Emanuela (Amy) D'Ambrogio

Amy has more than twenty years of experience representing businesses, energy and utility clients, and individuals in property tax, eminent domain, land use disputes and compliance matters.

Amy’s practice involves national property tax compliance and defense work relating to property taxation. Amy regularly assists owners of renewable energy assets nationwide with negotiating tax-assessment reductions involving standalone generating facilities or a portfolio of assets located in multiple states, resulting in substantial property tax savings. Amy has obtained millions of dollars in property tax refunds as a result of negotiations and settling property tax assessment proceedings against municipalities who excessively assess utility property in New York, California, Massachusetts, Maine, New Hampshire, Utah, and Vermont. She also counsels clients with tax exemption matters, including negotiation of payment in lieu of tax (PILOT) agreements.

Amy also advises clients in eminent domain proceedings from preliminary hearing stages to trials involving the acquisition of real property interests, trade fixtures, and leasehold rights.

She has also counseled not-for-profit entities providing critical services to individuals with special needs and disabilities on regulatory compliance and tax exemption matters and defends these organizations in the event of alleged legal violations, both civil and criminal.

Related Results

• Represented a major utility in a real property tax dispute, resulting in $7 million in real property tax refunds.
• Successfully achieved a $3 million reduction in assessed value relating to hydro assets owned by an independent power producer, securing a significant refund and multi-year agreement to keep assessed values lower and stable for the term resulting in reduced property tax burden. 
• Successfully achieved a $12 million reduction in assessed value relating to hydro assets owned by an independent power producer, securing a significant refund and long-term agreement to keep assessed values lower and stable for the term resulting in a reduced property tax burden.

• New York State Bar Association, Innovation Award (2022)
• Listed, Upstate New York Super Lawyers Rising Stars (Energy and Real Property Tax & Condemnation) 2013-2015, 2017

• New York State Bar Association
  • Real Property Law Section Executive Committee, Member
  • Not-for-Profit Entities and Concerns Committee, Co-Chair
• Women's Bar Association of the State of New York
• Onondaga County Bar Association, Board of Directors
• Central New York Women's Bar Association, Member and Former Board of Directors Member

• David's Refuge, Inc., Former Board of Directors Member
• United Way of Central New York, Former Firm Campaign Coordinator