ZIPP & TANNENBAUM - Key Persons
Charles Applebaum has been practicing since 1973. He started clerking for the Assignment Judge of Hudson County, and afterward became an associate of the Greenbaum firm (then known as Greenbaum Greenbaum Rowe and Smith). After a beneficial experience as a litigator, Mr. Applebaum concentrated his practice in commercial real estate. In addition to his own practice, he is of counsel to Zipp & Tannenbaum, LLC, a law firm specializing in real property taxation, redevelopment law and other real property litigation. At this firm, he continues his commercial real estate practice to complement the real estate tax appeal, condemnation and redevelopment work of the firm. He was a partner for 10 years at Greenbaum specializing in commercial and residential subdivisions, acquisitions, financings and land use applications.
Over the course of his career, Mr. Applebaum has also devoted time to educational matters and lecturing. In 1988 he was elected as a member of the American College of Real Estate Lawyers and was a chairman of the Essex County real estate committee and later also chairman (1989 to 1994, 1996, to 1997) of the Significant Literature and Publications Committee, Real Estate Division, Real Property Probate and Trust Section of the American Bar Association. In addition, he was an adjunct professor at both Rutgers Law School and Seton Hall Law School, teaching an upper class course in real estate. Mr. Applebaum has written numerous articles, co-authored a two volume New Jersey Forms Book, and lectured numerous times for the Institute of Continuing Legal Education. Below is a listing of those endeavors.
While at the Greenbaum firm, he earned an LL. M. in Taxation at New York University Law School, to complement his J.D. from Rutgers-Newark Law School and his B.A. from the University of Pennsylvania. Later on he left Greenbaum to become General Counsel to the M. Alfieri Organization. In addition to the commercial real estate work, Mr. Applebaum became well versed in commercial leasing at the Alfieri Organization which owned, managed and developed several million square feet of office and flex space. As general counsel he was responsible for administrative, corporate and litigation matters as well as commercial real estate including development, leasing and financing. After 12 years, he became General Counsel to Kara Homes Inc. and all of its affiliates and helped general counsel Kara Homes, which became one of the fastest growing and largest builders in the state. Four years later he became General Counsel to the Pinnacle Organization, a sophisticated developer of unique urban/suburban residential and commercial properties. Although still a consultant on a regular basis with Pinnacle, Mr. Applebaum started his own law firm in 2007, which is primarily limited to the practice of commercial real estate and expert testimony in Court on real estate related matters.
Cheryl Tennant Humes graduated summa cum laude with a Bachelor's Degree in Philosophy from Bloomsburg University and later went on to get her Juris Doctor degree from Widener University in 2005.
Job Titles:
- Attorney at Law
- Education
John Zipp joined Zipp & Tannenbaum, LLC in the summer of 2022. His practice focuses on all aspects of real property litigation, including real property taxation, redevelopment law, eminent domain, and land use.
Prior to joining Zipp & Tannenbaum LLC, Mr. Zipp was an attorney at Covington & Burling, LLP., in their Washington D.C. office. There, his practice focused on complex commercial litigation, including product liability; mass tort liability; tax; and Food & Drug. Mr. Zipp's representation included defending several fortune 100 companies in all stages of litigation, from discovery through trial. Mr. Zipp also maintained an active pro bono practice specializing in landlord/tenant law.
Mr. Zipp graduated with a B. A. in Political Science from Franklin & Marshall College, where he was a four-year member of the varsity swim team. He obtained his Juris Doctorate from American University Washington College of Law in 2017, where he graduated summa cum laude and Order of the Coif. While there Mr. Zipp was an Articles Editor for the American University Law Review.
John Zipp joined Zipp & Tannenbaum, LLC in the summer of 2022. His practice will focus on all aspects of real property litigation, including real property taxation, redevelopment law, eminent domain, and land use.
Job Titles:
- Attorney at Law
- Education
Joseph G. Buro received his B.A. in Psychology from Boston University in 2002. He graduated from the Rutgers School of Law in Camden (known as the Rutgers Law School as of August 2015) with High Honors in 2005. While attending, he served as Lead Articles Editor and Executive Board Member of the Rutgers Law Journal and published a case comment in the Journal's annual state constitutional law review. He also volunteered for a nonprofit organization dedicated to enforcing voter rights in low-income, urban areas, especially in and around Camden, New Jersey. Following law school, Mr. Buro clerked for the Honorable Stephen Skillman, Presiding Judge of the Superior Court of New Jersey, Appellate Division, in Trenton, New Jersey.
Mr. Buro joined the law firm of Zipp & Tannenbaum, LLC, a law firm specializing in real property taxation, redevelopment law and other real property litigation, in February of 2012. He is admitted to practice law in both New Jersey and Pennsylvania and a significant part of Mr. Buro's practice is dedicated to representing and advising clients on all aspects of redevelopment projects. In that regard, Mr. Buro has guided clients through much of the redevelopment process, which includes the preliminary investigation, redevelopment area designation, preparation and passage of the redevelopment plan, negotiation of the redevelopment agreement, land use approvals, and property assemblage. Mr. Buro's redevelopment process is complemented by the firm's extensive experience in securing long and short-term tax abatement agreements for clients and their representation in eminent domain and condemnation matters.
During his tenure, Mr. Buro has appeared before the Tax Court of New Jersey, the Superior Court of New Jersey, Appellate Division and Law Division, numerous county tax boards throughout New Jersey, and the Assessment Board of Appeals in Pennsylvania. He has experience litigating complex cases involving office complexes, hotels, manufacturing facilities, general industrial and warehouse properties, regional malls, retail centers, apartment complexes, condominiums and golf courses. He has also represented taxpayers and municipalities in exemption, abatement and farmland assessment matters.
Prior to joining Zipp & Tannenbaum, LLC, Mr. Buro was associated with the firm DeCotiis, FitzPatrick & Cole, LLP, where he represented private developers and government entities in tax, redevelopment, and large-scale public projects. Although his contributions were crucial to the ground-breaking Hudson Lights project in Fort Lee, New Jersey, Mr. Buro is particularly proud of his work on behalf of the New Jersey Turnpike Authority which resulted in the creation of over one hundred (100) acres of public parkland spanning six (6) municipalities in Mercer County, New Jersey.
Mr. Buro was selected as a "Rising Star" in Real Estate by the New Jersey Monthly Magazine publication, "Super Lawyers" in 2014 and 2015. He's passionate about the conservation and preservation of our natural environment and also works to raise money for the Make-A-Wish Foundation.
Job Titles:
- Attorney at Law
- Education
Megan Sassaman is active in all aspects of civil litigation for public and private clients for local property taxation, eminent domain and real estate valuation-based issues. Ms. Sassaman has served as local property tax counsel for multiple municipalities handling various property types including offices, casinos, hotels, warehouses, high density residential properties, industrial and retail properties. Ms. Sassaman also represents private taxpayers involving appeals of data centers, office parks, reservoirs and hospitals. She advises clients on matters regarding property tax issues, liabilities and exemptions. As part of her local property taxation work she regularly appears before numerous County Boards of Taxation as well as the New Jersey Tax Court.
A great deal of Ms. Sassaman's practice also focuses on infrastructure planning and implementation where her work includes the coordination of property assemblage for right of way corridors, utility projects and roadway improvements. Her work includes counseling to private and public entities with regard to due diligence and property valuation for the procurement of purchase and sale agreements, right of entry permits, temporary workspace licenses, and easements, for partial and full takings.
Prior to joining Zipp & Tannenbaum, LLC, Ms. Sassaman was a partner at DeCotiis, FitzPatrick & Cole, LLP. She also worked at the National Hockey League and Seton Hall's Center for Policy and Research, where she remains a senior fellow. Her collaborative research and authorship at the Center for Policy and Research has been internationally recognized and has been cited by and included in the Congressional Record of the House Armed Services Committee, the Senate Armed Services Committee and the Senate Judiciary Committee. Ms. Sassaman holds a B.S. in Sports Management from New York University, where she graduated cum laude, and a J.D. from Seton Hall University School of Law, where she was a Chancellor's Scholar.
Michael Kurpiewski joined Zipp & Tannenbaum, LLC, in September of 2018. Mr. Kurpiewski is dedicated to working closely with and providing assistance to clients as part of a team of professionals that monitors and manages all aspects of real property taxation…
Job Titles:
- Attorney at Law
- Education
Paul Tannenbaum's practice includes representation of taxpayers in Pennsylvania and New Jersey with respect to a wide variety of commercial, industrial, retail, assisted living and nursing home, corporate headquarter, apartment, hotel, golf and resort properties including the Franklin Mills Mall, Cheltenham Mall, Montgomery Mall, The Crossings Premium Outlets, Riverside Square Mall, Quakerbridge Mall; the Chester Downs Casino; the United States Postal Services' former Airmail Facility at the Philadelphia International Airport; Hertz' corporate headquarters; the Cove Haven, Paradise Stream, and Pocono Palace resorts in Monroe County, Pa., Shackamaxon Country Club, and the Red Bull Arena Soccer Stadium. Mr. Tannenbaum has also represented numerous clients in property tax matters involving exemptions, abatements, and farmland assessments, as well as property owners in condemnation proceedings. Mr. Tannenbaum also frequently counsels clients with respect to property tax issues relating to the purchase and sale of real estate, and assisting clients with property tax projections for budgetary purposes. Mr. Tannenbaum is a former member of the New Jersey Supreme Court Committee on the Tax Court, and lectures regularly on issues involving local real property taxation.
Prior to joining Zipp & Tannenbaum, L.L.C., in September 1997, Mr. Tannenbaum was a Deputy Attorney General with the New Jersey Attorney General's office, where he represented the New Jersey Division of Taxation in matters involving state and local property taxation.
Job Titles:
- Managing Member
- Senior Partner
- Education
Peter Zipp is the managing member of Zipp & Tannenbaum, LLC, a law firm specializing in real property taxation, redevelopment law and other real property litigation, which he initially founded as a solo practitioner in 1993. Mr. Zipp's practice is almost exclusively devoted to real property valuation issues, while focusing primarily on tax appeals and condemnation matters. He has over 30 years of experience successfully representing taxpayers and municipalities in New Jersey with respect to all types of real estate including regional malls, mixed use developments, corporate headquarters, pharmaceutical complexes, power generating facilities, manufacturing plants, retail centers, hotels, office buildings, warehouses, auto dealerships, condominiums, marinas, casinos, refineries, amusement centers, golf courses and apartment building and residential developments.
Mr. Zipp's extensive trial experiences include trials of Atlantic City casinos, corporate headquarter properties, owner-occupied manufacturing plants, office buildings, industrial buildings, regional malls, and various high rise and multi-unit residential properties. Since starting his practice, Zipp & Tannenbaum, LLC has obtained assessment reductions resulting in tax savings of over 100 million dollars for their clients. He is one of only a handful of individuals in the country that hold both a law degree along with an MAI designation from the Appraisal Institute. Additionally, Mr. Zipp is one of only a few individuals in New Jersey that is a practicing lawyer as well as a State Certified General Real Estate Appraiser. He started his career as a real estate salesperson while attending college and became a licensed Real Estate Broker by the age of 23; he also holds a Counsel of Real Estate designation (CRE). Due to his unique background and valuation training, Mr. Zipp brings a very encompassing approach to all issues that involve the valuation and analysis of real property that simply cannot be developed by other attorneys who are not professionally trained as appraisers. His background combined with his extensive trial experience makes him a formidable opponent in any matter that involves the valuation of real property.
Mr. Zipp also has an MBA in finance from Rutgers University and is frequently asked to prepare financial analysis and projections involving investment grade and complex properties. He regularly works along with other attorneys in his firm on redevelopment projects, providing analyses concerning appropriate tax payments and other financial aspects of redevelopment projects. Mr. Zipp manages Zipp & Tannebaum, LLC so that cases are handled by the firm's attorneys in a corroborative manner. This ensures Mr. Zipp's personal involvement in all of the firm's cases, including key decisions regarding settlement and trial strategy, notwithstanding the fact that the firm typically will file nearly one thousand tax appeals every year.
Mr. Zipp has also been a member of New Jersey Supreme Court Committee on the Tax Court for over 16 years and has been the Committee's Vice-Chairman for more than 10 years. Notably, he was involved with the development of the Differentiated Case Management System and Standard Form Interrogatories employed by the New Jersey State Tax Court. He also serves as a co-counsel to the New Jersey Association of Municipal Assessors. Mr. Zipp received his B.S. from Saint Joseph's University and his J.D. and M.B.A. degrees from Rutgers University. Throughout his career, he has lectured to appraisers, assessors and attorneys on valuation issues and continues to do so every year.
Peter Zipp is the managing member of Zipp & Tannenbaum, LLC, specializing in real property taxation, redevelopment law and other real property litigation, which he initially founded as a solo practitioner in 1993.