Who is Scarsdale Village Assessor Nanette Albanese?

Cc: Nanette Albanese

Subject: RE: Meeting Notice - Finance Committee

Don’t worry, John. I understand.

Just know that I have no intention of explaining how a direct market model works, ………… that’s not my expertise; but will be very happy to outline and take questions regarding the proposed plan to update assessments is ……in my mind, there is a big difference.

From: John Ryan [mailto:jfryan@comcast.net]

Sent: Monday, October 20, 2014 1:59 PM

To: Nanette Albanese

Subject: RE: Meeting Notice - Finance Committee

They shouldn’t even be into that level of detail. That time will come down the road. But having said that, remind me to get you some stuff to feed to such folks.

From: Nanette Albanese [mailto:nalbanese@scarsdale.com]

Sent: Thursday, October 30, 2014 6:13 PM

Cc: Nanette Albanese

Subject: RE: Phone conversation re: USPAP Committee composition

Hi:

I’m just reading these now – have to do the big memo tomorrow. Will you be around to proofread, edit, change, etc….? Let me know, ok. Has to be in Gatta’s hands no later than the end of the day on Monday.

Question – are you proposing a Cost approach …. As opposed to a Cost Model??? I’m trying to understand some of this stuff …. Not easy for us that have less than a college-level math background. I think the only college-level math course I took was Stats!

LMK. Thanks.

Nja*

Scarsdale Village Assessor Albanese and Genie Flynn at Tyler Technologies

From: Nanette Albanese [mailto:nalbanese@scarsdale.com]

Sent: Wednesday, December 11, 2013 8:43 PM

To: jfryan@comcast.net; Flynn, Genie; Borst, Rich

Cc: Hardy, Eric; Patrick McEvily; Serdah, Salim; Flynn, Paul; Nanette Albanese

Subject: RE: Final Field Review Instructions - RETRACTION REQURED - PERSONAL & CONFIDENTIAL - CANNOT BE FORWARDED

Genie:

I have had a chance to muddle through some of these emails, first to test the math in the CALP model for land values so that I can understand it, and second to reflect on and try to understand the possible purpose and meaning of the sentence in your email below that reads ………... ’I was the one advocating for the median, which was probably why you both chose the other option.’

The inference of your message, if left unresponded to is nefarious, if not libelous and, therefore, unfortunately, requires me to respond in order to protect the record and myself. I know John can defend himself, however, as far as I am concerned the comment is not only wrong and inappropriate, it infers that I have acted contrary to the interests of the Scarsdale taxpayers and that can’t be farther from the truth. It also infers that I have done so for no good reason, but for the sake of advocating positions against you.

You should recognize by now that while I often have not liked many of the things you, Paul, John Valente and Eric have done, did and/or do, say and said while “managing” and working on this project, and have reminded you time and again that I have been unhappy with the way you do and have conducted the business of Tyler Technologies, I have NEVER accused you of professional misconduct, as you have of me by this comment. As we are your customer and I am the advocate and person accountable to the taxpayer for the results of this project, please be ever mindful of that as we work through completion of this project.

After you wade through it all, you will come to recognize that I am merely pushing and prodding to get Tyler/you to provide excellent quality, timely services to which you agreed to provide and for which Scarsdale agreed and is obligated to pay you handsomely. From what I know, most industries call it monitoring, some call it performance review ………………………. and you must admit, Genie, things haven’t really gone well for Tyler virtually from day one in Scarsdale, excepting, of course, Salim, who pretty much righted the ship.

I am expecting a retraction, Genie, so that we can also put this behind us…….I will be waiting. Thanking you in advance.

Nanette*

Nanette J. Albanese, SRA, IAO

Scarsdale Town/Village Assessor

Scarsdale Village Hall

1001 Post Road - 2nd Floor

Scarsdale, NY 10583

Tele: #(914)722-1134

Fax: #(914)722-1103

On Dec 12, 2013, at 10:20 AM, "Flynn, Genie" <Eugenia.Flynn@tylertech.com> wrote:

Nanette,

I certainly NEVER meant to infer that you or John were acting in anything other than in the best interests of the Village. I do retract my statement, it was meant to be a little tongue in cheek. I will remove my tongue from my cheek and I too hope we can forget it and move on.

I can share that I have felt lately that if I suggest “Black”, you and john will advocate for “white” and it is 2 against one, but all of that is beside the point. I am looking forward to moving forward with a decision on what the comparable sales estimate will based upon this morning, so we can finalize the review instructions and Salim can reprint field documents, if he has to.

The weighted mean calculation on the sales was possibly explained by Rich earlier this morning. Salim sent the spreadsheet showing the stats (based on sales) when each of the 3 possible calculations for the market estimate are used. Salim, who has been looking at the comps advocates for the mean, Rich advocates for the weighted mean (but we are still not sure why it is reacting the way it is on the sold properties. Salim verified with ORPTS again a half hour ago that the of a subject property cannot be excluded from consideration as a comp in RPS. I advocate for the median, based on the stats. ( I also would like to use the weighted mean, if we could explain it fully and are assured it was working properly.) Please let us know. Salim has printed 1,000 review documents that will need to be reprinted, if the calculation of the market estimate is changed from the mean to the median or weighted mean.

We have a lot of work to do together. I am very much looking forward to a less adversarial working environment, especially since Eric will be out for a number of weeks. Salim is doing a great job for us and the Village. He just wants to get on with it. John and Rich can weigh in here. Will you finalize the review guidelines, or should I, Nanette, once the last big decision is made?

Eugenia Flynn, ASA, CMA, CTA

Appraisal Operations Manager

P: 1-800-273-8605 x1501

From: Nanette Albanese

Sent: Thursday, December 12, 2013 11:19 AM

To: Flynn, Genie

Cc: jfryan@comcast.net; Borst, Rich; Hardy, Eric; Patrick McEvily; Serdah, Salim; Flynn, Paul

Subject: Re: Final Field Review Instructions - RETRACTION REQURED - PERSONAL & CONFIDENTIAL - CANNOT BE FORWARDED

Thanks, Genie. It's important that the air be clear so that we can get on with the people's business.

I didn't realize you were waiting for me with regard to the final review guidelines. I have read over your comments and will respond later today. I am off premises taking care of a problem at home and will head over to the office this afternoon.

Surprised, though that you moved forward with document printing before any of the valuation problems have been resolved........... Guess the only thing lost is a few trees.

Nja*

Nanette*

Village Assessor Albanese and Ryan Provided References for Each Other, October 2014

From: John Ryan [mailto:jfryan@comcast.net]

Sent: Friday, October 24, 2014 4:04 PM

To: Nanette Albanese

Subject: FW: Phone conversation re: USPAP Committee composition

Hope you don’t mind ………..

The typical protocol is to express interest, typically in writing, in serving on a standing committee to the incoming President and President elect (their email addresses are on the IAAO web site.

From: John Ryan [mailto:jfryan@comcast.net]

Sent: Friday, October 24, 2014 3:59 PM

To: 'Martin Marshall'

Cc: 'Pete Rodda'

Subject: Phone conversation re: USPAP Committee composition

Marty,

Thanks for taking the time Wednesday to chat with me about the USPAP committee. As we discussed it continues to be helpful if committee members are state licensed appraisers and listed on the Appraisal Subcommittee’s National Registry.

Kim asked for some fresh suggestions for USPAP committee a year ago and I suggested Nanette Albanese, Assessor, Scarsdale, New York. Over the past year I’ve had additional opportunities to observe her professionalism and commitment to the standards that IAAO promotes. Ms. Albanese is insightful, has the highest integrity and character, is extraordinarily competent, and is extremely well qualified and suited to serve IAAO on any committee but particularly USPAP. Additionally as a State licensed, Certified General Appraiser who’s attended several IAAO conferences and has held leadership positions in local assessment organization, she’s the type of person that is not afraid of hard work.

As we discussed, while my term with USPAP committee concludes with the coming Leadership meetings, please feel free to contact me at any time regarding ways to improve IAAO’s interactions with TAF.

Look forward seeing you in a few weeks.

John

From: Nanette Albanese

Sent: Friday, October 24, 2014 4:06 PM

Cc: Nanette Albanese

Subject: RE: Phone conversation re: USPAP Committee composition

Thank you, will do!!!

I was going to call you today, but I didn’t get into the office until this afternoon. Wanted to tell you that I received a call from your people in Detroit, who were calling me for a reference.

Want to fill you in ………. Will call you on Monday, ok.

Nja*

Nanette J. Albanese, SRA, IAO

Scarsdale Town/Village Assessor

Scarsdale Village Hall

1001 Post Road - 2nd Floor

Scarsdale, NY 10583

Tele: #(914)722-1134

Fax: #(914)722-1103

Village Assessor Albanese and J.F. Ryan October-November 2014

From: Alfred Gatta [mailto:agatta@scarsdale.com]

Sent: Monday, October 20, 2014 10:48 AM

To: Christine Sciandra; Nanette Albanese; Steve Pappalardo; Wayne Esannason

Cc: Patrick McEvily; Margaret Smoyver; Glenn Schnabel; Chris Scelza; jfryan@comcast.net

Subject: RE: Meeting Notice - Finance Committee

Christine:

If John Ryan has a calendar conflict it is unfortunate, but it was so difficult to schedule this meeting with the Village Board that we cannot come up with another date. Once Ryan and Nanette write the report that needs to go out on the Friday before the meeting, October 31st for the November 5th meeting, Nanette and I will have present it at the November 5th meeting. It is just a recommendation to retain a vendor to update the property values for September 2016 and Nanette should be able to explain the methodology and I can explain the funding plan.

AAG

Sent: Wednesday, November 05, 2014 9:03 PM

Cc: Nanette Albanese; Patrick McEvily

Subject: Finance Committee tonight - Reval 2016

Hi John:

Just thought I’d let you know now that we had a good meeting with the finance committee tonight regarding our recommendation for a 2016 reappraisal reassessment. Nothing of much to report other than it was a decent, low-keyed meeting, without tension, which flowed smoothly. The process/protocol was sanctioned by an interested person, which has to be a good thing, although we shouldn’t give this person too much consideration and attention! Lol.

Anyway, the next step is for you to provide a formal, detailed contract to us, showing the proposed timetable, staffing detail and costs for each phase, etc., which is required before it can be presented to the BOT. The Manager wants to present this at the first board meeting in January 2015, so we should get this behind us ASAP.

From:jfryan@comcast.net]

Sent: Monday, November 17, 2014 6:01 PM

To: Nanette Albanese

Cc: Patrick McEvily

Subject: RE: Thoughts on Potential 2016 Revaluation

Simple answer for Mr. Levine……market value changes at varying rates for properties. Therefore, simply “lowering” values, either by design or by court order does not increase equity it typically increases inequities which can only be cured via reappraisal.

Since IAAO Standards are cited, it’s most appropriate to cite the proper IAAO Standard for this discussion which is the Standard on Property Tax Policy:

In a dynamic economy, property values constantly change. Values in one area may increase, whereas those in another may decrease or stabilize. Property taxes then shift to areas with increasing wealth as measured by property value. Only a system requiring current market value acknowledges these changes in local economies and the distribution of property-related wealth.

Assessing property at current market value maintains a uniform relationship between property values and property taxes. Also, current market value requires market-based appraisals and imposes an objective constraint on what otherwise would be perceived as a highly subjective process. Under a current-market-value standard, it is easier for the public to understand whether they are being treated fairly.

From: Nanette Albanese [mailto:nalbanese@scarsdale.com]
Sent: Monday, November 17, 2014 7:04 PM
To: jfryan@comcast.net
Cc: Nanette Albanese
Subject: RE: Thoughts on Potential 2016 Revaluation
Thanks, no rush ……….
I normally would have been more effusive in my response to your response on the matter below, however, because others needed to be included in my response, I had to keep it low key!!! Lol ………….
I thought his document was amateurish, notwithstanding I didn’t even know that he cited the incorrect IAAO standard. I have revised my opinion of him of late.
Ttyl. Thanks again.
Nja*
From: John Ryan [m

January 2015

Two emails below are on the day that the Scarsdale Board of Trustees Voted for the Reval

From: "Nanette Albanese" <nalbanese@scarsdale.com>

To: "John Ryan" <jfryan@comcast.net>

Cc: "Nanette Albanese" <nalbanese@scarsdale.com>

Sent: Thursday, January 29, 2015 10:38:36 PM

Subject: Re: Revaluation 2016 or 2018?

It passed ........ !!!!!!!

They want us to do our first public meeting soon. Ttyl ... Busy, busy day tomorrow, but will talk.

Thu 1/29/2015 5:27 PM

Nanette Albanese

FW: Revaluation 2016 or 2018?

To: John Ryan jfryan@comcast.net

Nanette Albanese <nalbanese@scarsdale.com>

In a tizzy ……… lol.

Any other thoughts you may have on the matter that justifies doing it sooner rather than later and that you have not previously mentioned, would be appreciated. I will assume, however, that you’ve probably covered it all, or most of the important parts.

New developments …… will tell you all about it later. Ugghhhh …… I definitely need a new job. Thanks.

Village Assessor Albanese and Former Village Manager Alfred Gatta

From: Alfred Gatta

Sent: Friday, May 08, 2015 10:09 AM

To: trbl675@aol.com

Cc: Christine Sciandra; Mayor; Steve Pappalardo; Donna Conkling; Nanette Albanese; Patrick McEvily

Subject: RE: To The Trustees and Mayor...About the 2016 Proposed Reval...

Ms Levine:

I understand your feeling about the update of property values for 2016 especially since the one we just completed had not been done for 47 years and while the results were anticipated some residents were surprised by it. The 2016 update is not a comprehensive property revaluation, but only an update of values through various modeling to make slight adjustments where needed from the first effort and, more importantly, to make the market changes that occurred over the last two years. The updating itself only adjust values and will not raise the amount of taxes the Village levies on an annual basis. It my guess that after the updating, the 2015-2016 tax rate will actually drop from the currently adopted $4.51 per thousand of assessed value. It will depend on the final spending plan adopted by the Village in the 2017-2018 budget.

AAG

From: Nanette Albanese

Sent: Friday, May 08, 2015 1:58 PM

To: Alfred Gatta; Steve Pappalardo

Cc: Nanette Albanese; Patrick McEvily; jfryan@comcast.net

Subject: FW: To The Trustees and Mayor...About the 2016 Proposed Reval...

Just a thought ……. Should we send a mailing in June to all village property owners announcing the update?????

Nanette J. Albanese, SRA, IAO

Scarsdale Town/Village Assessor

Scarsdale Village Hall

1001 Post Road - 2nd Floor

Scarsdale, NY 10583

Tele: #(914)722-1134

Fax: #(914)722-1103

From: Alfred Gatta <agatta@scarsdale.com>

Date: Friday, May 8, 2015 at 4:20 PM

To: Nanette Albanese <nalbanese@scarsdale.com>, Steve Pappalardo <spappalardo@scarsdale.com>

Cc: Patrick McEvily <pmcevily@scarsdale.com>, "jfryan@comcast.net" <jfryan@comcast.net>, Wayne Esannason <wesannason@scarsdale.com>

Subject: RE: To The Trustees and Mayor...About the 2016 Proposed Reval...

Nanette:

Yes, it would be a good idea. It should be no more than one page and explain the project in simple language; present JF Ryan; give a preliminary time line; just a property value update to adjust the few 2013 values in the few instances where needed and update all values and, if possible in third grade language, the meaningful dates: 2016 property value update for property of record as of July 2015, to be used in the 2017 tax year and for the July 2017-2018 Village budget. We have a few weeks to get it right.

AAG

Scarsdale Village Assessor Albanese and Village Asst. Manager Robert Cole

From: Robert Cole

Sent: Friday, June 03, 2016 12:27 PM

To: Nanette Albanese <nalbanese@scarsdale.com>

Subject: Assessment Model: Internet Posting

Hi, Nanette.

I just tried calling you, but your voice mailbox is full and I could not leave a message.

Please give me a call concerning getting the assessment model online, as we had committed to do. Given we’re mailing them, it seems entirely reasonable that we should be able to post the model now. Please advise.

Thanks,

Rob

Robert Cole

Deputy Village Manager

Village of Scarsdale

1001 Post Road

Scarsdale, New York 10583

Direct Dial: 914.722.1108

Visit us on the web at www.scarsdale.com

From: Nanette Albanese

Sent: Friday, June 03, 2016 1:13 PM

To: Robert Cole <rcole@scarsdale.com>

Cc: Nanette Albanese <nalbanese@scarsdale.com>; Steve Pappalardo <spappalardo@scarsdale.com>

Subject: RE: Assessment Model: Internet Posting

Entirely reasonable?? Sorry, Rob, I don’t believe that you’ve been in the loop of things down here. Indeed, the phone has been ringing off the hook in this department – forget about the people at the counter.

Got to get the letters out first, so I can’t worry about getting the model up today.

I promise that I will inform everyone the minute after the model and its explanation are posted to the website.

Thank you.

Nanette J. Albanese, SRA, IAO

Scarsdale Town/Village Assessor

Scarsdale Village Hall

1001 Post Road - 2nd Floor

Scarsdale, NY 10583

Tele: #(914)722-1134

Fax: #(914)722-1103

From: Robert Cole

Sent: Friday, June 03, 2016 2:00 PM

To: Nanette Albanese <nalbanese@scarsdale.com>

Cc: Steve Pappalardo <spappalardo@scarsdale.com>

Subject: RE: Assessment Model: Internet Posting

We can assist, if needed. Is it ready to go up, but for the time to post it?

Rob

Robert Cole

Deputy Village Manager

Village of Scarsdale

1001 Post Road

Scarsdale, New York 10583

Direct Dial: 914.722.1108

Visit us on the web at www.scarsdale.com

From: Nanette Albanese

Sent: Friday, June 03, 2016 3:40 PM

To: Robert Cole <rcole@scarsdale.com>

Cc: Steve Pappalardo <spappalardo@scarsdale.com>; Nanette Albanese <nalbanese@scarsdale.com>

Subject: RE: Assessment Model: Internet Posting

It’s NOT ready yet, or it would be there, lol!

Getting closer, Rob ……….. please be patient – I’m not wasting a minute down here and am enormously aware of the promises that we made and the people that are waiting for it.

Sorry, I mean no disrespect …… things are not entirely within my control and there have been several unanticipated glitches that needed to be resolved before we could even get to this stage.

Thanks, take care.

Nanette*

From: Robert Cole

Sent: Friday, June 03, 2016 3:47 PM

To: Nanette Albanese <nalbanese@scarsdale.com>

Cc: Steve Pappalardo <spappalardo@scarsdale.com>

Subject: RE: Assessment Model: Internet Posting

OK. Given we are mailing the notices, it simply seemed as though the model should be done and ready for sharing. Hopefully we are not changing the model after having set the values. Otherwise, it could create concerns when folks try to understand/duplicate the assigned values using the model we make available to the public.

Whenever its ready, it should generate the same values as appeared in the mailings, right?

Rob

Robert Cole

Deputy Village Manager

Village of Scarsdale

1001 Post Road

Scarsdale, New York 10583

Direct Dial: 914.722.1108

Visit us on the web at www.scarsdale.com

From: Nanette Albanese [mailto:nalbanese@scarsdale.com]

Sent: Friday, June 3, 2016 3:58 PM

To: Robert Cole <rcole@scarsdale.com>

Cc: Steve Pappalardo <spappalardo@scarsdale.com>; Nanette Albanese <nalbanese@scarsdale.com>; John F Ryan <jfryan@comcast.net>

Subject: RE: Assessment Model: Internet Posting

Rob:

I can’t believe you thought that and then put it in writing.

The model is done and has been done for 4 days. No such thing as ‘changing a model AFTER the letters have been mailed’ and the assessment roll has been publically noticed. That’s just a little offensive, particularly coming from inside our camp, and is more like something that would come from one of our detractors, e.g., Mr. H, or Mr. R. We need your support, Rob and this isn’t the first time that your comments have given me the impression that you’re not in sync with us.

The final reval report and accompanying documentation, which are required to be posted and will be posted, however, ARE NOT yet done and we are working on it all, as I write.

Please let me get back to that now ………….

Thank you.

Nja*

Nanette J. Albanese, SRA, IAO

Scarsdale Town/Village Assessor

Scarsdale Village Hall

1001 Post Road - 2nd Floor

Scarsdale, NY 10583

Tele: #(914)722-1134

Fax: #(914)722-1103

Fri 6/3/2016 4:30 PM

Robert Cole

RE: Assessment Model: Internet Posting

To: Nanette Albanese nalbanese@scarsdale.com

cc: Steve Pappalardo <spappalardo@scarsdale.com>; jfryan@comcast.net

Nanette:

I know you are very busy, and no offense was intended, Nanette.

Best,

Rob

Robert Cole

Deputy Village Manager

Village of Scarsdale

1001 Post Road

Scarsdale, New York 10583

Direct Dial: 914.722.1108