I want to do a building wide property tax grievance for our Condo complex using the tax certiorari approach where condo association is liable for fee to lawyer and do all the units at once. Currently in Nassau county condos three stories or less can grieve similar to a single family home and the last two years we did it this way, our lawyer sent a letter to owners offering them a discounted rate of 1/3 of first years savings. The owner paid fee but only 1/2 the building signed up two years running and I am afraid market values and taxes will get out of whack with half the building paying lower taxes than the other half.

Can I do a tax certorori next year for all the units next year so I get 100% coverage? If I do can I take all the refund into reserve account or do I have to pay back owners their prorated amounts?

Right now we have a loan I could pay off with refund that has 7% interest and since unit owners took write off on property taxes in prior years they would own taxes on the refund received.

Also if I do refund unit owners can I with hold past due arrears?

Refunding owners seems to not be very cost efficient. I have a lot of tracking to do, then calculating out Star, Vets etc exemptions. Then in end the owners may have to pay tax on it. Meanwhile condo associations dont pay tax so I could take it vs loan or reserve account tax free. Would be a double impact to property values. We would have lower property taxes and a better reserve account or a lower loan amount. Win Win