Municipal Law

Property tax assessment, tax appeals & certiorari, property tax foreclosures, property tax exemptions

The property tax practice group at Huff Wilkes, LLP, represents many of the world’s largest property owners and tenants, as well as selected New York State municipalities in a wide range of matters related to property taxation and assessment. In addition to property tax litigation in the courts of New York State on a daily basis, the property tax practice group at Huff Wilkes, LLP provides opinions and strategy in connection with tax planning activities, major acquisitions, governmental policy, and equalization and assessment matters.

While the property tax practice at Huff Wilkes, LLP is nationally recognized as a leader in both the prosecution and the defense of property tax appeals (known as “tax certiorari”) across New York State, our property tax practice extends to a wide variety of other local taxation issues as well. Our property tax practice group has litigated and counseled on municipal revaluations, in rem foreclosures, user fees, religious exemptions, foreign government exemptions, hospital exemptions, agricultural exemptions, senior and veteran exemptions, State equalization rates and assessment ratios, school district segment rates, Board of Assessment Review practices and procedures, legal valuation methodology, special franchise and utility taxation, assessment records maintenance, tax rates, tax projections and forecasting, and issues involving the separation of intangible and personal property value from realty value.

The property tax practice at Huff Wilkes, LLP has many years of experience litigating complex valuation issues involving different types of properties and property owners, including: major office complexes and portfolios; real estate investment trusts; hotels, motels, and hotel franchises; retail establishments and “super malls”; nursing homes and assisted living facilities; restaurants; resort properties; golf courses; golf and country clubs; utility properties; apartment complexes, condominiums, and cooperatives; vacant land; and many others. The property tax practice at Huff Wilkes, LLP has litigated property tax matters involving environmental contamination, PILOT assessments, exemptions, business enterprise value, lodging valuation, capital improvements, Fair Housing Act challenges to revaluation, new construction, conservation easements, land under water, among many others.

In addition, David C. Wilkes, a lead member of the property tax practice at Huff Wilkes, LLP is a recognized specialist in international property tax reform for developing and transitional nations around the world. A member of the International Property Tax Institute and a Legal Committee Member of the International Association of Assessing Officers, he has worked on a variety of assignments on behalf of major donor organizations. He has assisted countries in the decentralization of government and promotion of local fiscal autonomy, the improvement of valuation standards for taxation, and the determination of revenue raising practices and goals in accordance with international standards.

The property tax practice at Huff Wilkes, LLP is well equipped to provide effective and efficient representation and legal counseling in property tax and assessment matters.