The Tax and Bankruptcy Litigation Division represents the City on a wide array of subjects and issues. Daily, the Division's attorneys work on matters such as acquiring property by eminent domain to keep pace with the City's infrastructure and economic development needs, litigating issues regarding tax matters in court and before administrative tribunals, and protecting the City's interests in bankruptcy courts in New York City and across the nation. Division attorneys also provide counsel to City agencies and officials.
Real property tax assessments on New York City property are at the heart of the work that Division attorneys do in certiorari cases. This past year our attorneys worked on thousands of cases where challenges to the assessed value of property were made. Defending tax assessments is of critical importance to the City's fiscal health as the real property tax provides a substantial source of revenue for vital City services. This past year also saw Appellate Division affirmances of City victories in five certiorari trials. These affirmances are a major and comprehensive statement by the appellate court on tax certiorari law. The decisions are significant also in sustaining the City's methodological approach to valuation of properties which facilitates disposition of pending cases.