Tax Certiorari & Condemnation

Working to reduce our clients’ property tax burdens.

Farrell Fritz handles all aspects of real property taxation on behalf of developers, owners and tenants of commercial and residential property in New York. The firm’s team of property tax attorneys has been involved in the trial, litigation, and administrative disposition of real estate tax cases, yielding millions of dollars in refunds and savings.

We’ve successfully represented a diverse array of clients—from the largest commercial-industrial complex on Long Island to private golf clubs, regional shopping malls, and a local residence renovated to accommodate the needs of a disabled child. Working closely with the firm’s real estate, land use, and environmental lawyers, our property tax attorneys develop innovative strategies to succeed in lowering our clients’ property taxes.


Eminent domain or “condemnation” is probably the most powerful right of government, enabling it to take away private property perceived to be necessary for the public good. We represent landowners in matters involving the total or partial taking of property.

View Tax Certiorari Law PDF


Arthur K. Feldman


Willets S. Meyer


Articles & Advisories

Real Property Tax Alert – October 2016

Nassau County Class 4 Commercial Property – Disputed Assessment Fund (“DAF”) Started with October 2016 School Bill All Class 4…

January 30, 2017

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Nassau County Commercial Real Property Tax Alert – The New “Disputed Assessment Fund” (Updated May 2016)

Through state legislation, Nassau County has obtained a new law to authorize it to create a disputed assessment fund (DAF).…

October 14, 2016

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Who’s Who in Real Property & Certiorari

Arthur K. Feldman was named in Long Island Business News, Who’s Who in Real Property & Certiorari, June 5-11, 2015…

June 19, 2015

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Suffolk County, NY 2014 Real Estate Tax Grievance Opportunity

The annual property tax grievance day in Suffolk County is May 20. Protests must be filed between May 1 and May…

May 01, 2014

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Real Property Tax Alert – Hurricane Sandy Impact -Important Changes Affecting Nassau County Property

Subsequent to the issuance of our November advisory, on December 11, 2012, the Nassau County Executive announced significant real property…

December 20, 2012

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Client Advisory – Real Property Tax Alert: Hurricane Sandy Impact

Hurricane Sandy left behind an indelible mark on Long Island and New York City. Many of us will be dealing…

November 30, 2012

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Client Advisory: Annual Survey of Income and Expenses (ASIE-2010)

Nassau County Commercial Real Property Tax Alert Annual Survey of Income and Expenses (ASIE-2010) Recently, you may have received a…

October 06, 2011

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Client Advisory: Real Property Tax Alert: Nassau & Suffolk Counties

Beware of Rising Tax Rates Across Long Island, we anticipate property owners will see substantial increases in their tax rates…

August 18, 2011

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Nassau County Commercial Real Property Tax Alert

Annual Survey of Income and Expenses (ASIE-2009) Recently, you may have received a letter from the Nassau County Department of…

July 22, 2010

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Real Estate Tax Reduction: Taxes and a New Assessment System Grow Together in Nassau County

December 06, 2005

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Who’s Who in Real Property & Tax Certiorari Law – Willets S. Meyer

Willets S. Meyer is a partner at Farrell Fritz, P. C. in Uniondale. Meyer concentrates his practice in real estate…

July 09, 2018

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Who’s Who in Real Property & Certiorari Law – Willets S. Meyer

Willets S. Meyer is a partner in the tax certiorari practice group at Farrell Fritz, P.C. in Uniondale. Meyer concentrates…

June 20, 2016

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Who’s Who in Real Property Certioriari Law – Willets S. Meyer

June 10, 2014

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Press Releases

Farrell Fritz Welcomes Jon N. Santemma to the Firm as Tax Certiorari Counsel

Farrell Fritz is pleased to welcome Laurel Hollow, NY resident, Jon N. Santemma, as counsel in eminent domain, tax certiorari…

November 30, 2012

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Farrell Fritz Participates in New Long Island Real Estate Group “LIREG@Work” Program

October 15, 2009

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Nina Petraro Appointed Co-Chair of Action Long Island’s Housing & Development Task Force

Nina Petraro, an associate in Farrell Fritz’s land use & municipal and tax certiorari departments, has recently been appointed co-chair…

June 26, 2009

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Farrell Fritz Associates to Receive Huntington CofC’s Celebrate LI’s Young Professionals Recognition Award

March 05, 2009

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Nina Petraro Installed as Board Member of Friends of Bridge, Inc.

January 14, 2009

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Arthur K. Feldman Appointed to Literacy Nassau’s Board of Directors

September 02, 2008

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"Rising Taxes + Falling Market = Trouble"

March 21, 2008

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Nina Petraro Appointed to the Valley Stream Central High School District Business Advisory Council

January 04, 2008

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Pro Bono

Keeping L.I. Green while Saving Sustainable Long Island Some Green

Sustainable Long Island is a not-for-profit organization founded in 1996 by a diverse group of stakeholders in the Long Island…

August 15, 2011

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Helping Queens Reach its Full Potential

The Flushing Willets Point Corona Development Corporation is an organization comprised of private and public sector stakeholders that seeks to…

August 10, 2011

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Giving Hope to a Church with a Major Tax Dilemma

The Long Island Community Fellowship is a Christian church that welcomes the gay, lesbian, bisexual, and transgender community of Long…

July 13, 2011

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Long Island Alzheimer’s Foundation

LIAF began in 1988 in typical grass-roots fashion. Five women, each of whom had a parent or grandparent with Alzheimer’s…

January 01, 2010

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