REAL PROPERTY TAX CERTIORARI & EMINENT DOMAIN
We have experience representing property owners in all aspects of real property tax certiorari matters, including administrative and judicial proceedings challenging real property tax assessments. In this context, we have experience with tax grievances, small claims assessment review (SCAR), Real Property Tax Law (RPTL) Article 7 proceedings, Article 78 proceedings and correction of errors on tax assessment rolls. We have experience working with appraisers and assessors to obtain favorable results, including lowering property taxes and securing valuable tax exemptions.
Our real property tax experience often overlaps with our land use, zoning and real estate development practice group. Our experience with real property tax valuation matters assists us in securing financial benefits for a variety of development projects, including sales and use tax exemption, real property tax abatements in the form of Payment in Lieu of Tax Agreements (PILOTs), 485-a and 485-b tax exemptions for construction and/or renovation, 420-a and 420-b exemptions for religious and non-profit organizations as well as other tax exemptions available under RPTL Article 4, and mortgage recording tax exemptions. In this capacity, we have secured millions of dollars of financial assistance in connection with project development.
In the eminent domain context, our attorneys represent property owners in condemnation proceedings brought under the New York State Eminent Domain Procedure Law (EDPL) by public authorities, or state agencies, such as the New York State Department of Transportation. Our representation involves representing property owners during all stages of eminent domain proceedings, including challenging the proposed acquisition of their property and seeking “just compensation” in the event that the property is acquired through eminent domain.