Paul T. Sheppard is Chair of Hinman, Howard & Kattell’s Real Property Tax Assessment and Condemnation Practice Group and a member of the firm’s Litigation Practice Group. Paul handles a variety of complex litigated matters, including real property tax certiorari and eminent domain proceedings, commercial contractual disputes, restrictive covenant and unfair competition claims, Article 78 proceedings regarding municipal employment and labor disputes, employment discrimination actions, and appellate proceedings. He also has extensive experience representing both plaintiffs and defendants in personal injury actions.
Paul has secured real property tax assessment relief for hundreds of clients, including the owners of industrial campuses, manufacturing facilities, nursing homes, medical and professional office buildings, commercial properties, gas stations, restaurants, apartment complexes, mobile home parks, banks, regional malls, fiber optic cable systems, properties improved with cellular towers, residential rental property, student housing facilities and owner-occupied residential property.
In addition to typical valuation issues, Paul has actively litigated claims of selective reassessment, protecting new owners from “welcome stranger” and similar tax increases. He has also secured tax exemptions for hospitals, churches, schools and nonprofit organizations.
Representative reported decisions include Yurecka v. Zappala, 471 F.3d 59 (3d Cir. 2006); Ball v. Metallurgie-Hoboken-Overpelt, S.A., 902 F.2d 194 (2d Cir. 1990); White v. County of Cortland, 97 N.Y.2d 336 (2002); Waldo’s, Inc. v. Village of Johnson City, 74 N.Y.2d 718 (1989); Matter of Ash, 180 A.D.3d 1288 (3d Dept. 2020); Garelle v. Geinitz, 145 A.D.3d 1383 (3d Dept. 2016); United Health Services Hosps., Inc. v. Assessor, 122 A.D.3d 1177 (3d Dept. 2014), lv. denied 25 N.Y.3d 909 (2015); McKay v. Village of Endicott, 113 A.D.3d 989 (3d Dept. 2014); Central N.Y. Oil & Gas Co. v. Porto Bagel, Inc., 106 A.D.3d 1152 (3d Dept. 2013); Meaney v. Village of Johnson City, 95 A.D.3d 1640 (3d Dept. 2012); Rauschmeier v. Village of Johnson City, 91 A.D.3d 1080 (3d Dept. 2012); PMA Mgmt. Group v. White, 90 A.D.3d 1691 (4th Dept. 2011); Richards v. City of Binghamton, 80 A.D.3d 1022 (3d Dept. 2011); Giblin v. Village of Johnson City, 75 A.D.3d 817 (3d Dept. 2010); Regal Enter. Group v. New York State Div. of Human Rights, 61 A.D.3d 1102 (3d Dept. 2009); Montgomery v. Bd. of Assessment Review, 30 A.D.3d 747 (3d Dept. 2006); Pacheco v. United Med. Assocs., 305 A.D.2d 711 (3d Dept. 2003); DeCapua v. Dine-a-Mate, Inc., 292 A.D.2d 489 (2d Dept. 2002); N.Y.S. Elec. & Gas v. Bd. of Assessors, 285 A.D.2d 945 (3d Dept. 2001); Walter v. State, 235 A.D.2d 923 (3d Dept. 1997); Endicott Johnson Corp. v. Assessor, 209 A.D.2d 759 (3d Dept. 1994); Rankin v. Harding, 191 A.D.2d 926 (3d Dept. 1993); Creamery Hill, LP v. Fox, 73 Misc. 3d 728 (Sup. Ct. 2020); Bidwell v. N.Y.S. Mun. Workers’ Alliance, 7 N.Y.S.3d 240 (Sup. Ct. 2014); Zervos v. City of Binghamton, 910 N.Y.S.2d 409 (Sup. Ct. 2009); Wilson v. Dziedzic, 13 Misc. 3d 242 (Sup. Ct. 2006).
Paul has lectured at Broome County Bar Association and Greater Binghamton Chamber seminars on tax assessment, no-fault insurance, motion practice, non-compete agreements and ethics. He also has been an adjunct lecturer at Binghamton University.
Paul has been repeatedly selected as a “Super Lawyer” for upstate New York.
Paul has been involved with youth sports for many years. He has coached baseball in and served on the Board of the Maine-Endwell Little League, and has coached soccer in and served on the Boards of the B.C. United Soccer Club and Maine-Endwell Soccer Club. He also volunteered as a track official at the Regional Special Olympics Spring Games.
Paul has also served as an attorney-advisor for high school Mock Trial teams, and currently serves as a Mock Trial judge. Paul is a Past President of the Live Wire Club and was a member of and the Head Writer for the Live Wire Players.
Paul is General Counsel to the firm, a member of the firm’s Executive Committee, and a member of the firm’s Technology and Pension Committees. He is also pro bono counsel to the Broome County Urban League.
