Meeting minutes January 29, 2026
New York State Department of Taxation and Finance
State Board of Real Property Tax Services
A meeting of the State Board of Real Property Tax Services was held via videoconference. The following members were present:
Scott Becker
Robert Bick
Samuel Casella, Acting Chair
David Moog
In addition, the following Departmental staff members were present:
Rachel Ingalsbe, Acting Secretary of the State Board, and Assistant Deputy Commissioner Real Property Tax Services
Joseph Gerberg, Legal Advisor to the State Board, Office of Counsel
Jane Glasser, Administrative Specialist 1, Office of Real Property Tax Services
Erica Foley, Assistant to the State Board, Office of Real Property Tax Services
Tobias Lake, Associate Attorney, Office of Counsel
David Markey, Associate Attorney, Tax, Office of Counsel
ORPTS staff also in attendance:
Petrina Castracani, Real Property Services Administrator 1, Office of Real Property Tax Services
Geoffrey Gloak, Real Property Analyst 3, Office of Real Property Tax Services
Mary Malaty, Principal Accountant, Office of Real Property Tax Services
Rebecca Bellard, Associate Accountant, Office of Real Property Tax Services
Jim McGovern, Real Property Analyst 3, Office of Real Property Tax Services
Jonathan Lack, Real Property Analyst 2, Office of Real Property Tax Services
Matthew Mirabile, Taxpayer Services Specialist 2, Office of Real Property Tax Services
Courtney Schermerhorn, Administrative Assistant 1, Office of Real Property tax Services
Though the meeting was held by videoconference, the Board members were present in-person in one of the publicly accessible sites specified in the Meeting Notice, as follows:
- Mr. Becker was in the Tax Department’s District Office in Buffalo, New York.
- Mr. Bick was in the ORPTS Central Regional Office in Syracuse, New York.
- Mr. Casella was the ORPTS Western Regional Office in Batavia, New York.
- Mr. Moog was in the ORPTS Southern Regional Office in White Plains, New York.
The staff members who were present in-person at the specified sites were as follows:
- Ms. Ingalsbe, Ms. Glasser, and Mr. Gerberg were in the ORPTS Central Office in Latham, New York.
The remaining attendees appeared remotely.
Meeting Minutes – January 29, 2026
Commissioner Casella called the State Board of Real Property Tax Services meeting to order at 11:00 AM.
Agenda Item No. I – State Board Administration - Minutes of the January 29, 2026, State Board meeting
On motion of Commissioner Becker, seconded by Commissioner Bick, Commissioner Casella stated that the minutes of November 12, 2025, Board meeting stand approved and are, hereby, adopted.
Agenda Item No. II - STAR Exemption Appeals - General Discussion
Ms. Ingalsbe gave a brief overview of the STAR program, eligibility into the program and the appeals process.
Ms. Ingalsbe spoke briefly regarding the STAR cases before the Board including requirements for STAR exemption recipients for the 2023 and 2024 roll year.
Agenda Item No. III - Executive Session - Discussion of Individual STAR Exemption Appeals
Commissioner Becker made a motion to go into executive session to discuss Individual STAR appeals to protect the financial history of the appellants. Commissioner Moog seconded the motion and entered executive session at 11:03AM.
Ms. Ingalsbe explained resolutions 26-STR-01 through 26-STR-14 to the Board in executive session.
Agenda Item No. IV - STAR Exemption Appeals - Action on Resolutions
The meeting returned to public session at 11:10 AM.
Commissioner Becker made a motion to adopt Resolution 26-STR-01. Commissioner Bick seconded the motion. The motion carried with Commissioners Becker, Bick and Casella voting in favor and Commissioner Moog voting in the negative. Commissioner Becker made a motion to adopt Resolution 26-STR-02 through 26-STR-14. Commissioner Moog seconded the motion. The motion carried, with Commissioners Bick, Becker, Casella and Moog voting in favor.
Commissioner Casella thanked everyone and asked for any further questions or comments.
With no further questions or matters to discuss, Commissioner Bick made a motion to adjourn, seconded by Commissioner Becker. The motion carried, and the Board concluded its meeting.
Respectfully submitted,
Rachel Ingalsbe
Acting Secretary of the State Board