Martin Valk leads the firm’s Tax Certiorari Practice Group. He handles all aspects of real property tax certiorari on behalf of developers, owners and tenants of commercial and residential property in New York. Martin came to the firm after over 7 years of service as Bureau Chief of the Assessment Litigation Bureau of the Office of the Nassau County Attorney. Martin handles the trial, litigation and administrative disposition of real estate tax cases.

Martin received his B.A. from Vanderbilt University in 1985 and his J.D. from Brooklyn Law School in 1988. He also received an LL.M. in Environmental Law from Pace University School of Law in 1995.

Martin is admitted to practice law in the State of New York, the State of Arizona, the U.S. District Courts for the Eastern and Southern Districts of New York and the U.S. Supreme Court. He is a member of the Nassau County Bar Association, where he currently serves as co-chair of the Condemnation Law & Tax Certiorari Committee, the New York State Bar Association, the American Bar Association, and the International Association of Assessing Officers.

Martin is especially proud of work with Kiwanis International. He is a two time distinguished past president of the Merrick Kiwanis Club, and currently serves as Lieutenant Governor of the Long Island South Central Division, overseeing the work of 16 local Kiwanis clubs.


  • Nassau County Bar Association (Co-Chair Condemnation Law & Tax Certiorari Committee)
  • New York State Bar Association
  • American Bar Association
  • State Bar of Arizona
  • International Association of Assessing Officers
  • Merrick Kiwanis Club (Lieutenant Governor, Long Island South Central Division, 2017-2018; Distinguished Past President, Merrick Kiwanis Club)