Tax Residential Real Estate Administrative Agency

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Philadelphia Tax Exempt Property Owners Must Reapply for Exemption by March 31, 2015

The Philadelphia Office of Property Assessment (OPA) has begun mailing notices to each owner of property listed as tax exempt on the OPA’s records indicating that the owner must file a form to certify that the property...more

Indiana Tax Court rejects property tax exemption for Homeowners’ Association that failed to show it was organized to retain and...

A Hoosier Homeowners’ Association was denied a property tax exemption because it failed to show that it was established for the purpose of retaining and preserving its land and water for their natural characteristics....more

A Deluge Of Dismissals: Indiana Tax Court Dismisses 11 Property Tax Exemption Appeals For Lack Of Jurisdiction

When it rains, it pours. On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction....more

MoFo New York Tax Insights - Volume 5, Issue 12 - December 2014

In This Issue: - ALJ Rejects New York City’s Attempt to Forcibly Combine Bank and Its Non-New York City Mortgage Subsidiary - Tribunal Amends Decision Upholding Disallowance of Nonresident Partner’s Loss from...more

Pennsylvania Real Property Tax Appeal Update: Pennsylvania’s 2015 Real Property Assessment Appeal Deadlines Are on the Horizon

For 66 of Pennsylvania’s 67 counties, the 2015 real property tax appeal deadlines fall between August 1 and the first Monday of October 2014. The current annual deadlines are as follows...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

Permanent Place of Abode Requires Actual Use of Property as Taxpayer’s Residence

The New York Court of Appeals reversed the decision of the Appellate Division of the New York Supreme Court and held that in order for an individual to have a “permanent place of abode” in New York for purposes of determining...more

John Gaied v. New York State Tax Appeals

Opinion Reversing Appellate Court Judgment

New York State’s highest court, the Court of Appeals, today issued a decision reversing an appellate court judgment in John Gaied v. New York State Tax Appeals Tribunal. The case involved a resident of New Jersey who owned...more

Legislative Changes to Maine’s TIF Statute Take Effect Oct. 9, 2013

What is Tax Increment Financing? - Maine’s municipal TIF statute is an economic development tool for municipalities. When a municipality designates a TIF district, the assessed value of property within the district...more

Tax Law Blog: Buying a House in 2013? You Could Qualify for a Federal Tax Credit up to $2,000 a Year for the Life of Your...

On Monday, Jan. 7, Governor Branstad and Lt. Gov. Reynolds announced a new program which allows eligible homeowners that purchase a home in 2013 to receive a dollar-for-dollar federal tax credit in an amount up to $2,000 per...more

Eighteen Counties Will Send Out Revaluation Notices in 2013

Counties in North Carolina are required to revalue real property every eight years; however, some counties chose to do so in shorter intervals. According to the North Carolina Department of Revenue, eighteen counties are set...more

Cook County property owners can cut property tax bills by filing a protest in 2013

Each year, the Cook County Assessor reassesses one-third of the nearly 1.8 million parcels in Cook County. For 2013, the 13 townships located in the north and northwest sections of Cook County will be reassessed starting in...more

Bill To Prevent Cottage Uncapping Signed Into Law

On December 27, 2012, HR-4753 was signed into law by Michigan Gov. Rick Snyder....more

Developers take advantage of low income housing development tax credits, but recent Third Circuit decision stirs controversy

Developers of multi-family apartment complexes geared to low- to moderate-income tenants are increasingly taking advantage of federal low-income housing tax credits (LIHTC) and, where available, their state counterparts, to...more

Local Government Economic Development Property Tax Exemptions

Over the last several years, county and city governments have looked anew at a more than 30-year-old provision in the Florida Constitution that permits using property tax exemptions as economic development tools. The Florida...more

Taxpayers Affected by Hurricane Sandy Could Be Penalized Under the “Repair Regulations”

Taxpayers who claim a casualty loss due to Hurricane Sandy could suffer a harsh penalty under the so-called casualty loss rule in Temporary Treasury Regulation § 1.263(a)-3T(i)(1)(iii), which provides that a taxpayer must...more

Miami-Dade County Joins Counties Across the US Suing Freddie Mac and Fannie Mae for Unpaid Transfer Taxes

This week, Miami-Dade County sued Fannie Mae and Freddie Mac in the United States District Court for the Southern District of Florida in Case NO. 12-CV-23917, styled Ruvin v. Federal National Mortgage Ass'n et al. and Harvey...more

Property Taxes Impacting Ballot Access and FOIA Requests

Issues related to property taxes extend beyond levies, collections, assessment appeals and refunds. Two recent decisions, one from the Illinois Supreme Court and the other from the Illinois Appellate Court, examine the...more

Illinois Property Tax Appeals and Practice in Collar Counties

On November 1, 2012, I was on panel discussion for the Illinois Institute of Continuing Legal Education seminar on Real Estate Taxation covering the topic "Tax Assessment Appeals & Practice in Cook County and Collar...more

What you need to know today about Municipal Improvement Districts (Presentation)

In This Presentation: Municipal Improvements Act; The Governing Body and MID; Authorized Improvements; Common Questions; Criteria for the MID; Common Questions; and Boundary Issues. Excerpt from Municipal...more

2012 Municipal Revaluations in Connecticut

A number of Connecticut municipalities (see list at the end of this alert) plan to conduct revaluations effective October 1, 2012. For those with real property located in one of the communities on the list, you should...more

PA School Districts Seek to Increase Property Taxes of Selected Businesses

A new and growing trend in the field of property tax assessment continued this summer, as school districts in the eastern part of the state filed what could be a record number of appeals of selected property owners’ tax...more

Sutherland Salt Shaker - Vol. 3, No. 4 - September 2012

In This Issue: - Oregon DOR Out of Luck on SOL - SALT PET OF THE MONTH - To Be or Not to Be ASP: South Carolina’s Treatment of Bundled Services - Administrative Convenience Justifies Inequality in Tax Forgiveness...more

The Changing Nature of IDOT Recordation Tax Collection in Maryland

The Indemnity Deed of Trust (IDOT) structure has long been used in Maryland to defer Maryland recordation taxes, which would otherwise be due had a Borrower entered into a financing arrangement secured by a conventional deed...more

2012 Property Tax Assessment Notices Mailed This Month

The Florida County Property Appraiser Offices have started to mail the 2012 Property Tax Assessment Notices, commonly known as TRIM Notices. These Notices present the 2012 property assessments and are mailed for both real and...more

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