Tax Certiori_WEB

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This brochure may be attorney advertising.
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Stroock’s Real Estate Group is among the top practices in the nation.
Critical to our Real Estate practice’s success is Stroock’s Tax Certiorari
service. We represent the most important names in real estate on some of
the largest and most sophisticated transactions. Stroock attorneys combine their decades of development and financial experience with a wealth
of expertise in all areas of real estate law, including construction law litigation, cooperatives and condominiums, zoning and land use, environmental issues and tax matters.
Tax Certiorari attorneys help all types of real property owners - large
and small - maintain a competitive edge in the marketplace. Our service
provides clients with the depth of a tax certiorari boutique supported by
the breadth of a Wall Street law firm’s resources. Stroock’s Tax Certiorari
attorneys represent commercial, retail, hotel and residential property owners in administrative and judicial proceedings protesting real property
assessments in New York City and throughout the nation. We also represent owners and developers in negotiating and obtaining valuable tax
incentives and exemptions, such as those emanating from the ICIP and
421-a programs in the City of New York.
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               
Stroock’s success comes from an ability to craft tax certiorari solutions for
every kind of real property owner. We have represented more than 1,100
properties citywide for clients including:
A Deep Lineup
Stroock’s Tax Certiorari team has held positions such as:
Presiding Justice, Appellate Term,
First Department,
New York State Supreme Court
President, New York City
Tax Commission
• Vornado
• TrizecHahn
• Deutsche Bank
• Apollo Realty
• Equitable
• Bear Stearns
• Fisher Brothers
• The Silverstein Organization
• Lehman Brothers
• Millennium Hotels
• The Trump Organization
• The Feil Organization
• The Related Companies
• Donald Trump
• Hyatt Regency Hotel
• The Olnick Organization
• Helmsley Enterprises, Inc.
• Starrett Housing Corporation
• JP Morgan Chase
• Forest City Ratner Companies
• Citigroup
• Teachers Insurance and Annuity
Association of America
• Tishman Speyer
Chief Assessor, New York City
Chief Real Estate Tax Counsel,
City’s Department of Finance
• The Durst Organization
We are equally known for work beyond New York’s household names,
frequently protecting the interests of specialized industrial and commercial
business owners by providing real estate tax planning tailored to their needs.
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Stroock’s diverse group of tax certiorari specialists is unmatched by any
major firm. Our team combines the leading developer’s counsel in New
York with tax certiorari professionals who are former government officials,
policymakers and judges. Our attorneys have held positions that include the
former President of the New York City Tax Commission and Chief Assessor
of New York City; and former Chief Real Estate Tax Counsel to the City’s
Department of Finance.
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Stroock’s Tax Certiorari Group also includes the former Presiding
Justice of the Appellate Term, First Department, the Hon. Stanley Parness.
Justice Parness presided over all tax certiorari and condemnation cases
that were tried in New York County over the past 15 years, including
some of the most significant cases in New York State. All have extensive
backgrounds in every realm of the tax certiorari practice, from strategic
planning to trial and appeal.
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Stroock Tax Certiorari attorneys are continually involved in cutting edge
real estate tax reforms and work with notable industry groups, such as the
Real Estate Board of New York. In this capacity, Stroock attorneys challenged the City’s requirement that owners file income and expense statements, successfully challenged the City’s method of applying 421(a) tax
exemptions, and, most recently, co-authored and championed legislation
providing tax relief during the development of new office buildings. All
of these efforts resulted in millions of dollars of real property tax relief for
owners of real property in the City of New York.
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         
      ,      
Corporate Guest of Honor, 1991; Recipient,
Humanitarian Man of the Year Award, American
Jewish Committee, 1985; Honoree, UJA-Federation
New York Lawyers Division, 2002; recognition in
Chambers Global and Chambers USA
 
Real Estate
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LL.B., New York University School of Law, 1963;
B.S., New York University, 1960; Beta Alpha Psi

Board of Trustees, Cancer Research Institute, 2001;
Board of Trustees, New York University, 2000–;
Board of Governors, New York University Real
Estate Institute; Board of Governors, Counsel and
Executive Committee, Real Estate Board of New
York; Real Estate Advisory Committee of the Board
of Trustees, Guggenheim Museum, 2003-; New
York Regional Cabinet, United States Holocaust
Memorial Museum, 1995–; Memorial to Jackie
Robinson and Pee Wee Reese Committee, 1999;
New York University Law School: Board of Trustees;
Council on the Future of the Law School; Capital
Campaign Steering Committee; Law Alumni
Association Board of Governors; Co-chairman,
Weinfeld Associate Program; Center for Real Estate
and Urban Policy; Founder, Boxer Family
Professorship; Board of Governors, DowntownLower Manhattan Association Board of Directors,
Wyndham International; Committee on
Condemnation and Tax Certiorari, Association of the
Bar of the City of New York; New York Advisory
Board, Chicago Title Insurance Co., 1979–; Real
Property Section, New York State Bar Association;
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New York, 1963
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Leonard Boxer, Chairman of Stroock’s Real Estate
Practice and a member of the Firm’s Senior Executive
Committee, has an extensive practice covering a full
range of commercial and residential real estate matters.
Mr. Boxer’s business acumen and ability to employ
novel financing mechanisms have earned him a
reputation for consummating complex real estate
transactions.
 
Director, Real Estate Tax Review Bar Association,
1983–1999; National Jewish Center for Immunology
and Respiratory Medicine: Trustee, 1985–;
Recipient, Humanitarian of the Year Award, 1993;
Founder, Boxer Fund for Pediatric Allergy Research,
Jewish Association for Services for the Aged: Trustee,
1987–; Chairman, 2003-; Recipient, Henry Pearce
Memorial Award, 1998; Children’s Hearing Institute,
New York Eye & Ear Infirmary: Chairman, 1994–;
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New York Regional Advisory Board, Valley National
Bank; Brooklyn Bar Association; U.S. Army Reserve,
1963–1969.

Leonard Boxer
212.806.5565
Fax: 212.806.6006
[email protected]
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Strategic real estate
tax planning is
a hallmark of
Stroock’s Tax
Certiorari practice
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Tax; Real Estate; Tax Certiorari
David Goldstein represents owners of commercial and
residential properties in New York City who are
either challenging the amount of property tax assessed
by the City or are claiming an exemption.
Mr. Goldstein’s prior service in New York City
government provides a solid foundation for his
present practice. Most recently, he served for seven
years as President of the City’s Tax Commission,
where he was charged with reviewing and correcting
property tax assessments. Mr. Goldstein is also the
former Chief Assessor of New York City. In that
position, he facilitated the introduction of computerassisted mass appraisal techniques to aid in the
production of annual assessment rolls covering more
than 900,000 real estate parcels.
Mr. Goldstein is a director of the Real Estate Tax
Review Bar Association. He is a former Assessor-inCharge for the Equalization Unit of the Real
Property Bureau, a former member of the Industrial
and Commercial Incentive Board, and has served as
an assessor in various New York City boroughs.
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J.D., Brooklyn Law School, 1959; Recipient,
American Jurisprudence Award, Administrative Law;
B.A., School of Industrial and Labor Relations,
Cornell University, 1953
  
New York, 1960

212.806.5416
Fax: 212.806.6006
[email protected]
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Stroock analyzes
a client’s real estate
tax needs on an
individualized basis
to achieve a
customized solution
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Real Estate
Prior to joining Stroock, the Hon. Stanley Parness
was the Presiding Justice of the Appellate Term, First
Department of the New York State Supreme Court.
During his 21 years as a Supreme Court justice,
Justice Parness served 18 years on the Appellate Term
and the last four years as its presiding justice.
Justice Parness also presided for 15 years over all
tax certiorari and condemnation cases that were
settled and tried in New York County, including
some of the most significant cases in New York State.
Among these cases were:
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LL.M., University of Virginia School of Law;
LL.B., cum laude, St. John’s Law School; B.A., New
York University
  
New York, Federal Courts
 
•
Past President, New York City Supreme Court
Justices Association; Secretary, Board of Justices, First
District; Member, Association of the Bar of the City
of New York; Adjunct Professor, Real Estate
Institute, New York University
42nd Street Redevelopment – over a ten-year period,
upheld as a permitted governmental purpose, the
condemnation of property for private development
and valued the condemned properties
•
One New York Plaza – determined the effect of the
presence of asbestos on valuation of real property

•
212.806.5548
Fax: 212.806.6006
[email protected]
67 Broad Street (former ITT Building) – determined
the effect on valuation of a general economic turndown
and increased availability of competitive space
•
26 Broadway (former Standard Oil Building) –
established the principles governing valuation of
closely-held real estate corporations
In addition to tax certiorari and condemnation
matters, Judge Parness has presided over numerous
cases involving the evaluation, resolution, and
disposition of real estate for many of New York’s high
profile property owners.
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      .      
        ,      
 
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Real Estate; Tax Certiorari
Joseph B. Giminaro has been a practicing attorney
for 20 years, with experience handling complex real
estate tax (tax certiorari) matters.
He has represented many large property owners
and some of the most prestigious buildings in the City
of New York. He has successfully negotiated multimillion dollar assessment reductions for a wide variety
of properties, including major office buildings,
industrial and commercial facilities, hotels, shopping
centers and malls, television studios, special franchises,
and residential cooperatives and condominiums. In
1996, he negotiated one of the City’s largest real
property tax settlements, resulting in over $300
million in assessment reductions.
Prior to joining Stroock, Mr. Giminaro practiced
tax certiorari law at Shea & Gould and Graubard
Mollen & Miller. He is also the former chief real
estate tax counsel to the New York City Department
of Finance.
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Stroock has been at
the forefront of legal
initiatives that ensure a fairer
tax system for property owners
J.D., St. John’s University, 1983; B.A., Syracuse
University, 1980
  
New York

Association of the Bar of the City of New York; New
York State Bar Association

212.806.6181
Fax: 212.806.6006
[email protected]
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New York
 Maiden Lane
New York, NY -
Tel: ..
Fax: ..
Los Angeles
 Century Park East
Los Angeles, CA -
Tel: ..
Fax: ..
Miami
Wachovia Financial Center
 South Biscayne Boulevard, Suite 
Miami, FL -
Tel: ..
Fax: ..
www.stroock.com
This brochure may be attorney advertising.
Prior results do not guarantee a similar outcome.
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