Paul J. Korngold

Paul J. Korngold

Of Counsel


J.D., Brooklyn Law School, 1976
B.S., magna cum laude, Boston University, 1973

Real Estate Tax Review Bar Association
New York State Bar Association
New York City Bar Association
The American Bar Association
The New York County Lawyers Association
The New Rochelle Bar Association

Paul J. Korngold specializes in all New York City real estate tax matters, often consulting with owners, developers, and attorneys on current and future real estate tax implications. He is an expert in writing real estate tax opinions and projection letters that are often included in condominium and cooperative offering plans. Paul also represents clients in all the major tax incentive programs including 421-a, 421-a(16), J-51 and ICIP/ICAP and MCI DHCR matters.

Formerly a partner of the law firm Tuchman, Korngold, Weiss, Liebman & Lindemann, LLP, Paul formed Korngold Powers LLP alongside Grace Betancourt Powers in 2021. They both joined DL Partners in 2024.

Over the course of his four decades in practice, Paul has served as:

  • An adjunct instructor of law at New York Law School
  • A representative of Network of Bar Leaders
  • Chairman of the Law Committee of Associated Builders and Owners of Greater New York
  • Director of New York State Builders Association
  • Director of Associated Builders and Owners of Greater New York
  • President of Real Estate Tax Review Bar Association

Paul is frequently quoted as an authority on real estate tax matters, J-51 real estate abatements, and tax abatement and exemptions in publications such as the New York Law Journal, The New York Times, and The Wall Street Journal.

He has been retained as an expert witness on real estate tax matters and has lectured on real estate tax certiorari, tax exemption, and transactional real estate matters before many organizations (Rent Stabilization Association, New York County Lawyers Association, New York Association of Realty Managers, Council of New York Cooperatives & Condominiums, Federation of Housing Cooperatives, Bar Association of the City of New York, Real Estate Tax Review Bar Association, Community Housing Improvement Program, and Associated Builders and Owners of Greater New York.)