646.753.0207

Susan Mancuso

Admissions

New York
Connecticut
Pennsylvania
Southern District of New York
Eastern District of New York

Education

University of Bridgeport, LLM, Taxation
State University of New York Buffalo School of Law, JD

Memberships &
Professional Affiliations

  • State Bar of New York
  • State Bar of Connecticut
  • State Bar of Pennsylvania
  • Association of the Bar of the City of New York
  • Condemnation and Tax Certiorari Bar Committee
  • Real Estate Tax Review Bar Association

Attorney Susan Mancuso brings a powerful combination of skill, passion, and experience to property tax matters in New York City.  Over her 34-year legal career, she has successfully represented real estate investors, management companies, governmental entities, and individuals in certiorari cases involving millions of dollars.

Recognizing a need for highly personalized representation of clients involved in the property tax appeal process, Susan opened Mancuso Tax Cert in 2018 with offices in Manhattan.   Although she has represented both property owners and municipalities over the course of her career, Susan now exclusively represents property owners in their quest to reduce their property tax liability. In New York City, property tax bills can be 25% or more of a property’s operating expense budget and the process to reduce those bills is a thicket of rules and regulations and tight deadlines.   Using skills and knowledge obtained representing both property owners and taxing municipalities, Susan zealously advocates for her clients before the New York City Tax Commission, the New York courts and other administrative agencies.

Filing an application with the New York City Tax Commission is the first step and often the final step in reducing a New York City property’s tax bill. In 2019, the Tax Commission reported that it made reduction offers on about 18.5 percent of the applications filed. The clients of Mancuso Tax Cert received offers on 34% of its applications, a performance 84% better than average.

What’s behind these results?

Susan has represented thousands of properties in New York City, from Midtown office towers to Bronx hamburger stands. In addition to these properties, her practice has taken her to the far corners of the state where she has been involved in novel cases, including a hydroelectric production facility, turbine manufacturing plants, a no-kill rescue farm, golf courses, a trailer home development, and the global headquarters of a Fortune 50 company. In representing property owners and municipalities, Susan and has seen cases from both sides. She has practiced with some of the top names in the field. While many tax certiorari attorneys devote the bulk of their practice to the administrative part of the property tax appeals process, Susan has handled hundreds of court matters, and has significant trial experience. This depth of experience gives her a unique perspective as to what generates results, and what doesn’t. Susan takes the lessons learned from this wide-ranging experience and applies it to secure the optimum tax savings for her clients.

“The best way to lower New York City property tax bills is, first, to have a deep understanding of New York’s unique tax certiorari law and procedure, property valuation theory, and extensive experience in the field. Second, develop a detailed command of my client’s property’s financial operation and its unique challenges in the often hostile world of New York City real estate. Third, zealously advocate on behalf of my clients to minimize their property tax burdens.”

Representative Cases / Properties

  • Residential rental buildings, coops and condominiums, single room occupancy, single family residences.
  • Office buildings, loft buildings, bank towers, bank buildings.
  • Global headquarters of Fortune 50 company.
  • Global headquarters of international religious organization.
  • Headquarters of national athletic association.
  • Bank tower and Manhattan headquarters of national bank.
  • Retail, including shopping malls, department stores, strip plazas, big box stores, stand alone, build to suit
  • Mixed use developments
  • Hotels
  • Factories, industrial facilities, gas turbine manufacturing facility, hydroelectric facility, warehouses
  • Nursing Homes
  • Religious properties
  • Parking garages, parking lots, gas stations
  • Manhattan private clubs
  • Schools, daycare facilities, medical facilities
  • Theaters
  • Golf courses
  • Trailer parks
  • Single room occupancy facilities

Prior Positions

Special Counsel, Podell Schwartz Schechter & Banfield, LLP

Represented properties owners in cases involving thousands of properties of all different types and sizes, located primarily in Manhattan, but including all five boroughs, before the New York City Tax Commission and in New York Supreme Court.

Partner, Kreisberg, Beebe, Grossman, Bergins & Mancuso, LLP

Represented property owners and municipalities throughout New York State as part of state-wide firm concentrating in tax certiorari law. Properties included global headquarters of Fortune 50 company, hydroelectric plant, mobile home parks, golf courses, gas turbine production factory of Fortune 20 company,  exemption application for United States Tennis Association and no-kill rescue animal farm.

Town Attorney, Greenburgh (Westchester County)

Chief legal counsel to the largest town in Westchester County for all legal matters, including tax certiorari, zoning and land use, labor, and town law enforcement. Highlights included advising the Town on the tax exemption application of Sun Myung Moon’s Unification Church headquarters, representing the supervisor in a grand jury investigation in to “cash for trash,” advising the Town Board in environmental reviews of proposed developments, including condominium developments, the development of the New York Knicks’ training facility, drafting municipal laws including laws to preserve wetlands and create parkland, negotiating with other governmental offices, including state assembly and senate, comptroller, county executive, and governor.

Deputy Town Attorney, Greenburgh (Westchester County)

Represented Westchester County’s largest town in tax certiorari matters. Counseled the Town Board, assessor and board of assessment appeals on property tax issues, represented the Town in negotiation,  Trials and on appeals in RPTL Article 7 proceedings, in administrative proceeding before the State’s Board of Equalization and Assessment and Office of Real Property Services, and managed the Town’s in rem foreclosure proceedings. Represented the Town in hundreds of property tax proceedings involving all sorts of properties, including apartments, coops and condos, office buildings, shopping centers, big box retail, stand-alone restaurants, and industrial properties.

Tax Manager, KPMG

As part of specialized consulting group within KPMG, represented major corporations and wealthy individuals in state and local tax matters.

Tax Counsel, Office of Legal Affairs, New York City Department of Finance

Represented the City in agency proceedings involving City taxes.