Nicholas DiLorenzo - New York, NY
Attorney at Rosenberg & Estis, P.C.
Transactions Lawyers in New York, NY
11 Grand Central East New York, NY 10017
New York Transactions Lawyer
Updated: 07/01/2026
Areas of Practice
- Transactions
- Acquisitions & Sales Development
- Development Rights Transfers
- Zoning & Land Use
- Real Estate Property Tax Analysis
- Administrative Law
- Due Diligence in connection with Multifamily Purchases, Sales and Financing
- Rent Regulation and Affordability Analysis and Risk Assessments
- Filings and Analysis of Property Tax and Financial Incentive Programs
- Rent Stabilization Issues: Coverage, Rent Overcharge, Substantial Rehabilitation and Regulatory
- DHCR, TPU and Attorney General Proceedings and Audits
- Property Tax Reduction / Certiorari
- Affordable Housing Financing and Compliance
- Wage Compliance Obligations under 421-a Tax Exemption and other Programs
- Article 78 Proceedings and Appeals Challenging Agency Orders
- Zoning Resolution Regulatory Agreements (Voluntary & Mandatory Inclusionary Housing, Senior Housing)
- Regulatory Agreements Generally, including Financing and Tax Benefits
- No Action Condominium Formation and Filings, including as needed to Qualify Units for Property Tax
- Certificates of No Harassment
Attorney Information
Overview
Nicholas DiLorenzo joined Rosenberg & Estis, P.C. in 2020 and is a Member with the firm’s Tax Incentives & Affordable Housing Department.
DiLorenzo’s practice focuses on real estate development, with a specialization in tax incentives, affordable housing, and development bonuses. He assists clients in obtaining real estate property tax exemption and abatement benefits (421-a, 420-a, 420-c, Article XI, J-51, FRESH, ICAP, M-CORE, etc.), securing bonus floor area development rights through various New York City programs (Voluntary and Mandatory Inclusionary Housing, AIRS, PFASH, FRESH, etc.), and negotiating land disposition agreements, regulatory agreements, and restrictive declarations with the City. DiLorenzo has broad knowledge regarding rent stabilization issues and rent registration with the New York State Division of Housing and Community Renewal, as well as the Minority- and Women- Owned Business Enterprise outreach program and New York City Department of Small Business Services regulation and compliance.
DiLorenzo has extensive experience in real estate transactions, finance, and land use and zoning, as well as performing due diligence for lenders on properties utilizing tax incentive and development programs and/or subject to rent regulations. Additional expertise includes drafting and negotiating purchase and sale agreements and zoning lot development and easement agreements in connection with development rights transfers, Inclusionary Housing air rights, and 421-a negotiable certificates. He also assists clients with the creation of “no-action” condominiums and issues related to the assessment and taxation of real property in New York. His expertise in tax incentive and development programs enables him to advise clients on the creation of condominium structures that result in the optimization of all available property tax and development incentives.
Prior to joining Rosenberg & Estis, DiLorenzo was an Associate with Akerman LLP.
Education
Legal Education
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New York Law School,
New York,
New York, 2013
J.D.
Honors: Dean’s Scholarship
Honors: Associate in the Center for Real Estate Studies (CRES)
Non Legal Education
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Kent State University, 2009
B.B.A.
Honors: summa cum laude
Honors: Men’s Ice Hockey, ACHA Division 1
Current Employment Position(s)
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Member
Classes and Seminars
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Inside R&E Podcast: “The Empire State Development Gowanus Program - Gov. Hochul’s Plan to Replace 421-a(16) for Residential Gowanus,” Speaker, July 2023
- Industry Focus: From 421-a to the Affordable New York Housing Program, 2017
Bar Admissions
- New York, 2014
- New Jersey, 2014
Other Affiliations
- New York City Bar Association, Member
- New York State Bar Association, Member
Photo
Contact
11 Grand Central East
New York, NY 10017
Phone Number: 646-582-9759
Fax Number: 212-551-8484
Email: Send a message
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