Real Estate Tax Appeals & Litigation

The assessment and taxation of real estate is a complex, often arcane, process. This is particularly true in New York State, where there are literally hundreds of independent and unique assessing jurisdictions. No two jurisdictions operate precisely the same way.

HKCC Understands the Peculiarities of Assessment and Taxation of Real Estate, Especially in New York State

Herman Katz Cangemi & Clyne, LLP has decades of experience in prosecuting property tax appeals, or tax certiorari, in New York State.

One common denominator in New York is the procedure mandated by the Real Property Tax Law, the state statute governing tax appeals.   Challenges have to be brought annually at two levels: administrative and judicial. Each has its procedural peculiarities and pitfalls. The vast majority of relief statewide is ultimately found after the court filings are perfected. This makes the selection of legal counsel vitally important to ensuring a fair tax burden.

HKCC is a firm whose partners, attorneys and staff have personal experience with assessors throughout New York State, from New York City, to its large suburban counties, to the Hudson Valley and Capital Region, to the westernmost counties of the State. From it office in midtown Manhattan, HKCC handles all of its New York City Tax Commission applications, and associated litigation, and oversees the national portfolios of several of its clients.

Everything outside of New York City is managed from the firm’s office in Melville, Long Island. Property tax firms in New York tend to limit themselves regionally, however HKCC prides itself on going where the property is. The firm’s geographic scope and hands on approach to each property and issue has earned it the respect of assessors in every corner of the state. This is one of the firm’s defining characteristics.

The firm has significant experience with virtually every type of commercial real estate, including major New York City office buildings, multifamily residential such as rental apartment buildings, cooperatives and condominiums, retail and regional shopping centers, hotels, assisted living facilities and nursing homes, golf and country clubs, and industrial and storage facilities. This is just a small sample of property types. It would be difficult to find a type of commercial real property with which one of the partners at HKCC did not have experience in their distinguished careers.

Like most general commercial litigation, a large majority of real estate tax appeals are settled amicably. Nevertheless, the importance of hiring experienced trial attorneys should not be underestimated.   When discussing an assessment with a taxpayer’s counsel who will try and/or litigate the matter should the negotiations fail, an assessor is encouraged to expeditiously address the matter. The results are definitively positive for the client.

The partners at HKCC have spent decades establishing reputations as among the finest property tax trial attorneys and litigators in the country.  In the past few years, we have successfully tried to decision issues of first impression in upstate New York, Nassau and Suffolk County, Long Island, and decidedly won the first office building trial in New York City in several decades. Our clients reap the benefits of this reputation not only when a case actually goes to trial, but when settling the matter. Achieving a settlement is one thing. At HKCC, we maximize recovery whenever possible.

HKCC is also sensitive and responsive to each particular client’s goals and priorities, and understands that a client may have concerns beyond taxes that are potentially impacted by the appeal.   We make a point of understanding the client’s global view and of keeping the client apprised of progress and actively engaged in the process, so that ALL of its interests are protected during the appeal.

The property tax appeal process in New York is often complicated and lengthy, with political and community-wide implications. The attorneys at HKCC know this process intimately and craft each appeal to the needs of the client and the case.