Matthew S. Clifford
Matthew S. Clifford represents property owners in tax certiorari proceedings primarily located in the Ninth Judicial District, comprised of Westchester, Putnam, Dutchess, Orange and Rockland counties. Mr. Clifford litigates valuation and exemption issues as well as selective reassessment in tax certiorari proceedings.
Mr. Clifford has also represented property owners and municipalities in condemnation proceedings. He has litigated complex issues concerning title, access, highest and best use and just compensation in condemnation proceedings.
Previously, Mr. Clifford worked in a small boutique law firm focusing on all issues arising in condemnation and tax certiorari matters.
Before returning to New York, Mr. Clifford served as a Trial Attorney in the U.S. Department of Justice in Washington, D.C., where he represented the United States in direct condemnation proceedings in U.S. District Court and in inverse condemnation proceedings in the U.S. Court of Federal Claims. Mr. Clifford also clerked for the Honorable Bohdan A. Futey of the United States Court of Federal Claims.
Mr. Clifford has appeared before the New York Court of Appeals, the Appellate Division of the Supreme Court, the New York Supreme Court, New York Court of Claims, United States District Courts and the United States Court of Federal Claims.
Mr. Clifford has lectured on issues arising under federal and state condemnations.
- Pace University School of Law
- Juris Doctorate, Cum Laude, 1998
- Muhlenberg College
- Bachelor of Science, 1995
- New York 1999
- New Jersey 1999
- United States Supreme Court
- United States Court of Appeals for the Second and Federal Circuits
- United States District Courts for the Southern, Eastern and Northern Districts of New York
- United States District Court for the District of New Jersey
- United States Court of Federal Claims
- New York State Bar Association
- Westchester County Bar Association
Decisions of Note Include
- Matter of DCH Auto v. Town of Mamaroneck, 38 N.Y. 3d 278 (2022)
- Matter of Village of Port Chester (Bologna), 137 A.D.3d 802 (2d Dep’t 2016)
- In the Matter of Metro. Transp. Auth., 102 A.D.3d 787 (2d Dept. 2013)
- Panorama Flight Serv. v. Town of Harrison, 2009 WL 2986662 (Sup. Ct. Westchester Co. 2009) (on the brief)
- Seven Springs, L.L.C. v. Nature Conservancy, et al., 48 A.D.3d 545 (2d Dept. 2008) (on the brief)
- Matter of McCready v. Assessor of the Town of Ossining, 41 A.D.3d 851 (2d Dept. 2007)
- Brody v. Village of Port Chester, et al., 2008 U.S. Dist. Lexis 61604 (S.D.N.Y. 2008)
- Brody v. Village of Port Chester, et al., 2007 WL 735022 (S.D.N.Y. 2007)
- Brody v. Village of Port Chester, et al., 2007 U.S. Dist. Lexis 16993 (S.D.N.Y. 2007)
- United States v. Certain Land Situated in the City of Detroit, 286 F.Supp.2d 865 (E.D. Mich. 2003)
- United States v. Certain Land Situated in the City of Detroit, 188 F.Supp.2d 747 (E.D. Mich. 2002)
- Co-lecturer with David C. Wilkes, Esq. and Kenneth J. McCarthy, “The Fundamentals of Property Tax Certiorari & Condemnation Proceedings,” Westchester County Bar Association (July 9, 2014).
- Lecturer, “Partial Takings,” Eminent Domain & Fifth Amendment Takings Seminar, Department of Justice, Office of Legal Education (Oct. 2002).
- Lecturer, “Calculation of Interest in Direct Condemnation Cases,” Eminent Domain & Fifth Amendment Takings Seminar, Department of Justice, Office of Legal Education (Oct. 2002).
- Lecturer, “Settlement Authority of U.S. Attorneys/Environment & Natural Resources Division Attorneys in Condemnation Cases,” Eminent Domain & Fifth Amendment Takings Seminar, Department of Justice, Office of Legal Education (Jan. 2001).
- “How a Housing Project, a Pancake House and a Car Dealership Impacted Tax Certiorari Practice in the State of New York,” Author, New York State Bar Association Journal, November-December 2022.