| Hudson River Valley Resorts taxes on
the Williams Lake property For 2009-2010 school tax and 2010 property tax |
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| Numbers in green were provided by the Rosendale assessor's
office. Numbers in blue were provided by the Ulster County Real Property Tax Service Agency. All other numbers result from the arithmetic calculations shown in square brackets. |
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| Parcel | 62.2-4-15.11 | 62.2-4-16 | 62.4-1-13.1 | 62.4-1-9.1 | 62.4-1-17 | 62.4-1-18 | 62.4-2-39 | 62.11-1-13.1 | ||
| Description | Total land under HRVR control | Total of four challenged parcels | 566 acres. Conservation area, including East half of Fourth Binnewater, plus most land East of entrance road. | 35 acres. West half of 4th Binnewater, all under water. | 62 acres plus hotel buildings. Land wrapping around North and East of Williams Lake plus golf practice area. | 26.23 acres West of Binnewater Road. Small shoreline on Williams Lake. | 49 acres plus family home. All of Williams Lake. | .6 acre. House and lot to right of Williams Lake entrance. | 1.3 acres. Irregular lot South of Breezy Hill. | 53.84 acres West of Binnewater Road. Small shoreline on Williams Lake. |
| 2009 Original assessment | $7,654,900 | $6,695,300 | $2,567,300 | $188,500 | $2,300,000 | $210,000 | $1,639,500 | $354,700 | $44,900 | $350,000 |
| Assessment proposed by Hubbell Realty Services | $2,650,000 | $815,000 | $35,000 | $1,000,000 | $800,000 | |||||
| 2009 Final assessment | $5,493,600 | $4,534,000 | $1,289,000 | $70,000 | $1,975,000 | $210,000 | $1,200,000 | $354,700 | $44,900 | $350,000 |
| Assessment reduction granted by the Rosendale Board of Assessment Review [Original assessment - Final assessment] | $2,161,300 | $1,278,300 | $118,500 | $325,000 | $439,500 | |||||
| Percent reduction | 32% | 50% | 63% | 14% | 27% | |||||
| Show how the actual tax on these parcels is calculated. | ||||||||||
| Actual Tax levy (amount to be raised from taxes): | NOTE: The tax levy is spread across all properties within a taxing district. In the case of the county and school districts, the Rosendale levy is a percentage of the total district levy, based on the percentage of the district taxable value attributable to Rosendale properties. | |||||||||
| Kingston school - homestead | $4,237,382 | |||||||||
| Kingston library - homestead | $2,439 | |||||||||
| Kingston school - non-homestead | $1,032,281 | |||||||||
| Kingston library - non-homestead | $594 | |||||||||
| Roundout Valley school | $3,793,273 | |||||||||
| Ulster County | $2,262,893 | |||||||||
| Rosendale General | $1,370,516 | |||||||||
| Rosendale Highway | $924,737 | |||||||||
| Bloomington Fire | $200,000 | |||||||||
| Rosendale library | $222,000 | |||||||||
| Actual district taxable value: | ||||||||||
| Kingston school - homestead | $288,803,905 | |||||||||
| Kingston library - homestead | $288,803,905 | |||||||||
| Kingston school - non-homestead | $51,815,374 | |||||||||
| Kingston library - non-homestead | $51,815,374 | |||||||||
| Roundout Valley school | $258,613,672 | |||||||||
| Ulster County | $606,692,436 | |||||||||
| Rosendale General | $608,227,286 | |||||||||
| Rosendale Highway | $608,227,286 | |||||||||
| Bloomington Fire | $174,753,321 | |||||||||
| Rosendale library | $629,031,945 | |||||||||
| Actual tax rate per $1000 [(Actual tax levy / Actual taxable value) X 1000]: | ||||||||||
| Kingston school - homestead | 14.672177 | |||||||||
| Kingston library - homestead | 0.008445 | |||||||||
| Kingston school - non-homestead | 19.922292 | |||||||||
| Kingston library - non-homestead | 0.011464 | |||||||||
| Roundout Valley school | 14.667720 | |||||||||
| Ulster County | 3.729885 | |||||||||
| Rosendale General | 2.253295 | |||||||||
| Rosendale Highway | 1.520381 | |||||||||
| Bloomington Fire | 1.144470 | |||||||||
| Rosendale library | 0.352923 | |||||||||
| Actual tax [Final assessment X Actual tax rate]: | ||||||||||
| Kingston school - homestead | ||||||||||
| Kingston library - homestead | ||||||||||
| Kingston school - non-homestead | $25,679.83 | $1,394.56 | ||||||||
| Kingston library - non-homestead | $14.78 | $0.80 | ||||||||
| Roundout Valley school | $28,968.75 | $3,080.22 | $17,601.26 | $5,202.64 | $658.58 | $5,133.70 | ||||
| Ulster County | $4,807.82 | $261.09 | $7,366.52 | $783.28 | $4,475.86 | $1,322.99 | $167.47 | $1,305.46 | ||
| Rosendale General | $2,904.50 | $157.73 | $4,450.26 | $473.19 | $2,703.95 | $799.24 | $101.17 | $788.65 | ||
| Rosendale Highway | $1,959.77 | $106.43 | $3,002.75 | $319.28 | $1,824.46 | $539.28 | $68.27 | $532.13 | ||
| Bloomington Fire | $1,475.22 | $80.11 | $2,260.33 | $240.34 | $1,373.36 | $405.94 | $51.39 | $400.56 | ||
| Rosendale library | $454.92 | $24.70 | $697.02 | $74.11 | $423.51 | $125.18 | $15.85 | $123.52 | ||
| Total school tax | $25,694.61 | $1,395.36 | $28,968.75 | $3,080.22 | $17,601.26 | $5,202.64 | $658.58 | $5,133.70 | ||
| Total property tax | $11,602.23 | $630.07 | $17,776.88 | $1,890.20 | $10,801.15 | $3,192.64 | $404.14 | $3,150.33 | ||
| Total tax paid | $137,183 | $114,470 | $37,296.84 | $2,025.43 | $46,745.63 | $4,970.42 | $28,402.41 | $8,395.28 | $1,062.72 | $8,284.04 |
| Recalculate each district assessed value, tax rate, and tax, using the original assessment on the four challenged parcels, to show what the tax would have been, assuming no other changes were made to assessments in the town. | ||||||||||
| Step 1: Add back the amount of the assessment reduction to arrive at what the total taxable value for each district would have been without the reduced assessment. | ||||||||||
| Original district taxable value [Actual taxable value + Assessment reduction for each district]: | ||||||||||
| Kingston school - homestead | $288,803,905 | |||||||||
| Kingston library - homestead | $288,803,905 | |||||||||
| Kingston school - non-homestead | $53,212,174 | |||||||||
| Kingston library - non-homestead | $53,212,174 | |||||||||
| Roundout Valley school | $259,378,172 | |||||||||
| Ulster County | $608,853,736 | |||||||||
| Rosendale General | $610,388,586 | |||||||||
| Rosendale Highway | $610,388,586 | |||||||||
| Bloomington Fire | $176,914,621 | |||||||||
| Rosendale library | $631,193,245 | |||||||||
| Step 2: Calculate what the tax rates would have been using the Original taxable value, i.e. the value before the assessment reduction. In most cases this is based on the Actual tax levy as shown above, however in the case of County and school districts, it is Rosendale's recalculated share of the total district tax levy (which is spread across multiple towns). The logic of this calculation is shown, for county taxes only, adjacent to the county tax rate. It is similar for the school districts. | ||||||||||
| Original tax rate per $1000 [(Revised tax levy / Original taxable value) X 1000]: | ||||||||||
| Kingston school - homestead | 14.672177 | (unchanged) | ||||||||
| Kingston library - homestead | 0.008445 | (unchanged) | ||||||||
| Kingston school - non-homestead | 19.787378 | |||||||||
| Kingston library - non-homestead | 0.011387 | |||||||||
| Roundout Valley school | 14.662635 | |||||||||
| Ulster County | 3.729289 | County tax base ($20,945,147,626) + Assesment reduction = Revised county tax base. (Original district taxable value + exemptions ($9,811,191)) / Revised county tax base = Percentage of county base attributable to Rosendale. County tax levy ($76,879,720.96) X Percentage of base attributed to Rosendale = Rosendale Revised tax levy. |
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| Rosendale General | 2.245317 | |||||||||
| Rosendale Highway | 1.514997 | |||||||||
| Bloomington Fire | 1.130489 | |||||||||
| Rosendale library | 0.351715 | |||||||||
| Step 3: Calculate what HRVR would have paid before the assessment reduction. | ||||||||||
| Original tax (what HRVR would have paid on the original assessment) [Original assessment * Original tax rate]: | ||||||||||
| Kingston school - homestead | ||||||||||
| Kingston library - homestead | ||||||||||
| Kingston school - non-homestead | $50,800.13 | $3,729.92 | ||||||||
| Kingston library - non-homestead | $29.23 | $2.15 | ||||||||
| Roundout Valley school | $33,724.06 | $3,079.15 | $24,039.39 | $5,200.84 | $658.35 | $5,131.92 | ||||
| Ulster County | $9,574.20 | $702.97 | $8,577.37 | $783.15 | $6,114.17 | $1,322.78 | $167.45 | $1,305.25 | ||
| Rosendale General | $5,764.40 | $423.24 | $5,164.23 | $471.52 | $3,681.20 | $796.41 | $100.81 | $785.86 | ||
| Rosendale Highway | $3,889.45 | $285.58 | $3,484.49 | $318.15 | $2,483.84 | $537.37 | $68.02 | $530.25 | ||
| Bloomington Fire | $2,902.30 | $213.10 | $2,600.12 | $237.40 | $1,853.44 | $400.98 | $50.76 | $395.67 | ||
| Rosendale library | $902.96 | $66.30 | $808.94 | $73.86 | $576.64 | $124.75 | $15.79 | $123.10 | ||
| Total school tax | $50,829.37 | $3,732.07 | $33,724.06 | $3,079.15 | $24,039.39 | $5,200.84 | $658.35 | $5,131.92 | ||
| Total property tax | $23,033.32 | $1,691.19 | $20,635.16 | $1,884.08 | $14,709.28 | $3,182.30 | $402.83 | $3,140.13 | ||
| Total tax paid | $195,073 | $172,394 | $73,862.69 | $5,423.25 | $54,359.21 | $4,963.23 | $38,748.67 | $8,383.14 | $1,061.19 | $8,272.05 |
| Step 4: Calculate the final savings to Hudson River Valley Resorts. Note that following the assessment challenge HRVR actually paid more tax on its parcels that were not part of that challenge (as did all other Rosendale property owners). | ||||||||||
| HRVR tax savings from challenging their assessment [Original tax - Actual tax] | $57,891 | $57,924 | $36,566 | $3,398 | $7,614 | ($7) | $10,346 | ($12) | ($2) | ($12) |
| ---------------------------------------------------------------------- Consequences for Rosendale taxpayers ---------------------------------------------------------- | ||||||||||
| Extra tax paid per $1000 valuation as a result of the HRVR assessment reduction [Actual tax rate - Original tax rate] | ||||||||||
| Kingston school - homestead | $0.000000 | |||||||||
| Kingston library - homestead | $0.000000 | |||||||||
| Kingston school - non-homestead | $0.134914 | |||||||||
| Kingston library - non-homestead | $0.000076 | |||||||||
| Roundout Valley school | $0.005086 | |||||||||
| Ulster County | $0.000596 | |||||||||
| Rosendale General | $0.007979 | |||||||||
| Rosendale Highway | $0.005383 | |||||||||
| Bloomington Fire | $0.013982 | |||||||||
| Rosendale library | $0.001208 | |||||||||
| Example: Total for Bloomington fire district residents in the Rondout school district | 0.034233 | Example: Owners of a home assessed at $200,000 in the Rondout school district and
Bloomington fire district paid $6.85 more in taxes than they would have if
HRVR had not contested their assessment. $200,000 / 1000 = $200 $200 X .034233 = $6.85 |
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