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Our attorneys stay on top of changes in legislation, agency regulations, case law, and industry trends—then craft timely legal alerts to keep clients up to date on legal developments important to their business.

May 8, 2020

COVID-19: NYS Governor Cuomo Extends Statute of Limitations Provisions Affecting Real Property Tax Law Article 7 Tax Challenge Special Proceedings

Yesterday, Governor Cuomo issued Executive Order 202.28, extending the prior executive orders that temporarily suspended or modified any specific time limit for the commencement, filing, or service of any legal action, notice, motion, or other process or proceeding to June 6. This is consistent with the directive of New York State’s chief judge to limit court operations to essential matters during the pendency of COVID-19.

Executive Order 202.28 affects, among other matters, the statutes of limitations for filing tax assessment challenges in the Supreme Court pursuant to Real Property Tax Law Article 7 and is particularly relevant to RPTL Article 7 proceedings in light of the abbreviated nature of the statute of limitations for such proceedings and the court’s directive that the courts and clerks’ offices not accept the filing of any new non-essential matters.

If you have any questions regarding the content of this alert, please contact Mark McNamara, Real Property Tax & Condemnation Practice Area chair, at mmcnamara@barclaydamon.com or another member of the firm’s Real Property Tax & Condemnation Practice Area.

We also have a specific team of Barclay Damon attorneys who are actively working on assessing regulatory, legislative, and other governmental updates related to COVID-19 and who are prepared to assist clients. You can reach our COVID-19 Response Team at COVID-19ResponseTeam@barclaydamon.com.

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