Jay M. Herman
Jay M. Herman, a Senior Partner in the firm, brings a vast knowledge of the intricacies of tax certiorari and condemnation law, as well as very extensive trial experience to the firm.
His practice spans a wide variety of property types, including: apartment houses, cooperatives, condominiums, and Homeowner Associations; industrial, warehouse, storage, R&D and office buildings, technology centers; pharmaceutical facilities, funeral homes; crematories; movie theaters, shopping centers; regional malls; hospitals; hotels, motels and resort properties; restaurants; race tracks, golf and country clubs; tennis facilities, beach clubs; swimming clubs; gasoline stations; contaminated properties; parking garages, and mixed-use properties. Additionally, he has handled and argued a substantial number of appeals affecting both tax certiorari and condemnation valuation issues, attorney/expert fees, assessor depositions, discovery issues, enforcement of settlements, and the legality of settlements. He has been involved in complicated equalization or “ratio” issues, as well as equal protection and due process claims. He has successfully represented clients at hearings before the New York State Board of Real Property Services regarding special equalization rates.
Mr. Herman has served as both an Assistant County Attorney and Deputy County Attorney in the Office of the County Attorney of Nassau County, Tax Certiorari and Condemnation Bureau, as well as an Assistant Corporation Counsel for the Law Department of the City of New York in the Income and Excise and Tax Certiorari Department.
As a lecturer, he speaks on tax certiorari and condemnation issues to members of the Bar Association of Nassau County, the Suffolk County Academy of Law, the Suffolk County Assessor’s Association, as well as to business leaders and homeowners. He has served as Chairman of the Nassau County Bar Association Committee on Tax Certiorari and Condemnation Law (1988-91) and Vice Chairman of the Suffolk County Bar Association’s Committee on Tax Certiorari and Condemnation Law. He is also a member of the Westchester and New York State Bar Associations and their committees on Tax Certiorari and Condemnation Law.
He was the 2005 American Heart Association’s honoree.
Mr. Herman earned his Bachelor of Arts, magna cum laude, from Hofstra University in 1972 and his Juris Doctor from Case Western Reserve University, School of Law in 1976. He was admitted to practice in the State of New York in 1977 and is AV peer rated by Martindale Hubbell. He is also married to Dorothy Herman, a leading business woman in the New York Metropolitan area and the President & CEO of Prudential Douglas Elliman Realty.
Recent, Notable Trials:
AG Properties, Inc. (Tech City) v. Assessor, Town of Ulster (New York State Supreme Court, Ulster County) Twenty-four (24) buildings constituting a total of 2,000,000 SF. Originally an IBM-owned facility, the property was developed as a technology center. The trial involved 24 separate appraisals of various property types including warehouse, office, industrial, research and development space, etc.
North Shore Country Club v. Board of Assessors of the County of Nassau (New York State Supreme Court, Nassau County) A 150 acre, private golf and country club located on the North Shore of Nassau County. Property included an 18-hole A.W. Tillinghast designed golf course with a clubhouse, swimming pool and cottages.
Bertelsmann Property, Inc. v. The Tax Commission and The Commissioner of Finance of The City of New York (New York State Supreme Court, New York County) Mixed-use commercial condominium consisting of garage, theatre, retail and office units. Located in Midtown Manhattan in the Times Square District, the building totals approximately 900,000 rentable square feet.
Public Storage, Inc. v. Board of Assessors of the County of Nassau (New York State Supreme Court, Nassau County) A converted warehouse/industrial property purchased by the Country’s largest owner/operator of storage facilities, the trial involved complicated valuation concepts including going concern and business valuation, as well as assessability issues. The decision is one of the first involving such a facility in New York State, and a decision of first impression in Nassau County.
Offices located at:
400 Garden City Plaza
Suite 206
Garden City, NY 11530
Office: (516) 741-1130
Fax: (516) 741-1173 | 166 Fifth Avenue
Suite 300
New York, NY 10010
Office: (212) 337-1255
Fax: (212) 627-0432 |
E-mail: jherman@hkcclaw.com
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