Brett J. Gottlieb joined TWLL 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, ICIP/ICAP, and FRESH.
Mr. Gottlieb counsels clients regarding their property tax benefit applications with regards to project eligibility, benefit calculation, benefit planning, and implementation of the exemption or abatement of real property tax in the City of New York. He has brought his vast knowledge of the real estate development process, business acumen, and technological expertise to the firm.
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. Mr. Gottlieb has created an industry leading database which acutely monitors the construction development process through the various stages of the benefit applications.
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.
For the FRESH Program, Mr. Gottlieb counsels clients on the application process/submission, benefit calculation and planning, and various program requirements and restrictions.
Mr. Gottlieb has created an industry leading database which acutely monitors the construction development process through the various stages of the benefit applications. His information technology skills have revolutionized the way in which the firm interactively monitors the progress of hundreds of matters via smart reports and database management.
Mr. Gottlieb prepares and reviews opinion letters for eligibility regarding New York City property tax benefits.
In 2019, Mr. Gottlieb was invited to become a Partner TWLL.
Phone: 212-687-3747 Ext. 203
- 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