Publications

New York’s General Municipal Law § 103(16) currently permits various New York State agencies, municipalities, political subdivisions, and districts to engage in “piggybacking” as an alternative and more efficient method of procurement compared to the traditional public bidding process. When the State Legislature initially passed the amendment to the General Municipal Law to permit piggybacking, the change was not a permanent one. The Legislature included a sunset provision to repeal the piggybacking clauses after being in effect for five years. Since then, municipalities, school districts, and other government agencies have acknowledged the positive impact that piggybacking has had on project efficiency and cost control, and the State Legislature to this point has worked to keep the law in effect. The initial repeal date has been amended several times, and the current extension is set to expire on June 30, 2026. Legislative Bills S.10075-A/A.11162-A aim to extend the piggybacking provision of the General Municipal Law for an additional year, to June 30, 2027. Among other things, the bill summary recites that “Piggybacking has been proven to reduce the administrative costs and burdens for localities and the costs related to goods and services; resulting in savings to the governmental entities that utilize cooperative purchasing.” The Bill recently passed both chambers of the Legislature and currently awaits Governor Hochul’s pen

New York's 2026-27 Budget Bill (the “Budget Bill”) amends the Tax Law and various other statutes through a series of Parts (here, A through JJ). The Budget Bill touches a range of personal and business tax provisions, extends several expiring credits and temporary rate increases, introduces new compliance and enforcement mechanisms, and adds a significant new levy on certain New York City real property – the “Pied-à-terre Tax.”

New York’s General Municipal Law § 103(1) generally requires that all contracts for public works over $35,000, and all purchase contracts worth more than $20,000, are subject to the competitive bidding process, and such contracts must either be awarded to the lowest responsible bidder or on the basis of best value. In 2012, the statute was amended to authorize the state, municipalities, political subdivisions, and districts to engage in a new method of procurement—often referred to as “piggybacking”—without engaging in traditional public bidding. “Piggybacking” is a process by which one governmental entity is permitted to purchase or procure the same goods and services at the same contractual pricing, terms, and conditions as another government entity, the latter of which has already competitively bid the contract. Proper use of piggybacking can potentially result in significant savings and efficiencies, and by extension, benefit the public taxpayers by streamlining the process, reducing administrative costs, and providing access to a broader vendor pool than having each government entity conduct its own individualized and localized public bidding for the same type of procurement.

On Friday, May 22, 2026, USCIS issued a new policy memo on Adjustments of Status (the process whereby a temporary work visa holder becomes a green card holder in the U.S.). 

Significant revisions incorporating environmental justice and housing considerations represent the most consequential reshaping of SEQRA in years.

As commercial real estate becomes more dependent on technology, disruptions can create insurance coverage gaps for businesses with U.S. operations.

The deadline for DEC to appeal the Albany County Supreme Court’s decision has now passed without DEC filing a notice of appeal. As a result, the Court’s annulment of the new Part 664 regulations remains in effect. Although the underlying 2022 amendments to the Freshwater Wetlands Act remain valid, the implementing regulations adopted by DEC effective January 1, 2025, are no longer operative.

Rising tax rates across several states are renewing focus on residency and enforcement activity for high-income taxpayers.

Albany County Supreme Court finds DEC failed to comply with SEQRA in adopting new wetlands rules

In a decision with significant consequences for landowners, developers, and municipalities throughout New York State, the Albany County Supreme Court has annulled in their entirety the New York State Department of Environmental Conservation (“DEC’s”) recently promulgated Part 664 freshwater wetlands regulations, holding that the DEC failed to satisfy its obligations under the State Environmental Quality Review Act (“SEQRA”).

California’s proposed Billionaire Tax has renewed focus on residency and domicile issues for high‑net‑worth individuals with connections to the state.

On February 13, 2026, Governor Hochul signed an amendment to New York’s “Trapped at Work Act.” Employers should review their policies and agreements to ensure compliance prior to the new effective date.

There has been an increasing number of new businesses in New York offering various cosmetology services, including Botox, fillers, and other cosmetic injectable services. These businesses are informally referred to within the cosmetics industry as “medical spas” or more formally referred to by the New York Department of State (“NYDOS”) as “appearance enhancement businesses.” Coincidentally, consumers have also filed numerous complaints regarding these businesses to various government agencies over the past few years. This led to government-initiated inspections of over 200 “appearance enhancement businesses” last year. In January 2026, the NYDOS’s Division of Licensing and Consumer Protection (“Division of Licensing”) issued a Warning to notify consumers about the investigation results and the potential harms related to these types of businesses. This Warning also has important implications for the healthcare industry and healthcare professionals, as summarized below.

By April 30th, owners of single electric-generating facilities or multiple electric-generating facilities located on the same New York site with a nameplate capacity of one megawatt or greater must file an Annual Report, formally known as Form RP-575, with the State Department of Taxation and Finance Office of Real Property Tax Services (“ORPTS”). This requirement, enacted in 2020 by Real Property Tax Law (“RPTL”) § 575-a, was designed to provide confidential information that ORPTS could use to inform the RPTL § 575-b tax assessment model.

New York State has some of the most complex and unforgiving deadlines for election-related submissions. Missing a deadline, even by a single day, can result in removal from the ballot, disqualification of an entire petition, objections being rejected, and possible other consequences under the law, including financial penalties. With the current election cycle underway, candidates, party committees, and their counsel must act now to comply with these deadlines and achieve critical milestones during the election calendar. 

After several years and iterations of the solar and wind assessment model under Real Property Tax Law (“RPTL”) § 575-b, the New York State Department of Taxation and Finance’s 2026 draft assessment model (the “2026 Draft Model”) includes a new category for solar + storage. While some in the solar industry sought to include solar + storage in the assessment model to bring further uniformity and predictability for solar + storage projects, this addition raises a question about whether including hybrid solar + storage projects is consistent with RPTL § 575-b. As discussed below, RPTL § 575-b refers to the definition of solar or wind energy systems in RPTL § 487, and this definition includes energy storage devices. Thus, the inclusion of solar + storage is consistent with the statutory framework. It remains to be seen whether the 2026 Draft Model, if finalized to include solar + storage, will be challenged on this ground or any others. We will separately report on the updates to the 2026 Draft Model as it concerns discount rates, use, and functionality. 

The New York State Department of Taxation and Finance (“DOTF”) released the draft 2026 solar and wind valuation model and updated discount rates (the “Draft 2026 Model”) for public review and comment. Under Real Property Tax Law § 575-b, these discounted cash flow models are mandatory for local assessment of wind and solar energy systems over 1 megawatt AC. 

Last week, the Appellate Division, Third Department reaffirmed and further limited the application of New York’s Green Amendment. This follows the Appellate Division, Fourth Department’s decision last year in Fresh Air for the Eastside, Inc. v. State of New York , which held that the state constitutional amendment does not create a private right of action against private actors. In Fresh Air for the Eastside, the Fourth Department also rejected arguments that the Amendment altered the longstanding rule that mandamus does not lie to compel an enforcement agency to pursue alleged violators, except in rare circumstances. The Third Department rejected the argument that the Green Amendment compelled the State to revoke an industrial facility’s permits and affirmed the lower court’s holding that the Green Amendment did not create a cause of action to compel enforcement action by the State.

Hodgson Russ State & Local Tax Partner Craig Reilly recently secured a favorable declaratory judgment ruling on behalf of a group of licensed site safety service providers operating in accordance with the New York City Building Code. The declaratory judgment ruling by the Albany Supreme Court confirmed that section 1105 of the New York State Tax Law is wholly inapplicable to these licensed site safety services, which involve coordinators or managers who monitor construction sites in New York City and advise contractors on whether they are complying with the New York City Building Code.

Hodgson Russ State & Local Tax Attorneys Timothy Noonan, Daniel Kelly, and Noah Chase co-authored an article for Tax Notes State surrounding California’s proposed “Billionaire Tax Act,” which would impose a one‑time 5% tax on residents with over $1 billion in net worth.

The U.S. Department of Agriculture (USDA) has launched a new online portal to streamline reporting of foreign ownership interests in U.S. agricultural land under the Agricultural Foreign Investment Disclosure Act of 1978 (AFIDA).

When billionaires think about leaving California, details matter. Hodgson Russ Partner Tim Noonan was quoted in The Washington Post on what it really takes to “stick the landing” when changing domicile under the proposed Billionaire Tax.

After years of delays in implementation, New York State recently opened registration for the Secure Choice Savings Program (“SCSP”), which creates new retirement savings requirements for certain employers with New York employees. Despite the rollout of official guidance, some questions remain concerning how the program will operate.

Beginning March 18, 2026, directors and officers of foreign private issuers, or FPIs, must report their beneficial ownership of, and their transactions involving, an FPI’s securities under Section 16(a) of the Securities Exchange Act of 1934, as amended. The Holding Foreign Insiders Accountable Act, as part of the National Defense Authorization Act, became law on December 18, 2025.

Tim Noonan, Partner at Hodgson Russ, with Benjamin Metzger, Partner and Director of Portfolio & Wealth Advisory at BBR Partners, co-author "Breaking Up is Hard to Do: How to Change Your Tax Residency from New York."

Hodgson Russ Partner Timothy Noonan authored "Say It Ain’t So: Do Taxpayers Always Lose in New York?" as a part of the Tax Notes State article, "The Old and the New."

The U.S. Department of Agriculture has issued an advance notice of proposed rulemaking, seeking public comments to clarify the filing requirements under the Agricultural Foreign Investment Disclosure Improvements Act (AFIDA).

Hodgson Russ Partner Timothy Noonan was quoted in "Two Bills, and Maybe Trump, Favor Raising Tax Cap on Home Sales," published by Tax Notes on December 30, 2025. 

On December 8, 2025, the New York City Department of Buildings issued Buildings Bulletin 2025-014, providing long-awaited clarification on how battery energy storage systems, including retail and off-site systems, may generate greenhouse gas emissions deductions for Covered Buildings under Local Law 97.

Hodgson Russ PartnerJennifer Brevorka explores the critical impact of visual aids on legal submissions in the Winter 2025 Issue of the Advocates’ Journal.

For renewable energy project developers with projects in New York City, January 5 is an especially important date because it is the City’s “Taxable Status Date” (unlike many towns that operate under a March 1 deadline).  This deadline controls when developers must submit their tax exemption application (RP-487) to obtain the benefit of New York’s renewable energy facility tax exemption under Real Property Tax Law (“RPTL”) § 487.  Although state law (RPTL § 302(1)) sets March 1 as the taxable status date, New York City Charter § 1507 overrides that provision and sets January 5 as the taxable status date.

A mandatory real property tax exemption in New York is provided by Real Property Law § 420-a(1)(a) for property meeting a two-prong test: first, if owned by an organization formed for “religious, charitable, hospital, educational, or moral or mental improvement of men, women or children purposes,” and second, if used exclusively for carrying out such purposes. 

New York Governor Kathy Hochul signed legislation resolving the latest attack on the solar and wind real property tax assessment model.  The legislation, Senate Bill S.8012 (Assembly Bill A.8332) (the “Legislation”), is in direct response to the Airey, et al. v. State of New York, et al., Index No. 903991-24, case in Albany County Supreme Court (the “Challenge”).  The Court in Airey held the assessment model under Real Property Tax Law (“RPTL”) § 575-b (the “Model”) unconstitutional (the “Decision”).  We previously reported on the Decision in our alert on March 5, 2025.

Daniel Spitzer was recently quoted in this New York Focus article explaining how the newly enacted ACE NY Tax Assessment law helps keep renewable energy affordable for New Yorkers.

Tim Noonan and Brandon Bourg co-authored an article titled “Call Overturned! New York’s Updated BBA Partnership Audit Rules,” examining New York’s new reporting requirements for federal audits.

Solar projects are governed by the Public Utility Variance (“PUV”) standard that the New York Court of Appeals announced in Matter of Consolidated Edison Co. of N.Y. v. Hoffman, 43 N.Y.2d 598 (1978). Under this test, where a proposed facility demonstrates that it is a public necessity required to render safe and adequate service, that there are compelling reasons, economic or otherwise, which make it more feasible to construct the project where proposed than an alternative, and where the intrusion or burden on the community is minimal, the required showing is correspondingly reduced.

On November 7, 2025, the New York State Department of Environmental Conservation (“DEC” or the “Department”) issued a Water-Quality Certification under the Clean Water Act, along with related permits, for the Northeast Supply Enhancement (“NESE”) natural gas pipeline proposal. This decision marks a potential sea change in New York’s energy infrastructure permitting landscape – one that may signal a longer horizon for the State’s transition to a carbon-free energy future, as embodied in the Climate Leadership and Community Protection Act ("CLCPA"). 

On October 22, 2025, the New York State Office of Renewable Energy Siting and Electric Transmission (ORES) issued a revised set of proposed regulations implementing the Renewable Action Through Project Interconnection and Deployment (RAPID) Act, which consolidated the State’s renewable energy and electric transmission siting processes under a new Article VIII of the Public Service Law (PSL).

Jane Bello Burke participated as a speaker at the New York State Bar Association Health Law Section's Fall Conference on "AI in Healthcare: Emerging Issues and Regulatory Developments" on November 3, 2025.

Hodgson Russ Partner Timothy Noonan was quoted in the Tax Notes article “NYC Issues First in Series of Proposed Corporate Tax Rules,” authored by Emily Hollingsworth.

Hodgson Russ Partner Sujata Yalamanchili was a featured guest speaker and presented "The Role of Relationships in Effective Leadership" at the ongoing series, “12 Months of Leadership,” presented by the University at Buffalo School of Management’s Center for Leadership and Global Impact.

The New York City Department of Buildings (DOB) has finalized two significant new rules regulating the design, installation, operation, and decommissioning of energy storage systems (ESS) throughout the city. These rules, effective October 26, 2025, mark the first time the DOB has directly addressed indoor ESS installations and expand regulatory oversight beyond existing FDNY requirements.

Hodgson Russ Partner Timothy Noonan was quoted in a recent Bloomberg Law article. He stated, “People are concerned about what’s going to happen, particularly from a tax perspective.”

Hodgson Russ Timothy Ho published “‘Excuse Me, While I Kiss the [Blue] Sky’: Common State Securities Law Considerations Applicable to U.S. Private Offerings by Canadian Issuers” in Law360 Canada.

In a significant development for climate policy in New York, the Albany County Supreme Court has ordered the state’s Department of Environmental Conservation (DEC) to promulgate long-delayed regulations required under the Climate Leadership and Community Protection Act (CLCPA).

As is usually the case, our State and Local Tax attorneys are once again at the center of the biggest New York tax issues.  This time, Tim Noonan and Open Weaver Banks are fighting back against the New York tax department’s aggressive enforcement of its “convenience of the employer rule” against a taxpayer who worked remotely outside New York during the Covid-19 pandemic.

Hodgson Russ Attorneys Danijel Augustinovic and Christofer Fattey co-authored an article titled "Cross-border financing: Critical considerations when converting security agreements" for Law360 Canada.

Hodgson Russ Attorney Brianne Szopinski participated in a panel discussion titled "Grid, Land, and Load: Finding the Right Site for Your Next Project" at the Solar & Storage Finance Summit on October 22, 2025.

Hodgson Russ Partner Christine Bonaguide participated on a panel titled "Life After Incentives: A Playbook for a Post-Subsidy World" at the 2025 Solar & Storage Finance USA Summit on October 21, 2025.

Starting in October 2025, the New Jersey Division of Taxation is offering business taxpayers a new option for resolving audit disputes.  Beginning October 1, 2025, and running through September 30, 2027, the Division is testing a pilot mediation program.  The Division has issued a technical bulletin and FAQ page explaining how the mediation program is intended to work.

Hodgson Russ Attorneys Timothy Noonan and Brandon Bourg published “Pittsburgh’s Loss of ‘Jock Tax’ Forces Fairer Play by Localities” for Bloomberg Tax.

Hodgson Russ Attorneys Daniel Kelly and Joseph Tantillo published “Coast-to-Coast Tax Residency: New York & California Case Studies” for The New York State Society of CPAs TaxStringer.

On September 30, 2025, James Bandoblu Jr. presented an "Update on IRS Operations and Foreign Information Reporting" on September 30 for the Network of Allied Professionals in Garden City, NY. ​

On September 19, 2025, President Trump issued a proclamation restricting the entry of certain H-1B nonimmigrant workers, requiring a $100,000 payment to accompany or supplement H-1B petitions for new applications.

Hodgson Russ Partner Jennifer Brevorka presents “Plenary: Case Law Update” at the Canadian Franchise Association’s Franchise Law Day on September 18, 2025 with Christopher Horkins of Cassels Brock & Blackwell LLP. 

Hodgson Russ Partner George Eydt presents "Franchise M&A: Legal and Strategic Considerations for Growing Systems" at the Canadian Franchise Association's Franchise Law Day on September 18, 2025. 

Hodgson Russ Attorney Cheyenne Freely has been appointed to the Rule of Law Committee for the Bar Association of Erie County.

In their latest article for Tax Notes State, Hodgson Russ attorneys Timothy P. Noonan and Kevin R. Harkins analyze the New York City Tax Appeals Tribunal’s 2024 annual report, revealing significant operational concerns. The report shows a troubling lack of administrative law judges, leading to a near standstill in case resolutions and a growing backlog.

Hodgson Russ Partners Daniel Spitzer and Henry Zomerfeld were quoted in a recent article by Bloomberg Law News titled “New York Church Case to Shed Light on Tax Exemption, Zoning Laws.”

Hodgson Russ Partner Anthony Yanez attended the Association of Corporate Counsel South Florida Chapter’s 15th Annual CLE Conference hosted at the Seminole Hard Rock Hotel & Casino in Hollywood, FL.

Hodgson Russ Partner Timothy Noonan was quoted in the Tax Notes article, “Federal Suit Highlighting Judge Shortage at NYC Tribunal Is Withdrawn.”

Hodgson Russ Partner Sujata Yalamanchili participated in a panel discussion titled “Portrait of a Graduate” for the Williamsville Central School District during administrative meetings the week of August 20, 2025.

In July 2024, Nike sued Dominic Ciambrone, also known as “The Shoe Surgeon,” in federal court in Manhattan for trademark infringement and related claims. Just shy of a year later, in June 2025, the parties reached a settlement, resolving the year-long, $60 million lawsuit for an undisclosed amount.

Hodgson Russ Partner Jennifer Brevorka was featured in Canadian Lawyer Magazine alongside two former federal prosecutors to share insights on what Canadian companies can expect and how to prepare following the US DOJ’s new focus on tariff evasion.

Hodgson Russ Partner Timothy Noonan authored “States (and Taxpayers) Dodge a PTET Bullet” for Tax Notes. This is one of the more interesting and under-the-radar aspects of the One Big Beautiful Bill Act that didn’t make it into the final legislation.

Hodgson Russ Attorneys Kevin Harkins and Michelle Helm were recently featured in a Law360 Tax Authority article, highlighting their decision to join the firm’s renowned State & Local Tax Practice.

On Thursday, August 7, 2025, Jennifer Brevorka will join Nader Hasan of Stockwoods, in a session titled “Navigating Justice in the Courtroom and in the Court of Public Opinion” at the Bridging Borders: Canadian and US Legal Perspectives conference in Toronto.

Thomas D’Antonio, Joshua Feinstein, Hugh Russ, and Eric Ward have been named to the U.S. District Court for the Western District of New York’s 2025 Pro Bono Honor Roll.

Hodgson Russ Attorneys Daniel Kelly and Joseph Tantillo co-authored an article for the NYSSCPA’s Tax Stringer.

Hodgson Russ is providing legal counsel to New Energy Equity, a Maryland-based solar developer, on a $3.7 million community solar project in the Town of Poland, Chautauqua County.

Hodgson Russ Attorney Ryan Hughes recently published an article titled “Best Practices in Selection of Curriculum and Materials” in the New York State School Boards Association’s OnBoard newspaper

Congratulations to Hodgson Russ Partner Jodyann Galvin on being named one of Buffalo Business First’s 2025 Women of Influence Award winners.

One Big Beautiful Bill Act Modifies Qualification Requirements for Renewable Energy Tax Credits, Bringing Increased Scrutiny to Foreign Participation in US Clean Energy Economy and Shifting Incentives Away from Wind and Solar

Just a few months after Hodgson Russ Partners, Timothy Noonan, and Open Weaver Banks called attention to a critical ALJ shortage, the New York City Tax Appeals Tribunal’s ALJ Division appointed a new Chief ALJ.

Hodgson Russ attorneys Evan Anderson and Elizabeth Holden were invited to elaborate on their recent client alert, "Little Clarity for Renewable Energy Developers in the Senate's Proposed Amendment to the AFIDA," for Law360.

On June 13, 2025, the New York State Public Service Commission (PSC or Commission) issued an Order Instituting Proceeding to Establish Cybersecurity for Information Technology (Cybersecurity Proceeding) in Case 25-M-0302, which includes the presentation of draft regulations for stakeholder comment.

Hodgson Russ Palm Beach Managing Partner James Bandoblu presented at the 17th Annual Tax Controversy Forum in New York City.

Hodgson Russ Partner Thomas Berkman was featured in Law360 about joining the firm.

New York’s Real Property Tax Law (“RPTL”) § 487 provides a tax exemption for qualifying renewable energy systems, including wind and solar projects.  Taxing jurisdictions that have not opted out of the exemption can require a payment-in-lieu-of-taxes (“PILOT”) agreement, but must respond to a developer’s notice.  A recent appellate court case reviewed the obligations of project developers, owners, and taxing jurisdictions, holding that a developer had properly given notice to a school district.

Hodgson Russ Partner Timothy Noonan was quoted in The Wall Street Journal regarding proposed changes to SALT cap workarounds. 

Elizabeth Pascal was quoted by Law360 in “NY ALJ OKs Like-Kind Exchange On Investors' Same-Day Sale,” authored by Paul Williams.