Michael P.

Tax Certiorari & Condemnation



T: 516-227-0709

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About Michael

Michael P. Guerriero has extensive experience in the specialized field of real property assessment valuation, appeal and advocacy, on behalf of commercial property owners in all aspects of real property tax litigation and condemnation law.

Michael has successfully litigated complex commercial property tax appeals in Counties, Towns, Villages and Cities throughout New York State, obtaining property tax refunds and reductions for a wide array of property types from shopping centers and big box stores, retail chains, banks, office, industrial and manufacturing plants, golf and country clubs, multi-family residential, condominiums and cooperatives. Additionally, Michael has represented claimants in Eminent Domain proceedings.

Michael offers practical management guidance for the property tax component of portfolio’s for nationwide and local property owners. Michael advises on the real estate tax consequences of acquisition, sales, leasing, exemptions and abatements, and municipal tax incentives, including payments-in-lieu-of-taxes (PILOT) agreements and representation before Industrial Development Agency (IDA) Boards.

Michael earned his law degree from Hofstra University School of Law. A member of the Nassau County Bar Association, Michael currently serves as Chair of the Tax Certiorari and Condemnation Law Committee. An active participant in the Institute for Professionals in Taxation (IPT), Michael has published numerous articles on property tax and assessment issues impacting property owners nationwide.

Prior to joining Farrell Fritz, Michael practiced at Koeppel, Martone & Leistman, L.L.C., a highly regarded firm devoted exclusively to the practice of Tax Certiorari and Condemnation.

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  • Adelphi University
  • Hofstra University School of Law

Bar Admissions

  • New York

Court Admissions

  • U.S.D.C. Eastern District of New York

Affiliations & Appointments

  • Nassau County Bar Association, Tax Certiorari & Condemnation Committee, Chair
  • Institute for Professionals in Taxation (IPT), Member
  • Long Island Real Estate Group (LIREG), Member
  • Suffolk County Bar Association, Tax Certiorari & Condemnation Committee, Member
  • Westchester County Bar Association, Tax Certiorari & Condemnation Committee, Member
  • New York City Bar Association, Member, Tax Certiorari & Condemnation Committee, Member
  • New York State Bar Association, Member
  • American Bar Association, Member
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Articles & Advisories

Court of Appeals Sets the Record Straight For Commercial Tenants in DCH Auto V. Town of Mamaroneck

On June 16, 2022, the Court of Appeals issued its decision in Matter of DCH Auto v. Town of Mamaroneck…

September 08, 2022

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Real Property Tax Alert

Commercial Phase-ins Any commercial assessment increase not related to new construction must be phased in over the next 5 years…

September 07, 2022

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Nassau County Commercial Real Property Tax Alert

Annual Survey of Income and Expenses – ASIE-2021 Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County…

March 08, 2022

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Who’s Who in Tax Certiorari Law – Michael P. Guerriero

Michael P. Guerriero is a partner at Farrell Fritz, P.C. in Uniondale. Guerriero has extensive experience in the specialized field…

June 03, 2022

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Press Releases

Michael P. Guerriero Joins Farrell Fritz’s Tax Certiorari Department as Partner

Farrell Fritz is pleased to welcome Michael P. Guerriero to its Uniondale office as a partner in the tax certiorari…

February 14, 2022

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