throbber
DOCKET NUMBER: HHB-CV23-6084429-S
`
`THE VILLAGE FOR FAMILIES
`& CHILDREN,INC.
`
`CITY OF HARTFORD
`
`:
`
`:
`:
`
`:
`
`:
`
`SUPERIOR COURT
`
`J.D. OF HARTFORD
`
`AT HARTFORD
`
`FEBRUARY21, 2025
`
`REQUEST FOR LEAVE TO AMEND
`
`Pursuant to Connecticut Practice Book Sec. 10-60,et seq., the plaintiff requests leave to amend
`
`its complaint as set forth in the attached Amended Complaint.
`
`Plaintiff brought this tax appeal on the groundsthatit is a tax exempt organization and
`
`therefore pursuant to Conn. Gen. Stat. Sec. 12-81(7) its property is not taxable by defendant.
`
`Through the courseofthis litigation, it was disclosed that taxes are being applied due to the fact
`
`that there are billboards on the property. The attached amendment includesthe addition of
`
`paragraph 24 to Counts One and Twoand which provides, only portions of the property leased to
`
`a third party should be taxed pursuant to Conn. Gen Stat. §12-88, which provides: “such lot or
`
`building shall be exempt only to the extent of the portion so used and the remainingportion shall
`
`be subject to taxation.”
`
`WHEREFORE,for the foregoing reasons,the plaintiff requests the court grant this
`
`request for leave to amend.
`
`

`

`THE PLAINTIFF, THE VILLAGE FOR
`FAMILIES & CHILDREN,INC.,
`
`By:/s/ Kasey Procko Burchman,Esq. (423650)
`Kasey Procko Burchman,Esq. (juris# 423650)
`kburchman@fpglawct.com
`Feldman, Perlstein & Greene (412715)
`10 Waterside Drive, Suite 303
`Farmington, CT 06032
`Telephone: 860-677-055 1
`Facsimile: 860-677-1147
`Its Attorney
`
`CERTIFICATION OF SERVICE
`
`I hereby certify that a copy of the foregoing was mailed viafirst class mail, or
`electronically delivered on February 21, 2025, to all counsel and pro se parties of record and that
`written consent for electronic delivery was received from all counsel andproseparties of record
`who wereelectronically served:
`
`Jonathan Hayes Beamon
`Hartford Corporation Counsel
`550 Main Street
`Hartford, CT 06103
`beamj001@hartford.gov
`
`/s/ Kasey Procko Burchman, Esq., Juris 423650
`Kasey Procko Burchman,Esq.
`
`

`

`DOCKET NUMBER: HHB-CV23-6084429-S
`
`THE VILLAGE FOR FAMILIES
`
`& CHILDREN,INC.
`
`CITY OF HARTFORD
`
`:
`
`:
`
`:
`
`:
`
`SUPERIOR COURT
`
`J.D. OF HARTFORD
`
`AT HARTFORD
`
`FEBRUARY21, 2025
`
`AMENDED COMPLAINT
`
`Allegations Common to All Counts
`
`The defendant, City of Hartford, is a Connecticut municipal corporation with an address
`
`of 550 Main Street, Hartford, Connecticut 06103.
`
`The Village for Families & Children, Inc. ("The Village"), a Connecticut Nonstock
`
`Corporation, is a non-profit community service/behavioral healthcare agency with a
`
`business address of 1680 Albany Avenue, Hartford, Connecticut, 06103. The Village has
`
`served children and families in the Greater Hartford, Connecticut region for more than
`
`200 years and its mission is to build a community of strong healthy families whoprotect
`
`and nurture children.
`
`Guided by its mission, The Village provides a system of care that includes six focal
`
`points: residential, after school extended day treatment, outpatient and home-based
`
`behavioral health, foster care, school-based services and community basedservices.
`
`In furtherance of these purposes, on August 6, 2021, The Village purchased property
`
`commonly knownas: (i) 440-450 Church Street (“450 Church Street”); (ii) 456-460
`
`

`

`and being more particularly bounded and described in Exhibit A (Schedule A) attached
`
`hereto (the “Property”.
`
`The legal description of 450 Church Street is as a single parcel of property, which is
`
`completely covered byathree story building used by The Village for the purpose of
`
`outpatient treatment and administrative offices (the “Building”).
`
`The legal description of 456-460 Church Street and 3 Hoadley Place, are as a single
`
`parcel of property, which is covered by asphalt for parking serving the Building
`
`(hereinafter collectively referred to as the “Parking Lot”).
`
`Contrary to the legal descriptions, the City of Hartford Tax Assessor assesses the
`
`Property as four (4) parcels: (1) 450 Church Street (Assessor’s map/block/lot number
`
`223-326-025); (2) 3 Hoadley Place (Assessor’s map/block/lot number 223-326-026); (3)
`
`460 Church Street (Assessor’s map/block/lot number 223-326-023); and (4) 456 Church
`
`Street (Assessor’s map/block/lot number 223-326-024).
`
`The Parking Lot is solely used for The Village’s employees and patients. Although the
`
`properties are assessed as separate parcels, they are forall practical purposes a unified
`
`property consisting of the Building and the Parking Lot.
`
`The City of Hartford has afforded The Building, 456 Church Street, and otherproperties
`
`owned by the Village, property exemptstatus for tax assessment purposes.
`
`Atall relevant times, The Village is and has been organized for charitable purposes
`
`within the intendment of Conn. Gen.Stat. § 12-81 (7).
`
`

`

`At all relevant times, The Village is and has been recognized as a tax-exempt
`
`organization by the Internal Revenue Service pursuant to Section 501 (c) (3) ofthe
`
`Internal Revenue Code (26 U.S.C. 501 (c) (3)).
`
`Atall relevant times, The Village is and has been registered as a Public Charity by the
`
`Connecticut Department of ConsumerProtection.
`
`For reasons unknown to The Village and without explanation, the Parking Lot adjacent
`
`to the Building and identified by the defendantas: (1) 3 Hoadley Place; (2) 460 Church
`
`Street; and (3) 456 Church Street were listed as taxable property on the October 1, 2022
`
`Grand List and The Village received a tax bill for these properties.
`
`The Village appealed the decisions of the Assessor to the Hartford Board of Assessment
`
`Appeals (the "Board"), which in turn granted the appeal as to 456 ChurchStreet,
`
`granting tax exemptstatus, but denying the appeals for 3 Hoadley Place and 460 Church
`
`Street.
`
`COUNT ONE (3 Hoadley Place)
`
`1-14. The plaintiff repeats and realleges the allegations set forth in paragraphs 1 through
`
`14 of this complaint as if fully set forth herein.
`
`On October 1, 2022, The Village was the owner of 3 Hoadley Place identified on the
`
`Assessor’s map as map/block/lot number 223-326-026.
`
`For purposes of the October 1, 2022 Grand List, the Assessor has assessed and valued 3
`
`Hoadley Place at two hundred twenty thousand eighty dollars ($220,080.00) based on
`
`70% of the Property’s market value determined by the Assessor on said date.
`
`

`

`Taxes on the October 1, 2022 Grand List have or will be levied on 3 Hoadley Place
`
`against The Village by the City of Hartford.
`
`Notaxes have been paid for the October 1, 2022 grand list by The Village as ofthe date
`
`of this complaint.
`
`On October 1, 2022, The Village was, and today remains, a tax-exempt organization
`
`within the intendment of Conn. Gen.Stat. § 12-81 (7). The Village is and has been
`
`registered as a Public Charity by the Connecticut Department of ConsumerProtection.
`
`On October 1, 2022, the Building and Parking Lot were, and today remain, used solely
`
`for The Village’s charitable and educational purposes.
`
`The City's denial of The Village’s tax-exemptstatus is improper and/orillegal in
`
`violation of Conn. Gen.Stat. § 12-119.
`
`Byand throughtheir actions, the City of Hartford and the Assessor have laid a tax on
`
`property that is not taxable.
`
`The Village has been harmed and aggrieved by the actions of the City of Hartford acting
`
`through its Assessor.
`
`Pursuant to Conn. Gen. Stat. §12-88, any property used exclusively for the charitable
`
`purposes by the Village is tax exempt. Only portions of the property leased to a third
`
`party should be taxed as provided by Conn. Gen Stat. §12-88, which provides: “such lot
`
`or building shall be exempt only to the extent of the portion so used and the remaining
`
`portion shall be subject to taxation.”
`
`

`

`COUNT TWO (460 Church Street)
`
`1-14.
`
`Theplaintiff repeats and realleges the allegations set forth in paragraphs 1 through
`
`14 of this complaintasif fully set forth herein.
`
`On October 1, 2022, The Village was the owner of 460 Church Street identified on the
`
`Assessor’s map as map/block/lot number 223-326-023.
`
`For purposesof the October 1, 2022 Grand List, the Assessor has assessed and valued
`
`460 Church Street at sixty-four thousand eight hundred ninety dollars ($64,890.00) based
`
`on 70% ofthe Property's market value determined by the Assessor onsaid date.
`
`Taxes on the October 1, 2022 Grand List have or will be levied on 460 ChurchStreet
`
`against The Village by the City of Hartford.
`
`No taxes have beenpaid for the October 1, 2022 grand list by The Village as of the date
`
`of this complaint.
`
`On October 1, 2022, The Village was, and today remains, a tax-exempt organization
`within the intendment of Conn. Gen. Stat. § 12-81 (7). The Village is and has been
`
`registered as a Public Charity by the Connecticut Department of ConsumerProtection.
`
`On October 1, 2022, the Building and Parking Lot were, and today remain, used solely
`
`for The Village’s charitable and educational purposes.
`
`The City's denial of The Village’s tax-exemptstatus is improperand/orillegal in
`
`violation of Conn. Gen.Stat. § 12-119.
`
`By and throughtheir actions, the City of Hartford and the Assessor havelaid a tax on
`
`property that is not taxable.
`
`

`

`The Village has been harmed and aggrieved by the actions of the City of Hartford acting
`
`throughits Assessor.
`
`Pursuant to Conn. Gen. Stat. §12-88, any property used exclusively for the charitable
`
`purposes by the Village is tax exempt. Only portions of the property leased to a third
`
`party should be taxed as provided by Conn. GenStat. §12-88, which provides: “such lot
`
`or building shall be exempt only to the extent of the portion so used and the remaining
`
`portion shall be subject to taxation.”
`
`

`

`WHEREFORE,The Village respectfully prays and demandsthe followingrelief,
`
`pursuant to Gen. Stat. § 12-119:
`
`A declaration that 3 Hoadley Place is exempt from taxation or what portion is exempt
`
`from taxation;
`
`A declaration that 460 Church Street is exempt from taxation or what portion is exempt
`
`from taxation;
`
`Reimbursement of any overpayment of taxes by The Village;
`
`Interest on any overpaymentof taxes pursuant to Conn. Gen.Stat. § 37-3a;
`
`Costs; and
`
`Such otherrelief in law or equity as may appertain.
`
`THE PLAINTIFF, THE VILLAGE FOR
`FAMILIES & CHILDREN,INC.,
`
`By:/s/ Kasey Procko Burchman, Esq. (423650)
`Kasey Procko Burchman, Esq. (juris# 423650)
`kburchman@fpglawct.com
`Feldman, Perlstein & Greene (412715)
`10 Waterside Drive, Suite 303
`Farmington, CT 06032
`Telephone: 860-677-0551
`Facsimile: 860-677-1147
`Its Attorney
`
`

`

`DOCKET NUMBER: HHB-CV23-6084429-S
`
`THE VILLAGE FOR FAMILIES
`
`& CHILDREN,INC.
`
`CITY OF HARTFORD
`
`:
`
`:
`
`:
`
`:
`
`SUPERIOR COURT
`
`J.D. OF HARTFORD
`
`AT HARTFORD
`
`FEBRUARY21, 2025
`
`STATEMENT OF AMOUNT IN DEMAND
`
`The plaintiff seeks declaratory and equitable relief in addition to money damages. The
`
`amount in demandis in excessoffifteen thousand dollars ($15,000), exclusive of interests and
`
`costs.
`
`THE PLAINTIFF, THE VILLAGE FOR
`FAMILIES & CHILDREN,INC.,
`
`By:/s/ Kasey Procko Burchman, Esq. (423650)
`Kasey Procko Burchman, Esq. (juris# 423650)
`kburchman@fpglawct.com
`Feldman, Perlstein & Greene (412715)
`10 Waterside Drive, Suite 303
`Farmington, CT 06032
`Telephone: 860-677-0551
`Facsimile: 860-677-1147
`Its Attorney
`
`OA\Common\WPDoces\The Village of Families and Children, Inc\Complaint
`
`

`

`CERTIFICATION OF SERVICE
`
`I hereby certify that a copy of the foregoing was mailed viafirst class mail, or
`electronically delivered on February 21, 2025, to all counsel and pro se parties of record and that
`written consent for electronic delivery was received from all counsel and proseparties of record
`whowereelectronically served:
`
`Jonathan Hayes Beamon
`Hartford Corporation Counsel
`550 Main Street
`Hartford, CT 06103
`beamj001@hartford.gov
`
`/s/ Kasey P. Burchman,Esq., Juris 423650
`Kasey Procko Burchman, Esq.
`
`

`

`DOCKET NUMBER: HHB-CV23-6084429-S
`
`THE VILLAGE FOR FAMILIES
`& CHILDREN,INC.
`
`CITY OF HARTFORD
`
`:
`
`:
`:
`
`:
`
`SUPERIOR COURT
`
`J.D. OF HARTFORD
`
`AT HARTFORD
`
`FEBRUARY21, 2025
`
`AMENDED COMPLAINT
`
`Allegations Commonto All Counts
`
`The defendant, City of Hartford, is a Connecticut municipal corporation with an address
`
`of 550 Main Street, Hartford, Connecticut 06103.
`
`The Village for Families & Children, Inc. ("The Village"), a Connecticut Nonstock
`
`Corporation, is a non-profit community service/behavioral healthcare agency with a
`
`business address of 1680 Albany Avenue, Hartford, Connecticut, 06103. The Village has
`
`served children and families in the Greater Hartford, Connecticut region for more than
`
`200 years and its mission is to build a community of strong healthy families who protect
`
`and nurture children.
`
`Guided by its mission, The Village provides a system ofcare that includes six focal
`
`points: residential, after school extended day treatment, outpatient and home-based
`
`behavioral health, foster care, school-based services and community based services.
`
`In furtherance of these purposes, on August 6, 2021, The Village purchased property
`
`commonly known as: (i) 440-450 Church Street (“450 Church Street’); (ii) 456-460
`
`

`

`and being moreparticularly bounded and described in Exhibit A (Schedule A)attached
`
`hereto (the “Property”).
`
`The legal description of 450 Church Street is as a single parcel of property, whichis
`
`completely covered by a three story building used by The Village for the purpose of
`
`outpatient treatment and administrative offices (the “Building”).
`
`The legal description of 456-460 Church Street and 3 Hoadley Place, are as a single
`
`parcel of property, which is covered by asphalt for parking serving the Building
`
`(hereinafter collectively referred to as the “Parking Lot”).
`
`Contrary to the legal descriptions, the City of Hartford Tax Assessor assesses the
`
`Property as four (4) parcels: (1) 450 Church Street (Assessor’s map/block/lot number
`
`223-326-025); (2) 3 Hoadley Place (Assessor’s map/block/lot number 223-326-026); (3)
`
`460 ChurchStreet (Assessor’s map/block/lot number 223-326-023); and (4) 456 Church
`
`Street (Assessor’s map/block/lot number 223-326-024).
`
`The Parking Lot is solely used for The Village’s employees and patients. Although the
`
`properties are assessed as separate parcels, they are for all practical purposes a unified
`
`property consisting of the Building and the Parking Lot.
`
`The City of Hartford has afforded The Building, 456 Church Street, and other properties
`
`owned by the Village, property exempt status for tax assessment purposes.
`
`At all relevant times, The Village is and has been organized for charitable purposes
`
`within the intendment of Conn. Gen. Stat. § 12-81 (7).
`
`

`

`Atall relevant times, The Village is and has been recognized as a tax-exempt
`
`organization by the Internal Revenue Service pursuant to Section 501 (c) (3) of the
`
`Internal Revenue Code (26 U.S.C. 501 (c) (3)).
`
`At all relevant times, The Village is and has been registered as a Public Charity by the
`
`Connecticut Department of ConsumerProtection.
`
`For reasons unknownto The Village and without explanation, the Parking Lot adjacent
`
`to the Building and identified by the defendant as: (1) 3 Hoadley Place; (2) 460 Church
`
`Street; and (3) 456 Church Street were listed as taxable property on the October 1, 2022
`
`Grand List and The Village received a tax bill for these properties.
`
`The Village appealed the decisions of the Assessor to the Hartford Board of Assessment
`
`Appeals (the "Board"), which in turn granted the appeal as to 456 Church Street,
`
`granting tax exempt status, but denying the appeals for 3 Hoadley Place and 460 Church
`
`Street.
`
`COUNT ONE (3 Hoadley Place)
`
`1-14. The plaintiff repeats and realleges the allegations set forth in paragraphs 1 through
`
`14 of this complaintas if fully set forth herein.
`
`On October 1, 2022, The Village was the ownerof 3 Hoadley Place identified on the
`
`Assessor’s map as map/block/lot number 223-326-026.
`
`For purposes of the October 1, 2022 Grand List, the Assessor has assessed and valued 3
`
`Hoadley Place at two hundred twenty thousand eighty dollars ($220,080.00) based on
`
`70% of the Property's market value determined by the Assessor on said date.
`
`

`

`Taxes on the October 1, 2022 Grand List have or will be levied on 3 Hoadley Place
`
`against The Village by the City of Hartford.
`
`Notaxes have been paid for the October 1, 2022 grand list by The Village as of the date
`
`of this complaint.
`
`On October 1, 2022, The Village was, and today remains, a tax-exempt organization
`
`within the intendment of Conn. Gen.Stat. § 12-81 (7). The Village is and has been
`
`registered as a Public Charity by the Connecticut Department of ConsumerProtection.
`
`On October1, 2022, the Building and Parking Lot were, and today remain, used solely
`
`for The Village’s charitable and educational purposes.
`
`The City's denial of The Village’s tax-exemptstatus is improper and/or illegal in
`
`violation of Conn. Gen.Stat. § 12-119.
`
`By and throughtheir actions, the City of Hartford and the Assessor havelaid a tax on
`
`property that is not taxable.
`
`The Village has been harmed and aggrieved bythe actions of the City of Hartford acting
`
`throughits Assessor.
`
`Pursuant to Conn. Gen.Stat. §12-88, any property used exclusively for the charitable
`
`purposes by the Village is tax exempt. Only portions of the property leasedtoathird
`
`party should be taxed as provided by Conn. GenStat. §12-88, which provides: “such lot
`
`or building shall be exempt only to the extent of the portion so used and the remaining
`
`portion shall be subject to taxation.”
`
`

`

`COUNT TWO(460 Church Street)
`
`1-14.
`
`Theplaintiff repeats and realleges the allegations set forth in paragraphs 1 through
`
`14 of this complaint as if fully set forth herein.
`
`On October 1, 2022, The Village was the owner of 460 Church Streetidentified on the
`
`Assessor’s map as map/block/lot number 223-326-023.
`
`For purposesof the October 1, 2022 Grand List, the Assessor has assessed and valued
`
`460 Church Street at sixty-four thousand eight hundred ninety dollars ($64,890.00) based
`
`on 70% of the Property’s market value determined by the Assessor on said date.
`
`Taxes on the October 1, 2022 GrandList have or will be levied on 460 ChurchStreet
`
`against The Village by the City of Hartford.
`
`No taxes have beenpaid for the October 1, 2022 grandlist by The Village as of the date
`
`of this complaint.
`
`On October 1, 2022, The Village was, and today remains, a tax-exempt organization
`
`within the intendment of Conn. Gen.Stat. § 12-81 (7). The Village is and has been
`
`registered as a Public Charity by the Connecticut Department of ConsumerProtection.
`
`On October 1, 2022, the Building and Parking Lot were, and today remain, used solely
`
`for The Village’s charitable and educational purposes.
`
`The City's denial of The Village’s tax-exemptstatus is improper and/orillegalin
`
`violation of Conn. Gen. Stat. § 12-119.
`
`By and throughtheir actions, the City of Hartford and the Assessor havelaid a tax on
`
`property that is not taxable.
`
`

`

`The Village has been harmed and aggrieved by the actions of the City of Hartford acting
`
`through its Assessor.
`
`Pursuant to Conn. Gen. Stat, §12-88, any property used exclusively for the charitable
`
`purposes by the Village is tax exempt. Only portions of the property leased to a third
`
`party should be taxed as provided by Conn. Gen Stat. §12-88, which provides: “such lot
`
`or building shall be exempt only to the extent of the portion so used and the remaining
`
`portion shall be subject to taxation.”
`
`

`

`WHEREFORE,TheVillage respectfully prays and demandsthe followingrelief,
`
`pursuant to Gen. Stat. § 12-119:
`
`A declaration that 3 Hoadley Place is exempt fromtaxation or what portion is exempt
`
`from taxation;
`
`A declaration that 460 Church Street is exempt from taxation or what portion is exempt
`
`from taxation;
`
`Reimbursement of any overpaymentof taxes by The Village;
`
`Interest on any overpaymentof taxes pursuant to Conn. Gen.Stat. § 37-3a;
`
`Costs; and
`
`Such otherrelief in law or equity as may appertain.
`
`THE PLAINTIFF, THE VILLAGE FOR
`FAMILIES & CHILDREN,INC.,
`
`By:/s/ Kasey Procko Burchman, Esq. (423650)
`Kasey Procko Burchman,Esq. (juris# 423650)
`kburchman@fpglawet.com
`Feldman, Perlstein & Greene (412715)
`10 Waterside Drive, Suite 303
`Farmington, CT 06032
`Telephone: 860-677-0551
`Facsimile: 860-677-1147
`Its Attorney
`
`

`

`DOCKET NUMBER: HHB-CV23-6084429-S
`
`THE VILLAGE FOR FAMILIES
`
`& CHILDREN,INC.
`
`CITY OF HARTFORD
`
`:
`
`:
`
`:
`
`:
`
`:
`
`SUPERIOR COURT
`
`J.D. OF HARTFORD
`
`AT HARTFORD
`
`FEBRUARY12, 2025
`
`STATEMENT OF AMOUNT IN DEMAND
`
`The plaintiff seeks declaratory and equitable relief in addition to money damages. The
`
`amount in demandis in excessoffifteen thousand dollars ($15,000), exclusive of interests and
`
`costs.
`
`THE PLAINTIFF, THE VILLAGE FOR
`FAMILIES & CHILDREN,INC.,
`
`By:/s/ Kasey Procko Burchman, Esq. (423650)
`Kasey Procko Burchman, Esq. (juris# 423650)
`kburchman@fpglawct.com
`Feldman, Perlstein & Greene (412715)
`10 Waterside Drive, Suite 303
`Farmington, CT 06032
`Telephone: 860-677-0551
`Facsimile: 860-677-1147
`Its Attorney
`
`OACommon\WPDoces\The Village of Families and Children, Inc\Complaint
`
`

`

`CERTIFICATION OF SERVICE
`
`I hereby certify that a copy of the foregoing was mailed viafirst class mail, or
`electronically delivered on February 21, 2025, to all counsel and pro se parties of record and that
`written consent for electronic delivery was received from all counsel and prose parties of record
`who wereelectronically served:
`
`Jonathan Hayes Beamon
`Hartford Corporation Counsel
`550 Main Street
`Hartford, CT 06103
`beamj001@hartford.gov
`
`/s/ Kasey P. Burchman, Esq., Juris 423650
`Kasey Procko Burchman,Esq.
`
`

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