Rebecca Michele Speno

I am a real property attorney who focuses my practice exclusivbely on real property exemption and valuation issues. For over a decade, I have represented individual and large corporate taxpayers, municipalities and school districts in real property tax assessment review proceedings before both administrative assessment review boards and in Supreme Court. My valuation experience and knowledge of the Real Property Tax Law is applied extensively in other practice areas including real estate tranfers, securing conservation easements, leasing, complex business transactions (including PILOTS, construction contracts, financing) andamong others. Rebecca also guides clients, professional associations, colleagues and professional associates through the complexities of state tax relief programs.

The types of properties I've worked with include: deed- and land use-restricted properties; residential subdivisions, developments, private residences (seasonal and year-round), housing projects, estates/mansions, apartment complexes and multi-family homes; private islands, lakes, gaming reserves, ski slopes, golf courses, ice skating rinks and lodges; community centers, temples, fraternity houses, churches, colleges and universities; reservoirs, mining operations and timber/forestry operations; commercial and retail businesses including breweries, malls, shopping plazas, big box stores, restaurants, fast food establishments, minimarts, grocery stores, office buildings, bowling alleys and car washes; industrial manufacturing facilities; printing press operations; storage warehouses and trucking terminals; special franchise properties; utility properties including co-generation and other power plant facilities (hydro, nuclear, wind, landfill-to-gas, farm-to-power), cell towers,  landfills, transmission and distribution pipelines and conduits, water treatment facilities and electric substations; nursing homes; docks, floats, and other associated structures; farms and agricultural land, lands under water (riparian rights) and vacant land.

I also lecture frequently on local, statewide and national stages to taxpayers, government employees, boards and assessors concerning a wide variety of property valuation and real property tax exemption issues. I'm a co-founder of the Women In Tax Assessment group for women valuation and assessment professionals - www.witany.com.