Jerrold F. Janata, Esq.

janata-iacap-hazen-pr_0086Jerrold F. Janata, Esq., has represented corporate taxpayers throughout the country for 50 years. He has litigated numerous complex and high profile cases during this time, and his personal efforts have resulted in many millions of dollars in tax savings for his clients.

Formerly an appraiser and tax attorney for F.W. Woolworth Company, Mr. Janata earned a B.A. degree from Queens College of the City University of New York; an M.B.A. degree in finance from Iona College; and a J.D. Degree from Fordham University School of Law. Mr. Janata is a member of the American Society of Appraisers and a licensed appraiser in New Jersey and Tennessee. Mr. Janata has testified and been qualified as an expert appraiser on both Real Estate and Machinery and Equipment before a numerous State and Local Tax Appeal Boards, State Tax Commissions and Courts in the United States and Canada. Mr. Janata heads the New York and Pennsylvania Property Tax Appeal Practice.

Mr. Janata’s book, Property tax Manual: Strategies and Techniques for Reduction and Control was published by Prentice-Hall in 1979. He also wrote and edited three editions of Property Taxation and the first edition of Sales and Use Taxation, the textbooks of the Institute for Professionals in Taxation (IPT). He has written numerous articles on property taxation for several professional publications and is a member of the taxation editorial board of the Journal of Multistate Taxation and Incentives.

Contact email: jjanata@janatalaw.com

Areas of Practice

  • Real Property Tax Litigation
  • Personal Property Tax Litigation
  • Condemnation Litigation
  • Landlord Real Estate Tax Pro Rata Share Reverse Audits

Bar Admission(s)

  • New York
  • Pennsylvania

Licenses

  • New Jersey Licensed Appraiser
  • Tennessee Licensed Appraiser

Professional Associations and Memberships

  • Taxation Editorial Board of the Journal of Multistate Taxation and Incentives
  • Institute for Professionals in Taxation (IPT)
  • Incentives and Advisory Board and Faculty of the Multistate Tax Institute of the University of Wisconsin at Milwaukee
  • American Society of Appraisers; ASA, Accredited Appraiser – Real Property Urban
  • National Tax Association – Past Chairman, Real Estate Tax Subcommittee
  • New York State Bar Association – Past Chairman, Tax Subcommittee, Equalization Legislation
  • International Association of Assessing Officers (IAAO) Lifetime Member
  • New York State Assessor’s Association

Articles

  • “In Defense of the Property Tax”, Journal of Multistate Taxation and Incentives, October 2013.
  • “Ethical Issues Confronting The State And Local Tax Practitioner,” Institute For Professionals In Taxation [IPT] Advanced State and Local Income Tax School, Georgia Tech, Atlanta, GA, October 26 – 31, 2008.
  • “Court Decisions Require Rethinking The Standard Approaches To Value Of Industrial Plants, Integrated Steel Plants, Oil Refineries, Office Laboratory Facilities and Drug Store Chains,” International Association of Assessing Officers [IAAO] 27th Annual Legal Seminar, San Francisco, CA., November 30 – December 1, 2006.
  • “Contemporary Valuation Issues As They Relate To Ad Valorem Taxation – Case Studies,” American Society Of Appraisers International Conference, Brooklyn, NY, August 1, 2006.
  • “Walking The Ethical Tightrope,” Institute For Professionals In Taxation [IPT] 30th Annual Conference, Huntington Beach, CA, June 25 – 28, 2006.
  • “Property Tax Reform,” The Tenth Annual Multistate Tax Institute National Tax Conference, University of Wisconsin at Milwaukee, June 22, 2006, Section 7, p. 1.
  • Courts Weigh in on Highest and Best Use and other Valuation Issues,@ Journal of Multistate Taxation and Incentives, January 2001.
  • The Impact of Global or Trophy Real Estate Purchases on Real Property Taxes and The After Acquisition Consequences on Asset Values and Personal Property Taxes and Contingency Audit Fees are Against Public Policy,@ Proceedings of the Institute on State & Local Taxation, Georgetown University Law Center, Continuing Legal Education Division, Washington, D.C., 1991.
  • Tenants of Partial Leases Must Ensure Their Right To Contest An Assessment,@ Journal of Multistate Taxation; (March/April 1991), Volume 1, Number 1.
  • New Jersey Tax Service (Matthew Bender) ‘30.01 et seq., AState Business Personal Property Tax,@ (1986 & Supp. 1987).
  • Judicial Review,@ Chapter 75, Real Property Tax, with John Garippa, New York Tax Service, Vol. 3, 1985, Matthew Bender, New York, N.Y.
  • “Appraisals – Use To Determine Fair Market Value in Tax-Oriented Partnerships and Other Transactions,@ Chapter 57, New York University Forty-Third Annual Institute on Federal Taxation, 1985, Matthew Bender, Albany, N.Y.
  • Value Concepts in Property Taxation and Cost Approach as Applied to Real Estate, Machinery and Equipment and Unitary Value Concepts, with Alexander L. Hazen, @New York University, Proceedings of the Second Annual Institute on State and Local Taxation and Conference on Property Taxation, New York City, 1983. Also published in Patrick J. Rohan’s Real Estate Tax Appeals, Vol. 8, Real Estate Transactions, Chapter 8, Valuation of Real Property For Ad Valorem Tax Purposes, 1984, Matthew Bender and Company.
  • Effect of the Trend Toward Requiring Assessment of Realty at Market,@ Journal of Taxation, (January, 1978), Volume 48, Number 1.
  • Assessment Procedures in New Jersey,@ Aspects of Assessment in Ontario, (Fall, 1973, No. 12), Ministry of Revenue, Toronto, Canada.
  • Mock Trial Depicting Ad Valorem Property Tax Appeal,@ Proceedings of the Sixty-Fifth Annual Conference of the National Tax Association, Washington, D. C., (1972).
  • Property Taxes in the U. S. and the Equalization Problem,@ Assessor’s Journal, (January, 1971), Volume 5, Number 4.

Books

  • Property Tax Manual: Strategies and Techniques for Reduction and Control, Prentice-Hall, Inc., Englewood Cliffs, New Jersey (1979).
  • Institute for Professionals in Taxation, Atlanta, GA, Editor: Property Taxation, (1st Ed. 1987, 2nd Ed. 1993 & 3rd Ed. 2004); Sales and Use Taxation (1st Ed. 2004).