Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
A More Perfect Union: Why Punish Russia for Crimea?
Jail Time for Revenge Porn Offenses?
End Game in the Fight Over Same Sex Marriage?
Is Punishment Dead in America?
Bill on Bankruptcy: Detroit Falls Short on Good-Faith Test
Bill on Bankruptcy: Madoff Victims Rooting for Stanford Victory
Bill on Bankruptcy: Listening in the Dark at the NCBJ
Health Care Antitrust & the Supreme Court – Interview with Bruce Sokler, Member, Mintz Levin
Bill on Bankruptcy: Detroit Shows Need for Amending Bankruptcy Law
Bill on Bankruptcy: Detroit Judge Might Lose Grip on the Case
PennDOT to Increase Number of Pennsylvania Bridges with Weight Restrictions
Harvey Miller: Detroit Will Be In Bankruptcy "For A Long Time"
Grayson: Only 1 Agency Should Regulate Wall Street
Bill on Bankruptcy: Supreme Court Cases Will Have Wide Impact
Coyle: Robert's SCOTUS Doesn't Respect Congress
Goldstein: Expect More Litigation in Wake of Myriad Gene Patent Decision
What's So Funny About The U.S. Constitution? Colin Quinn's Unconstitutional: Off-Broadway
S&C's Cohen: Brown-Vitter Punishes Banks For Being Big
Cohen: Cyprus Is Not A Template For Future Restructurings
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
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
As reported in an earlier post, entitled New York Pagan Phryganium Wins Real Property Tax Assessment Appeal, the Third Department recently held that the Town of Catskill improperly denied a pagan religious group a real...more
On May 28, the U.S. District Court for the Central District of California held, without addressing the merits, that the City of Los Angeles has standing to pursue Fair Housing Act and restitution claims against a mortgage...more
Indiana’s burden-shifting statute doesn’t apply to uniformity claims, the Tax Court ruled in a recent decision in which it also held the Owner failed to show that the assessment of his home was non-uniform with those of other...more
In Matter of Baldwin Union Free School District v. Nassau County, the New York Court of Appeals recently struck down a Nassau County (the “County”) law adopted to shift the obligation to pay real property tax refunds onto...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
In a four to three decision, the en banc Commonwealth Court held that a senior citizen’s estate was entitled to a rebate under the Senior Citizens Property Tax and Rent Rebate Assistance Act, 53 P.S. §§ 6926.1301-6926.1313...more
In This Issue:
Court of Appeals Reverses Gaied “Permanent Place of Abode” Decision; ALJ Holds That Certain Data Processing Services Furnished to Broker-Dealers Are Not the Licensing of Software; Trial Court Allows...more
A federal court recently declared unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a “minister of the gospel” as part of his or her compensation, on the...more
The Virginia Supreme Court issued new opinions this morning, some of which affect local government law. Here they are (summaries taken from the Virginia Supreme Court website):
PKO Ventures, LLC v. Norfolk Redev’t &...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
Supreme Court Holds Defense of Marriage Act Unconstitutional -
On June 27, 2013, in a landmark ruling, the United States Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The...more
Proposition 26 expanded the definition of the term “tax” for purposes of article XIII C of the California Constitution in order to halt evasions of Proposition 218. A Court of Appeal recently addressed whether Proposition 26...more
A panel of the Commonwealth Court held that a taxpayer had standing to challenge a LERTA designation, but the complaint nonetheless was dismissed because it alleged no facts in support of the claim that the property was...more
Under the Florida Constitution, certain owners of real property in Florida are entitled to a reduction in the assessed value of the property for ad valorem tax purposes. This reduction, called the “homestead exemption,” is...more
On May 22, the Texas legislature adopted a joint resolution, SJR 18, to propose an amendment to the Texas Constitution to allow a reverse mortgage for the purchase of a homestead property....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
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
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
Can you tell the difference between these two rules of entitlement to homestead status for ad valorem tax purposes?...more
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
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
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
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