Residential Real Estate, Tax Law, Civil Procedure

Tennessee Property Tax Assessment Appeals: Davidson County in Reappraisal Year

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal, Brian Shelton | Bradley Arant Boult Cummings LLP on 5/9/2013

With Davidson County and several other Tennessee counties in reappraisal years, we remind Tennessee property owners that now is the time to request an appointment to appeal real or personal property assessments if you...more

Sales Of Condominium Units Under Audit By Canada Revenue Agency

by Ken Whitelaw | Dentons on 5/2/2013

A Canada Revenue Agency (“CRA”) audit initiative is targeting taxpayers who have recently sold condominium units they did not occupy or occupied for only a short period of time (the “CRA Condo Project”)....more

Alabama Taxpayers' Bill of Rights II Passes Easily In House; Other Important Tax Bills of Interest

by Bruce Ely, James Long, Dave Stewart, William Thistle | Bradley Arant Boult Cummings LLP on 4/12/2013

On April 4, Birmingham attorney and State Representative Paul DeMarco led the effort to pass the 2013 version of the Alabama Taxpayers’ Bill of Rights II, HB 264. The House of Representatives voted 96-2 in favor of the bill....more

Burr Alert: Hop, Skip And Jump Through The Thorns Of Justice

by Joseph King | Burr & Forman on 3/27/2013

Every so often, we might not realize that, by our actions, we are doing exactly what the opposing party wants us to do. Perhaps we do not have an appropriate amount of time for each and every decision to consider ‘the forest’...more

Does The January 1, 2013, Assessment Represent Your Property’s Fair Value?

by Marie-Pierre Gauthier, Pierre Huard | Heenan Blaikie LLP on 2/25/2013

Dans certaines municipalités, un nouveau rôle triennal pour les années 2013, 2014 et 2015 est entré en vigueur le 1er janvier 2013. Vous avez reçu un avis d’évaluation établissant la nouvelle valeur de votre immeuble. Si vous...more

Commonwealth Court Opinion Contains Important Lessons for Property Owners

by Randy Varner | McNees Wallace & Nurick LLC on 2/22/2013

On January 23, a panel of the Commonwealth Court in Krohn v. Snyder County Board of Assessment Appeals, Nos. 116 and 117 C.D. 2012 (January 23, 2013), overturned an attempt by Snyder County to reassess a two acre tract of...more

Ready or Not, Here It Comes: Philadelphia's Actual Value Initiative Assessments Are in the Mail

by George Kroculick, Michael J. McCalley | Duane Morris LLP on 2/15/2013

Today, the Philadelphia Office of Property Assessment (OPA) begins mailing out the new "Actual Value Initiative" (AVI) reassessment figures to every property owner within the city. The new assessments are intended to reflect...more

New Jersey Property Tax Appeal Time

by Susan Feeney, Frank Ferruggia, Daniel Zazzali | McCarter & English, LLP on 2/15/2013

It is property tax appeal season in New Jersey. If you own or lease commercial, residential and/or investment property in New Jersey, now is the time to review whether you should file a 2013 appeal. ...more

Important Rhode Island Filing Deadline Approaching for Appealing Property Tax Assessment

by Jeffrey Gladstone, Daniel Meyer | Partridge Snow & Hahn LLP on 1/22/2013

Deadline Approaching for Filing Important Notice with Rhode Island Cities and Towns: Taxpayers Who Miss Deadline Prohibited From Appealing Property Tax Assessments In Superior Court. January 31st marks an important...more

Court of Appeal Grants Re-Hearing for School District’s Parcel Tax Case

by Christian M. Keiner, Brett L. Price, Meghan Covert Russell | Kronick, Moskovitz, Tiedemann & Girard on 1/10/2013

Below is a summary of the court of appeal’s initial decision in Borikas v. Alameda Unified School District, which was filed on December 6, 2012. However, please note that the appellate court has subsequently granted a...more

Fannie Mae And Freddie Mac Cite Possible “Negative Implications” To Side With Big Banks

by Kyle P. Konwinski | Varnum LLP on 1/2/2013

In a lawsuit alleging that several banks violated Michigan's County Real Estate Transfer Tax Act by improperly claiming exemptions involving the sale of foreclosed properties, Judge Bell allowed Fannie Mae, Freddie Mac and...more

Filed A Property Tax Appeal, But Don’t Have an Appraisal Yet? You Should Still Attend That Hearing

by McNees Wallace & Nurick LLC on 12/3/2012

Owners of commercial and industrial properties in Pennsylvania seeking a reduction in their property tax assessments are generally advised to obtain a written appraisal of their property. But what should property owners do if...more

Division of Tax Appeals Finds Taxpayers Established Change in Domicile from New York City to the Hamptons

by McDermott Will & Emery on 11/29/2012

In Matter of Gordon R. & Jennifer L. Cooke, a New York administrative law judge ruled that the taxpayers met their burden of proof and established through credible testimony and corroborating evidence that their intention was...more

MoFo New York Tax Insights - Volume 3, Issue 11 - November 2012

by Morrison & Foerster LLP on 11/1/2012

In This Issue: Appellate Court Holds “Reconstitution” of Housing Cooperative Is Not Subject to City Transfer Tax; Trial Court Upholds Retroactive Application of 2010 Statutory Amendment; Tribunal Holds S Corporation...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

Florida Domicile Upheld

by McNees Wallace & Nurick LLC on 9/21/2012

A man who maintained homes in both Pennsylvania and Florida was domiciled in Florida and, thereby, was not subject to local Earned Income Taxes imposed by North Union Township and Laurel Highlands School District in Fayette...more

Reed Smith Clients Win Precedent-Setting Illinois Residency Case

by Reed Smith on 7/19/2012

On July 16, 2012, the Appellate Court of Illinois, First District, issued a decision in favor of the taxpayers in Cain v. Hamer, 2012 Ill. App. (1st) 112833. Reed Smith’s state tax attorneys represented the taxpayers in Cain....more

FHFA, Fannie Mae, and Freddie Mac File Suit Challenging Imposition of State and Local Taxes

by BuckleySandler LLP on 7/2/2012

On June 22, the FHFA, along with Fannie Mae and Freddie Mac (the Enterprises), filed a lawsuit in the U.S. District Court for the Northern District of Illinois challenging the authority of Illinois state and county officials...more

Countywide Reassessments

by McNees Wallace & Nurick LLC on 6/26/2012

Lehigh, Lebanon, Erie, Allegheny and Bedford County all are conducting countywide reassessments this year. That is, each parcel in those counties received a reassessed value and property owners either have received or will...more

Deadlines for Pennsylvania Real Property Tax Appeals

by Ballard Spahr LLP on 5/31/2012

In view of current market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2013. Ballard Spahr stands ready to assist you in these efforts. A list 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

Propery Valuation Topics - Spring 2012

by Pullman & Comley, LLC on 5/3/2012

In This Issue: - 2012 Revaluations Loom - Not All Comparables Are Equal - The Bubble Returns? - Odd Tax Exemption Case Decided Excerpt from 2012 Revaluations Loom The western Connecticut communities of...more

No Change Of Ownership Assessment Exemption For Property Sold To Private Party Under Threat Of Condemnation

by Kronick, Moskovitz, Tiedemann & Girard on 4/24/2012

A California court of appeal recently rejected a landowner’s claim that newly purchased replacement property should be exempt from reassessment and the establishment of a new base year value because the landowner sold his...more

Orrick's Financial Industry Week in Review - April 23, 2012

by Orrick, Herrington & Sutcliffe LLP on 4/23/2012

In This Issue: - Financial Industry Developments · Volcker Rule Conformance Period Clarification · SEC and CFTC Rule Defining Swap-Related Terms · CFTC Final Rule and Interim Final Rule on Commodity...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

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Residential Real Estate › Tax Law › Civil Procedure