assessed value of seven hundred and ten thousand dollars with a land value of twenty thousand two hundred dollars.

Uh that would be a full market value of one million three hundred and sixty-five thousand three hundred and eighty-five dollars.

Uh believes the fair market value is seven hundred and seventy five dollars, uh seven hundred and seventy-five thousand dollars, and that would be a uh equitable assessed value uh assessed value of four hundred and three thousand dollars.

Um what can you tell us about this property?

So apartment building, um, I believe there's 31 units if I remember correctly.

Um the provided some materials um if you have a copy of them.

If not, I have a few copies as well.

Um but there's yeah, there's 31 units um and nearly a third um of those are vacant.

I think it's totals to 12.

Um the property has given that um and some of the increased expenses with the utilities um and repairs and maintenance.

Um the NOI is reflected as pretty low.

Um so when included in a cap rate of 12.8%, just given where the property is located, um, that would bring us to an assessed value around 400,000.

Okay.

So you I was gonna say are these south before all four are in litigation currently.

No, oh this one is not.

This one is a new uh filing.

So the next three are in litigation.

This one is not though.

Oh sorry.

No, that's okay.

All right, so we'll note that okay.

A third you said was vacant.

A third is vacant.

Let me just one two uh thirteen of them are as of uh January 2026.

Vacant because of condition or vacant just because I I'm not I'm not positive.

Um I I can't answer that question, but I do know that the the rent roll that we were provided by the client just had those as vacancies.

And I do know that there has been um an increase in vacancies recently, so I don't know if that's just from um people's lease terms ending moving um or if it's regarding that condition.

Okay.

Okay.

Okay.

Anything else you want to add there?

Just one thing.

Um the property was also so uh we filed the grievance, I believe, at the end of January on the 29th.

Um and while I was uh putting together uh a brief write-up for this, um uh CNY, I think it's.cn Y News reported that the building actually burned um and there was a pretty significant fire that happened the first week of February.

Um and I know that that is following um you know the grievance application and everything.

Um they're still assessing the property damage currently, so I don't have um a figure to give you as to what that will be, um, but it will likely require some significant improvements.

Um, you know, I fire from my understanding was uh quite large.

The um they had to evacuate.

Such that nobody's living in in the premises currently.

I believe that people have been relocated back into the premises now, but they did have to evacuate the entire building.

Um and they moved them into I think it's uh a shelter or um something across the street um because they had to cut the utilities to try to prevent the fire from spreading.

I think the firefighters were over there for over 30, like between 30 minutes and an hour fighting the fire.

So um, like I said, it's I don't know the actual impact that it'll have, but it will require some um significant um expenditures over the next year.

Okay, February 5th, 20 people were displaced as a fire and all utilities, the villain have been currently that's February 5th.

Yeah, and I don't know the status of that right now.

Um that's aware of it.

Yeah.

Yeah, that's that sounds right.

Yeah, I happen to stumble upon it, doing some research myself, so um, I just wanted to bring that to the attention of the board.

Okay, yeah, I was glad you did.

Thank you.

Yes, very much so.

Okay.

Um if you would like any additional copies of any of the stuff that I referenced, please just let me know.

Um I had um had some copies printed.

Yeah, I got it for the file, so that's uh I think that'll take care of it unless somebody if you guys want uh a separate copy, that's up to you.

But we do have one in the file.

Right.

Okay.

Okay, then we have nine oh seven and a half Willis Avenue.

Yep.

Yeah, I'm just gonna read it.

It's still the coffee.

Yeah.

Yeah.

You know what the problem?

I had espresso instead of a instead of a filter coffee, that's what it is.

Yeah.

That would be excited to be back in Syracuse.

That's where I went to law school.

So trying to decide where to have lunch.

Okay, so nine oh seven and a half Willis Avenue.

Current tenant of assessed value of five hundred and fifty-eight thousand dollars with a land value of thirty-six thousand one hundred dollars.

Thirty-six thousand one hundred dollars.

That would be an assessed value that would be a full market value of one million seventy-three thousand seventy-seven dollars.

Petitioner believes the fair market value uh let's see here.

If we got a typo here.

So the current assessed value, I'm sorry, the uh assessed value based on a uh valuation of four hundred thousand is two hundred and eight thousand dollars.

Um the claim market value is four hundred thousand, not a hundred and thirty thousand four hundred thousand.

This is a apartments in this one here is in litigation.

The next three, this one and two others are in litigation.

Okay.

All right, I turn it over to you.

So as you mentioned, another apartment building.

Um the reason uh that we requested and this has this case has kind of moved hands.

We've inherited it from um a prior uh law firm.

Um so it in some regards we're still trying to get our arms around it.

Um but it is um it was purchased in 2023 as part of uh actually all of the next properties were purchased as part of the same transaction for a total value of for this property specifically for $710,000, um which would reflect the fair market value of the property at that time.

Um just given some of the operating expenses dealing with vacancies over the course of the past three years.

Um it is why we've you know continued to um to file on it.

Um but you know, as I mentioned, that purchase price just being the sort of indicator of um the black letter law in New York as to what the actual property uh value should be assessed at.

Okay.

Uh Ann.

In this one, I believe when I sent the email to you earlier this week, this attachment um might not have made it, so I will make sure that you get copies of it because this is only the letter.

Um so I will um forward that to you that has the um statement of purchase in it.

Um any of the information that we've already uh provided to the council for uh the city.

Okay.

Okay, next up then 207 Ludington Street.

Uh this is apartment building as well.

Uh current tenant of assessed value hundred and seventy-four thousand nine hundred dollars with a land value of sixteen thousand two hundred dollars.

That would be a fair market value of three hundred and thirty-six thousand three hundred and forty-six dollars.

Three thirty-six three forty-six.

Uh numbers again.

Uh we have a fair market value of a hundred and fifty thousand dollars, and that would be an assessed value of seventy-eight thousand dollars.

So update that number.

Okay.

Okay, what can you tell us about that?

Same thing as the other property.

Um so it was purchased uh May twenty twenty-three um for a total of two hundred and five thousand dollars as reflected in uh fair market value.

Again, just given the operating expenses.

Um that's why we asked for uh requested assessment is slightly below what that purchase price was.

Um the packet of information that um accompanies this one has the the two prior grievances um as well as some of the um older financials.

Uh Ann's got some information.

Right, and uh in litigation as well, right?

Yes, yes, this one is also in litigation.

Um and it it does have a copy of that statement of sale from uh May twelfth, two thousand and twenty-three.

Okay, I believe is three twenty North Midler Ave.

Here we have current tentative assessed value of five hundred and fifty-three thousand dollars with a land value of forty-one thousand dollars.

That would be a market value of one million sixty-three thousand four hundred and sixty-two dollars.

Uh petitioner believes the fair market value is four hundred thousand dollars, and that would be an assessed value of two hundred and eight thousand dollars.

Okay.

This is in litigation as well.

Anything you want to add there?

That's correct, same thing.

Um, just that the property was purchased uh May 2023 uh for eight hundred and eighty-five thousand dollars uh to reflect that fair market value.

Um this property as well has um had vacancy issues as well as significant um repair maintenance and utility costs.

Okay, that sounds good.

Uh anything you want to add in macro or pretty good shape.

No, I think I think we're good.

Um I will make sure though that that um statement of sale for 907 um makes its way over here as soon as I get back to my desk uh in Rochester in front of a computer.

With another cup of coffee.

Yes, with absolutely with another cup of coffee and hopefully um some lunch from my favorite Korean restaurant.

That's excellent.

Good.

I'm glad you came back to the queue.

Yeah, yeah, you know, you can't you make a trip every now and then, you know.

So it's uh go to I cannot remember the name of it, but go get some Korean food and then walk across the street and get some recessed coffee.

So it's excellent.

Yeah, all right.

Yeah.

Well, safe travels back.

Thank you for coming in.

It's a little cumbersome, but that's what we have to do.

It's understandable uh see in person.

Yeah, let me know if you have any questions um on any of the things or need any uh any of the properties or need any other information.

Happy to provide them where we can.

Excellent.

Thank you.

Safe travels.

Thank you.

Hi.

How are you?

Good morning.

Amen.

No, Jamie.

Jamie?

I say, yeah.

No.

No, Jamie.

There's uh two properties here.

Um separate situations.

They're both, yes.

They're separate uh properties, separate situations, they're both exemption cases.

Okay.

All right, all right, very good.

Um any particular order, or I have it in uh uh as waiver uh 300 waverly and then 200-10 waverly.

At your pleasure.

Work for you.

Okay.

Very good.

The first one, I mean, as you know, Shine Center is in litigation, but you want to do first.

We'll do 300 waverly first, but if I could just swear both of you in, uh if you could raise your right hands, uh state your name for the record.

Mark McNamara, Barkley Damon, uh law firm for Syracuse University.

Okay, Alan Hammerline for Syracuse University.

You affirm to tell the truth and give accurate information to the best of your ability.

I do.

And you as well.

Yes, so I'm sorry, yes.

Absolutely.

Scared me there for a minute.

Uh okay, let me just uh pull out the application for 300 waverly.

Did you say both of these are in litigation?

No, just um the Shine Center 300 Waverly is uh not.

300 Waverly is not.

Right.

This is a new property.

All right.

Okay.

Let me just go ahead and read it in then again 300 Waverly Avenue.

We have a current tentative assessed value of 400,000 with a land value.

I have sixty-three thousand four hundred.

Uh petitioner has three hundred and eleven thousand five hundred.

I suspect yours is correct because I I got the I'm not sure where I got that number, but I didn't think it was right when I when I got it.

So let me just uh add that in then sixty-three thousand four hundred dollars land value total current tentative assessment four hundred thousand that would be a market value of seven.

I know this is an exempted exemption issue, but I'll just read the numbers in.

Uh that would be a uh market value of seven hundred and sixty-nine thousand uh two hundred and thirty-one dollars.

And then is this a full exemption issue?

Yes.

Okay.

Uh with that, I turn it over to you.

Our application should be considered along with the statement of Helen Hemmerline, who's Helen's sitting right here with me.

She's the senior university counsel for real estate business transactions.

And that you you have a copy of that affirmation.

But this property is a three-story former sorority house, which was donated to the university during 2025.

The property is going to be used in as part of the uh Greek life uh office, which is the Syracuse University Division of Enrollment and Student Experience.

That includes the Greek life, fraternity, sororities, etc.

The property is going to be trained.

There's 19 bedrooms in it.

It's going to be renovated and made accessible.

Accessibility changes, plus it's going to be connected to the university uh network, the intra, the internet, plus the intranetwork of Wi-Fi, et cetera, and be made a university building.

That's in the process uh right now.

The purpose of the building is going to be as a meeting place for Greek life, sororities and fraternities and other student experiences.

It is a purely student-oriented building, and it will be purely used for that.

The the pro the work that's being done was approved.

The project was approved within the university system in late 2025.

The project is ongoing.

Most of the work will be done during 2026 and then finished up.

There'll be some that gets finished up in early 2027.

But this is a a property which qualifies as a full exemption under 4283, which is projects which are um yeah.

A project which is in uh good faith contemplated by the corporation to be used for this exempt purpose, and the way you show that, and there's a case that uh I didn't include in the materials.

I actually brought it to the board's attention last year in connection with a different university project, but it's let me give it to you.

It's uh the world buddhist Chang Jing Center Inc.

versus Showborough, and the citation on that for John Black or Danielle's purposes is 4583rd 947, and what that case held is the way you show that you're qualified under 4283 is through a quote concrete and definite plan for utilizing and adopting the property for exempt purposes within the reasonably foreseeable future, close quote, and that's exactly what I've just laid out to you and what is in uh contained in Ellen Hammerline's affirmation to the board.

Can we get a look at it?

Sure.

Okay.

And those 19 rooms that's I mean they're gonna be literally like taken out, and then this is all gonna be like office type or what is at some point, yes.

Okay, right now it's just utilized as a meeting space on the first floor, that's where like the primary rooms are.

Okay, and the current project is making the uh those spaces accessible.

Okay, so yeah, can I can we Matt and I get a okay?

John too.

John too, sure.

I guess everybody wants to see John.

Um I'm sorry, Mark wasn't slide.

Um 4583rd 987.

947.

947.

And the quote that I just gave you is is page 949.

Okay.

Um, with for purposes of the uh inspection, when did you want to do it?

And do you want to just contact Ellen directly, or do you want to contact me or Joe?

Yeah, probably you or Jamie.

Yeah, yeah.

Happy to be in Dr.

Bell if you don't you don't need no probably next week, hopefully.

Yeah, and so who will you contact just so I let the Ellen okay with Joe and Jamie?

Just a quick question, so I understand it's currently being used as a meeting space, or is it not being used?

It is in the process of being used, let's say that, because they're doing the um entrances, making them accessible to people with disabilities, and it's um I don't know that they've held any meetings there yet, but it's I can tell you it's dedicated to Greek life, and that's you know their sorority uh it was a sorority house, and that sorority just uh shut down, or did they move elsewhere?

It was vacant for a year before, maybe.

Um so the the sorority itself that gifted it to us, they shut down.

Okay, I was just curious.

But they had been leasing it to another sorority for a couple of years in there, so okay.

Yeah, that sorority went elsewhere or whatever, and uh so then they yeah, that's great, I think.

Um that'll be a great addition for you know a centralized location for how how many fraternities and sororities are on campus.

You know, I don't know the answer to that question.

I don't know how many are recognized, Greek life organizations for us.

I don't know.

Um other thing there's a there was a request in the information request that we received for an appraisal again.

It's not relevant because we don't care what the valuation is, this is all about the exemption, but a I provided a copy of that appraisal to the board.

So and there's photographs in there to the degree that anybody wants to see what the building looks like.

Okay, all right.

That sounds good.

Anything else on your end?

Good, good.

Okay.

Um anything you want to submit or no?

All right.

So that will move us to 200-10 Waverly Ave.

Let me read this property in.

This one is in litigation.

Yes.

Okay, so I'll just read some numbers in again 200-10 Waverly Avenue.

Uh we have a so I'll go with uh my numbers here.

We have a current tentative assessed uh value of 18,000 nine hundred.

I'm sorry, eighteen million nine hundred thousand.

Let me just uh change that up eighteen million nine hundred thousand.

One million one hundred and forty thousand, so we're good there.

Um so that would be a fair market value of thirty-six million three hundred and forty-six thousand one hundred and fifty-four dollars.

And this is this is uh again uh in litigation, but a full exemption uh uh issue.

Okay, I'll turn it over to yourself or both of you.

Well, this is deja vu all over again because I think this is our fourth appearance here with respect to this, and as is noted previously, it's in litigation and currently at the appellate division.

So our uh objection is to the portion, which is approximately 10 or 11 percent of the uh property, which is taxable, nine or ten percent of its taxable.

I have it as a million five twelve of one million five hundred and twelve thousand dollars of the total assessment, is being treated as taxable.

That's with respect to based on what the city has stated in the litigation, the food, certain areas of the food serving area plus the campus store.

And we can go through the arguments.

I'm delighted to do it.

Our position is that all of those facilities that's Shine Student Center, as you know, is the essentially the student union for Syracuse University.

It's entirely a student-centric uh building and for from the standpoint of operation and purpose.

The entire building is uh is owned, operated, uh, occupied by Syracuse University.

The food court has five entities that have licenses or franchises, Syracuse University being the licensee or the franchisee, all of the employees there are Syracuse University employees, all of the operations are controlled by Syracuse University, and they are again for the benefit of university and university related uh personnel.

The campus store, the only change in terms of uh prior use is the campus store is now managed through a contract with Barnes Noble Campus BNC, uh which is typical of a number of universities around the country, and the uh but again, the it's a Syracuse University operation, they just manage it like you would see in another university, as Ellen was pointing out to me, where a food service company, not at Syracuse University, they do their own, but but frequently you'll see other cafeterias and universities will contract that out to a a vendor that will come in and actually run their uh food services, the campus stores, the same kind of situation.

That's what's at issue, the campus store.

The campus store and the food court.

I've never been in that.

The food court, when you come in off of the main entrance, you come into a kind of a uh a entrance hall, not hall, an entrance area off to the left is the food court section, which includes tables and carols for students to both eat and meet and socialize and study, and there's they've got computers that they're working on in there, and then in a kind of rounded area, like sort of a walled off area, are different food options.

There's a Panda Express uh operation, which again is Syracuse University's operation under a franchise agreement that they have with Pand Express.

Similarly, there's a core life eatery, uh, halal shock, and a Hull House Shack, rather.

There's a uh uh Syracuse University branded Italian food pizza uh kind of thing, and then there's a there's a uh not a counter, but I would I would say a case, a food case, a refrigerated food case for the Biscotti Cafe uh items, which they get from Biscotti Cafe is a local Syracuse operation, and they just they just get those material, those products from them and sell them there under this uh license agreement that they have uh have with them.

And then there's a at the at the back, so that's on the left, and then down below is there's the atrium where there's a gigantic uh screen, television screen, which I don't know if you call it a television screen, but it's about a 50-foot, 40-foot, something like that screen that is shows videos and and variety things and students again.

There's couches and all kinds of places where students can congregate down there, and back behind there, up on the top level, is the Dunkin' Donuts um counter, again, a Syracuse University operation through its franchise with Duncan, and then uh off to the and then there's more studying areas, et cetera, then off to the right, there's the esports and gaming um section, which was taken from the campus store, was taken out of what was originally the campus store space and turned into this student uh esports and gaming thing.

And then there is the campus store, which is off to the left, and which is a two-story, goes down to the um first floor uh and through an interior staircase, and that's the sells uh textbooks, academic materials, um branded Syracuse University, branded gear, um, convenience store items, et cetera.

Is that is the whole place open to just students then?

It is open to the public, as are all of the buildings at Syracuse University.

You can go in there and eat, you can go in there and buy something out of the campus store, you can go in and sit down there and watch the television and game days or whatever.

Okay.

Yeah, I I've never been in the building uh so I'm assuming that's what's at issue.

That that is what's at issue.

Yeah.

Okay.

And your feeling that uh uh this space uh should be taxable based on uh the types of things that are in there.

The EA scores the the um the e-gaming facility is is an institutional use.

This is a physical change uh that was reflected on the 25 role, the the e-gaming space took about 6100, 6400 square feet of previous campus store space.

Campus stores footprint got a little smaller, and we adjusted the um the exemption commensurately.

Or I should say the percentage exempt.

But anyhow, um yeah, that this is in litigation.

Um don't want to don't want to burn too many words on this.

Um but yeah, the the city's contention has been that this um nine-ish percent of the property um should not benefit from the exemption for those reasons.

Yeah, uh in litigation.

Okay.

Uh what percentage of the campus store is dedicated to classroom textbooks supplies for courses taught circuits.

That's a that's a good question.

It changes um uh it changes uh uh during the course of the year, like the larger section of the store is going to be devoted to textbooks at the beginning of the semester.

A lot of textbooks, probably the majority of textbooks now are sold electronically.

You're not getting physical textbooks, but you know, there's computers, there's notebooks, there's pens, there's all of that.

I don't know what the breakdown.

If you were to if you were to break out what percentage of the campus store is devoted to Syracuse branded hats and sweatshirts and t-shirts, etc.

versus um uh pure academic uh uh materials versus the um aspirin and uh convenience store type items, uh drinks.

There's also a uh you can get F when all of the food um areas have closed after hours.

There's there's like snacks, a snack area and coffee that you can buy down there.

I don't have the breakdown of all of that.

The board wants it, I can certainly go back to the university and and get that.

But I would like to see that.

All right.

Just mainly because it is open to the public, so there's more than just students using that specific facility that well, as without going in too much depth in the in the litigation, and Matt certainly is is is acutely aware of this, but the one of the things that we did in the litigation was a survey, brought in a professional surveyor to to make a determination with respect to who's actually using the facility.

And the facility is the the city has taken the position that Syracuse University related individuals are limited to students, faculty, and employees.

Our position is it's students, their parents, prospective students, etc.

And but even using the city's very limited definition, with which we disagree, the it showed that something like 95% of the patrons were Syracuse students, faculty or employees.

When you included our definition of it, students, parents, uh prospective students, et cetera, it was 99% or 99.2 percent, something like that.

So the the it's not just an overwhelming student related use of the building, it's beyond overwhelming.

That would be our uh the kind of the first point.

And the other thing that bears reminding or bears the the board should note is Syracuse University, unlike a number of universities in the country, has a policy of its buildings being open.

Anyone can go into the Syracuse University Library.

That's not true at a lot of universities, but in at Syracuse, that's the case.

Anyone can go into the arts center.

Anyone can go into the classrooms.

The only buildings that are secured in that way would be the dormitories.

Excuse me.

Uh okay.

Anything you want to add?

No, thanks.

I think I'll set or submit or see who's though, I don't want to know that from the colleagues.

Just on behalf of the Circuit.

Um from uh SU Council, um, they are subject to a confidentiality agreement.

I have added a copy of the confidentiality agreement to the package, um, but I will now provide those to the board.

Thank you very much.

Do you want me to describe quickly what they are?

Sure.

So our position is that this is not a an income producing property.

And the board traditionally has in its request for information for income producing property says if the property is rented.

None of this property, neither one of these properties is rented, but let's focus on the Shine Student Center.

None of there's no square foot in the entire building which is rented.

So our position is it's not income produced, but recognizing the city's position, and the city's position is that the property is income producing, number one, and number two, that the that the franchise agreements and license agreements are akin to rental agreements.

A position which we vigorously disagree with, but but recognizing that petition that position from the city because we have the advantage of it having that them having stated it in the litigation, and anticipating that the bar, you all adopt that same position in response to the your requests for information.

We provided we provided information on that would assume that the property was income.

So you have the PL statements for the campus store and the food court for the last three years as requested, and you also have where you've requested rental agreements, they're not rental agreements, but again, based on the city's position, we've provided the five franchise and license agreements for Duncan, Core Life Eatery, Halal Shock, Panda Express, and uh Biscotti.

They're not rental agreements, but again, based on the city's position, we've provided the five franchise and license agreements for Duncan, Core Life Eatery, Halal Shock, Panda Express, and uh Discotty.

All right.

Well, thank you very much for that.

And uh we will handle these with utmost care, of course.

Thank you.

All right, thank you very much for coming in, and uh we'll send out uh city will send out a couple of notices first week of April.

I'm on the edge of my seat.

I'm sure particularly with the shine center.

All right.

Well, thank you very much.

Oh no, I still love it.

Okay, that's the last two there.

And just nice very much.

So I did not go forward.

So thank you, Daniel.

Oh, so that's the first one.

Yep.

How are you doing uh with your accounting but buffalo can't be a little bit more than a little certain side of it, right?

It's interesting because um pretty simple.

But suppose it would be revealed.

They got a permission to do it in the money.

So it is another rebound.

So I talked to the consultants called legal solved problem.

But they did not say what to do about the money that was called like a New York City.

I'm sure that's gonna change a lot of financial market moves.

Absolutely.

Six to three decisions.

Okay, I didn't know it.

So um then the assessors.

I was getting much there.

That's really good.

I think part of the reason it might not move as much as they didn't say what to do about the money.

Well, I think that's a big issue.

Really a bigger issues going forward is less of them.

There's other ways to get the tourists, but it's not as compassing.

And the assessment because nobody went there.

It just ran the elements.

Oh, so there was no human check on.

So you talked to the assessors and the assessors are here and say, you can make the district assessment because they say that don't go during the I had to actually all look down ten thirty.

Okay, so it's a pre-agre's process.

And she sometimes she just walks right back out because it's all the assessors.

The new administration mayor, yeah.

Um this update, this annual update is supposed to be not enamored.

I told her on the firm.

Because there was a chance.

In my conversation, because it's a part of semi-independent living.

You learn.

You actually experience more of the college.

My wife though, she she went to school.

I don't think they're gonna do it.

The one in between the first and up there.

Okay.

Yeah.

Yes.

Okay.

Okay, so there's uh three uh properties that I'm gonna read in uh and uh the reason for that is uh the petitioners uh did not uh uh come today uh as uh was scheduled.

Uh so uh last one um last one was twenty-three.

Okay, so this is gonna be number twenty-four on our list.

Last one yeah, last one was twenty-three, so this would be twenty-four on our list.

Uh this is eighteen nineteen West Genesee Street and Avery Ave.

So this was scheduled, was this scheduled for the night session last week, or it was just scheduled for some time.

So it was originally scheduled for February eleven at ten twenty.

They requested a date change, so it actually has to be okay, and then they uh so anyway, this is uh uh eighteen nineteen West Genesis Street.

Um I'm seeing that it is in fact in litigation.

Uh and uh it says please note that this matter is in litigation, and I would appreciate it if you could also include that fact with our letter.

That's from that's right.

This is this well, this is from this is from uh Scott Becker, so it's it looks like he's the attorney for the uh petitioner.

They did grieve last year.

Uh I was not aware that they were filed, but um they just uh they submitted uh via overnight mail uh uh yesterday, so it was either received yesterday or today.

Um but it says uh uh from uh Mr.

Becker uh we're in receipt of the Board of Assessment Reviews letter requesting information from our client.

We previously forwarded the same to our client for compliance.

Uh we hereby request an extension of time to provide the requested information and an adjournment of the hearing scheduled for February twentieth, twenty twenty six.

We will not be appearing at that hearing as our client has not yet provided us with responsive information as soon as we s receive it, we will forward it to you.

This should not be construed as a will for will for willful failure or neglect to provide this information.

And we uh at the end of the reading of these three uh in uh we're gonna go into executive session.

Um so uh yeah the the the sand is pretty well out of the hourglass on uh grievance hearings this year.

Yeah, pretty much um put it putting aside the question of um requested documentation.

We've okay even without cooperation from the client on documentation.

Umbody's here today, I think we'd request um dismissal with prejudice for failure to appear.

Okay, let me just read uh response to the letter from Michelle.

Uh place the letter within the file.

I do want to let you know that tomorrow is the final day of grievances, so we're unable to reschedule you for a later date.

The city's policy is to request a dismissal on any uh no shows, and then the board will make a decision on if they will grant uh that dismissal or if they think they have enough information to make a decision.

Uh please let me know if you have any questions, Michelle Hopkins.

Okay.

Um so uh let me just uh uh find the application and read some uh uh some numbers in and then we'll take it from there.

Okay, again, this is 1819 West Genesee Street number 24 on our list.

Uh we have a current tentative assessed value of one million two hundred and eighty thousand dollars with a land value of two hundred thousand dollars.

That would be a full market value of two million four hundred and sixty-one thousand two million four hundred and sixty-one thousand five hundred and thirty-eight dollars.

Uh further uh petitioner believes the full mare uh full market value is one million dollars, and that would be an equitable assessed value of five hundred and twenty thousand dollars.

Okay.

Uh so we've read the property in, we've read some correspondence that took place yesterday and today, or uh uh yeah, yesterday and today, and uh uh no decisions have been made at this point.

Again, we are gonna go in executive sessions shortly.

Um city data here.

Company compson inventory and such.

City comps have been submitted and uh unless anybody uh on the board, and we do have a quorum.

Um member wasn't able to make it today, and one member had to leave, but uh we have three out of five.

Um I'm not willing to accept any other information after we go into executive session.

Um your part there.

I I don't want to accept any additional information after.

Okay.

All right.

Uh and we made it clear uh to all the other petitioners that have come in that uh we were gonna uh put today's uh date um so uh uh uh and you know uh after we go into executive session that's gonna take care of it.

Uh okay.

I think we're done with that file for now.

Uh and uh you had said uh can you repeat what you said as far as uh we'd like to request um uh a dismissal with prejudice or for the reason of failure to appear.

Dismissal with prejudice.

Yes, please.

We've got that no.

All right.

Uh so then uh in the order on the sheet uh the this petitioner, let's see, this would be uh twenty five and twenty-six for our purposes.

Uh this petitioner did not uh show uh their times were 1040 and 1050, and it's uh 25 to 1.

So uh okay, 1140, 1150, and uh it's uh 1235.

Um so let me go ahead and read these in.

Uh 435 Rich Street.

Uh so this looks like it's an exemption issue.

I I do believe these are both exemption questions, yes.

Let's read some numbers in so I have them uh 435 Rich Street.

Uh we've got a current tentative assessed value of 17,000.

Uh this is a uh church nonprofit uh land value of twelve thousand two hundred dollars.

That would be a full market value of thirty-two thousand six hundred and ninety-two dollars again thirty-two thousand six hundred and ninety-two dollars.

And then related four thirty-one-33 rich street.

Uh this is a church uh uh.

Is it near Park Street?

Uh I don't think so.

No, no, no, these are these are the 11th boards.

Oh, this is a parking lot.

Yes.

Okay.

Uh church religious parking lot.

Okay.

Um so just to read in some numbers here, we have an as uh uh current tentative assessed value of $2,000 and a land value of $2,000.

And that would be a market value of $3,846.

$3,846.

So we've got the church uh building, it looks like, and then the uh parking lot.

Um this is an exemption issue as well.

And uh the petitioner did not show up issue for both hearings.

And uh anything that uh the city would like to uh add.

Uh that's my understanding that neither of these properties is an active use or was on tax at a state.

No reason for water usage after speaking to the assessor.

Um so we think that's disqualifying for any exemption.

Um, in addition, for each, we'd like to request uh uh dismissal with prejudice or failure to appear.

Dismissal with prejudice.

But um based on conversations with the assessor, I do think on the merits that that um the department was right to deny um constructively or otherwise the the exemption request.

Okay.

Is this a new denial?

I'm not clear on that.

Um and and I'm not I'm not even clear on whether there was an application or if this is just a constructive denial.

Um I don't believe there's an exemption on the current roll, but I'm not fully certain about that.

Okay.

Okay.

Uh okay, with that, that's all of the properties that we have for today.

Uh so now we are going to go into executive session uh for uh deliberations on everything, all the hearings that we've uh uh that have taken place for uh uh February this year.

Um so uh would anybody like to make a uh resolution or motion uh to go into executive session?

I'd like to make a motion to go in executive session.

A second.

Aye, aye.

Opposed, abstain, and board is adjourned into executive session.

Thank you very much.

Thank you all for your response.

Sorry, I couldn't see more through this here.

Yeah, no, well, as my good friend Joe Carfagno says, it's better to be seen than viewed.

Yes, yes, that's right.

Right, John?

You're actually running.