Michael P.
Guerriero
Tax Certiorari & Condemnation
Partner
Uniondale
T: 516-227-0709
mguerriero@farrellfritz.com mguerriero@farrellfritz.com
About Michael
Michael P. Guerriero has extensive experience in the specialized field of real property assessment valuation, appeal and advocacy, on behalf of commercial property owners in all aspects of real property tax litigation and condemnation law.
Michael has successfully litigated complex commercial property tax appeals in Counties, Towns, Villages and Cities throughout New York State, obtaining property tax refunds and reductions for a wide array of property types from shopping centers and big box stores, retail chains, banks, office, industrial and manufacturing plants, golf and country clubs, multi-family residential, condominiums and cooperatives. Additionally, Michael has represented claimants in Eminent Domain proceedings.
Michael offers practical management guidance for the property tax component of portfolio’s for nationwide and local property owners. Michael advises on the real estate tax consequences of acquisition, sales, leasing, exemptions and abatements, and municipal tax incentives, including payments-in-lieu-of-taxes (PILOT) agreements and representation before Industrial Development Agency (IDA) Boards.
Michael earned his law degree from Hofstra University School of Law. A member of the Nassau County Bar Association, Michael currently serves as Chair of the Tax Certiorari and Condemnation Law Committee. An active participant in the Institute for Professionals in Taxation (IPT), Michael has published numerous articles on property tax and assessment issues impacting property owners nationwide.
Prior to joining Farrell Fritz, Michael practiced at Koeppel, Martone & Leistman, L.L.C., a highly regarded firm devoted exclusively to the practice of Tax Certiorari and Condemnation.
Credentials
Education
- Adelphi University
- Hofstra University School of Law
Bar Admissions
- New York
Court Admissions
- U.S.D.C. Eastern District of New York
Affiliations & Appointments
- Nassau County Bar Association, Tax Certiorari & Condemnation Committee, Chair
- Institute for Professionals in Taxation (IPT), Member
- Long Island Real Estate Group (LIREG), Member
- Suffolk County Bar Association, Tax Certiorari & Condemnation Committee, Member
- Westchester County Bar Association, Tax Certiorari & Condemnation Committee, Member
- New York City Bar Association, Member, Tax Certiorari & Condemnation Committee, Member
- New York State Bar Association, Member
- American Bar Association, Member
Articles & Advisories
Nassau County Commercial Real Property Tax Alert
Annual Survey of Income and Expenses – ASIE-2023 Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County…
February 12, 2024
Real Property Taxation of Solar and Wind Energy Systems in New York State
In 2019, the NYS Legislature enacted the Climate Leadership and Community Protection Act (“CLCPA”), which requires the State to rapidly…
September 07, 2023
Nassau County Commercial Real Property Tax Alert
Annual Survey of Income and Expenses – ASIE-2022 Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County…
March 02, 2023
Long Island Real Property Tax Alert
Nassau County Assessment Grievance Filing Deadline Extended to April 3, 2023. The last day to file a grievance to protest…
February 28, 2023
Court of Appeals Sets the Record Straight For Commercial Tenants in DCH Auto V. Town of Mamaroneck
On June 16, 2022, the Court of Appeals issued its decision in Matter of DCH Auto v. Town of Mamaroneck…
September 08, 2022
Real Property Tax Alert
Commercial Phase-ins Any commercial assessment increase not related to new construction must be phased in over the next 5 years…
September 07, 2022
Nassau County Commercial Real Property Tax Alert
Annual Survey of Income and Expenses – ASIE-2021 Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County…
March 08, 2022
News
Who’s Who in Tax Certiorari Law – Michael P. Guerriero
Michael P. Guerriero is a partner at Farrell Fritz, P.C. in Uniondale. Guerriero has extensive experience in the specialized field…
June 03, 2022
Press Releases
Michael P. Guerriero Joins Farrell Fritz’s Tax Certiorari Department as Partner
Farrell Fritz is pleased to welcome Michael P. Guerriero to its Uniondale office as a partner in the tax certiorari…
February 14, 2022