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An Assessor Must Consider A Claim For Prospective Property Tax Relief Involving Condemned Property Even If The Owner Files The...

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

Hotel Reassessment Invalid When LLC Owning Hotel Sells 100 Percent Membership Interest But No Person Or Legal Entity Obtains 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

Time Limit to Transfer Base Year Property Tax Value Expanded for Eminent Domain Takings

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

Mortgagee Lacks Standing to Appeal

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

Tax Injunction Act Bars Challenge to Local Demolition Tax

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

Tax Newsletter: Austria - April 2014

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

Continuing Care Retirement Community Denied Property Tax Exemption

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

Underwater Mortgages: Can Eminent Domain Bail Them Out?

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

Redevelopment Law Amendments Enacted in New Jersey

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

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

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

How Secure is Your Pennsylvania Real Property Tax Exemption?

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

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

Religious Camp Exemptions Continue Under Attack

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

Property Valuation Topics - Summer 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

Welcome Stranger!

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

Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions

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

Back to the Future for Real Estate Tax Exemptions and PILOTs/SILOTs? Charities Must Meet HUP Test and Act 55, Pennsylvania High...

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

Pennsylvania Supreme Court Confirms Supremacy of HUP Test for Determining Real Estate Tax Exemptions

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

Tax Exemption Ruling Defines Public Charity v. Business Interests

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

Michigan Supreme Court Clears Path For Judicial Review of State Tax Commission Decisions On Property Classification

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

Classifying to Not Tax Residential Property: Constitutional? FFW Enterprises v Fairfax County

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

Allegheny County Countywide Reassessment Plan Adopted

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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