Jay Herman is Co-Chair of the Suffolk County Bar Association Condemnation and Tax Certiorari. As Co-Chair, Jay has instituted a number of novel programs including a joint educational program with the Long Island Chapter of the Appraisal Institute. One such program was a very successful mock tax certiorari trial. The Committee and the Chapter were cited by the National Appraisal Institute for the presentation of an outstanding and innovative program.
Jay Herman will be speaking on “Appraiser Selection” at the Institute for Professionals in Taxation’s (IPT) annual meeting in San Antonio, Texas this June.
Effective January 1, 2017, Jay Herman, Robert Katz, Andrew Cangemi, and Kevin Clyne are pleased to announce that Jennifer Hower is now a partner in the Firm.
Jay Herman will be speaking at the Institute for Professionals in Taxation’s (IPT) 40th Annual Property Tax Symposium on November 14, 2016 in Tucson Arizona. The Topic is “Valuing Golf Courses in New York and Across the Country.”
On September 14, 2016, Jay Herman and Kevin Clyne spoke at a joint program of the Long Island Chapter of the Appraisal Institute and the Tax Certiorari and Condemnation Law Committee of the Suffolk County Bar Association. Attendees received CLE Credit. Kevin Spoke on the relationship between real estate and business value. Jay spoke on prudent appraisal trial practice. Over 80 professionals were in attendance.
Herman Katz Cangemi & Clyne attorneys, Jay M. Herman and Jacquelyn L. Mascetti, recently completed a real property assessment trial in a town outside Buffalo, New York involving the valuation of a Nursing Home facility. The trial addressed issues of New York State reimbursement rates and recent changes to the State’s reimbursement calculations; the business aspects of nursing homes; going concern value; the Uniform Standards of Professional Appraisal Practices (USPAP), and NYs court rules for trial appraisals. A decision by a Justice of the New York State Supreme Court is due pending submission of post-trial… Read more »
When is a sale not the best evidence of value for tax assessment purposes? We cannot tell you the number of times municipalities have refused to resolve a pending tax review proceeding due to a subject property sale. We recently were successful in the Appellate Division, Second Department of the New York State Supreme Court, modifying a trial court’s determination of the value, for property tax assessment purposes, of a golf and country club in Westchester County. The subject property had been sold by the country club to our clients, who were neither golf course… Read more »
Self-storage is a growing business with a growing problem: Rising property tax assessments that are cutting into the bottom lines of self-storage operators, a leading property tax certiorari lawyer says. The lawyer, Jay M. Herman, senior partner at Herman Katz Cangemi & Clyne LLP with offices in New York City and Long Island, says many assessors across the state, are calculating assessments by using the income derived by these properties, rather than determining the value of the real estate. New York City, in particular, relies upon the income generated to calculate assessments without a proper… Read more »