428 results found

It is no secret that the retail market has faced significant challenges over recent years. With the rise in e-commerce came a prediction of the decline of the brick and mortar retail store.

Developing land on Long Island can present a number of challenges that all developers should be aware of. From complex zoning ordinances to state environmental...

The Town of Huntington is reportedly considering a policy that would require developers receiving Payment in Lieu of Taxes (“PILOT”) benefits to make additional contributions intended to offset perceived impacts...

In a Decision and Order rendered March 4, 2025, Albany County Supreme Court struck down as unconstitutional Section 575-b of the Real Property Tax Law...

The end of Summer and onset of Fall brings many unpopular rituals each year. At the top of this list for most people would be the return of school and colder weather...

Artificial Intelligence is rapidly influencing the legal profession and remains a hot topic for attorneys and the courts.

Section 3104 of the CPLR authorizes courts to appoint a judge or referee to supervise disclosure proceedings. The appointed referee enjoys "all the powers of the court" to resolve discovery disputes.

At the end of December, the Second Circuit joined several other circuit courts in holding that a plaintiff adequately pleads an Anti-Kickback Statute ("AKS") violation when she states with the requisite particularity...

Although discretionary, it is well-known among commercial practitioners that the Commercial Division justices generally like a Rule 19-a statement of material facts included with the submission of a summary judgment motion.

Failing to file a notice of claim pursuant to Civil Practice Law and Rules ("CPLR") Section 9802 can become a trap for the unwary litigator who commences a hybrid proceeding-action (Article 78 claim(s) combined with plenary cause(s) of action) or a strict Article 78 proceeding against a village.

The good-guy guaranty is a commonly used form of security in the field of commercial leasing. Despite appearing straightforward, the fundamentals of a good-guy guaranty are often misunderstood by landlords, tenants and brokers.

On August 13, 2026, New York City Council Member Pierina Sanchez introduced Intro. 1015-2026, legislation authorizing an expanded version of NYC’s J-51 property tax abatement program for alterations and improvements to qualifying condominium, cooperative and rental apartment buildings.[1] The Committee on Housing and Buildings will hold a public hearing on September 9th.

Enacted in 2021, RPTL §575-b was intended to promote clarity and predictability in the valuation of solar and wind energy system. The statute created a state-wide procedure for the tax assessment of solar and wind energy...

We live in an age of scientific miracles. We have an unprecedented ability to identify the causes of disease, and we have access to treatments, and even cures, we could not imagine only a few decades ago.

In a recent post, available here, we discussed the basic requirements and benefits of Internal Revenue Code Section 1202, which provides for the exclusion from income of certain...

Last week, the Internal Revenue Service ("IRS") announced its annual Dirty Dozen list of tax scams.

The New York Climate Leadership and Community Protection Act ("CLCPA") established ambitious targets to transform New York's energy generation and efficiency.