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New York Office:
1585 Broadway
Fax 212.969.2900
Practice Areas:
Real Estate
Real Estate Tax Certiorari
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| Education: |
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BROOKLYN LAW SCHOOL, J.D., 1984 |
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STATE UNIVERSITY OF NEW YORK AT STONY BROOK, B.A., 1980 |
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| Bar Admission: |
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05/01/1985 NEW YORK |
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| Court Admissions: |
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U.S. DISTRICT COURT, NEW YORK, EASTERN DISTRICT |
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U.S. DISTRICT COURT, NEW YORK, SOUTHERN DISTRICT |
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| Bar Affiliations: |
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REAL ESTATE TAX REVIEW BAR ASSOCIATION, DIRECTOR |
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ASSOCIATION OF THE BAR OF THE CITY OF NEW YORK, MEMBER |
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| Other Affiliations: |
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INTERNATIONAL ASSOCIATION OF ASSESSING OFFICERS, MEMBER |
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CHAIRMAN OF THE BOARD OF ASSESSMENT REVIEW FOR THE TOWN OF CORTLANDT MANOR, WESTCHESTER COUNTY, NEW YORK |
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Biography:
Donald Liebman is involved in every aspect of the tax certiorari field, from strategic real estate tax planning to trial and appeal.
As the former Assistant Corporation Counsel in the New York City Law Department's Condemnation and Tax Certiorari Division, Don litigated a wide variety of matters, successfully defending challenges to the policies and practice of New York City's taxing authorities and other municipal agencies. He was on the City's trial team for the 425 Park Avenue case, and also tried water and sewer charge cases on behalf of the NYC Department of Environmental Protection.
Don has represented both institutional and real estate industry clients in every aspect of property taxation by successfully challenging valuations, obtaining tax exemptions for both new construction and redevelopment, and rendering opinions on the potential taxation of various projects. He has been involved in the negotiation, drafting, auditing and defense of lease tax escalation clauses for both landlords and tenants. He has expertise in the property tax aspects of Mitchell-Lama housing (including privatization), PILOT programs and IDA agreements and has successfully negotiated the reversal of a multimillion-dollar shelter rent tax imposition on a major residential complex. He has also advised upon and litigated property tax issues in federal bankruptcy and estate planning cases.
In addition to participating in the tax certiorari trial of the landmark Hudson Theater in Times Square, Don was instrumental in overturning the City's attempt to impose a decade's worth of property taxes tied to a subway station onto the owner of an adjoining office building.
In 2003, Don was instrumental in overturning, on appeal, the City's denial of real estate tax exemption benefits (known as ICIP) for the expansion and renovation of the CDL Millennium Broadway Hotel in Times Square. The lower court had determined that the City was not unreasonable in denying valuable ICIP tax benefits for the hotel's horizontal expansion, despite the City having granted the tax break for vertical expansions. Don spearheaded an appeal resulting in a unanimous reversal and a multimillion-dollar tax refund, as well as defeating the City's effort to have the case heard in the Court of Appeals, New York State's highest court.
Don serves as Chairman of the Board of Assessment Review for the Town of Cortlandt Manor, Westchester County, New York and as such has presided over a number of tax valuation cases not ordinarily encountered in major cities, most recently including the Indian Point Nuclear Plant owned by Con Edison.
Memberships:
Director, Real Estate Tax Review Bar Association; Member, International Association of Assessing Officers; Member, Association of the Bar of the City of New York
Selected Activities:
Co-author, "Report on Proposal to Require Index Number Fees for Each Separately Assessed Parcel," (ABCNY Record, Vol. 49)
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