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Tax Certiorari & Condemnation

The McCarthy Fingar Team

The lawyers in our Tax Certiorari & Condemnation group represent owners of income producing and development real estate to redress their grievances against various governmental and municipal entities. In the area of tax certiorari law (real property assessment appeals), McCarthy Fingar's lawyers seek assessment and tax reduction, along with tax refunds, for clients owning shopping centers, office buildings, apartment buildings and industrial real estate. In the area of condemnation, our attorneys seek compensation for our clients resulting from either a "taking" by eminent domain or improper over-regulation that impairs the value of a client’s improved and/or unimproved property.

The lawyers in McCarthy Fingar's Tax Certiorari and Condemnation group, supplemented by the expertise of our Business Litigation and Appellate Practice groups, have tried or settled tax certiorari and condemnation cases throughout the Hudson Valley Region.

For assessment reductions, we pursue our clients’ rights before the assessor, municipal board of review, or, when necessary, the New York Supreme Court. When the government or public authorities take property, McCarthy Fingar pursues our clients’ interest either through settlement with the condemning authority or, when necessary, at the State Court of Claims or the New York Supreme Court.

Assessment Grievance or Protest

The assessment review process renews itself annually with a tentative assessment, followed by a protest opportunity by filing an assessment grievance or protest with the municipal Board of Review. We follow with a court proceeding (tax certiorari). Whether at protest time, or thereafter, most often McCarthy Fingar achieves assessment reductions for our clientele through settlement long before we reach the trial phase.

Settlement or Trial

The settlement or trial process consists of extensive preparation to achieve the most favorable result. Using our years of experience, the firm's internal people prepare a work-up of value. For income producing property, we capitalize net income to achieve an estimated value. This means that we determine the rate of return an investor seeks from his real estate investment, leading to a mathematical answer to the question, “What is the property worth to achieve that percentage return on the investment?” Our approach represents a scaled down appraisal, without the expense. We then present our work-up to the assessor, many of whom we previously have conducted negotiations on multiple other tax certiorari matters. For condemnations, most often we estimate value on the basis of recent comparable sales (comps), with appropriate adjustments. In most instances for both tax certioraris and condemnations, we attain favorable results - that is, fair compensation - without a trial.

McCarthy Fingar's Representative Cases

If dissatisfied with settlement offers, for both tax certioraris and condemnations, the lawyers in McCarthy Fingar's Tax Certiorari and Condemnation group do not hesitate to take the case to trial. The firm’s contingent fees are then paid. Click at representative cases for a description of some of the cases. Once successful, either by way of settlement or trial, tax refunds or just compensation follow.

McCarthy Fingar's Leadership in the Community

McCarthy Fingar's lawyers are often in the news and are frequent lecturers on many different topics. Click at news to see what our lawyers are doing, including their professional speaking engagements. Click at publications to see the different professional written materials of our lawyers.

Contact Us

McCarthy Fingar's Tax Certiorari & Condemnation lawyers are dedicated to our clients' success. If you think you may require our assistance or have any questions, please contact Stephen Davis by email (sdavis@mccarthyfingar.com) or by phone (914-385-1011).