David M. Wise

David Wise is an attorney admitted to the practice of law in New York with thirty-five years experience in litigation primarily related to the valuation, taxation, and regulation of utility property, and is presently in practice with the Law Offices of David M. Wise, P.A., based in Babylon, New York.  

Mr. Wise’s private sector clients have included many major telecommunications providers, both wireline and wireless, as well as several major power producers.  Mr. Wise has also represented numerous governmental clients and not-for-profit clients on utility related matters. 

Mr. Wise was previously a senior tax attorney at the Consolidated Edison Company of New York and a trial attorney at the Tax Division of the United States Department of Justice, where he received the Outstanding Tax Division Attorney award in 1986.  Mr. Wise received a joint J.D. and M.P.A. from the University of Wisconsin, where he was awarded the Order of the Coif and the Outstanding Academic Achievement Award.  He received an LL.M. in Taxation from Georgetown University Law Center.

    Significant decisions obtained by Mr. Wise and his firm have included:

A.   Astoria Gas Turbine Power v. New York City Tax Commission, 7 N.Y.3rd 451 (2006) held that competitively owned and operated utility property should not be taxed as “utility real property” in New York State.  This has resulted in a revamping of the taxation of energy and telecommunications related real property in much of New York State.  As direct result of this litigation, telecommunications and energy clients of Mr. Wise’s firm have recovered refunds in excess of $35 million.

B.    KIAC Partners v. Cerullo, 260 A.D.2d 381 (2nd Dep’t 1999), held that competitively operated power plants were eligible for a 100% property tax exemption under New York City’s Industrial and Commercial Incentive Program.  This decision fundamentally altered the economics of power plant construction in New York City.

C.    RCN New York Communications  and Level 3 Communications, v. City of New York, 95 A.D. 3rd 456 (1st Dep’t 2012) held that fiber optics infrastructure owned by telecommunications companies was not separately assessable real property. 

Mr. Wise’s publications have included “The Condemnation of Public Utility and Other Specialty Properties Already Dedicated to the Public Use,” Government Law and Policy Journal of the New York State Bar Association (Spring 2007); “Mozzarella, Pepperoni and the Property Tax Implications of Broadband Deregulation under Brand X,” Proceedings Wichita State University Workshop (July 2006); “The Problem of Just Compensation in the Condemnation of ‘Public Use’ Property,” in Condemnation Law, New York State Bar Association (Albany, 2005); “The Impact of the FERC Open Access Tariff on Valuation for Ad Valorem Purposes,” Proceedings Wichita State University Workshop, (August 1996); and “The ‘Bundle of Rights’ Doctrine in the Age of Unbundling,” Proceedings Wichita State University Workshop (August 1995.)