Brett J. Gottlieb, Partner

Brett J. Gottlieb

Brett J. Gottlieb

Brett J. Gottlieb joined TKWLL in 2006 right after earning his J.D. from Brooklyn Law School.  He currently represents real estate owners, lessees and developers in applying for New York City’s real property tax incentives including 421-a as well as ICIP/ICAP programs.

Mr. Gottlieb counsels clients regarding their property tax benefit applications with regards to project eligibility, available benefits and implementation of tax benefits.

For the Industrial Commercial Abatement Program (ICAP), Mr. Gottlieb counsels applicants on the various issues surrounding the Department of Labor Services, Division of Labor Services Equal Employment Opportunity and Minority and Women Business Owned Enterprise requirements. These include Construction Employment Reports and subcontractor certifications.  Additionally, Mr. Gottlieb advises owners, developers, architects, and contractors as to the Department of Finance ICAP requirements and the required disclosures.  Mr. Gottlieb also files the annual Certificate of Continuing Use for ICAP beneficiaries.

For the 421-a Partial Tax Exemption Program, Mr. Gottlieb counsels clients on site eligibility and other 421-a issues including rent stabilization requirements, affordable housing requirements within the Geographic Exclusion Area, the purchase, sale, or transfer of 421-a negotiable certificates, the Architect and CPA certifications, and Division of Homes & Community Renewal (DHCR) matters including initial and annual rent registrations.

Mr. Gottlieb also represents purchasers and sellers in the transfering of title for residential condominium units, cooperative shares, and private homes.

Phone: 212-687-3747 Ext. 203

Bar Admissions

  • New York, 2007


  • Graduate Certificate Real Estate Development, New York University, 2013
  • J.D., Brooklyn Law School, 2006
  • B.S., cum laude, State University of New York, Binghamton University, 2003

Professional Associations and Memberships

  • Real Estate Tax Review Bar Association
  • New York State Bar Association
  • New York County Lawyer’s Association
  • American Bar Association