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TAX
CERTIORARI
TAX
CERTIORARI
TAX
CERTIORARI
Filing in excess of 4,000 real estate tax protests annually, Berger, Goldberg, Friedman, & Perlman, P.C. is one of the largest filers of such protests before the NYC Tax Commission and Supreme Courts.
TAX
BUDGET
TAX
BUDGET
TAX
BUDGET
We prepare Property Tax Opinion Letters for insertion in Condominium Offering Plans.
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We are also able to provide Opinions of Counsel and Projections for the Owner/Developer when needed to underwrite a purchase or to estimate for future projections. We also assist in Co-op and Condominium Tax Budget preparation.
EXEMPTION AND
ABATEMENT FILINGS
EXEMPTION AND
ABATEMENT FILINGS
EXEMPTION AND
ABATEMENT FILINGS
The firm also specializes in exemption and abatement filings, pursuant to 421-a, 420-a, J-51 and ICIP/ICAP programs.
PIED-À-TERRE SURCHARGE
PIED-À-TERRE SURCHARGE
PIED-À-TERRE SURCHARGET
The firm represents owners of NYC condominiums, co-operatives, and Class 1 properties subject to the new Pied-à-Terre Surcharge (NYC Admin. Code §§ 11-3201–11-3208, enacted May 28, 2026).
We file Tax Commission proceedings sprotest excessive market values and challenge the surcharge itself for eligible non-primary-residence properties.
FORMS
Instructions
TC200
TC201
TC208
TC214
TC230
TC309
CONTACT US
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240 Madison Avenue, 7th Floor
New York, New York 10016
(212) 532-0222 Business
(212) 532-0224 Fax
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