Kathleen is chair of the firm's tax assessment, condemnation and property valuation practice group. She handles all facets of property tax assessment appeals on behalf of institutional, industrial, commercial, residential, school district and municipal clients including prosecuting and defending assessment litigation, reviewing appraisals and negotiating settlements. In addition, Kathleen has counseled clients with respect to Payments in Lieu of Taxes (PILOTs) and New York State's real property tax cap.
In addition, Kathleen has addressed exemption and valuation issues in a wide variety of contexts including bankruptcy proceedings, conservation easements, and estate and financial planning matters. She has experience in valuation issues associated with all types of property including private residences; nursing homes; hospitals; private lakes and lodges; colleges and universities; reservoirs; mining operations; commercial and residential rental property; commercial and retail businesses; industrial and manufacturing facilities; and utility properties.
Kathleen also has extensive experience counseling utilities, Industrial Development Agencies (IDAs), public authorities, municipalities, school districts and private property owners on issues relating to the acquisition of private property pursuant to the Eminent Domain Procedure Law (EDPL). She has successfully acted as condemnor’s counsel in planning and litigation concerning the acquisition of property interests by eminent domain in a variety of major projects including the development of regional transportation facilities, industrial parks, and natural gas and electric transmission lines. Regarding the representation of condemnors, Kathleen also has specific experience advising clients that receive federal funds with respect to the requirements of the Uniform Relocation Act. She also represented numerous condemnees in valuation proceedings and in connection with challenges to the issuance of findings and determinations made pursuant to the EDPL.
Kathleen has also represented numerous property owners, school districts and municipalities in connection with property tax assessment litigation and exemption administration for properties involving power plants, mines, shopping malls, rental properties, hotels, colleges and universities and other not-for-profit entities.