Hugh Heller has been practicing law for more than 40 years, concentrating in real property leasing, acquisition and sales transactions, state and local taxation, labor law, and related matters. He represents many owners and operators of parking facilities in New York City, and has been general counsel to the Metropolitan Parking Association for more than 35 years. He has substantial experience in state and local taxation issues, including sales tax, commercial rent tax and unincorporated business tax. He has counseled clients in transactions involving: parking garages, office buildings, and multi-family apartment houses, securing and closing permanent financing; sale/lease-back transactions; air right transfers; long-term net leases; management and operating agreements; and office space and store leases.
