Real Property Taxation & Tax Certiorari

Guercio & Guercio has a history of successful representation of municipal clients with respect to real property taxation and tax certiorari matters. 

In our capacity as general and special counsel, we represent municipalities in all matters related to property tax grievances and real property taxation administration. We work in conjunction with the Town Attorney, Town Assessor, and other taxing jurisdictions to initially evaluate claims, and participate as needed through resolution of the matter. These services include strategic representation of and client-driven, goal-oriented legal advice to our public sector clients with respect to:

  • Small Claims Assessment Review (“SCAR”) proceedings
  • Tax Certiorari proceedings 
  • Article 78 proceedings and litigation concerning the administration of the assessment function between and among various taxing jurisdictions
  • The impact of the property tax cap
  • Payments-in-Lieu-of-Taxes (PILOTs) and industrial development agency (IDA) benefit disputes and negotiation/renegotiation
  • Property tax exemption administration and disputes
  • Various real property taxation-related matters, including assessment and valuation
  • Attendant municipal finance issues

Our Attorneys