Publication Topics Archives: Trial Tips

Is a real estate tax assessment appeal admissible in a condemnation case?

By M. Robert Goldstein & Michael Rikon

May 4, 2012

This article discusses why real estate taxes are inadmissible in a condemnation proceeding in New York State. Under the EDPL, property must be valued in condemnation proceedings according to its highest and best use, whereas for real estate tax assessment purposes the value of the property is determined according to its current use.

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Revocation of a Tax Exemption

By M. Robert Goldstein and Michael Rikon

June 24, 2009

A discussion of when and how property owners can use Article 7 petitions when a tax assessor revokes a real property exemption, including the burden of proof applicable to such cases and a discussion of a recent New York Court of Appeals case, Matter of Lackawanna Community Development Corporation v. Krawkoski.

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