Practice Areas

Tax Certiorari

Property tax assessments in New York are often too high, and they don't correct themselves. We file and prosecute tax certiorari proceedings to challenge over-assessments on commercial buildings, co-ops, and condominiums, working to bring down the assessed value and, with it, the annual tax bill. The process runs on a strict statutory calendar, so the moment to review an assessment is when it's published — not after the filing deadline has passed.

The work begins with reviewing the assessment against the property's actual income, expenses, and market value to judge whether a challenge is worth bringing. Where it is, we file the administrative protest and, if that does not produce a fair result, commence a tax certiorari proceeding in court to press the reduction.

For income-producing buildings, co-ops, and condominiums, even a modest reduction in assessed value can mean meaningful savings every year it holds. We pursue reductions through negotiation with the assessing authority where possible and through litigation where necessary, and we handle the annual filings that keep a property's protest rights alive.

Because the calendar is unforgiving — New York's filing windows close on fixed dates regardless of the merits — the most important thing an owner or board can do is have the assessment reviewed early each year. We track those deadlines for our clients so a meritorious challenge is never lost to a missed date.

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