Partners David Wilkes and Kevin Clyne Publish Article in New York Law Journal on The ‘Specialty’ Doctrine of Property Tax Valuation
July 9, 2026Partners David Wilkes and Kevin Clyne have published an article in the New York Law Journal (NYLJ) titled, "Revisiting the 'Specialty' Doctrine of Property Tax Valuation."
The article examines New York's "specialty" doctrine of property tax valuation, explaining how courts determine whether a property should be classified as a specialty based on its function rather than active use. It highlights the importance of a property's condition, market availability, and ongoing purpose in determining the appropriate valuation method.
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