Patrick L. Seely, Jr., Partner

Patrick L. Seely, Jr., PartnerProperty Tax Certiorari and Exemption

Condemnation/Eminent Domain

Commercial and Property Disputes

[email protected]

Pat’s breadth of experience permits his clients to efficiently navigate property valuation disputes to the best results.

More About Pat

Pat applies his 25-plus years of experience in the law of New York property valuation and Court rules to assist his clients in navigating real estate appraisals and exemptions for a wide range of properties.  These include power plants, transmission, and distribution wires and pipelines, offices, apartments, condominiums, golf courses and all types of land in property tax and eminent domain matters.  Pat’s practice reaches State-wide starting with the greater Schenectady, Albany, Troy Capital District area.  He has also tried cases in White Plains and on Long Island, north to Plattsburgh, Watertown, and Oswego, and west to Rochester and Binghamton.  His clients often face intricate valuation methodology questions whether attempting to apply the cost, capitalization of income, or comparable sales approaches to valuation.

Pat applies these principals in eminent domain and property tax certiorari proceedings to obtain his clients the best results possible while maintaining a professional relationship with an opponent with whom his clients must often continue working long after their matter ends.

Bar Admissions

State of New York
S. District Court, Northern District of New York
S. District Court, Southern District of New York
S. Court of Appeals for the Second Circuit


Juris Doctor, magna cum laude, Albany Law School Union University
Law Review: Albany Law Review, Executive Editor for Business
Honors: Member, Justinian Society
Honors: Trusts & Estates, Estate Planning, Professional Ethics

Bachelor of Arts in Economics, College of the Holy Cross, Massachusetts
Honors: Monsignor Kavanaugh Medal for Best Paper on Religious Architecture


Rite Aid v. Haywood,  130 A.D.3d 1510 (4th Dep’t 2015)
Central Hudson Gas & Electric Corporation v. Assessor of Town of Newburgh, 73 A.D.3d 1046 (2d Dep’t 2010)
Niagara Mohawk v. Town of Bethlehem, 6 N.Y.3d 744 (NY Court of Appeals 2005)
Mid-Hudson Ministry v. Fine Host Corp., 418 F.3d 168 (2d Cir. 2005)
Erie Blvd. Hydropower, LP v. Town of Ephratah Board of Assessors, 9 A.D.3d 540 (3d Dep’t 2004)
Uncle Sam Garages, LLC v. Capital District Transportation Authority, 171 A.D.3d 1260 (3d Dep’t 2019)
Kermanshahchi v. State, 168 A.D.3d 695 (2d Dep’t 2019)
Adirondack Historical Association v. Village of Lake Placid/Lake Placid Village, Inc., 161 A.D.3d 1256 (3d Dep’t 2018)
In re State, 149 A.D.3d 1317 (3d Dep’t 2017)
Maxon Alco Holdings, LLC v. STS Steel, Inc., 121 A.D.3d 1355 (3d Dep’t 2014)
Birchwood Village LP v. Assessor of City of Kingston, 94 A.D.3d 1374 (3d Dep’t 2012)
County of Orange v. Monroe Bakertown Road Realty, Inc., 91 A.D.3d 772 (2d Dep’t 2012)
Warrensburg Commons LPT v. Town Assessor of Town of Warrensburg, 69 A.D.3d 1282 (3d Dep’t 2010)
Adams v. Schoenstadt, 57 A.D.3d 1073 (3d Dep’t 2008)
Sessa v. Board of Assessors of Town of North Elba, 46 A.D.3d 1163 (3d Dep’t 2007)
Town of New Castle v. New York State Bd. of Real Property Services, 45 A.D.3d 855 (2d Dep’t 2007)
Webb Properties, Inc. v. Town of Newburgh, 43 A.D.3d 1070 (2d Dep’t 2007)
Allstate Equities, LLC v. Town of Newburgh, 43 A.D.3d 1044 (2d Dep’t 2007)
Feiner v. New York State Office of Real Property Services, 25 A.D.3d 1005 (3d Dep’t 2006)
Niagara Mohawk Power Corp. v. Town of Watertown, 6. N.Y.3d 744 (Ct. of Appeals 2005)
North Pole Resorts, Inc. v. Board of Assessors of Town of Wilmington, 13 A.D.3d 1046 (3d Dep’t 2004)
Santa’s Workshop, Inc. v. Board of Assessors of Town of Wilmington, 13 A.D.3d 1047 (3d Dep’t 2004)
Academy Housing Associates v. City Assessor of City of Watertown and Bd. of Assessment Review of City of Watertown, 12 A.D.3d 1036 (4th Dep’t 2004)
Eastern Housing Associates v. City Assessor of City of Watertown, 12 A.D.3d 1035 (4th Dep’t 2004)
Erie Blvd. Hydropower, L.P. v. Town of Ephratah Bd. of Assessors, 9 A.D.3d 540 (3d Dep’t 2004)
Eckerd Corp. v. Gilchrist, 8 A.D.3d 876 (3d Dep’t 2004)
Loughran v. Cruickshank, 8 A.D.3d 799 (3d Dep’t 2004)
Norton Co. v. Assessor of City of Watervliet, 292 A.D.2d 672 (3d Dep’t 2002)
Riggs v. Benning, 290 A.D.2d 716 (3d Dep’t 2002)
Village Square of Penna, Inc. v. Assessor of Town of Colonie, 187 Misc.2d 845
Owens Corning v. Board of Assessors of Town of Bethlehem, 279 A.D.2d 118 (3d Dep’t 2001)
Blumberg v. Sherman, 185 Misc.2d 402
In re Acquisition of Real Property by County of Tompkins, 265 A.D.2d 659 (3d Dep’t 1999)
Saratoga Harness Racings, Inc. v. Williams, 91 N.Y.2d 639 (Ct. of Appeals 1998)
Scott v. KeyCorp, 247 A.D.2d 722 (3d Dep’t 1998)
Hubbard v. Town of Sand Lake, 246 A.D.2d 722 (3d Dep’t 1998)
American Cyanamid Co. v. Board of Assessors, Nanuet Union Free School Dist., 243 A.D.2d 630 (2d Dep’t 1997)
Town of Ohio v. New York State Office of Real Property Services, 241 A.D.2d 878 (3d Dep’t 1997)
Landau v. Assessor of Town of Carmel, 236 A.D.2d 403 (2d Dep’t 1997)
Kirtoglou v. Fogarty, 235 A.D.2d 1019 (3d Dep’t 1997)
People v. Helinski, 222 A.D.2d 788 (3d Dep’t 1995)
General Acc. Fire & Life Assur. Corp., Ltd. v. North American Systems, Inc., 216 A.D.2d 725 (3d Dep’t 1995)

Professional Affiliations

New York State Bar Association
Albany County Bar Association
New York State Assessors’ Association

Speaking Engagements, Publications, & Conferences

“Defending a Certiorari Proceeding,” Review and Reduction of Real Property Assessments in New York, Lee & LeForestier, New York State Bar Association, Chapter, 2000