Mr. Macchiaroli-

I have reviewed the field card and changes made by Barbara Bigos, Assessor for the Town of Cornwall. You met with her in early September 2021. She spent many days researching the property and title and decided to complete the split for assessment purposes. The correct documentation was not filed with the Town Clerk at that time, nor had it gone before Planning and Zoning. For assessment purposes she felt there was enough documentation to complete the split for our office. She used the previous deeds, maps and the photo copy of a survey map filed in your deed to give you 13 acres and the dwelling known as 85 Cook Road. JP Morgan Chase retained 62.06 acres of vacant land.

The 2019 and 2020 tax bills were in question at the time and needed to be resolved.

The value on the 2020 Grand List for the original parcel of 75.06 acres with the dwelling was $118,400.

The split was done and the assessment for 13 acres with the dwelling is $30,970 to Macchiaroli.

The assessment for 62.06 acres of vacant land is $87,430 to JP Morgan Chase.

Those both total up to the original 2020 GL assessment of $118,400.

Taxes are calculated on the split and due to each respective owner. Total taxes can be calculated off the original assessment of $118,400.

In 2021 we had a town wide revaluation of all properties. These values are based on sales in Cornwall between 2018 and 2021. We sent out our revaluation notices the week of September 20, 2021. The values are for the 2021 Grand List and will impact the tax bills going out in July 2022. As stated on the notice mailed, the deadline to apply to the Board of Assessment Appeals was February 20, 2022.

A copy of the notice mailed is attached to this email.