Property Tax Litigation

Trainor, Pezzulo & DeSanto, PLLC represents municipalities in New York State in Article 7 Real Property Tax Law assessment review (Tax Certiorari) proceedings.

Property Tax Lawyers in the NY Capital Region

We have defended, settled and tried cases involving vacant land, retail, commercial, manufacturing plants, shopping centers, utility properties, and specialized retail such as drug stores or “big box” type retail.

New York’s real property tax laws are complex and requirements to defend the municipal tax base from aggressive and litigious petitioners is necessary every tax year. Proven real-world and courtroom experience is pertinent to defend municipal assessments, even when these assessments are based upon complex valuation theories or unique commercial and/or industrial properties. Our goal is to ensure that clients’ assessment rolls are upheld and that the property tax base remains stable. In representing municipalities, we understand the limitations of municipal budgeting and cost constraints and always attempt to resolve cases within the client’s budgetary parameters.

If a proceeding is able to be settled, we endeavor to resolve those cases that should be settled within one tax year. For those cases that go to trial, we attempt to have the case placed on the trial calendar within two years. This ensures that a resolution is had in a timely manner and the client does not incur excess refund liability. 

We have excellent relationships founded on mutual respect with local tax practitioners in the Capital District and beyond. Our familiarity with the appraisers utilized and the valuation methods typically utilized by petitioners is an advantage in attempting to achieve property tax reductions and how to best counter these methods in court.

If you…

  • Are an individual or corporation who feels your taxes are too high

  • Are an attorney/assessor for a municipality with questions about your current Article 7 cases, the BOAR or SCAR process

  • Have a unique property/valuation theory that is being challenged in court

Past Success Stories