HeyJaredDean M. Roberts
- Indexed articles, last 90 days
- 3
- Latest publication
- Sep 30, 2026
- Outlet visibility, for natlawreview.com
- Top 1M sites
- Earliest in this view
- Aug 11, 2026
Latest articles
Staten Island Judge Invalidates New York City’s Pied-à-Terre Tax Selection Process (opens the original)
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On Tuesday, Sept. 29, New York State Supreme Court Justice Wayne Ozzi sided with homeowners challenging New York City’s pied-à-terre tax rollout. Justice Ozzi invalidated the selection criteria used by the Department of Finance and the notices issued under that process, directing the City to make the individualized determination required by state law before sending new notices. The homeowners argued that the Department of Finance had reversed the statutory process by requiring recipients to prov
What NYC Co-op and Condo Boards Need to Know About Corporate Transparency Act Exemptions (opens the original)
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FinCEN has finalized a rule that permanently exempts most domestic entities from Corporate Transparency Act (CTA) beneficial ownership reporting requirements. As a result, cooperative corporations, condominium-related entities, and other community associations organized in the United States generally are no longer required to file Beneficial Ownership Information (BOI) reports with FinCEN, and their board members, officers, and directors generally are no longer required to provide or update pers
Pied-À-Terre Tax Law (opens the original)
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If the news has not already made its way to you, on May 28, 2026, Gov. Hochul signed into law what is called the Pied-à-Terre Tax Law (“PAT Tax Law”) as part of the 2026-2027 New York State Budget, which law, made effective as of July 1, 2026, imposes an annual surcharge (“PAT Tax”) assessed on residential properties located in New York City which are not utilized as the owner’s primary residence and are identified as “luxury second homes.” The legislation, requiring eligible property owners to
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