Property Tax Assessment Litigation
Our real estate team represents residential, commercial, and industrial property owners as well as municipalities throughout the state in connection with property tax assessment challenges. Property taxes in New York State are among the highest in the nation and a significant expense facing individuals and businesses. At the same time, they provide a significant source of revenue for the necessary services of municipalities and school districts. We have a history of negotiating with municipalities, individuals and business owners throughout New York State to manage property tax issues. We recognize the importance of avoiding litigation and work diligently to resolve these disputes without a costly trial. However, if a settlement cannot be reached, our group offers extensive trial experience in this area.
For the property owner, our services include a review of assessment and initial evaluation of the merits of a potential claim for a property tax reduction. These services include negotiating with the municipality to resolve the dispute, filing of legal documentation necessary to preserve a claim for reduction, help in the selection of appraisers, and trial of the claim if necessary.
For the municipality, our services include review of assessment complaints, exploration of all potential grounds for dismissal, and motion practice where appropriate. We work closely with Town and School District officials and with appraisers in the negotiation and defense of assessment challenges. Where necessary, we try assessment challenges and pursue appeals to the Appellate Division and Court of Appeals. We have handled assessment issues involving a great variety of real properties, including individual homes, apartment complexes, commercial developments, shopping malls, utility plants, industrial properties, medical facilities and farms.
Our attorneys are frequent lecturers in the field of tax assessment litigation and have appeared before all courts of the State of New York on seminal tax certiorari issues, including several appearances before the New York Court of Appeals.
Karen Cook Serotte