Steven M. Goldman

Partner

Steven M. Goldman is a Partner in Kurzman Eisenberg’s Real Estate practice group. Steven’s practice covers all facets of the cooperative/condominium conversion ownership process, including representing cooperative boards of directors and condominium boards of managers, developers, and sponsors of condominium/cooperative projects, as well as the drafting and filing offering plans for sale of ownership interest in such projects. As part of his practice, Steven has appeared regularly before the New York State Office of the Attorney General. In addition to advising cooperative corporations and condominium associations on their day to day issues and transactions, Steven has also been active in the acquisition, development, construction, financing, and sales phases of many real estate projects in the New York City metropolitan area. Steven is an analytical problem solver, handling issues like construction deficiencies, sponsor defaults and lender workouts, all of which have become too common in the present economic environment.

In a matter of first impression, Steven and fellow Kurzman Eisenberg attorney Michael Weitzner obtained a ruling from the New York State Department of Taxation and Finance on behalf of the former owners of the Hotel now known as the Dominick that the Units in the hotel condominium are not subject to the New York State Mansion Tax. The Mansion Tax, New York Tax Law Section 1402-a, is an additional real property tax payable by purchaser of conveyances of residential real property when the consideration exceeds one million dollars. The ruling determined that the hotel-condominium units are not residential property for the purposes of Mansion Tax.

Steven has been active in community educational associations and has served on his local library board, board of education and as president of a charitable foundation for the support of public school education. On a professional level, he has lectured before numerous professional groups, taught continuing legal education courses, and has written or co-authored a number of articles in his area of specialty. Steven, who is the chair of the sub-committee on development of the Coop and Condo Committee of the New York State Bar Association, and working closely with his counterparts at the New York City Bar Association in creating and drafting the new form of Condo/Coop forms of contracts of sale and alteration agreements.

Prior to joining Kurzman Eisenberg, Steven was a partner in the real estate practice groups at Brown Raysman Millstein Felder and Steiner LLP and Baer Marks & Upham LLP.

Education

  • School of Law, New York University (J.D.)
  • City College of the City University of New York (B.S.)

Admissions

  • New York
  • United States Tax Court
  • U.S. Court of Appeals for the Second Circuit

Memberships

  • New York State Bar:
    • Real Property Section
      • Committee on Cooperative and Condominium
        • Chair of Sub-Committee on Coop/Condo Forms
  • New York City Bar Association
    • Cooperative and Condominium Law Committee

Honors & Awards

  • Super Lawyers – Real Estate (2015-2022)

Recent Significant Transactions

  • $10,000,000 Loan to Condominium Secured by Board authority to Assess Common Charges & Special Assessments
  • $20,000,000 Loan to Condominium Secured by Board authority to Assess Common Charges & Special Assessments
  • $14,000,000 Sale of SoHo Condominium Unit
  • $3,500,000 Loan to Condominium Secured by Board authority to Assess Common Charges & Special Assessments
  • $1,500,000 Loan to Condominium Secured by Board authority to Assess Common Charges & Special Assessments
  • $70,000,000 Cooperative Mortgage Loan
  • $6,900,000 Cooperative Mortgage Loan
  • Lease of 9,000 Square Foot Soho Retail Space
  • Negotiate Sale of Connecticut Shopping Center
  • Negotiate approximately $70,000,000 of AIA Construction Contracts representing Owners