Constitutional Law, Residential Real Estate, Tax Law

Update: After Rehearing, Court Of Appeal Upholds Its Previous Parcel Tax Ruling

by Constantine Baranoff, P. Addison Covert, Brett L. Price, Meghan Covert Russell | Kronick, Moskovitz, Tiedemann & Girard on 3/19/2013

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

SCA 3 Proposes Constitutional Amendment To Lower Voter Approval Requirement For Parcel Taxes From Two-Thirds To 55 Percent For...

by Constantine Baranoff, P. Addison Covert, Brett L. Price, Meghan Covert Russell | Kronick, Moskovitz, Tiedemann & Girard on 3/19/2013

SCA 3 seeks to amend the California Constitution relating to taxation by amending Section 4 of Article XIIIA, adding Section 4.5 to Article XIIIA, amending Section 2 of Article XIIIC, and amending Section 3 of Article XIIID,...more

How Secure is Your Pennsylvania Real Property Tax Exemption?

by Gwendolyn Kern, H. W. Turner, Kathleen Williams | K&L Gates LLP on 2/14/2013

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

The Supreme Court Speaks; Some Taxpayers Shudder

by Elliott B. Pollack | Pullman & Comley, LLC on 1/30/2013

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

Is It Necessary To Reside On Homestead Property? [Florida]

by Charles (Chuck) Rubin on 10/5/2012

Can you tell the difference between these two rules of entitlement to homestead status for ad valorem tax purposes?...more

Argument Report: Taxpayer Standing to Challenge Education Financing?

by Sedgwick LLP on 9/27/2012

Our reports on the oral arguments of the Illinois Supreme Court's September term continue with Carr v. Koch. In Carr, the taxpayer plaintiffs are challenging Circuit Court and Appellate Court decisions that they lacked...more

Property Valuation Topics - Summer 2012

by Pullman & Comley, LLC on 7/16/2012

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 -...more

Will Proposed Amendment 4 to the Florida Constitution (On the November 2012 Ballot) Boost Florida's Economy? Independent Analysis...

by Rosa Eckstein Schechter on 7/16/2012

In November 2012, Florida will decide whether or not to amend the state constitution with proposed Amendment 4. As for what that might mean to individual Floridians as well as Florida business interests and those developing...more

Welcome Stranger!

by McNees Wallace & Nurick LLC on 6/28/2012

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

Virginia Supreme Court Opinions Affecting Local Government Law: June 7, 2012

by Sands Anderson PC on 6/8/2012

Today, the Virginia Supreme Court issued several opinions affecting the practice of Virginia local government law. The cases involve (1) an inverse condemnation claim against VDOT for flooding, (2) another application of...more

Court Of Appeal Rejects County Assessor’s Method Of Valuing Mobilehome Spaces

by Kronick, Moskovitz, Tiedemann & Girard on 5/30/2012

A county assessor erred when it valued the mobilehome spaces in a mobilehome park, underlying a mobilehome, by subtracting the value of the mobilehome from the purchase price of the mobilehome, as established by a valuation...more

New York Court of Appeals: No Due Process Violation Where Municipality Fails To Give Property Owners Notice of Buyback Rights in a...

by Reed Smith on 4/9/2012

On February 21, 2012, New York state’s highest court unanimously refused to extend due process protection to property owners challenging a tax lien foreclosure sale on grounds that they did not receive notice of their...more

PA Tax Notes

by McNees Wallace & Nurick LLC on 2/24/2012

Interest on Real Estate Tax Overpayments The Commonwealth Court has held that the provisions of the Local Taxpayer Bill of Rights apply to refunds of real estate taxes, requiring that interest be calculated from the...more

Temporary Visa Did Not Bar Homestead Status [Florida]

by Charles (Chuck) Rubin on 2/6/2012

Favio came to the U.S. in 2005 after a kidnapping attempt against his son in Venezuela. He rented an apartment, and lived there with his son (a U.S. citizen), and his wife. He then purchased an apartment in 2006 and lived...more

Sutherland SALT Shaker- Vol. 2 No. 8 September 2011

by Sutherland Asbill & Brennan LLP on 9/30/2011

IN THIS ISSUE: Indiana Jeopardy Assessments (and Taxpayer) Turn Out to be a Dog While the power to issue a jeopardy assessment has been referred to as part of a state’s “power of the purse, not its power of the...more

Sutherland Salt Shaker- Vol. 2 No. 6 June/July 2011

by Sutherland Asbill & Brennan LLP on 7/7/2011

IN THIS ISSUE: Nexus Explosion: California Governor Signs Bill Expanding California Sales Tax Collection Requirements With all the drama and suspense of a Hollywood movie, California Governor Jerry Brown signed AB X1 28...more

A Tale of Two Counties – The Latest Status of Countywide Reassessment Efforts in Allegheny and Washington Counties

by Reed Smith on 6/27/2011

Allegheny and Washington Counties were both ordered by the Courts to conduct countywide reassessments. The timing of these assessments appears to be influenced by political pressure and could be affected by a King's Bench...more

What is Mortgage Securitization

by Bankruptcy Lawsuit on 5/1/2011

Plaintiff’s loan references a “Secondary market” securitized mortgage backed asset that is comprised almost entirely of securization structures related which is to a “Trust”. Thus the reference...more

The Latest Developments in Allegheny County's Anticipated 2012 Countywide Re-Assessment: County Council Asks the Pennsylvania...

by Reed Smith on 4/22/2011

On December 10, 2009, Allegheny County Court of Common Pleas Judge R. Stanton Wettick, Jr. entered an order requiring Allegheny County to conduct a countywide re-assessment for use in 2012, and establishing a schedule for its...more

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