Mitch Goldstein | Coach Mitch | December 17th, 2007Ichud colony to apply yearly for exemption
Times Herald-Record Middletown, NY December 15, 2007 By Nathan Mayberg
MONTICELLO – Sullivan County, the Town of Thompson and Monticello School District have agreed to allow the Ichud Bungalow Colony in Thompson to apply for a tax exemption each year.
That is a lot different than the 2006 agreement, which would have given Ichud a perpetual tax exemption on its property, $50,000 less in annual payments and a tax-exempt grocery store.
In 2006, Sullivan County Treasurer Ira Cohen received a court order to discharge the 2005 and 2006 tax liens on Ichud Bungalow Colony. He refused.
Later, the former county attorney argued in court that Ichud’s agreement with Thompson for tax-exemption status was illegal.
Cohen said Ichud’s roughly 200 units on about 100 acres was not entitled to a tax exemption for religious or educational purposes and that the town and court had no authority to grant the colony a grocery store as part of the deal. Furthermore, the group was entitled to an exemption only on its 2005 tax assessment, because it did not file the proper paperwork with the town assessor for 2006.
Ichud will pay its entire $75,458 lien for 2006, between the town, county and school.
In exchange, it will receive a refund on its 2005 tax lien, which was $4,239 less.
And instead of having a tax-exempt grocery store on its property, Ichud bought out neighboring Sedlack’s Appliances and put in a taxable grocery store.
“We’ve restored the assessor’s authority to remove the exemption. The old agreement set a really bad precedent,” said Cohen.
The seven-year pilot agreement between the town, county and school will remain in place as long as the Town of Thompson grants the property tax-exemption status. That will be up to the town assessor each year.
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Coach Mitch’s REFLECTIONS
All is not obvious
I am going to guess that there is some backroom intrigue that has been going on here.
The parties will say that it is principle which drives their positions, that they got into government to see their principles put to work. However, government and politics being what they are, principles are the first item to suffer and if one stays in government, it is for the accumulation of personal power. I will bet 10¢, my biggest bet, that there is some personal animosity going on between the players and that a government official doesn’t like that his ego is being bruised.
Politics comes into it
The Tax Collector is correct. It is a highly defensible position to say that it is the community which should grant tax-exemption status. Communities must be able to have the power to tax and that means the community can also choose which property can be exempt from taxation.
Personalities comes into it
Unfortunately, that is not the end of the story.
I am sure that this issue went to court because the parties do not care for each other. They each had to show their machismo and go to court.
That’s why G-d invented the legal system
There are standards which must be met for taxing and for tax-exemption. This community will be hard pressed to deny any tax-exemption if the applicant meets the requirements. The taxpayer will be hard pressed to sustain their tax-exemption status unless they can reasonably meet the requirements.
Next year, the property owner will apply for that year’s tax exemption and the tax collector will probably grant it, providing that the property owner is still acting in a tax exempt manner. If the tax collector does not grant the tax exemption and the town council agrees with this action, then the property owner must go to court to protect his rights, presuming he feels that he is in the right.
In NY use Article 78 proceedings
In NY, Article 78 proceedings are used to challenge actions or inaction by agencies and officers of state and local government. An Article 78 proceeding to determine if the government official is following the law is a relatively easy and cost effective way to determine who will prevail. The best part is that the government is on trial, not you. They must prove that their actions were lawful and warranted.
http://article78.com/index.shtml This link is for NY. If you ever have a need, follow-up and find a similar law in your state. Look up Writ of Mandamus.
Speak softly but carry a big stick
I have never needed to use an Article 78 proceeding when using Coach Mitch’s “Ridiculously Simple System…” because there are other ways of handling the situation without going to court.
As taught in my system, on the rare occasion that a county official or worker refuses to give me public information, I merely state the section of law in that state which requires that I be given access to the public information that I have requested.
I always carry a copy of the law in that state, but I have never had to take out the law and show it to the official. I have never had to threaten to go to the county attorney and report the wayward official. I have never had to ask the county attorney to pursue a criminal misdemeanor action against this official, as allowed by law, in every state.
I am never loud or condescending or threatening. I am informative and speak with a smile. Be happy, you’re carrying the big stick. They know it and you don’t need to rub their faces in it. Act with class and you will be treated well – usually.
See Coach Mitch’s “Ridiculously Simple System…” ™ for details.
Right works, wrong doesn’t
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