Meeting minutes June 3, 2026
Subject to approval by State Board
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, Acting Chair
Robert Bick
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
Mary Malaty, Principal Accountant, Office of Real Property Tax Services
Courtney Schermerhorn, Administrative Assistant 1, Office of Real Property Tax Services
Rebecca Bellard, Associate Accountant, Office of Real Property Tax Services
ORPTS staff also in attendance:
Laurie Albright, Real Property Analyst 1, Office of Real Property Tax Services
Jason Banish, Real Property Analyst 1, Office of Real Property Tax Services
Karla Bartholomew-Lacen, Associate Accountant, Office of Real Property Tax Services
Khristina Bretthauer, Real Property Analyst Trainee 1, Office of Real Property Tax Services
Petrina Castracani, Real Property Services Administrator 1, Office of Real Property Tax Services
Orazio Ciaschi, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Jason Connor, Real Property Analyst 1, Office of Real Property Tax Services
Bridget Cooley, Real Property Analyst Trainee 1, Office of Real Property Tax Services
Patrick Dolen, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Christine Douglass, Real Property Analyst 3, Office of Real Property Tax Services
Jayde Fatato, Real Property Analyst 1, Office of Real Property Tax Services
David Fish, Taxpayer Services Specialist Trainee 2, Office of Real Property Tax Services
Ronald Gainer, Jr. Real Property Analyst Trainee 2, Office of Real Property Tax Services
Geoffrey Gloak, Real Property Services Administrator 2, Office of Real Property Tax Services
Kayla Goyer, Business Systems Analyst 1, Office of Real Property Tax Services
Brian Hart, Real Property Analyst 1, Office of Real Property Tax Services
Zaid Hasan, Real Property Analyst 3, Office of Real Property Tax Services
Emily Kenna, Real Property Analyst 1, Office of Real Property Tax Services
Jeremy Kergel, Real Property Analyst 1, Office of Real Property Tax Services
Aaron Lesch, Real Property Analyst 3, Office of Real Property Tax Services
Kate Mastroianni, Real Property Analyst 1, Office of Real Property Tax Services
Jim McGovern, Real Property Analyst 3, Office of Real Property Tax Services
Matthew Mirabile, Taxpayer Services Specialist 2, Office of Real Property Tax Services
George Muller, Real Property Analyst 1, Office of Real Property Tax Services
Deborah Murphy, Taxpayer Services Specialist 1, Office of Real Property Tax Services
Margaret Owens, Real Property Services Administrator 1, Office of Real Property Tax Services
Jenee Pacheco, Senior Accountant, Office of Real Property Tax Services
Michael Pizziketti, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Justin Quay, Real Property Analyst Trainee 2, Office of Real Property Tax Services
Marisa Riley, Real Property Analyst 1, Office of Real Property Tax Services
Matthew Shambo, Real Property Analyst 1, Office of Real Property Tax Services
Daria Scholten, Senior Accountant, Office of Real Property Tax Services
Ayman Suliman, Accountant Trainee, Office of Real Property Tax Services
Ethan Wechsler, 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. 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, Mr. Gerberg, Ms. Foley, Ms. Bellard, Ms. Owens, Mr. Gloak, Ms. Douglass, and Ms. Malaty were in the ORPTS Central Office in Latham, New York.
- Mr. Lesch, Mr. Wechsler and Mr. Ciaschi were in the ORPTS Central Regional Office in Syracuse, New York.
- Mr. Hasan and Ms. Riley were in the ORPTS Southern Regional Office in White Plains, New York.
The attendees who were present in-person at the specified sites were as follows:
- Mr. Mark McNamara, and Mr. Matthew Moses, Partners, Barclay Damon LLP; representing the complainant Champlain Hudson Power Express LLC, in the Tax Department’s District Office in Buffalo, New York.
- Mr. William Ryan, Jr. Attorney, Tabner, Ryan & Keniry, LLP, representing the City of Kingston, Town of Ulster and the Town of Esopus was in the ORPTS Central Office in Latham, New York.
The remaining attendees appeared remotely.
Meeting Minutes – June 3, 2026
Commissioner Becker called the State Board of Real Property Tax Services meeting to order at 11:05 AM.
Agenda Item No. I – State Board Administration - Amended Minutes of July 24, 2025, State Board meeting
On motion of Commissioner Moog, seconded by Commissioner Bick, Commissioner Becker stated that the minutes of July 24, 2025, Board meeting stand approved and are hereby adopted.
Agenda Item No. II - State Board Administration - Minutes of January 29, 2026, State Board meeting
On motion of Commissioner Becker seconded by Commissioner Moog, Commissioner Becker stated that the minutes of January 29, 2026, Board meeting stand approved and are hereby adopted.
Agenda Item No. III - State Full Values and Assessment – Final special franchise values
Commissioner Becker asked who would be coordinating the presentation of the general overview of the final special franchise values and Ms. Ingalsbe then turned the meeting over to Ms. Malaty, ORPTS’ Manager for Special Valuation and Fiscal Services, to present the Special Franchise Complaints and ORPTS’ position.
Ms. Malaty stated that five companies had filed a total of 57 complaints. Ms. Malaty shared that she believed representatives from two of the companies were present at the meeting and proposed to start with the complaints of those companies. The Board agreed.
Champlain Hudson Power Express LLC
Ms. Malaty began by discussing complaints 26-SFA-23 and 26-SFA-53 and asked if Champlain Hudson Power Express LLC could present their complaints. Commissioner Becker, Commissioner Moog and Commissioner Bick agreed.
Mr. McNamara and Mr. Moses from Barclay Damon LLP, representing the complainant Champlain Hudson Power Express LLC, spoke up to provide the Board with an overview of the company’s position in opposition of ORPTS’ tentative special franchise values. Attorney William Ryan, representing the City of Kingston, the Town of Ulster and the Town of Esopus also presented their position in support of ORPTS’s tentative special franchise values.
Commissioner Becker asked for a brief discussion amongst the board members on their positions. Upon conclusion of that discussion, Commissioner Moog made a motion to adopt Resolution 26-SFP-03. Commissioner Bick seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Bick and Commissioner Moog the Board approved and adopted Resolution 26-SFP-03.
Liberty Utilities
Ms. Malaty began by discussing complaints 26-SFA-01 and 26-SFA-02, identical in argument. Ms. Malaty summarized the points of Liberty Utilities’ complaint. Ms. Malaty then presented ORPTS’ position. All complaints are addressed in Resolution 26-SFP-01.
Commissioner Becker made a motion to adopt Resolution 26-SFP-01 Commissioner Moog seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and Commissioner Bick the Board approved and adopted Resolution 26-SFP-01.
Bayonne Energy Center, LLC
Ms. Malaty began by discussing complaint 26-SFA-56. Ms. Malaty summarized the points of Bayonne Energy Center. Ms. Malaty then presented ORPTS’ position. The complaint is addressed in Resolution 26-SFP-04.
Commissioner Becker made a motion to adopt Resolution 26-SFP-04 Commissioner Moog seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and Commissioner Bick the Board approved and adopted Resolution 26-SFP-04.
Consolidated Edison Company
Ms. Malaty began by discussing complaint 26-SFA-27. Ms. Malaty summarized the points of Consolidated Edison Company. Ms. Malaty then presented ORPTS’ position. The complaint is addressed in Resolution 26-SFP-05.
Commissioner Moog made a motion to adopt Resolution 26-SFP-05 Commissioner Bick seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and Commissioner Bick the Board approved and adopted Resolution 26-SFP-05.
Cablevision and Subsidiaries
Commissioner Becker asked if anyone was present from Cablevision upon confirmation that no one was present the meeting was turned back over to Ms. Malaty.
Ms. Malaty began by discussing complaints 26-SFA-03 thru 26-SFA-22, 26-SFA-24 thru 26-SFA-52, 26-SFA-54 and 26-SFA-55 Ms. Malaty summarized the points of Cablevision and subsidiaries. Ms. Malaty then presented ORPTS’ position. The complaint is addressed in Resolution 26-SFP-02.
Commissioner Becker made a motion to adopt Resolution 26-SFP-02 Commissioner Moog seconded the motion. Upon affirmative votes of Commissioner Becker, Commissioner Moog and Commissioner Bick the Board approved and adopted Resolution 26-SFP-02.
Agenda Item No. IV - STAR Exemption Appeals – General Discussion
Ms. Ingalsbe gave a brief overview of the STAR program, eligibility for 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 2024 roll year.
Agenda Item No. V - 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 12:20 PM.
Ms. Ingalsbe explained resolutions 26-STR-15 through 26-STR-35 to the Board in executive session.
Agenda Item No. VI - STAR Exemption Appeals - Action on Resolutions
The meeting returned to public session at 12:25 PM.
Commissioner Becker made a motion to adopt Resolutions 26-STR-15 through 26 STR-35. Commissioner Moog seconded the motion. The motion carried with Commissioners Becker, Bick and Moog voting in favor.
Commissioner Becker thanked everyone and asked for any further questions or comments.
With no further questions or matters to discuss, Commissioner Becker made a motion to adjourn, seconded by Commissioner Moog. The motion carried, and the Board concluded its meeting.
Respectfully submitted,
Rachel Ingalsbe
Acting Secretary of the State Board