Residential Real Estate Tax Constitutional Law

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Southeast State & Local Tax: Important Developments - August 2014

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

Property Tax Foreclosure: Tax Authority May Have to Pay for Equity in Property

A chapter 7 trustee sought to avoid a property tax foreclosure as a fraudulent transfer and then to recover damages from the foreclosing county. The bankruptcy court agreed that the transfer was a fraudulent conveyance, but...more

Fourth Amendment Precludes Inspection Of Private Property Even In Assessment Review Litigation

Recently there has been increasing debate regarding if and when assessing jurisdictions, or its agents, can invade the privacy of New York residents. Even New York’s governor has been impacted by this issue. Last week, the...more

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

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

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

High Court Will Hear Religious Exemption Case

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

California Federal Court Allows City’s Fair Housing Case To Proceed

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 homeowner failed to prove lack of uniformity in the assessment of his property

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

Nassau County’s Tax Assessment Dilemma: The High Court Invalidates Local Law

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

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

Estates Are Claimants Entitled to Rebates

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

MoFo New York Tax Insights - Volume 5, Issue 3 - March 2014

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

District Court Strikes Down Rental Allowance Tax Exemption for Ministers

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

Virginia Supreme Court Opinions Affecting Local Government Law September 12, 2013

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

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

High Net Worth Family Tax Report, Vol. 8. No. 3 -- September 2013

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 Does Not Apply Retroactively to Existing Local Assessments, Fees, or Charges

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

LERTA Attack Dismissed

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

Noncitizen Property Owners May be Entitled to Florida Homestead Exemption

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

Texas Adds Reverse Mortgage Constitutional Amendment To November Ballots

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

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

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

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?

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

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