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In Olive Lane Industrial Park, LLC v. County of San Diego (July 18, 2014, D063337) -- Cal.App.4th --, the Court of Appeal considered whether the owner of property acquired by eminent domain could attain prospective property...more
The rule set out in California Code of Regulations Title 18 Section 462.180(d)(1)(B) provides there is a change in the ownership of real property owned by an LLC, "when any corporation, partnership, LLC, or any person… obtain...more
Californians who have owned their properties for years understand the benefits of Proposition 13: their property taxes are based upon the property's purchase price (with only small allowable annual increases), as opposed to...more
A panel of a Commonwealth Court held that a mortgagee is not an aggrieved party for purposes of standing to take an appeal of the assessment of real property. Mountain Manor Development Company LP v. Monroe County Board of...more
Recently, the Seventh Circuit Court of Appeals denied a challenge to a municipal tax on the demolition of real estate based on the strict enforcement of the Tax Injunction Act. This decision reinforces long-standing...more
PROPOSED AMENDMENTS TO THE REAL ESTATE TRANSFER TAX ACT -
The most recent draft of the Austrian Budget Accompanying Act of 2014 (Budgetbegleitgesetz, BudBG 2014) provides for, inter alia, a calculation basis for the...more
The Illinois Appellate Court recently upheld the denial of a property tax exemption on both charitable and religious grounds for the Meridian Village continuing care retirement community (CCRC) in Glen Carbon. A CCRC provides...more
This article examines the constitutionality and possible implications of the plan being considered in several parts of the country to use the power of eminent domain to seize "underwater mortgages". The plan has been...more
Governor Chris Christie signed into law this week A-3615, which makes several important changes to the Local Redevelopment and Housing Law (the “Redevelopment Law”). These changes will impact developers, municipalities and...more
The court of appeal recently upheld its previous ruling that a parcel tax approved by Alameda Unified School District (“District”) voters violates the Government Code’s restriction that special taxes apply “uniformly to all...more
In late January, County Executive Richard Fitzgerald announced that thousands of tax-exempt properties in the county will have their exemptions reviewed in 2013. According to Fitzgerald, each owner of tax-exempt property...more
Originally published in the Commercial Property Executive on January 16, 2013.
Property owners frequently raise legitimate questions about hard-to-fathom differences between assessments of similar properties, as well as...more
In our May newsletter, we discussed the Pennsylvania Supreme Court’s decision upholding denial of real estate exemption to a religious camp. Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, ___...more
In This Summer 2012 Issue:
- Governor Vetoes Revaluation Postponements
- Greenwich Appoints New Assessor
- In Valuation, Sometimes The Devil is in the Details
- National Developments Matched to Local Market
Generally the sale or exchange of real estate will not affect the status of the assessment on the property. This basic rule is founded upon the statutory and constitutional theory that it is inequitable and unfair to change...more
In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (“Mesivtah”), held that a property owner seeking an...more
For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult.
The Pennsylvania Supreme Court has ruled that the statute intended to clarify the...more
On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more
The Kentucky Supreme Court recently ruled that a private, non-profit entity which acquired and marketed property in order to attract new business to Floyd County, did not qualify for an exemption from paying ad valorem real...more
Until recently, property owners in Michigan who disputed a local assessor’s classification of their property for tax purposes were not permitted to seek judicial review of the State Tax Commission’s decision. However, in...more
Constitutional issues related to classification of property for taxation were at issue in FFW Enterprises v. Fairfax County, another opinion issued by the Virginia Supreme Court on November 4, 2010.
Specifically at issue...more
As we previously reported in this newsletter, the Pennsylvania Supreme Court struck down Allegheny County’s use of a 2002 base-year property tax assessment scheme as unconstitutional in Clifton v. Allegheny County (Pa. April...more
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