The majority of our assignments are tax appeals. In New York State these are known as Article 7 proceedings, and are commonly referred to as “tax certioraris”. Tax certiorari proceedings are not for the faint of heart and are rarely pursued by general practitioners. The rules and deadlines are generally unforgiving and complex, and it is the norm for commercial tax appeals to extend for at least several years before the court approves a reduction in assessment. Nonetheless, tax reductions can be significant and well worth the effort, often including refunds relating back to the first assessment challenged.
We have many years of experience litigating complex valuation issues involving different types of properties and property owners, including: major office complexes and portfolios; real estate investment trusts; hotels, motels, and hotel franchises; retail establishments and super malls; assisted living facilities; restaurants; resort properties; golf courses; country clubs; utility properties; apartment complexes, condominiums, and cooperatives; vacant land; and power generation facilities.
In addition, we have litigated property tax matters involving environmental contamination, PILOT assessments, exemptions, business enterprise value, lodging valuation, capital improvements, Fair Housing Act challenges to reassessment, new construction, conservation easements, land under water, and many others.