Education

Rensselaer Polytechnic Institute

B.S., 1983

Albany Law School of Union University

J.D., 1985

Rensselaer Polytechnic Institute

M.B.A., 1998

Bar Admission

New York

1985

District of Columbia

1989

Massachusetts

2008

Virginia

2016

Mark D. Lansing

Member

Overview

Mr. Lansing focuses his practice on property tax & condemnation matters with respect to energy, industrial and commercial properties. He achieves significant property tax savings and assessment reductions for his clients through litigation, negotiations (settlements), due diligence reviews and alternative agreements (e.g., PILOTs). Mark assists clients with their valuation of complex property, and through real property tax management. Mr. Lansing also works with energy, industrial and commercial companies in buying, building and operating facilities to effectively manage their property taxes, including due diligence review in the purchase or development phase, and representation before administrative agencies.

As an experienced trial lawyer, Mark has successfully represented clients in settlement negotiations, motions, trials and appeals at all levels of state and Federal Courts (including, Circuit Courts of Appeal). Mark is also well published in property tax and condemnation valuation matters.

Prominent Assignments

Following trials, successfully assisted Taxpayer in mediation to achieve over $30 million dollars of tax savings (both in refunds and future tax payments through a PILOT). 2009-2017.

Negotiated extension of a Payment in Lieu of Taxes Agreement with ten taxing jurisdictions and County, saving Taxpayer millions of dollars in taxes (as compared to an assessment based solution). 2016-2017.

Following commencement of trial, real property tax assessment challenge of electric power generation plant, resulted in net savings of $40 million (including refunds and tax savings pursuant to a PILOT). 2009-2014

Real Property tax assessment challenge of utility generation station located in Town of Haverstraw. Realized Tax Savings $150Million ($220Million, with interest). Years in Litigation 1995-2003, settled 2004-08.

Real Property tax assessment challenge of utility generation station located in Town of Haverstraw. Estimated Tax Savings $15Million or greater. Years in Litigation 2009-11.

Successfully tried 2000-04 tax assessment challenge on transmission and distribution property. Appealed and affirmed. Settled and total tax savings for 2000-11 is at least $2,100,000.

Real property tax assessment challenge of transmission and distribution property (2006-11). Settlement, with prospective relief. Total savings $500,000 (including refunds of $200,000).

Real Property Tax assessment challenge (2006-09) resolved through PILOT agreement. Total tax savings over PILOT about $500,000.

Real Property tax assessment challenge of hydroelectric generation plant (1996-2002), resulting in over $5Million in tax savings.

Real Property Tax Assessment challenge of transmission and distribution property for 1997-2003. Total tax savings in excess of $1,500,000. Case settled followed successful trial.

Real Property Tax Assessment challenge of transmission and distribution property for 2001-2003 on special district 2 assessment for sanitary sewer charges. Total tax savings in excess of $500,000. Case affirmed at Court of Appeals and ultimately settled in total favor of client.

Challenge of state assessments by Hudson River Black River Regulating District for its control of navigable waters in state court for 2000-present. Successfully commenced and litigating primary issues in United States District Court for Northern District of New York, based on successful appeal to United States Court of Appeals for the Second Circuit.

Provided representation in federal district court in federal eminent domain proceedings for the taking of a number of easements for the construction and operation of an interstate natural gas pipeline.

Condemnation representation to construct a new electric transmission line, resulting in settlements and obtaining the required easement so that construction of the line was completed in the required time frame. Time period was 2002-06.

Real Property Tax Assessment challenge for international hotel chain for 2008. Total tax savings about $200k.

Real Property Tax assessment challenge of petroleum terminating facility in Rensselaer, New York port (2007-11), tank farm, loading dock and other facilities.

Real Property Tax Assessment challenge, successfully resolved over assessment on four medical office buildings. Total tax savings about $50-75,000.

Consulted with client on real property tax assessment on its hotel in Pennsylvania. Analyzed assessment and comparables, including recent sale of property, with recommendations to management assessment with client.

Resolved real property tax litigation with payment in lieu of taxes (PILOT) agreement. Total tax savings over term of PILOT was about $75-100,000.

Resolved multi-year real property tax assessment litigation during trial with payment in lieu of taxes (PILOT) agreement, achieving greater tax savings through ten year PILOT then what litigation permitted, on an existing interstate natural gas pipeline. Total tax savings exceeded $750,000.

Consulted and computed New York State real estate transfer tax resulting from multinational utility company’s purchase of two New York state based utilities.

Provided consultation on New York State Real Estate Transfer Tax for multinational utility company’s purchase of a New York state based utility.

Represented a Real Property Tax exemption challenge seeking whole mandatory exemption for non-profit 501(c)(3) assisted living facilities. Estimated tax savings is about $40,000 per facility.

Managed real property tax litigation seeking whole mandatory exemption for non-profit 501(c) (3) charitable organization.

Community Involvement

  • Member, Fairlington Green Condominium Association

Publications/Presentations

  • “Ensuring Equitable Property Taxation for Oil and Gas Wells,” IOGANY Pipeline Spring 2013
  • “E-Discovery In Tax Certiorari Proceedings: Is It Meaningful?,” New York Law Journal, February 11, 2013
  • “Tax Aspects of Real Property Transactions,” Tax Assessment and Certiorari, New York State Bar Association CLE, November 2011 and June 2008
  • "Update on Current Valuation, Taxation and Litigation Issues in the State of New York," 2010 Annual Property Tax Forum of the Interstate Natural Gas Pipeline Companies, Niagara
    Falls, Ontario, Canada, June 2010
  • "Special District Assessments and the Meaning of ‘Benefited Property’,” New York Real Property Law Journal, Spring 2010
  • “Special District Taxes – What is Benefited,” IAO Journal, January 2010
  • “The Best Route for Controlling Your RE Property Taxes,” Co-author, Real Estate Weekly, Vol. 55, No. 19
  • “Can there be Meaningful Property Tax Relief?” Co-author, New York Law Journal, July 29, 2008; IAO Journal, July 2008
  • “Valuing the Power Giant: Market versus Court, Who is 4 Right,” IAO Journal, Vol. 49, No. 2, July 2007
  • “Will the Courts Render RPTL §720(1)(b) Unconstitutional?” New York Real Property Law Journal, Vol. 34, No. 1, Spring 2006
  • “Real Estate Tax Issues,” Lorman Education Services seminar, August 2005
  • “The Demise Of RPTL §727,” New York Law Journal, June 2003
  • “Utility Valuation Following De-Regulation Revisited As Court Of Appeals Speaks On Utility And Commercial Property Valuation In Tax Certioraris,” New York Real Property Law
    Journal, Vol. 27, No. 3, Summer 1999; IAO Journal, Vol. 42, No. 1, January 2000; Assessment Journal, Vol. 7, No. 2, March/April 2000
  • “Utility Valuation Following Deregulation,” New York Real Property Law Journal, Vol. 25, No. 4, Fall 1997
  • “Timely Commencement of a Tax Certiorari Proceeding,” New York Real Property Law Journal, Vol. 25, No. 4, Fall 1997; IAO Journal, Vol. 39, No. 2, July 1997
  • “Cities and Towns Beware: Deregulation Will Not Increase the Value of Utility Property,” New York Law Journal, July 1997

Court Admissions

  • U.S. Supreme Court
  • U.S. Court of Appeals, 2nd Circuit
  • U.S. District Court, Northern District of New York
  • U.S. District Court, Southern District of New York
  • U.S. District Court, Western District of New York
  • U.S. District Court, Eastern District of New York
  • U.S. Tax Court
  • U.S. Court of Military Commission Review