Benjamin Michael Williams

Benjamin M. Williams joined Rosenberg & Estis, P.C. in 2018 and is a Member of the firm and leads the firm’s Property Tax Department. Williams’ practice focuses on property tax reductions and planning. He has represented thousands of clients in property tax appeals and at New York City Tax Commission hearings. He also has a depth of experience in real estate tax projections for development, acquisition, leasing, financing and budgeting. Williams’s forte is in reducing property taxes for co-ops and condos, multi-family residential, office, and retail properties.

Williams has worked on Industrial and Commercial Abatement Program (ICAP), ICIP, 421-a, 485-x, 467-m, J-51, Not-For-Profit, Childcare Center exemption and abatement applications and projections.

Prior to joining Rosenberg & Estis, Williams was an attorney with Podell, Schwartz, Schechter & Banfield, LLP. Prior to that, as an electrical engineer, Williams began his career valuing power plants, preparing purchase price allocation and cost segregation studies, and appraising machinery & equipment. Williams is an Accredited Senior Appraiser of the American Society of Appraisers, but isn’t currently practicing as an appraiser.

Notable Work

Argued thousands of cases at New York City Tax Commission hearings, saving clients millions of dollars.

Represented dozens of properties, including co-ops and condos, on obt=ining J-51-R property tax abatements.

Prepared property tax projections, often for financing purposes, of office, hotel, residential, retail.

Industrial and Commercial Abatement Program (ICAP) tax projections and application filings

Real estate tax escalation provisions in leases: projected taxes and advised prospective tenants of major properties, e.g. Hudson Yards, World Trade Center.

Obtained tax class changes for predominantly residential properties with up to 10 units, bringing properties into more favorable tax classes with limitations on assessed value increases (e.g. tax classes 1, 2A, 2B, 2C).

Real Property Income & Expense (RPIE) and Storefront Registration filing: advised on how to complete the form, removed monetary penalties, cleared for Tax Commission hearings.

Classes & Seminars

Latest property tax updates - Legal, BOMA’s Codes & Regs Committee, December 2025

Mitigating Capital Costs: J-51-R Incentives Grants Abatements, Council of New York Cooperatives & Condominiums (CNYC)’s 45th Annual Housing Conference, October 2025

J-51 Reform Program, client webinar, March 2025

J-51 Reform Property Tax Abatement Program, Council of New York Cooperatives & Condominiums (CNYC) - Action Committee for Reasonable Real Estate Taxes, January 2025

Update in Property Tax Certiorari, Hot Topics Affecting Cooperatives & Condominiums: Cases and Marketplace Developments in the Last Six Months, New York City Bar Association - Cooperative & Condominium Law Committee, November 2024

New York City Property Tax Review: Insights and Best Practices, Rosenberg & Estis in-house CLE, October 2024

NYC Property Taxes for CPAs, New York State Society of CPAs - Real Estate Committee, January 2024

NYC Property Tax Co-ops & Condos, Property Management Company, September 2023

NYC Property Tax Co-ops & Condos, Rosenberg & Estis in-house CLE, September 2023

NYC Property Tax Update, Rosenberg & Estis in-house CLE, January 2022

NYC Property Tax Reform, client webinar, January 2022

New York City Property Tax, Accounting Firm, March 2021

New York City Property Tax, Training for Property Management Company, March 2021

NYC Property Taxes for CPAs (CPE), New York State Society of CPAs - Real Estate Committee, January 2021

NYC Real Estate Tax Projections, client webinar, November 2020

Real Estate Tax Clauses in Leases, Rosenberg & Estis in-house CLE, November 2019

Using NYC OpenData to learn about Tax Exemptions, Rosenberg & Estis in-house CLE, August 2019

Using NYC OpenData to learn about J-51, Rosenberg & Estis inhouse CLE, March 2019

NYC Real Estate Tax for Brokers, October 2016

NYC Property Taxes & How the Dept. of Finance Values Property, April 2016

NYC Real Estate Tax for Bankers, January 2016

NYC Construction Tax Benefits, New York County Lawyers’ Association (NYCLA) - Construction Law Committee, May 2015

The CPA and the Property Tax: New York City, New York State Society of CPAs (NYSSCPA) - Foundation for Accounting Education (FAE), Real Estate Committee, December 2014

NYC Property Taxes: How They’re Calculated, How to Fight Them, & the 14 Deadly Sins, American Society of Appraisers (ASA) - New York City Chapter 30, November 2013

NYC: Overview of Tax Assessment & Protest System, New York State Society of CPAs (NYSSCPA) - Foundation for Accounting Education (FAE), Real Estate Committee, July 2013

International Association of Assessing Officers (IAAO), Annual Legal Seminar

Recognizing & Separating Real Property, Personal Property, and Intangible Values in Common Indications of Value, International Association of Assessing Officers, 2006 International Conference, Public Utility Section

Wind Energy Appraisal, American Society of Appraisers, Northern New Jersey & Princeton Chapter

Cost Segregation, Financial Consulting Group

Published Works

Property Tax: New York City’s Unfair Property Tax

Published on March 2, 2024 in: New York Law Journal

New York City Property Taxes of Condominiums: Suffixes, Square Footage and Common Interests

Published on December 16, 2025 in: New York Law Journal Co-op / Condo Column

NYC’s J-51 Tax Break Revamp: What Landlords and Brokers Must Know Now

Published on March 24, 2025 in:

What NYC Tax Commission’s 2024 Annual Report Means for Owners & Brokers

Published on January 21, 2025 in:

Honors & Awards

2023 Crain’s New York Business Notable Leaders in Accounting, Tax & Audit • New York Real Estate Journal: “One to Watch” (April 2019) • Rutgers School of Engineering: Distinguished Young Alumnus Medal of Excellence (May 2009)