James M. Coogan

Member

James M. Coogan is the Senior Member at Griffin, Coogan, Sulzer & Horgan, P.C.  He has devoted his practice exclusively to property tax matters.

A former adjunct instructor of business law at the College of Mount St. Vincent, Mr. Coogan is the author of several articles on property tax law that have appeared in the New York State Bar Journal and Westchester Bar Journal.  Articles include:  "Basic Considerations in Tax Certiorari Practice," January, 1978, Westchester Bar Topics; Co-author: "Establishing Ratio in Tax Certiorari Proceedings;" "Does the 1977 Amendment to the Real Property Law Permit Assessment by Class," February and April, 1978, New York State Bar Journal, Vol. 50, Nos. 2 and 3; "Declining State Equalization Rates and Their Effect Upon Municipalities and Taxpayers In Tax Certiorari Cases," Westchester Bar Journal, Vol. 17 No. 3, Summer 1990.

He has lectured on various issues related to real property taxation throughout the State.

Mr. Coogan has won a number of landmark cases in the highly specialized area of tax certiorari. 

Representative Cases 

  • Union Carbide Corp. v. Assessor of Town of Greenburgh, 277 AD 2d 242, (2000);
  • Fifth Ave. Office Center Co. v. City of Mount Vernon, 89 NY 2d 735 (1997;
  • DGM Partners v. Assessor of City of Rye, 237 AD 2d 519 (1997);
  • Fifth Ave. Office Center Co. v. City of Mount Vernon, 219 AD 2d 405 (1996);
  • DeLeonardis v. Assessor of City of Mount Vernon, 226 AD 2d 530 (1996);
  • Interlaken Owners, Inc. v. Assessor of Town of Eastchester, 225 AD 2d 696 (1996);
  •  Mundinger v. Assessor of City of Rye, 187 AD 2d 594 (1992);
  • Technicon Instruments Corp. v. Assessor of Town of Greenburgh, 173 AD 2d 833 (1991);
  • New York Telephone Co. v. City Assessor of City of Yonkers, 143 AD 2d 1020 (1988);
  • Chemical Bank v. Davis, 133 AD 2d 756 (1987);
  • Technicon Instruments Corp. v. Assessor of Town of Greenburgh, 133 AD 2d 271 (1987).

Memberships

  • New York State (Member, Certiorari and Condemnation Committee, Real Estate Section)
  • Westchester and Eastchester (President, 1975-1976; Member, Tax Certiorari Committee, since 1976) Bar Associations
  • The Institute for Professionals in Taxation