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.
- Adelphi University
- Hofstra University School of Law
- 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