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PA Supreme Court Rules On School District Tax Appeals

by Fox Rothschild LLP on

In a recent Supreme Court of Pennsylvania case, captioned as Valley Forge Towers, taxpayer brought an action against the school district, as a taxing district, seeking declaratory and injunctive relief claiming that the...more

Pennsylvania Court Provides Commercial Property Owners With Defense to Tax Assessment Appeals

by Pepper Hamilton LLP on

On July 5, the Pennsylvania Supreme Court issued a unanimous decision confirming that all real estate in a taxing district is a single class (i.e., not subject to sub-classifications based on property type, such as...more

Selective property tax appeals based on property type or residency status of the owner violates the Pennsylvania Constitution’s...

by Tucker Arensberg, P.C. on

The Pennsylvania Supreme Court recently reversed the Commonwealth Court and held that the Uniformity Clause of the Pennsylvania Constitution does not permit school districts to selectively appeal only the assessments of...more

PA Supreme Court Limits School District Real Estate Tax Appeals

by Ballard Spahr LLP on

In a long-awaited decision on a hotly debated issue, the Pennsylvania Supreme Court has held that taxpayers whose apartment buildings were singled out for school district tax appeals have stated a valid claim that such...more

New Jersey Township’s Recently Enacted Ordinances Alleged to Violate RLUIPA

Earlier this month, Agudath Israel of America Inc. (“Agudath Israel”) sued the Township of Jackson, New Jersey (“Jackson”), challenging Jackson’s recently-enacted land use ordinances restricting schools from all but three...more

For-Profit Schools Ruled Exempt From Michigan Personal Property Tax

by Miller Canfield on

In a departure from past interpretation, the Michigan Supreme Court issued a ruling on May 1, 2017 expanding the use of personal property tax exemptions available to for-profit institutions. In SBC Health Midwest, Inc. v City...more

Final 2016 Cook County Equalization Factor Released

by Franczek Radelet P.C. on

Last Friday the Illinois Department of Revenue released the final 2016 Cook County equalization factor, which will be used to calculate the second installment property tax bills that are anticipated to be due in August 2017....more

Appellate Court Holds That Constitution Overrides Statutory Exemption Related to Proposition 218 Assessments; Reclamation...

by Downey Brand LLP on

In a reversal of a lower court decision, the Third District Court of Appeal has held that the California Constitution’s provisions related to Proposition 218 override a statutory exemption that a school district argued...more

Real Property Tax Alert - October 2016

by Farrell Fritz, P.C. on

Nassau County Class 4 Commercial Property – Disputed Assessment Fund (“DAF”) Started with October 2016 School Bill - All Class 4 commercial properties have been impacted by the increase in the school tax rate...more

T&E Litigation Newsletter- November 2016 #2

by Goulston & Storrs PC on

The Supreme Judicial Court recently issued its decision in Degiacomo v. City of Quincy, No. SJC-11940, 2016 WL 6683970, at *1 (Mass. Nov. 15, 2016), which is the latest chapter in a story that began with a trust established...more

California Supreme Court Addresses CEQA Supplemental Review; Rejects “New Project” Test

by Latham & Watkins LLP on

Recent decision resolves appellate split regarding standard of review for agency decision to prepare supplemental environmental review. On September 19, the California Supreme Court held that the substantial evidence...more

Dispute an expert's jurisdiction appointed to provide expert determination?

by Dentons on

In the recent decision of Zvi Construction Co LLC v. Notre Dame University (USA) in England [2016] EWHC 1924, the Technology and Construction Court (TCC) had to consider whether a party had expressly or impliedly accepted the...more

Sustainable Development Update - July 2016 #4

by Allen Matkins on

Sustainable Development Focus - San Diego climate plan means big potential for jobs - Next City - Jul 22 - San Diego’s Climate Action Plan (CAP), which debuted in December, is the first municipal climate plan...more

Renovating the Past, Constructing the Future: H.R. 5530

This is the fourth installment in a series examining five bipartisan bills advanced by the House Committee on Education and the Workforce on June 22, 2016 and approved by the full House of Representatives on July 11, 2016....more

NC Legislative Update - May 2016 #4

by Nexsen Pruet, PLLC on

This Week - Lawmakers have left Raleigh to enjoy a long weekend, planning to return Tuesday following Memorial Day. The House held a no vote session on Thursday, but the Senate continued to work, unveiling proposals for...more

Pennsylvania Court Confirms That School Districts May Target High Value Properties When Appealing Tax Assessments For The Purpose...

by Tucker Arensberg, P.C. on

Valley Forge Towers Apts. N, LP v. Upper Merion Area School District, 124 A.3d 363, 365 (Pa. Commw. Ct. 2015). The Pennsylvania Commonwealth Court holds that when a school district has reasonable and financial considerations...more

Construction Corner: Design Contract Basics

by Shipman & Goodwin LLP on

In prior Construction Corner posts, we discussed statutory requirements and guidelines for the procurement of architectural services. Here we will address the basic elements of design contracts between public and private...more

Property Owners: Be Aware of Upcoming Washington Country Tax Reassessment

by Tucker Arensberg, P.C. on

To culminate a process that has been years in the making, in February 2016, Washington County will be issuing notices to real estate owners showing their new property assessments. Because county, municipal and school...more

Real Estate and Land Use - September 2015 #2

Use It or Lose It: San Clemente Required to Refund $10 Million in Unused Impact Fees: Walker v. City of San Clemente (August 28, 2015, G050552) - Why It Matters: In a strict reading of a local agency’s...more

Illinois Court Finds Special Property Tax Exemption Unconstitutional

by Franczek Radelet P.C. on

A property tax exemption designed to benefit a single aviation company was recently found unconstitutional by the Illinois Appellate Court. The exemption was only for fixed base operators (FBOs) providing aeronautical...more

Financing and an Extended Lease Term Now Required For Enforceable Lease-Leasebacks in California

by Nossaman LLP on

On June 1, 2015, a California Court of Appeal held that in order for a lease-leaseback arrangement to be enforceable, the lease must be “genuine”, containing both a financing component and a lease term that extends beyond the...more

Indiana Tax Court Upholds Property Tax Exemption For Early Learning Center

by Faegre Baker Daniels on

On April 1, 2015, the Indiana Tax Court in Johnson County PTABOA and Assessor v. KC Propco LLC d/b/a Kindercare Learning Center affirmed the grant of a 100% real property tax educational purpose exemption for property used as...more

2015 Property Tax Levies Will Be Limited to 0.8% Growth

by Franczek Radelet P.C. on

Last week the U.S. Bureau of Labor Statistics released the Consumer Price Index (CPI) for All Urban Consumers that will be used in the PTELL limiting rate calculations for 2015 property tax levies collected in 2016. The 2015...more

One State Explores Imposing Real Property Tax on Nonprofits

In states such as New York, where local governments and public schools are funded by taxes on real property, exemptions are often highly scrutinized by assessors and taxpayers alike. However, the exemption provided to...more

Citizens for a Green San Mateo v. San Mateo County Community College District

Why it matters: The 30 day statute of limitations for CEQA challenges was upheld to bar litigation alleging that a project, as constructed, was different from how that project was described in the CEQA document....more

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