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Home My WebLink AboutI - 17 Time Warner of Syracuse - Special Franchise Assessment AppealLn iu 0Z w 2 __j 1.e L �/� LI ry 2 w �..— L1J Eversheds Sutherland (US) LLP 1114 Avenue of the Americas, 40th Floor New York, NY 10036-7703 D: +1 212.287.7033 F: +1 212.389.5099 cyavashahmadi@ eversheds-sutherland.com March 17, 2022 Via Certified Mail Town Clerk of Town of Cortlandville The Raymond G. Thorpe Municipal Building 3577 Terrace Road Cortland, NY 13045 Re: Time Warner of Syracuse — Special Franchise Assessment Appeal To Whom it May Concern: Please take notice that the above referenced special franchise owner has filed a complaint pursuant to New York Real Property Tax Law § 610. In accordance with RPTL § 610, enclosed please find a copy of the filed complaint. Sincerely, Cyavash N. Ahmadi Filed_gV mac: 22, 20 ZZ-- M. TOWN OF CORTLANDVILLE CORTLAND COUNTY 3577 TERRACE ROAD C TLA , own Clerk M AR 2 2 2022 U LJ CORTLANDVILLE TOWN CLERK'S OFFICE Eversheds Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds Sutherland. For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com. Statement of Service by Mail and Acknowledgement of Receipt by Mail of Complaint To: Town Cleric of Town of Cortlandville The Raymond G. Thorpe Municipal Building 3577 Terrace Road Cortland, NY 13045 The enclosed summons and complaint, or summons and notice, or notice of petition and petition (strike out inapplicable terms) are served pursuant to section 312-a of the Civil Practice Law and Rules. To avoid being charged with the expense of service upon you, you must sign, date and complete the acknowledgement part of this form and mail or deliver one copy of the completed form to the sender within thirty (30) days from the date you receive it. You should keep a copy for your records or your attorney. If you wish to consult an attorney, you should do so as soon as possible before the thirty (30) days expire. If you do not complete and return the form to the sender within thirty (30) days, you (or the party on whose behalf you are being served) will be required to pay expenses incurred in serving the summons and complaint, or summons and notice, or notice of petition and petition in any other manner permitted by law, and the cost of such service as permitted by law will be entered as a judgment against you. If you have received a complaint or petition with this statement, the return of this statement and acknowledgement does not relieve you of the necessity to answer the complaint or petition. The time to answer expires twenty (20) days after the day you mail or deliver this form to the sender. If you wish to consult with an attorney, you should do so as soon as possible before the twenty (20) days expire. If you are served on behalf of a corporation, unincorporated association, partnership or other entity, you must indicate under your signature your relationship to the entity. If you are served on behalf of another person and you are authorized to receive process, you must indicate under your signature your authority. It is a crime to forge a signature or to make a false entry on this statement or on the acknowledgement. ACKNOWLEDGEMENT OF RECEIPT OF SUMMONS AND COMPLAINT OR SUMMONS AND NOTICE OR NOTICE OF PETITION AND PETITION, I received a summons and complaint, or summons and notice, or notice of petition and petition (strike out inapplicable terms) in the above -captioned matter at Town Clerk of Town of Cortlandville The Raymond G. Thorpe Municipal Building 3577 Terrace Road Cortland, NY 13045 PLEASE CHECK ONE OF THE FOLLOWING; IF 2 IS CHECKED, COMPLETE AS INDICATED: i/ 1. I am not in military service. 2. I am in military service, and my rank and branch of service are as follows: Rank: Branch of Service: TO BE COMPLETED REGARDLESS OF MILITARY STATUS,: Date: MaML 2I-) Z027— (Date this Acknowledgement is executed) I affirm the above as true under penalty of perjury. f ignature kvisf in E. ?oer,-Pella, Print name Town b� eomanduil(� Name of Assessing Unit for which acting 'row& Nevk Position with Assessing Unit for which acting (i.e., officer, attorney, etc.) RP-7141 (3/18) New York State Department of Taxation and Finance Office of Real Property Tax Services Complaint on Tentative Special Franchise Full Values for the year 2022 DO NOT WRITE IN THIS SPACE FOR ORPTS USE ONLY All relevant parts of the complaint form must be completed. Submit any Complaint Number Hearing Date additional documentation which supports your complaint. Serve an original and two copies of this complaint on the Commissioner and one copy on each adverse party. Service may be made in person or by mail. Filed M. TOWN OF CORTLANDVILLE 7 PART ONE: GENERAL INFORMATION 3577 TERRACE ROAD Y 1. 2 Special Franchise Owners: Complete this section. a. Complainant Information Time Warner - Syracuse Company Name 7820 Crescent Executive Drive, Charlotte, NC 28217 Street Address, City, State, Zip (704 ) 206-5177 ( ) Telephone Number Fax Number b. List of Assessing Units and Company's Estimates of Full Value (Attach additional sheets, if needed.) ORPTS Tentative Company's Estimate Countv Name(s) Assessina Unit(s) Full Value of Full Value See attached See attached Assessing Units: Complete this section. a. Complainant Information Telephone Number See attached Assessing Unit Name Street Address, City, State, Zip Fax Number See attached b. List of Companies and Assessing Unit's Estimates of Full Value (Attach additional sheets, if needed.) Assessing Unit's Comnanv Name(s) ORPTS Tentative Full Value Estimate of Full Value RP-7141 (3/18) Page 2 PART ONE: GENERAL INFORMATION (Cont.) 3. Designation of Representative (Optional) I, Meredith Garwood, Group Vice President on behalf of complainant, hereby designate Maria M. Todorova. Eric S. Tresh. and Cvavash Ahmadi to act as my representative in any and all proceedings for purposes of reviewing the tentative special franchise full value(s) for the year 2022 3-10-2022-I?k.diggDate mplainant Name, Address and Telephone Number of Representative: Maria M. Todorova, Partner 999 Peachtree St NE, Atlanta, GA 30309 Contact Person and Title Street Address, City, State, Zip (404 ) 853-8214 ( ) Telephone Number Fax Number 4. Service on Adverse Party (Check one) A copy of the complaint form and any supporting documentation must be served on each adverse party. Have you attached the affidavit of service? ❑ Yes ❑✓ No If no, the affidavit of service must be filed with the Assistant to the State Board at least five (5) days prior to the hearing date. PART TWO: GROUNDS FOR COMPLAINT (Check one or more) ❑ A. Improper Full Value Full value of property is erroneous. 0 B. Unlawful Full Value 1. Tangible property included in value is not special franchise property. 2. Tangible property is owned by a municipal corporation. 3. Value includes property that is exempt. RP-7141 (3/18) PART THREE: INFORMATION NECESSARY TO DETERMINE SPECIAL FRANCHISE FULL VALUE OF PROPERTY (Check and complete one or more) Page 3 You must provide information to support the value of property claimed in Part One, section Lb. for special franchise owners, or, section 2.b. for assessing units. You must supply facts, figures, calculations and underlying assumptions that support your position. ❑ 1. Inventory Please see Attachment 1 for a statement of the taxpayer's position with respect to the information requested. Please see Exhibit B for the facts, figures, and calculations supporting the taxpayer's position. (If additional explanation or documentation is necessary, please attach - # of attached pages _.) ❑d 2. Valuation Please see Attachment 1 for a statement of the taxpayer's position with respect to the information requested. Please see Exhibit B for the facts, figures, and calculations supporting the taxpayer's position. (If additional explanation or documentation is necessary, please attach - # of attached pages El 3. Other Please see Attachment 1 for a statement of the taxpayer's position with respect to the information requested. Please see Exhibit B for the facts, figures, and calculations supporting the taxpayer's position. (If additional explanation or documentation is necessary, please attach - # of attached pages _.) RP-7141 (3/18) Page 4 PART FOUR: CERTIFICATION I certify that I have read the foregoing complaint and know the contents thereof, that the facts stated therein are true and correct to the best of my knowledge, information and belief, and I understand that the making of any willful false statement of material fact herein will subject me to the provisions of the Penal Law relevant to the making and filing of false statements. 3-10-2022 Date Signature and Title Clear Form This complaint form and supporting documentation must be mailed/served at least ten (10) days before the hearing date to: NYS TAX DEPARTMENT ORPTS - EXEC W A HARRIMAN CAMPUS ALBANY NY 12227-0801 Please refer to the "Notice of Tentative Special Franchise Full Values" which specifies the complaint submission deadline. Specific supporting documentation must be provided in accordance with §610 of the Real Property Tax Law. A copy of the complaint form and documentation must be served on each adverse party. An affidavit of this service must be filed with the Commissioner at the above address no later than five (5) days before the hearing date. Time Warner Cable Attachment 1 Form 7141 Supplement to Complaint on Tentative Special Franchise Full Value Complainant herby disputes the tentative special franchise full values determined by the State Office of Real Property Tax Services ("ORPTS") in the Notices of Special Franchise Full Value dated February 9, 2022 ("Notices"). The Notices are attached as Exhibit A. Pursuant to 20 NYCRR 8197-4.2(b)(6), Complainant hereby incorporates by reference all facts, figures, and calculations provided in reports to the Commissioner for the 2022 tax year. Additional information supporting the Complainant's estimate of full value is attached hereto as Exhibit B. The information illustrates that the tentative special franchise full values determined by the State Office of Real Property Tax Services are excessive (by reason of overvaluation), misclassified, unequal (by reason of inequality), and unlawful (by reason of illegality). The special franchise full value determined by Complainant in accordance with New York law, as stated on the Complaint on Tentative Special Franchise Value, Form RP 7141, is based on its actual costs (see Exhibit B). In contrast, the ORPTS value appears to be based on unreasonable and excessive estimated costs and indexed depreciation values, and appears to ignore entirely the information provided by Complainant in its reports to the Commissioner for the 2022 tax year. As a result, the ORPTS value fails to establish the special franchise's true value. As shown in Exhibit B, the resulting estimate of full value shown is far below the ORPTS' special franchise full values. The Complainant respectfully asks that ORPTS correct its tentative special franchise full values to the amounts presented in Exhibit B. Complainant reserves the right to provide additional information before, during and after the hearing. Exhibit a STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus �'dl ar.P�3 Albany, N Y 12227 February 09, 2022 - (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE For city and town assessment roll to be filed in 2022 Time Warner of Syracuse 950630 Hearine Date and Location: C/O Shaun Kazemian, Director • Property Tax March 24, 2022 at 10:00 am 7820 Crescent Executive Drive CR2 A, Bldg 9, 2nd Floor Charlotte, NC 28217 WA Harriman State Campus Albany, New York The State Office of Real Property Tax Services has determined the tentative special franchise full values for the following assessing unit(s) at the amounts shown below. The full values were determined in accordance with Article 6 of the Real Property Tax Law and Part 8197 of Title 20 of the Official Compilation of Codes, Rules and Regulations of the State of New York. The full values include both the value of the tangible property situated in, upon, under or above public streets, highways, waters and other public places and the value of the franchise, right, authority or permission to occupy such public streets, highways, waters and other public places. The State Office or its duly authorized representative will conduct a hearing in its office in the City of Albany on the day indicated above as the "Hearing Date" to hear any complaints concerning such full values. Complaints must be filed in accordance with the procedure provided in Section 610 of the Real Property Tax Law. In order for a complaint to be considered by the State Office, a complainant must: (1) Specify its objections to the tentative special franchise full values on Form RP-7141 available from the Office of Real Property Tax Services. (2) Serve its complaint to the State Office at least ten (10) days prior to the hearing date. Service may be made in person or by mail. (3) Serve a copy of the complaint upon the appropriate assessing unit(s). (4) File with the State Office, at least five (5) days prior to the hearing date, an affidavit stating in substance that the copy required in step 3 above has been served. Town of Alfred, Allegany County Village of Alfred Town Outside Villages Total Town: Town of Almond, Allegany County Village of Almond Town Outside Villages Total Town: Town of Angelica, Allegany County Village of Angelica Town Outside Villages Total Town: Town of Belfast, Allegany County Town of Bolivar, Allegany County Village of Bolivar Village of Richburg Town Outside Villages Total Town: Pct Change Full Value Full Value From Number Tentative Prior Roll 14,976 -4.1 77,812 -2.6 950630-0220 $92,788 -2.8 162,503 -3.9 40,764 9.6 950630-0226 $203,267 -1.5 38,035 98.2 181,601 66.4 950630-0232 $219,636 71.2 950630-0234 $25,591 -1.2 32,412 2.7 5,064 2.0 52,725 -2.4 950630-0238 $90,201 -0.4 T-22-0370 Page 1 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE Y; OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Burns, Allegany County Village of Canaseraga 21,672 2.4 Town Outside Villages 146,752 -3.9 Total Town: 950630-0240 $168,424 -3.1 Town of Clarksville, Allegany County 950630-0246 $19,832 1.7 Town of Friendship, Allegany County 950630-0250 $5,482 New New Town of Genesee, Allegany County 950630-0252 $36,716 0.1 Town of West Almond, Allegany County 950630-0272 $9,741 3.5 Town of Wirt, Allegany County Village of Richburg 6,885 4.8 Town Outside Villages 2,305 4.2 Total Town: 950630-0276 $9,193 4.7 City of Binghamton, Broome County 950630-0302 $793,566 2.8 Town of Barker, Broome County 950630-0320 $698,860 -2.3 Town of Binghamton, Broome County 950630-0322 $621,700 7.2 Town of Chenango, Broome County 950630-0324 $527,210 3.5 Town of Conklin, Broome County 950630-0328 $452,928 -0.6 Town of Dickinson, Broome County Village of Port Dickinson 18,318 -7.9 Town Outside Villages 92,844 22.7 Total Town: 950630-0330 $111,162 16.3 Town of Fenton, Broome County 950630-0332 $511,959 0.2 Town of Kirkwood, Broome County 950630-0334 $842,378 1.7 Town of Lisle, Broome County Village of Lisle 36,879 -1.8 Town Outside Villages 1,215,984 -2.6 Total Town: 950630-0336 $1,252,863 -2.6 Town of Maine, Broome County 950630-0338 $801,152 -2.0 Town of Nanticoke, Broome County 950630-0340 $503,479 -1.3 Town of Triangle, Broome County Village of Whitney Point 80,268 -3.2 Town Outside Villages 1,289,133 6.5 Total Town: 950630-0344 $1,369,401 5.9 Town of Vestal, Broome County 950630-0348 $1,091,655 2.7 Town of Dayton, Cattaraugus County Village of South Dayton 388,505 New Total Town: 950630-0430 $388,505 New Town of Aurelius, Cayuga County Town Outside Villages 494,251 -3.3 Total Town: 950630-0520 $494,251 -3.3 T-22-0370 Page 2 Cont... STATE OF NEW YORK ZR DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES WA Harriman State Campus Albany, N Y 12227 -" (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Town of Brutus, Cayuga County Village of Weedsport Town Outside Villages Total Town: Town of Cato, Cayuga County Village of Meridian Village of Cato Town Outside Villages Total Town: Town of Fleming, Cayuga County Town of Ira, Cayuga County Village of Cato Town Outside Villages Total Town: Town of Mentz, Cayuga County Village of Port Byron Town Outside Villages Total Town: Town of Niles, Cayuga County Town of Owasco, Cayuga County Town of Scipio, Cayuga County Town of Sempronius, Cayuga County Town of Sennett, Cayuga County Town of Sterling, Cayuga County Village of Fair Haven Town Outside Villages Total Town: Town of Throop, Cayuga County City of Elmira, Chemung County Town of Big Flats, Chemung County Town of Catlin, Chemung County Town of Chemung, Chemung County Town of Elmira, Chemung County Village of Elmira Heights Town Outside Villages Total Town: Town of Erin, Chemung County Town of Horseheads, Chemung County Village of Horseheads Village of Elmira Heights Town Outside Villages Total Town: T-22-0370 RP27 Dated February 09, 2022 Full Value Full Value Number Tentative Pct Change From Prior Roll 103,358 7.5 329,254 3.8 950630-0522 $432,612 4.6 5,383 2.8 4,902 - 0.9 173,333 7.4 950630-0524 $183,618 7.0 950630-0528 $64,578 9.0 3,885 5.0 22,198 -0.8 950630-0532 $26,083 0.1 88,148 5.8 445,596 0.2 950630-0538 $533,744 1.1 950630-0544 $11,139 -9.6 950630-0546 $156,576 -3.3 950630-0548 $47,943 New New 950630-0550 $24,870 -13.3 950630-0552 $195,888 -5.3 26,223 1-9 2,387,449 - 0.4 950630-0556 $2,413,672 -0.4 950630-0560 $811,956 -1.6 950630-0704 $800,525 14.1 950630-0724 $897,540 -1.8 950630-0726 $1,235,265 -1.0 950630-0728 $1,114,824 1172.1 94,739 -3.8 792,175 192.0 950630-0730 $886,914 139.8 950630-0732 $2,164,275 133.3 317,386 -0.6 42,792 -0.7 976,284 2.4 950630-0734 $1,336,462 1.6 Page 3 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE 'a yY_41 OFFICE OF REAL PROPERTY TAX SERVICES Dated ` WA Harriman State Campus February 09, 2022 Albany, N Y 12227 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Southport, Chemung County 950630-0736 $2,022,325 -3.3 Town of Veteran, Chemung County Village of Millport 7,483 -0.3 Town Outside Villages 2,062,873 -2.6 Total Town: 950630-0740 $2,070,356 -2.6 City of Norwich, Chenango County 950630-0811 $252,107 21.4 Town of Afton, Chenango County Village of Afton 31,211 23.9 Town Outside Villages 1,386,224 -3.1 Total Town: 950630-0820 $1,417,435 -2.6 Town of Bainbridge, Chenango County Village of Bainbridge 64,962 44.7 Town Outside Villages 601,342 0.3 Total Town: 950630-0822 $666,304 3.4 Town of Columbus, Chenango County 950630-0824 $11,073 -15.5 Town of Coventry, Chenango County 950630-0826 $937,058 -0.9 Town of Greene, Chenango County Village of Greene 45,845 -6-7 Town Outside Villages 2,395,032 -1.5 Total Town: 950630-0830 $2,440,877 -1.6 Town of Guilford, Chenango County 950630-0832 $171,269 8.8 Town of New Berlin, Chenango County Village of New Berlin 39,569 -5.4 Town Outside Villages 267,203 -2.6 Total Town: 950630-0838 $306,772 -3.0 Town of North Norwich, Chenango County 950630-0840 $41,928 0.7 Town of Norwich, Chenango County 950630-0842 $615,847 -1.5 Town of Otselic, Chenango County 950630-0844 $177,849 27.6 Town of Oxford, Chenango County Village of Oxford 72,845 -1.1 Town Outside Villages 192,969 -4.7 Total Town: 950630-0846 $265,814 -3.7 Town of Pharsalia, Chenango County 950630-0848 $402,169 -3.8 Town of Pitcher, Chenango County 950630-0850 $543,933 -4.2 Town of Plymouth, Chenango County 950630-0852 $56,124 1.6 Town of Preston, Chenango County 950630-0854 $480 4.8 Town of Sherburne, Chenango County Village of Earlville 19,474 -1.2 Village of Sherburne 30,033 14.3. Town Outside Villages 70,938 -1.4 Total Town: 950630-0856 $120,445 2.1 T-22-0370 Page 4 Cont... STATE OF NEW YORK RP27 A DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus February 09, 2022 Albany, N Y 12227 `- (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Smithville, Chenango County 950630-0858 $33,518 5.8 Town of Smyrna, Chenango County Village of Smyrna 4,915 2.4 Town Outside Villages 23,977 2.3. Total Town: 950630-0860 $28,892 2.1 City of Plattsburgh, Clinton County 950630-0913 $728,209 23.6 Town of Altona, Clinton County 950630-0920 $57,860 0.5 Town of Ausable, Clinton County 950630-0922 $110,560 1.2 Town of Beekmantown, Clinton County 950630-0924 $558,708 11.9 Town of Black Brook, Clinton County 950630-0926 $434,403 864.4 Town of Champlain, Clinton County Village of Champlain 68,837 38.3 Village of Rouses Point 120,158 -4.7 Town Outside Villages 255,239 30.0 Total Town: 950630-0928 $444,234 19.4 Town of Chazy, Clinton County 950630-0930 $150,134 0.8 Town of Clinton, Clinton County 950630-0932 $9,125 4.6 Town of Dannemora, Clinton County Village of Dannemora 29,568 25.6 Town outside Villages 128,851 55.6 Total Town: 950630-0934 $158,419 49.0 Town of Ellenburg, Clinton County 950630-0936 $92,475 3.6 Town of Mooers, Clinton County 950630-0938 $126,609 53.3 Town of Peru, Clinton County 950630-0940 $643,603 -2.2 Town of Plattsburgh, Clinton County 950630-0942 $894,341 32.3 Town of Saranac, Clinton County Village of Dannemora 5,725 -3.1 Town Outside Villages 1,144,871 501.3 Total Town: 950630-0944 $1,150,596 486.1 Town of Schuyler Falls, Clinton County 950630-0946 $436,672 3.7 City of Cortland, Cortland County 950630-1102 $244,556 2.4 Town of Cincinnatus, Cortland County 950630-1120 $78,068 -10.5 Town of Cortlandville, Cortland County Village of Homer 47,298 0.8 Village of Mc Graw 274,103 1850.2 Town Outside Villages 501,703 3.6.9 Total Town: 950630-1122 $823,104 68.0 Town of Cuyler, Cortland County 950630-1124 $47,408 -13.1 Town of Freetown, Cortland County 950630-1126 $5,088 -19.1 Town of Homer, Cortland County Town Outside Villages 1,036,231 -0.9 Total Town: 950630-1130 $1,036,231 -0.9 T-22-0370 Page 5 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pct Change From Number Tentative Prior Roll Cortland County C.A.P. #2, Town of Marathon Village of Marathon 945,099 3181.1 Town Outside Villages 267,993 316.9 Total Town: 950630-1134 $1,213,092 1203.3 Cortland County C.A.P. #3, Town of Preble 950630-1136 $183,716 31.6 Cortland County C.A.P. #3, Town of Scott 950630-1138 $212,778 10.7 Town of Solon, Cortland County 950630-1140 $18,093 -19.1 Town of Taylor, Cortland County 950630-1142 $3,950 -16.9 Town of Truxton, Cortland County 950630-1144 $53,742 -5.8 Town of Virgil, Cortland County 950630-1146 $149,069 185.9 Town of Willet, Cortland County 950630-1148 $23,600 -4.4 Town of Davenport, Delaware County 950630-1226 $136,154 -8.5 Town of Delhi, Delaware County Village of Delhi 39,725 24.0 Town Outside Villages 100,191 15.0 Total Town: 950630-1228 $139,916 17.4 Town of Franklin, Delaware County Village of Franklin 7,391 1.5 Town Outside Villages 83,914 -8.1 Total Town: 950630-1232 $91,305 -7.4 Town of Hamden, Delaware County 950630-1234 $75,987 -7.3 Town of Hancock, Delaware County Village of Hancock 10,130 -3.3 Total Town: 950630-1236 $10,130 -3.3 Town of Harpersfield, Delaware County Village of Stamford 28,262 8.9 Town Outside Villages 13,610 1.7 Total Town: 950630-1238 $41,872 6.4 Delaware County C.A.P. #2, Town of Kortright 950630-1240 $55,468 -5.8 Town of Masonville, Delaware County 950630-1242 $18,780 15.9 Delaware County C.A.P. #2, Town of Meredith 950630-1244 $36,548 32.1 Town of Sidney, Delaware County Village of Sidney 125,670 11.6 Town Outside Villages 798,618 -1.2 Total Town: 950630-1250 $924,288 0.4 Town of Walton, Delaware County Village of Walton 145,142 -5.8 Town Outside Villages 96,352 1.4 Total Town: 950630-1256 $241,494 -3.0 Town of Poughkeepsie, Dutchess County Village of Wappingers Falls 14,976 0.3 Total Town: 950630-1346 $14,976 0.3 T-22-0370 Page 6 Cont... STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES WA Harriman State Campus Albany, N Y 12227 -" (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Number Town of Chesterfield, Essex County 950630-1520 Essex County C.A.P. #1, Town of Elizabethtown 950630-1524 Town of Jay, Essex County 950630-1528 Town of Lewis, Essex County 950630-1532 Town of Moriah, Essex County 950630-1536 Town of North Elba, Essex County Village of Lake Placid Village of Saranac Lake Town Outside Villages Total Town: 950630-1540 Town of St. Armand, Essex County Village of Saranac Lake Town Outside Villages Total Town: 950630-1544 Essex County C.A.P. #1, Town of Westport 950630-1550 Town of Wilmington, Essex County 950630-1554 Town of Tupper Lake, Franklin County Village of Tupper Lake Town Outside Villages Total Town: 950630-162C Town of Bangor, Franklin County 950630-1622 Town of Bombay, Franklin County 950630-162E Town of Brighton, Franklin County Town of Burke, Franklin County Village of Burke Town Outside Villages Total Town: Town of Chateaugay, Franklin County Village of Chateaugay Town Outside Villages Total Town: Town of Dickinson, Franklin County Town of Fort Covington, Franklin County Town of Franklin, Franklin County Town of Harrietstown, Franklin County Village of Saranac Lake Town Outside Villages Total Town: Town of Malone, Franklin County Village of Malone Town Outside Villages Total Town: 950630-1630 950630-1632 950630-1634 950630-1638 950630-1642 950630-1644 950630-1646 950630-1648 RP27 Dated February 09, 2022 Full Value Tentative $427,573 $140,165 $662,823 $162,648 $8,890 566,628 47,728 387,015 $1,001,371 9,685 87,239 $96,924 $65,253 $265,331 128,028 339,658 $467,686 $69,380 $41,309 $138,882 4,598 34,290 $38,888 9,054 157,319 $166,373 $5,807 $126,026 $40,825 264,289 222,297 $486,586 165,968 791,393 $957,361 Pct Change From Prior Roll 68.8 9.1 -0.1 2.2 191.1 -1.4 20.4 6.1 2.3 4.8 13.8 12.8 -1.1 3.5 20.6 6.2 -0.2 0.5 6.2 13.6 13.2 4.6 -3.7 2.9 -1.8 28.0 9.9 -2.8 16.6 12.7 T-22-0370 Page 7 Cont... STATE OF NEW YORK RP27 4i DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES t4 F Dated .. WA Harriman State Campus Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pet Change From Number Tentative Prior Roll Town of Moira, Franklin County Village of Brushton Town Outside Villages Total Town: Town of Santa Clara, Franklin County Town of Waverly, Franklin County Town of Westville, Franklin County Town of Inlet, Hamilton County City of Little Falls, Herkimer County Herkimer County C.A.P. #2, Town of Columbia Town of Danube, Herkimer County Town of Fairfield, Herkimer County Village of Middleville Town Outside Villages Total Town: Town of Frankfort, Herkimer County Village of Frankfort Town Outside Villages Total Town: Town of German Flatts, Herkimer County Village of Ilion Village of Mohawk Town Outside Villages Total Town: Town of Herkimer, Herkimer County Village of Herkimer Town Outside Villages 950630-1650 950630-1652 950630-1654 950630-1656 950630-2028 950630-2109 950630-2120 950630-2122 950630-2124 950630-2126 950630-2128 Total Town: 950630-2130 Herkimer County C.A.P. #2, Town of Litchfield 950630-2132 Town of Little Falls, Herkimer County 950630-2134 Town of Manheim, Herkimer County Village of Dolgeville Town Outside Villages Total Town: Town of Newport, Herkimer County Village of Middleville Village of Newport Village of Poland Town Outside Villages Total Town: 950630-2136 950630-2138 14,701 157,670 $172,371 $62,894 $73,233 $84,946 $53,363 $159,214 $440,564 $1,132,232 11,626 5,213 $16,839 53,017 568,412 $621,429 104,981 38,247 60,207 $203,435 124,650 104,231 $228,881 $297,817 $250,936 75,780 403,845 $479,625 11,587 13,670 5,144 48,536 $78,937 -0.3 13.0 11.8 -0.6 -8.6 19.3 5.1 1.7 -3.1 3804.5 98.5 3.7 54.7 -1.7 -3.4 -3.3 34.0 -3.2 1.3 14.8 9.9 5.2 7.7 5.1 -8.8 -4.4 98.0 69.3 4.3 -0.6 -4.0 17.2 10.2 T-22-0370 Page 8 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE Y OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus rt�� Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pct Change From Number Tentative Prior Roll Town of Russia, Herkimer County Village of Cold Brook 8,828 1.5 Village of Poland 8,167 4.5 Town Outside Villages 126,970 -9.3 Total Town: 950630-2144 $143,965 -8.0 Town of Salisbury, Herkimer County 950630-2146 $1,259,812 -3.3 Town of Schuyler, Herkimer County 950630-2148 $114,465 0.3 Town of Stark, Herkimer County 950630-2150 $138,611 -5.5 Town of Warren, Herkimer County 950630-2152 $183,647 -0.9 Town of Webb, Herkimer County 950630-2154 $276,736 -2.8 Herkimer County C.A.P. #2, Town of Winfield Village of West Winfield 41,070 -4.9 Town outside Villages 30,892 -1.2 Total Town: 950630-2156 $71,962 -3.3 Town of Adams, Jefferson County Village of Adams 108,989 -3.6 Town Outside Villages 176,628 -4.3 Total Town: 950630-2220 $285,617 -4.0 Town of Alexandria, Jefferson County Town Outside Villages 338,370 346.0 Total Town: 950630-2222 $338,370 346.0 Town of Antwerp, Jefferson County Village of Antwerp 103,773 -3.0 Town Outside Villages 1,349,696 -3.7 Total Town: 950630-2224 $1,453,469 -3.6 Town of Brownville, Jefferson County Village of Brownville 14,535 4.1 Village of Dexter 17,123 -1.2 Village of Glen Park 8,126 4.5 Town Outside Villages 211,176 -0.1 Total Town: 950630-2226 $250,960 0.2 Town of Cape Vincent, Jefferson County Village of Cape Vincent 67,540 -8.0 Town Outside Villages 126,316 4.5 Total Town: 950630-2228 $193,856 -0.3 Town of Champion, Jefferson County Village of West Carthage 58,934 -3.9 Town Outside Villages 265,355 -4.0 Total Town: 950630-2230 $324,289 -4.0 Town of Clayton, Jefferson County Village of Clayton 46,637 28.9 Town Outside Villages 478,136 -2.5 Total Town: 950630-2232 $524,773 -0.4 T-22-0370 Page 9 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pct Change From Number Tentative Prior Roll Town of Ellisburg, Jefferson County Village of Ellisburg Village of Mannsville Town Outside Villages Total Town: Town of Henderson, Jefferson County Town of Hounsfield, Jefferson County Village of Sackets Harbor Town Outside Villages Total Town: Town of Le Ray, Jefferson County Village of Black River Village of Evans Mills Town Outside Villages Total Town: Jefferson County C.A.P. #1, Town of Lorraine Town of Lyme, Jefferson County Village of Chaumont Town Outside Villages Total Town: Town of Orleans, Jefferson County Town of Pamelia, Jefferson County Village of Glen Park Town Outside Villages Total Town: Town of Philadelphia, Jefferson County Village of Philadelphia Town Outside Villages Total Town: Jefferson County C.A.P. #1, Town of Rodman Town of Rutland, Jefferson County Village of Black River Town Outside Villages Total Town: Town of Theresa, Jefferson County Village of Theresa Town Outside Villages Total Town: Town of Watertown, Jefferson County Town of Wilna, Jefferson County Village of Carthage Village of Deferiet 5,880 4.4 69,492 -7.3 356,287 0.9 950630-2234 $431,659 -0.4 950630-2236 $197,787 -3.7 168,116 -7.0 276,628 -0.3 950630-2238 $444,744 -2.9 20,724 13.9 39,990 -3.6 2,044,268 -5.8 950630-2240 $2,104,982 -5.6 950630-2242 $66,359 -6.7 107,684 61.8 168,152 -4.7 950630-2244 $275,836 13.5 950630-2246 $1,336,845 -1.3 1,026 4.8 280,756 10.2 950630-2248 $281,782 10.2 380,263 -3.6 99,338 -1.9 950630-2250 $479,601 -3.3 950630-2252 $30,245 23.4 8,897 1.0 183,226 10.6 950630-2254 $192,123 10.1 823,481 -3.5 258,714 -0.6 950630-2256 $1,082,195 -2.8 950630-2258 $661,206 -1.5 240,429 -4.6 4,917 0.1 T-22-0370 Page 10 Cont... STATE OF NEW YORK RP27 tic p. DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus b-r„rt ,;mod Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pct Change From Number Tentative Prior Roll Town of Wilna, Jefferson County Town Outside Villages 121,204 -3.1 Total Town: 950630-2260 $366,550 -4.1 Town of Croghan, Lewis County Village of Croghan 74,855 -2.9 Town Outside Villages 319,734 39.0 Total Town: 950630-2320 $394,589 28.5 Town of Denmark, Lewis County Village of Castorland 2,722 5.9 Village of Copenhagen 23,954 -8.3 Town Outside Villages 268,607 -6.0 Total Town: 950630-2322 $295,283 -6.1 Town of Diana, Lewis County 950630-2324 $108,871 256.7 Town of Greig, Lewis County 950630-2326 $410,933 303.4 Town of Lewis, Lewis County 950630-2332 $31,656 -6.4 Town of Leyden, Lewis County Village of Port Leyden 11,845 -2.2 Town Outside Villages 96,680 -0.5 Total Town: 950630-2334 $108,525 -0.7 Town of Lowville, Lewis County Village of Lowville 97,544 -1.5 Town Outside Villages 282,807 104.3 Total Town: 950630-2336 $380,351 60.1 Town of Lyonsdale, Lewis County Village of Port Leyden 6,487 3.3 Village of Lyons Falls 38,500 -5.6 Town Outside Villages 25,283 -0.9 Total Town: 950630-2338 $70,270 -3.2 Town of Martinsburg, Lewis County 950630-2340 $215,265 603.8 Town of New Bremen, Lewis County Village of Croghan 1,281 4.8 Town Outside Villages 201,191 166.5 Total Town: 950630-2344 $202,472 164.0 Town of Turin, Lewis County Village of Turin 6,386 -3.5 Town Outside Villages 296,748 3.326.0 Total Town: 950630-2350 $303,134 1005.3 Town of Watson, Lewis County 950630-2352 $1,098,393 1704.6 Town of West Turin, Lewis County Village of Constableville 10,071 -1-8 Village of Lyons Falls 21,765 -2.8 Town Outside Villages 645,768 1981.6 Total Town: 950630-2354 $677,604 964.4 T-22-0370 Page 11 Cont... STATE OF NEW YORK RP27 n DEPARTMENT OF TAXATION AND FINANCE i� OFFICE OF REAL PROPERTY TAX SERVICES =Y; Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pct Change From Number Tentative Prior Roll Livingston County C.A.P. #4, Town of North Dansville Village of Dansville 100,048 3.3 Town Outside Villages 65,088 13.6 Total Town: 950630-2438 $165,136 7.1 Town of Sparta, Livingston County Town Outside Villages 114,853 2.5 Total Town: 950630-2446 $114,853 2.5 Town of Springwater, Livingston County 950630-2448 $215,324 -2.3 Town of West Sparta, Livingston County 950630-2450 $60,997 13.0 City of Oneida, Madison County City of Oneida, Inside 186,444 -3.8 City of Oneida, Outside 629,619 19.8 Total Town: 950630-2512 $816,063 13.4 Madison County C.A.P. #3, Town of Brookfield 950630-2520 $233,352 -4.9 Town of Cazenovia, Madison County Village of Cazenovia 74,524 -0.4 Town Outside Villages 634,991 140.3 Total Town: 950630-2522 $709,515 109.2 Town of De Ruyter, Madison County Village of De Ruyter 9,653 -3.9 Town Outside Villages 89,102 -6.7 Total Town: 950630-2524 $98,755 -6.4 Madison County C.A.P. #1, Town of Eaton Village of Morrisville 48,004 -6.3 Town Outside Villages 470,057 -4.8 Total Town: 950630-2526 $518,061 -4.9 Madison County C.A.P. #3, Town of Fenner 950630-2528 $445,816 211.7 Madison County C.A.P. #1, Town of Georgetown 950630-2530 $8,486 -11.2 Town of Hamilton, Madison County Village of Earlville 5,991 1.4 Village of Hamilton 119,635 2.4 Town Outside Villages 273,785 -6.3 Total Town: 950630-2532 $399,411 -3.7 Madison County C.A.P. #1, Town of Lebanon 950630-2534 $381,827 -2.5 Madison County C.A.P. #2, Town of Lenox village of Canastota 341,761 200.3 Village of Wampsville 13,542 -0.4 Town Outside villages 2,316,525 830.0 Total Town: 950630-2536 $2,671,828 609.7 T-22-0370 Page 12 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 -' (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Madison County C.A.P. #2, Town of Lincoln 950630-2538 $537,410 -3.7 Town of Madison, Madison County Village of Madison 48,701 -1.6 Town Outside Villages 188,777 0.0 Total Town: 950630-2540 $237,478 -0.3 Madison County C.A.P. #3, Town of Nelson 950630-2542 $81,979 0.7 Madison County C.A.P. #3, Town of Smithfield 950630-2544 $71,350 -6.2 Town of Stockbridge, Madison County Village of Munnsville 11,514 -7.5 Town Outside Villages 603,506 -1.6 Total Town: 950630-2546 $615,020 -1.7 Town of Sullivan, Madison County Village of Chittenango 138,139 -1.3 Town Outside Villages 1,164,356 154.1 Total Town: 950630-2548 $1,302,495 117.7 City of Rome, Oneida County City of Rome, Inside 722,092 -3.9 City of Rome, Outside 324,697 11.1 Total Town: 950630-3013 $1,046,789 0.3 City of Sherrill, Oneida County 950630-3014 $53,338 -1.7 City of Utica, Oneida County 950630-3016 $827,240 15.6 Town of Annsville, Oneida County 950630-3020 $128,281 34.5 Town of Augusta, Oneida County Village of Oriskany Falls 18,523 -3.5 Town Outside Villages 146,165 -15.4 Total Town: 950630-3022 $164,688 -14.2 Town of Ava, Oneida County 950630-3024 $138,506 -2.2 Town of Boonville, Oneida County Village of Boonville 92,964 1.1 Town Outside Villages 194,285 -7.1 Total Town: 950630-3026 $287,249 -4.6 Town of Bridgewater, Oneida County 950630-3028 $80f582 -2.5 Town of Floyd, Oneida County 950630-3036 $119,769 -0.3 Town of Forestport, Oneida County 950630-3038 $389,172 -4.5 Town of Kirkland, Oneida County Village of Clinton 102,229 -1.1 Town Outside Villages 379,095 10.9 Total Town: 950630-3040 $481,324 8.1 Town of Marcy, Oneida County 950630-3044 $286,019 -3.2 Town of Marshall, Oneida County Village of Waterville 24,711 -5.4 Town Outside Villages 69,135 6.3 Total Town: 950630-3046 $93,846 3.0 T-22-0370 Page 13 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated ' WA Harriman State Campus -ow. Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of New Hartford, Oneida County Village of New Hartford Village of New York Mills Town Outside Villages Total Town: Town of Paris, Oneida County Village of Clayville Town Outside Villages Total Town: Town of Remsen, Oneida County Village of Remsen Town outside Villages Total Town: Town of Sangerfield, Oneida County Village of Waterville Town Outside Villages Total Town: Town of Trenton, Oneida County Village of Holland Patent Village of Barneveld Town Outside Villages Total Town: Town of Vernon, Oneida County Village of Oneida Castle Village of Vernon Village of Sherrill Town Outside Villages Total Town: Town of Verona, Oneida County Town of Vienna, Oneida County Village of Sylvan Beach Town Outside Villages Total Town: Town of Western, Oneida County Town of Westmoreland, Oneida County Town of Whitestown, Oneida County Village of Oriskany Village of Whitesboro Village of Yorkville Village of New York Mills Town Outside Villages Total Town: 69,290 -1.8 48,551 11.9 610,583 -0.4 950630-3048 $728,424 0.2 5,751 3.1 101,281 -0.5 950630-3050 $107,032 -0.3 27,202 -1.9 230,886 -3.5 950630-3052 $258,088 -3.3 13,127 -3.3 213,647 -2.4 950630-3054 $226,774 -2.4 13,231 0.2 13,060 -0.3 248,963 -2.7 950630-3058 $275,254 -2.4 11,148 4.5 45,591 -2.7 53,338 -1.7 167,181 -3.0 950630-3060 $277,258 -2.4 950630-3062 $321,005 -2.6 41,743 -1.8 285,329 -0.3 950630-3064 $327,072 -0.5 950630-3066 $111,723 -6.1 950630-3068 $447,722 -2.0 37,833 26.7 109,835 -1. 9 34,812 0.2 26,330 -0.8 389,734 -5.5 950630-3070 $598,544 -2.7 T-22-0370 Page 14 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE Y, OFFICE OF REAL PROPERTY TAX SERVICES Dated } " WA Harriman State Campus art_a_p� Albany, N Y 12227 February 09, 2022 -" (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pet Change From Number Tentative Prior Roll Town of Camillus, Onondaga County village of Camillus 13,678 -0.1 Town Outside Villages 864,549 -0.5 Total Town: 950630-3120 $878,227 -0.5 Town of Cicero, Onondaga County Village of North Syracuse 167,267 14.3 Town Outside villages 1,301,799 -0.6 Total Town: 950630-3122 $1,469,066 0.9 Town of Dewitt, Onondaga County Village of East Syracuse 173,093 -3.2 Town Outside Villages 1,268,307 9.7 Total Town: 950630-3126 $1,441,400 8.0 Town of Elbridge, Onondaga County Village of Elbridge 20,718 -4.6 Village of Jordan 30,128 -1.6 Town Outside Villages 443,997 2.5 Total Town: 950630-3128 $494,843 1.9 Onondaga County C.A.P. #2, Town of Fabius Village of Fabius 25,313 -9.0 Town Outside Villages 365,625 -4.4 Total Town: 950630-3130 $390,938 -4.7 Town of Geddes, Onondaga County Village of Solvay 79,042 -7.4 Town Outside Villages 285,116 16.7 Total Town: 950630-3132 $364,158 10.4 Town of LaFayette, Onondaga County 950630-3134 $423,125 4.1 Onondaga County C.A.P. #3, Town of Lysander Village of Baldwinsville 315,701 -2.0 Town Outside Villages 1,529,610 -3.6 Total Town: 950630-3136 $1,845,311 -3.3 Town of Manlius, Onondaga County Village of Fayetteville 127,371 -2.4 Village of Manlius 105,883 2.7 Village of Minoa 102,965 1.3 Town Outside Villages 934,818 -1.3 Total Town: 950630-3138 $1,271,037 -0.9 Town of Marcellus, Onondaga County Village of Marcellus 20,264 -2.5 Town Outside Villages 777,352 0.6 Total Town: 950630-3140 $797,616 0.5 T-22-0370 Page 15 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE A. OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 -' (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Onondaga, Onondaga County 950630-3142 $1,829,111 -1.8 Onondaga County C.A.P. #2, Town of Pompey 950630-3146 $2,973,207 -2.1 Town of Salina, Onondaga County Village of Liverpool 129,753 -3.0 Town Outside Villages 533,271 3.3 Total Town: 950630-3148 $663,024 2.0 Town of Skaneateles, Onondaga County Village of Skaneateles 61,716 -0.3 Town Outside Villages 1,768,633 -3.4 Total Town: 950630-3150 $1,830,349 -3.3 Town of Spafford, Onondaga County 950630-3152 $1,770,066 -1.9 Town of Tully, Onondaga County Village of Tully 14,525 -3.9 Town Outside Villages 249,197 12.4 Total Town: 950630-3154 $263,722 11.4 Onondaga County C.A.P. #3, Town of Van Buren Village of Baldwinsville 85,073 -6.9 Town Outside Villages 924,584 -3.5 Total Town: 950630-3156 $1,009,657 -3.8 City of Fulton, Oswego County 950630-3504 $296,873 18.1 City of Oswego, Oswego County 950630-3512 $552,880 1.7 Town of Albion, Oswego County 950630-3520 $212,147 24.7 Town of Amboy, Oswego County 950630-3522 $287,754 87.0 Town of Constantia, Oswego County Village of Cleveland 295,458 -2.7 Town Outside Villages 347,820 -2.1 Total Town: 950630-3526 $643,278 -2.4 Town of Granby, Oswego County 950630-3528 $280,096 19.1 Town of Hannibal, Oswego County Village of Hannibal 18,284 4.9 Town Outside Villages 494,988 4.7 Total Town: 950630-3530 $513,272 4.7 Town of Hastings, Oswego County Village of Central Square 159,563 -1.5 Town Outside Villages 510,655 6.3 Total Town: 950630-3532 $670,218 4.3 Town of Mexico, Oswego County Village of Mexico 59,351 18.9 Town Outside Villages 319,561 -2.9 Total Town: 950630-3534 $378,912 0.0 T-22-0370 Page 16 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE tA' OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 -1'L Ws d (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Minetto, Oswego County 950630-3536 $75,927 2.1 Town of New Haven, Oswego County 950630-3538 $210,344 -3.5 Town of Orwell, Oswego County 950630-3540 $2,474,178 12881.7 Town of Oswego, Oswego County 950630-3542 $294,613 -2.2 Town of Palermo, Oswego County 950630-3544 $323,615 2.2 Town of Parish, Oswego County Village of Parish 10,358 1.5 Town Outside Villages 199,040 -5.7 Total Town: 950630-3546 $209,398 -5.3 Town of Richland, Oswego County Village of Pulaski 91,582 -4.4 Town Outside Villages 730,014 326.2 Total Town: 950630-3550 $821,596 207.6 Town of Sandy Creek, Oswego County Village of Lacona 115,823 -7.6 Village of Sandy Creek 11,352 3.4 Town Outside Villages 1,826,818 1060.8 Total Town: 950630-3552 $1,953,993 565.4 Town of Schroeppel, Oswego County Village of Phoenix 58,802 -3.6 Town Outside Villages 475,497 11.6 Total Town: 950630-3554 $534,299 9.7 Town of Scriba, Oswego County 950630-3556 $375,036 -4.0 Town of Volney, Oswego County 950630-3558 $631,106 3.1 Town of West Monroe, Oswego County 950630-3560 $358,409 -1.7 Town of Williamstown, Oswego County 950630-3562 $1,959,986 7363.5 City of Oneonta, Otsego County 950630-3612 $345,330 -5.0 Town of Burlington, Otsego County 950630-3620 $69,944 -8.3 Town of Butternuts, Otsego County Village of Gilbertsville 6,848 4.3 Town Outside Villages 230,719 1305.2 Total Town: 950630-3622 $237,567 933.7 Town of Exeter, Otsego County 950630-3630 $52,845 -4.1 Town of Hartwick, Otsego County 950630-3632 $78,848 -2.7 Town of Laurens, Otsego County Village of Laurens 8,248 -1.8 Town Outside Villages 63,543 39.7 Total Town: 950630-3634 $71,791 33.2 Town of Maryland, Otsego County 950630-3636 $164,110 220.7 Town of Middlefield, Otsego County Village of Cooperstown 205,919 -1.1 Town Outside Villages 476,276 3197.2 Total Town: 950630-3638 $682,195 206.5 T-22-0370 Page 17 Cont... STATE OF NEW YORK RP27 t� DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 -" (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Milford, Otsego County Village of Milford Town Outside Villages Total Town: Town of Morris, Otsego County Village of Morris Town Outside Villages Total Town: Town of New Lisbon, Otsego County Town of Oneonta, Otsego County Town of Otego, Otsego County Village of Otego Town Outside Villages Total Town: Town of Otsego, Otsego County Village of Cooperstown Town Outside Villages Total Town: Town of Pittsfield, Otsego County Town of Plainfield, Otsego County Town of Richfield, Otsego County Village of Richfield Springs Town Outside Villages Total Town: Town of Springfield, Otsego County Town of Unadilla, Otsego County Village of Unadilla Town Outside Villages Total Town: Town of Worcester, Otsego County City of Ogdensburg, St Lawrence County Town of Brasher, St Lawrence County Town of Canton, St Lawrence County Village of Canton Village of Rensselaer Falls Town Outside Villages Total Town: Town of Dekalb, St Lawrence County Village of Richville Town Outside Villages Total Town: 26,342 -2.7 212,101 -2.9 950630-3640 $238,443 -2.9 10,395 0.3 3,215 -11.3 950630-3642 $13,610 -2.7 950630-3644 $7,097 -7.8 950630-3646 $277,549 7.4 17,675 0.3 86,592 -5.3 950630-3648 $104,267 -4.4 91,809 -6.5 133,401 -0.3 950630-3650 $225,210 -2.9 950630-3652 $19,879 -0.9 950630-3654 $32,911 -11.6 47,627 -2.4 25,056 -6.7 950630-3656 $72,683 -3.9 950630-3660 $180,613 51.3 14,644 -4.5 303,181 55.5 950630-3662 $317,825 51.1 950630-3666 $36,035 -3.7 950630-4012 $221,314 3.0 950630-4020 $151,274 -0.4 180,872 -3.1 35,174 -3.7 292,501 -1.9 950630-4022 $508,547 -2.4 6,666 0.3 89,677 -6.2 950630-4030 $96,343 -5.7 T-22-0370 Page 18 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 -" (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Fowler, St Lawrence County 950630-4038 $37,235 4.1 Town of Gouverneur, St Lawrence County Village of Gouverneur 67,930 4.1 Town Outside Villages 219,146 -2.6 Total Town: 950630-4040 $287,076 -1.1 Town of Hermon, St Lawrence County 950630-4044 $61,552 359.5 Town of Hopkinton, St Lawrence County 950630-4046 $147,333 -3.8 Town of Lawrence, St Lawrence County 950630-4048 $92,282 -4.9 Town of Lisbon, St Lawrence County 950630-4050 $379,954 -6.3 Town of Louisville, St Lawrence County Village of Massena 103,761 27.1 Town Outside Villages 190,151 8.3 Total Town: 950630-4052 $293,912 14.3 Town of Madrid, St Lawrence County 950630-4056 $20,580 -4.3 Town of Massena, St Lawrence County Village of Massena 348,489 -2.3 Town Outside Villages 325,671 62.0 Total Town: 950630-4058 $674,160 20.9 Town of Morristown, St Lawrence County 950630-4060 $57,834 -1.3 Town of Norfolk, St Lawrence County Village of Norwood 23,160 -5.3 Town Outside Villages 193,429 2.1 Total Town: 950630-4062 $216,589 1.3 Town of Oswegatchie, St Lawrence County Village of Heuvelton 23,566 -5.8 Town Outside Villages 179,985 37.4 Total Town: 950630-4064 $203,551 30.5 Town of Pierrepont, St Lawrence County 950630-4070 $39,696 -3.0 Town of Pitcairn, St Lawrence County 950630-4072 $29,311 2.4 Town of Potsdam, St Lawrence County Village of Norwood 43,853 -2.8 Village of Potsdam 337,337 9.3 Town Outside Villages 463,838 1.1 Total Town: 950630-4074 $845,028 4.0 Town of Rossie, St Lawrence County 950630-4076 $569 4.6 Town of Russell, St Lawrence County 950630-4078 $17,963 -1.0 Town of Stockholm, St Lawrence County 950630-4080 $105,151 8.1 Town of Waddington, St Lawrence County Village of Waddington 39,055 -5.1 Town Outside Villages 56,296 -4.4 Total Town: 950630-4082 $95,351 -4.7 T-22-0370 Page 19 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE ,Y OFFICE OF REAL PROPERTY TAX SERVICES Dated .. WA Harriman State Campus � liwt'rd Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Jefferson, Schoharie County 950630-4336 $154,138 13.8 Town of Summit, Schoharie County 950630-4348 $111,502 -10.1 Schuyler County C.A.P. #1, Town of Catharine Village of Odessa 11,850 -0.5 Town Outside Villages 480 4.8 Total Town: 950630-4420 $12,330 -0.3 Schuyler County C.A.P. #2, Town of Dix Village of Watkins Glen 75,321 -3.6 Village of Montour Falls 39,022 -6.2 Town Outside Villages 188,988 5.2 Total Town: 950630-4424 $303,331 1.3 Schuyler County C.A.P. #1, Town of Montour Village of Montour Falls 25,713 1.1 Village of Odessa 2,965 -3.3 Town Outside Villages 488,916 -4.5 Total Town: 950630-4428 $517,594 -4.2 Schuyler County C.A.P. #2, Town of Reading Village of Watkins Glen 7,123 4.8 Town Outside Villages 98,446 274.5 Total Town: 950630-4432 $105,569 219.1 Town of Addison, Steuben County Village of Addison 33,298 -6.4 Town Outside Villages 4,760 -3.6 Total Town: 950630-4620 $38,058 -6.1 Town of Avoca, Steuben County Village of Avoca 18,308 -2.1 Town Outside Villages 167,521 -1.8 Total Town: 950630-4622 $185,829 -1.8 Town of Bath, Steuben County Village of Bath 672,949 445.5 Village of Savona 37,884 -5.0 Town Outside Villages 652,906 95.0 Total Town: 950630-4624 $1,363,739 173.8 Town of Cameron, Steuben County 950630-4628 $28,363 -11.6 Town of Canisteo, Steuben County Village of Canisteo 16,210 -6.7 Town Outside Villages 116,387 -5.5 Total Town: 950630-4632 $132,597 -5.7 Town of Caton, Steuben County 950630-4634 $57,848 2.9 Town of Cohocton, Steuben County Village of Cohocton 33,332 -7.4 Town Outside Villages 265,094 1919.8 Total Town: 950630-4636 $298,426 507.4 T-22-0370 Page 20 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE TAX SERVICES OFFICE OF REAL PROPERTY Dated WA Harriman State Campus February 09, 2022 -,aR6_so Albany, N Y 12227 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Pct Change Full Value Full Value From Number Tentative Prior Roll Town of Corning, Steuben County Village of Riverside 23,654 -4.2 Village of South Corning 33,548 -4.3 Town Outside Villages 754,165 -5.0 Total Town: 950630-4638 $811,367 -5.0 Town of Dansville, Steuben County 950630-4640 $175,552 16.7 Town of Erwin, Steuben County Village of Painted Post 116,689 -3.1 Town Outside Villages 191,988 18.0 Total Town: 950630-4642 $308,677 9.0 Town of Fremont, Steuben County 950630-4644 $33,329 -10.2 Town of Hartsville, Steuben County 950630-4648 $18,656 3.9 Town of Hornby, Steuben County 950630-4650 $248,087 3.0 Town of Hornellsville, Steuben County Village of Arkport 28,830 -5.3 Village of North Hornell 19,197 1.4 Town Outside Villages 168,349 2.0 Total Town: 950630-4652 $216,376 0.9 Town of Howard, Steuben County 950630-4654 $70,820 -1.5 Town of Lindley, Steuben County 950630-4658 $29,514 30.5 Town of Rathbone, Steuben County 950630-4664 $76,684 -5.9 Town of Troupsburg, Steuben County 950630-4668 $100,625 -7.6 Town of Wayland, Steuben County Village of Wayland 61,096 -4.7 Town Outside Villages 697,269 152.5 Total Town: 950630-4674 $758,365 122.9 Town of Wheeler, Steuben County 950630-4680 $6,813 7.4 Town of Woodhull, Steuben County 950630-4682 $71,758 112.1 Town of Barton, Tioga County Village of Waverly 135,680 42.8 Town Outside Villages 197,871 6.7 Total Town: 950630-4920 $333,551 18.9 Town of Newark Valley, Tioga County Village of Newark Valley 55,659 -4.6 Town Outside Villages 66,597 3.2 Total Town: 950630-4926 $122,256 -0.5 Town of Nichols, Tioga County Village of Nichols 7,945 -2.1 Town Outside Villages 85,818 -0.6 Total Town: 950630-4928 $93,763 -0.7 T-22-0370 Page 21 Cont... STATE OF NEW YORK RP27 DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated WA Harriman State Campus Albany, N Y 12227 February 09, 2022 - (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pct Change From Number Tentative Prior Roll Town of Owego, Tioga County Village of Owego 67,443 18.3 Town Outside Villages 879,512 15.7 Total Town: 950630-4930 $946,955 15.9 Town of Spencer, Tioga County Town Outside Villages 7,398 -4.8 Total Town: 950630-4934 $7,398 -4.8 Tompkins County Assessing Unit, City of 950630-5007 $714,107 11.4 Ithaca Tompkins County Assessing Unit, Town of 950630-5020 $197,871 2.8 Caroline Tompkins County Assessing Unit, Town of Danby 950630-5022 $293,645 -0.7 Tompkins County Assessing Unit, Town of Dryden Village of Dryden 110,994 -4.5 Village of Freeville 82,620 -2.9 Town Outside Villages 792,320 19.1 Total Town: 950630-5024 $985,934 13.8 Tompkins County Assessing Unit, Town of Groton Village of Groton 59,410 -2.9 Town Outside Villages 2,287,553 1.9 Total Town: 950630-5028 $2,346,963 1.8 Tompkins County Assessing Unit, Town of Ithaca Village of Cayuga Heights 78,305 6.5 Town Outside Villages 573,024 0.1 Total Town: 950630-5030 $651,329 0.8 Tompkins County Assessing Unit, Town of Lansing Village of Lansing 401,356 5.0 Town Outside Villages 783,095 9.5 Total Town: 950630-5032 $1,184,451 8.0 Tompkins County Assessing Unit, Town of 950630-5034 $230,370 -1.1 Newfield Tompkins County Assessing Unit, Town of Ulysses Village of Trumansburg 39,319 -4.4 Town Outside Villages 1,561,542 1003.3 Total Town: 950630-5036 $1,600,861 776.5 Town of Wolcott, Wayne County Town Outside Villages 4,238 -6.0 Total Town: 950630-5448 $4,238 -6.0 T-22-0370 Page 22 Cont... STATE OF NEW YORK RP27 ZA .,M DEPARTMENT OF TAXATION AND FINANCE OFFICE OF REAL PROPERTY TAX SERVICES Dated " WA Harriman State Campus =,ar,ad Albany, N Y 12227 February 09, 2022 (518)474-5711 NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE Full Value Full Value Pct Change From Number Tentative Prior Roll Town of Starkey, Yates County Village of Dundee Town Outside Villages Total Town: Grand Total 43,679 934,612 950630-5734 $978,291 $152,647,898 Edward Martorana Valuation Services Bureau -1.5 288.7 243.5 * The State Office has determined that your city/town/village has not completed a full value revaluation since 1953. Accordingly, the latest state equalization rate or special equalization rate has not been used in determining the portion of your special franchise assessments that is attributable to property assessed in 1953. In future years, the State Office will use the latest rate in valuing the entire special franchises for all rolls following completion of the appropriate revaluation. Note: The amounts of the special franchise full values set forth in this notice are "tentative" and must not be entered on the assessment roll. The final full values for entry on the assessment roll will be transmitted at a later date. T-22-0370 Page 23 Exhibit B Attachment 1- List of Assessing Units and Company's Estimate of Assessment Broome 950630-0346 Union Endicott 11,644 9,897 950630-0346 Johnson City 11,925 10,136 950630-0346 Town Outside Villages 33,056 28,098 950630.0346 Total 56,625 48,131 Cattaraugus 911970-0442 Freedom 141,233 120,048 921970.0442 Total 141,233 120,048 Chemung 950630-0720 Ashland Town Outside Villages 7,268 6,178 950630-0720 Wellsburg 915 778 950630.0720 Total 8,183 6,9S6 Delaware 937400-1224 Colchester 1,416 1,204 937400,1224 Total 1,416 1,204 950630-1252 Stamford Hobart 4,637 3,941 950630-1252 Stamford 3,973 3,377 950630-1252 Town Outside Villages 94,954 80,711 950630,1252 Total 103,564 88,029 Franklin 950630-1636 Constable 9,456 8,038 950630-163fi Total 9,4$6 81038 Oneida 950630-3030 Camden Camden 1,655 1,407 950630-3030 Town Outside Villages 17,782 15,115 950630-3030 Total 19,437 16,521 950630-3032 Deerfield 16,075 13,664 950630.3032 Total 16,075 13,664 950630-3042 Lee 9,687 8,234 950630.3042 Total - 9,687 8,234 Onondaga 950630-3124 Clay North Syracuse 4,507 3,831 950630-3124 Town Outside Villages 85,681 72,829 950630.3124 Total 90,188 76,660 950630-3144 Otisco 18,390 15,632 950630-3144 Total 18,390 15,632 Otsego 950630-3628 Edmeston 79,834 67,859 950630.3628 Total 79,834 67,859 St. Lawrence 950630-4066 Parishville 4,247 3,610 950630.4066 Total 4,247 3,610 950630-4028 Colton 390,769 332,154 950630-4028 Total 390,769 332,154 Steuben 950630-4630 Campbell 201,923 171,635 950630.4630 Total 201,923 171,635 950630-4656 Jasper 1,193 1,014 950630-4656 Total 1,193 1,014 950630-4666 Thurston 229 195 950630.4666 Total 229 19S 950630-4670 Tuscarora 494 420 9SO630.4670 Total 494 420 Sullivan 937400-4830 Forestburgh 1,066,005 906,104 937400.4830Total 11066,005 906,104 937400-4842 Neversink 29,661 25,212 937400.4842 Total 29,661 25,212 Tioga 950630-4924 Candor Candor 16,497 14,022 950630-4924 Town Outside Villages 107,465 91,345 950630.4924 Total 123,962 10S,368 950630-4936 Tioga 8,950 7,608 950630.4936Total 8,9$0 7,608 Ulster 937400-5156 Wawarsing Ellenville 826,076 702,165 937400-5156 Town Outside Villages 2,012,167 1,710,342 937400-S156 Total 2,838,243 2,412,507 Westchester 944760-5508 Mt. Vernon 11,343 9,642 944760-S508 Total 11,343 91642 ...................... .................................................. Grand Total ............................................. -........... ............... ...... ........ ..... ............................ .,............................................ .,............................................................ ......._............ ...................... ................... 5,231,107 .............. ..................... 4,446,441 Privileged and Confidential Page 1 of 1