The long-anticipated "sunset" of the Tax Cuts and Jobs Act of 2017 (TCJA) was slated for the end of 2025. Upon this "sunset," the federal estate and gift tax exemptions...

The New York State Legislature recently enacted the Pied‑à‑Terre Tax (PAT) Surcharge, introducing a significant, additional annual real estate tax on certain high-value New York City residential properties...

New York State Comptroller, Thomas P. DiNapoli, recently announced that the 2026 property tax levy increases will be capped at 2%.

Halloween may be spooky time of year for some, but in Nassau County October marks the scariest time of year for all – the release of School District Tax Bills.

As the Real Deal reports, many office buildings are being repurposed for multifamily use, as the B and C office market continues to struggle to keep up with Class A offerings for new office tenants.

On April 4, 2023, the Town of Riverhead joined the growing list of Long Island municipalities to have adopted special zoning regulations for Battery Storage Energy Systems (or BESS) projects.

A special proceeding pursuant to New York Civil Practice Law and Rules (“CPLR”) Article 78, specifically Section 7803(3), is the vehicle for challenging determinations of a body or officer.

New York Department of Health (DOH) regulations provide that an adult home may not admit additional residents with serious mental illness if it has a capacity of 80...

TGI Fridays Inc., the owner and operator of 39 domestic restaurants in the iconic American casual dining bar and grill chain, filed voluntary petitions under Chapter 11...

With a federal estate tax rate of 40%, estate planning conversations often start and stop with the relatively high federal exemption (currently $15 million for individuals and $30 million for married couples).

The Commercial Division Advisory Council ("CDAC") has recommended a new rule that would introduce the use of Virtual Evidence Courtrooms in the Commercial Division.

New York's General Municipal Law § 239-m requires municipal boards to refer certain planning and zoning actions to county planning boards before approval. What happens when a multi-million-dollar development project moves forward without this crucial referral, and can the damage be undone?

On election day this year, Suffolk County residents overwhelmingly approved a ballot proposition that will increase the countywide sales tax to fund a project aimed at making water

The Taxpayer First Act ("TFA"), which was signed into law on July 1, 2019, makes the most significant changes to administrative procedures since the Internal Revenue Service Restructuring and Reform Act of 1998.

As the calendar turns to 2025, several municipalities throughout New York State have published or will be publishing their 2025 assessment rolls, including New York City, Nassau County...

In the upcoming 2026 budget year, a majority of Suffolk County's ten Towns have made the difficult decision to "pierce" the New York State ("NYS") mandated 2% tax cap...

With each new year brings a new opportunity for Nassau County property owners and tax paying tenants to grieve their property taxes. This year, Nassau County taxpayers have been granted more time to challenge...

Last week, the Internal Revenue Service ("IRS") announced that more than 1.1 million individual taxpayers have unclaimed refunds related to the 2021 tax year.

The end of 2024 is quickly approaching, and many are taking a moment (or two) to enjoy the Holiday Season. But as is always the case, after the New Year, taxpayers must turn their attention to tax filing season.

Section 529 plans provide a tax-advantaged way to save for education expenses, but account holders should be mindful of important differences...