Commercial Tax Lien Foreclosure Defense

Commercial Tax Lien Foreclosure Defense

The Commercial Tax Lien Foreclosure Defense Practice Group focuses on protecting commercial property owners from losing their properties due to unpaid real property taxes. Our practice group possesses an intricate knowledge of the New York State Real Property Tax Law and other statutes concerning the assessment, levying, collection and enforcement of real property taxes, and extensive experience defending commercial property owners in real property tax enforcement proceedings.

Experience includes:

• Challenging the validity of tax assessments, tax liens, and tax enforcement proceedings;
• Challenging procedural and service defects concerning notices of change in assessment, tax liens, sales of tax liens and notices to redeem;
• Filing emergency motions in the Nassau County Supreme Court to stay impending applications for the issuance of tax deeds or the enforcement thereof by way of landlord-tenant proceedings;
• Defending commercial property owners’ interests in quiet title actions commenced by the holders of tax deeds;
• Defending the constitutional rights of commercial property owners in tax enforcement proceedings, including but not limited to their rights protected under the “Due Process” and “Equal Protection” Clauses of the 14th Amendment to the United States Constitution, the “Takings” Clause under the 5th Amendment to the United States Constitution, and the “Excessive Fines” Clause under the 8th Amendment to the United States Constitution.