Case Notes in

Tax

First published: Nov 2025
A Tax Abatement Tangle

TAKEAWAY Challenging decisions made by city agencies is almost never straightforward. In a case like this, where the mistake seems to have come from the Department of Finance rather than the co-op, the real question becomes: who is responsible for fixing it? Should the shareholder have taken the lead, or was it the co-op’s job to push the agency for correction? What’s clear is that the situation snowballed. A relatively routine $4,000 assessment grew into a years-long dispute that ultimately cost Tracy Schusterman more than $100,000 in legal fees.

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First published: Jun 2022
Yoonoak Kang V. Douglas Elliman Property Management

Managing agents are often treated like pin cushions, and over the last several years their jobs have been made even harder with increasing city regulations on everything from caps on gas stoves to sorting out who is and isn’t eligible to receive tax abatements. Here, the managing agent did nothing wrong, but had to incur the time and aggravation to deal with a disgruntled owner whose records were unclear regarding the location of her primary residence.

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