Michael P. Guerriero

Michael Guerriero is a member of the firm’s Real Property Tax Certiorari & Condemnation Law Practice Group.  Michael is a property tax attorney and strategic valuation consultant who concentrates his practice in complex commercial property taxation disputes, valuation law, and related litigation. He serves property owners, developers, investors, and tenants in all real estate market sectors throughout New York and other states across the country.

Michael also provides economic development representation to clients offering strategic valuation and property tax mitigation guidance for development projects, and regularly counsels clients applying for Industrial Development Agency (IDA) and Municipal Development Incentive Programs. His consulting services include due diligence and feasibility analysis for the acquisition, disposition, leasing and financing of commercial real estate properties and development projects.

With extensive experience in real property assessment appeals, valuation, and advocacy, Michael successfully litigates property tax matters throughout New York State, including Nassau, Suffolk, Westchester and Rockland Counties and municipalities throughout Western New York and the Hudson Valley. He also represents property owners before the New York City Tax Commission and in Eminent Domain Proceedings before the Court of Claims. Michael obtains property tax refunds and reductions for a wide array of property types including shopping centers and big box stores, retail chains, institutional banks, office, industrial and manufacturing plants, specialized properties such as golf & country clubs, marinas, self-storage, multi-family residential, condominiums, and cooperatives.

Michael’s practice includes the energy and utility sectors, serving clients across industries such as renewable energy, offshore wind, solar, battery storage, and traditional power generation facilities. In his capacity as legal counsel to the Long Island Power Authority (LIPA), Michael regularly represents LIPA in property tax and assessment matters and related litigation.

Practical management guidance is the hallmark of Michael’s practice. He provides sophisticated advice on the property tax components of national and local real estate portfolios. He advises on the property tax consequences of acquisition, sales, leasing, exemptions and abatements. Michael regularly advises clients on the negotiation and tax impact of IDA payments-in-lieu-of-taxes (PILOT) agreements and municipal tax incentive. An active member in the field, Michael publishes thought leadership articles covering property tax and assessment, valuation, and economic development issues impacting market participants nationwide.

Prior to joining Farrell Fritz, Michael practiced at Koeppel Martone & Leistman, LLP, a well-known regional New York law firm devoted exclusively to the practice of Real Property Tax Certiorari and Condemnation.