Mount Kisco, New Castle Pay Country Club Tax Certificate Rules

A recent settlement in a tax certiorari filed by the Mount Kisco Country Club will cost two municipalities additional money, but avoid potentially more costly litigation.

Two weeks ago, the Mount Kisco Village Council approved a settlement with the 166-acre golf course that will see the village pay the club $ 88,435. Another $ 118,611 will come from schools and $ 25,814 from Westchester County.

The Town of New Castle had scheduled a vote on its part of the bylaw for last Thursday night’s meeting, but that session was postponed.

The country club had contested the village’s ratings from 2017 to 2021.

According to a settlement overview from Village Evaluator Roger Miller, 104 acres and 13 of the 18 holes are located in Mount Kisco, but the clubhouse and all amenities are in New Castle. The country club appraiser argued that the property is worth $ 6.5 million.

Under the settlement, the property was worth $ 8 million for 2017 and 2018 and $ 8.15 million for 2019 to 2021.

In the settlement, Mount Kisco was able to increase its allocation of the total property value from 30 to 35 percent for the years in question and 40 percent in the future.

“The valuation of country clubs has changed and it has become very beneficial to the country club itself,” said Whitney Singleton, lawyer for the Village of Mount Kisco. “They are not taxed at their highest and best use; they’re basically imposed on a contract that assumes people are just going to come in and pay to play on the golf course and go, and that’s really not a reality for golf clubs. That’s not what people go there for.

The settlement follows last year’s court ruling in favor of the Sleepy Hollow Country Club against the towns of Ossining and Mount Pleasant. In this case, the Sleepy Hollow Country Club rater was the same one used by the Mount Kisco Country Club. This action reduced the value of the Sleepy Hollow Country Club from $ 11.6 million to $ 12 million.

The extent to which the town of New Castle will be affected has not been made public. Evaluator Josh Herman said city council must formally agree to the by-law first, and then details will be released.

Miller said that for Mount Kisco, which has negotiated in tandem with New Castle, long litigation is best avoided.

“In our opinion, this regulation is reasonable and conducive to a potential trial, given the market conditions, the specifics of this property and the methodology required for the valuation of golf courses for tax purposes,” Miller wrote. to the village council. “This is all the more favorable considering the increase in the allocation that we were able to obtain for Mount Kisco.

About Roy B. Westling

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