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Noah S. Chase

Associate

Noah Chase is an associate in the nationally recognized State & Local Tax (SALT) Practice of Hodgson Russ, where he advises clients on a range of complex tax matters involving New York State, New York City, New Jersey, Pennsylvania, and other jurisdictions. He assists individuals and businesses with tax planning, compliance, audits, and administrative appeals and litigation, with a focus on residency and personal income tax issues, sales and use tax, and corporate income tax.

During law school, Noah had many internships, including the Albany County District Attorney’s Office, the U.S. Attorney’s Office for the Western District of New York, and with two federal judges for the Northern District of New York. He was also a summer associate at the firm. After graduation, he spent a year clerking for the United States Bankruptcy Court for the Western District of Michigan before joining Hodgson Russ as an attorney.

Education

University of Minnesota, B.S.

Albany Law School of Union University, J.D., magna cum laude

Admissions

  • New York
  • New Jersey
  • Pennsylvania

Recognitions

  • Former Executive Managing Editor, Albany Law Review

News & Insights

  • AlertHodgson Russ State & Local Tax Alert
    Tax Provisions of Interest in the Enacted 2026-27 New York Budget Bill

    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.”

  • Blog Post
    The Pied-à-terre Tax Has Landed!

    We told you it was coming. Back in April, we covered Governor Hochul’s proposal to impose a pied-à-terre surcharge on NYC second homes, noting that the details – rates, methodology, administration – were still to come. With the Governor’s final budget coming into place, the provisions of the new tax are finalized.

  • Blog Post
    A Pied-à-terre Tax in NYC: Part-Time Living, Full-Time Taxing?

    New York City’s budget gap continues to raise questions as different government leaders suggest potential solutions. And just yesterday, with budget negotiations stalled, Governor Hochul threw out a new idea: the imposition of a pied-à-terre tax in NYC. This isn’t the first time such an idea has been bounced around in Albany. So, what does this mean, and what are the likely consequences? 

  • ArticleTax Notes State
    California’s New Wealth Tax Proposal: Are They Serious?

    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.

  • Blog Post
    When Deference Runs Out of Gas: Third Department Puts the Tribunal in Reverse in Gelco

    Whenever the Third Department tells the Tax Appeals Tribunal that it got a decision wrong, we make sure to pay attention. This time, the Third Department went to the history section of their local library to check out some bill jackets – just in case the statutory language wasn’t clear enough. The case is Gelco Corporation v. New York Tax Appeals Tribunal, and here’s the rundown.

  • Blog Post
    By Their Words You Shall Know Them

    Another installment in the bundled sales and services saga.  The Third Department recently released its opinion in the Matter of Beeline.com v. New York Tax Appeals Tribunal, and we have distilled it down for your enjoyment here.

  • Blog Post
    Only A Matter of Time in the Matter of Hoff

    It’s not that often that we get to see a real bread-and-butter domicile case coming out of New York’s Tax Appeals Tribunal, but we recently got a good one in Matter of Hoff, DTA No. 850209 (N.Y. Tax App. Trib. Oct. 9, 2025).

  • Blog Post
    Adjudicating Tax Disputes in New York: Practice and Procedure before the Division of Tax Appeals and Tax Appeals Tribunal

    On Thursday, November 13, 2025, the New York State Bar Association’s Tax Section put together a one-hour panel event focused on discussing the “Practice and Procedure” of adjudicating tax disputes in New York.  We listened in and thought you’d like to hear about it!

  • AlertHodgson Russ State & Local Tax Alert
    New Jersey’s Tax Mediation Pilot Program

    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.

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Noah S. Chase / News & Insights