News & Insights

A New York City homeowner faces a $47,504 annual pied-à-terre tax surcharge even though he lives in the property full time. His exemption application was denied because he owns only half of the LLC that holds the home, highlighting how technical ownership requirements can affect eligibility for the primary-residence exemption.

Canada's ability to attract and retain entrepreneurs is increasingly under scrutiny as startup activity becomes more globally competitive. This article examines how Canada's tax incentives compare to those in the United States and explores potential reforms aimed at strengthening the country's startup ecosystem.

Tax-exempt status alone does not automatically qualify an organization for exemption from New York property taxes. Nonprofits seeking property tax relief must satisfy specific statutory requirements, and certain ownership structures can present additional considerations.

Cross-border life insurance planning can present significant tax and estate planning challenges when Canadian business owners or shareholders have U.S. tax ties. Differences between Canadian and U.S. tax rules can create unintended consequences affecting life insurance proceeds, business succession planning, and the transfer of wealth across generations.

On October 20, 2026, the First Department upheld New York City’s pandemic-era “Guaranty Law” (New York City Administrative Code § 22-1005). The 4-1 ruling reversed a decision declaring the law unconstitutional, marking a significant setback for commercial landlords pursuing individual guarantors. The case is 513 W. 26th Realty LLC v. George Billis Galleries, Inc., Case No. 2025-00996. A copy of the decision is available here.

A recent decision out of Supreme Court, Westchester County, offers a useful reminder to taxing authorities: a pre-answer motion to dismiss is not the proper vehicle for arguing that a tax assessment determination was correct on the merits. In Matter of Shewan Trust v. Assessor of the Town of Greenburgh, 90 Misc.3d 1207(A) (Sup. Ct. Westchester Cnty.), the court denied motions to dismiss brought by both the Town of Greenburgh respondents and Westchester County, underscoring the limited scope of CPLR § 3211 motions in the context of Article 78 proceedings challenging Small Claims Assessment Review (“SCAR”) determinations.

In July 2023, the Occupational Safety and Health Administration (“OSHA”) implemented a new National Emphasis Program on Warehousing and Distribution Centers (“NEP”), designated as Compliance Directive CPL-03-00-26. As discussed in a prior Alert, that NEP’s inspection program primarily targeted hazards commonly encountered in warehouses, distribution centers, mail and postal processing centers, parcel delivery and courier services, and certain high injury rate retail establishments (e.g., home centers, hardware stores, supermarkets, and warehouse clubs and supercenters). It also directed consideration of heat and ergonomic hazards in those environments.