Meeting minutes November 12, 2025

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 and staff were present:

Scott Becker
Robert Bick
Samuel Casella, Acting Chair
David Moog

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
Brinda Mendez-Sankrith, Assistant to the State Board, Office of Real Property Tax Services

ORPTS staff 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
Stephanie Gordon, Real Property Analyst 1, Office of Real Property Tax Services
Zaid Hasan, Real Property Analyst 3, Office of Real Property Tax Services
Christopher Lawton, Taxpayer Services Specialist Trainee 2, Office of Real Property Tax Services
Mary Malaty, Principal Accountant, Office of Real Property Tax Services
Jim McGovern, Real Property Analyst 3, Office of Real Property Tax Services
Bailey O’Grady, Real Property Analyst 1, Office of Real Property Tax Services
Ty Perue, Real Property Analyst Trainee 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. Glasser, Ms. Ingalsbe & Ms. Mendez-Sankrith were in the ORPTS Central Office in Latham, New York.
• Ms. Gordon, Mr. Hasan, and Ms. O’Grady were in the ORPTS Southern Regional Office in White Plains, New York.

The remaining attendees appeared remotely.

Meeting Minutes – November 12, 2025

Mr. Casella called the State Board of Real Property Tax Services meeting to order at 11:07 AM.

Agenda Item No. I – State Board Administration - Minutes of the June 4, 2025, State Board meeting

On motion of Mr. Becker, seconded by Mr. Bick, Mr. Casella stated that the minutes of the June 4, 2025, Board meeting stand approved and are, hereby, adopted.

Agenda Item No. II – State Board Administration - Minutes of the July 24, 2025, State Board meeting

On motion of Mr. Becker, seconded by Mr. Moog, Mr. Casella stated that the minutes of the July 24, 2025, Board meeting stand approved and are, hereby, adopted. Mr. Casella abstained he was not in attendance for the meeting but did review the minutes.

Agenda Item No. II1 - STAR Exemption Appeals - General Discussion

Ms. Ingalsbe gave a brief overview of the STAR program, including general program eligibility requirements 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. IV - Executive Session - Discussion of Individual STAR Exemption Appeals

Mr. Becker made a motion to go into executive session to discuss individual STAR appeals. Mr. Moog seconded the motion, and the State Board entered executive session at 11:18AM.

Ms. Ingalsbe and Mr. Gerberg explained resolutions 25-45 through 25-56 to the Board in executive session.

Agenda Item No. V - STAR Exemption Appeals - Action on Resolutions

The meeting returned to public session at 11:39 AM.

Mr. Becker motioned to adopt Resolution 25-45 through 25-46. Mr. Moog seconded the motion. Upon affirmative votes of Mr. Becker & Mr. Moog, the Board approved and adopted Resolution 25- 45 through 25-46.

Mr. Bick motioned to adopt Resolution 25-47 through 25-50. Mr. Becker seconded the motion. Upon affirmative votes of Mr. Bick & Mr. Becker, the Board approved and adopted Resolution 25- 45 through 25-46.

Mr. Moog motioned to adopt Resolutions 25-51 thru 25-54 and 25-56. Mr. Becker seconded the motion. Upon affirmative votes of Mr. Moog & Mr. Becker, the Board approved and adopted Resolution 25- 51 through 25-54 including 25-56.

Mr. Becker motioned to adopt Resolution 25-55. Mr. Moog seconded the motion. Upon affirmative votes of Mr. Becker & Mr. Moog, the Board approved and adopted Resolution 25- 55.

Mr. Casella thanked everyone and asked for any further questions or comments.

With no further questions or matters to discuss, Mr. Moog made a motion to adjourn, seconded by Mr. Becker. Upon its approval, the Board concluded its meeting.

Respectfully submitted,

Rachel Ingalsbe

Acting Secretary of the State Board