Tax Residential Real Estate Civil Procedure

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Illinois Appellate Court Dismisses Assessment Challenge Seeking Writ Of Mandamus

The Illinois Appellate Court recently dismissed a petition for a writ of mandamus in which the plaintiffs challenged the legality of taxes assessed on their property. In Dumas v. Pappas, the Court addressed the proper path...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

New York’s highest court narrows class of statutory residents: good news for some out-of-state owners of residential property in...

New York tax law provides that a person who is in New York state for more than 183 days (in whole or in part) in a year and maintains a permanent place of abode in New York is a statutory resident, subject to tax on all...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

Allegheny County, Pennsylvania, Real Property Tax Appeal Deadline is March 31, 2014

Each year, Pennsylvania property owners and tenants have an opportunity to file a real estate tax assessment appeal. With the exception of Allegheny County, the annual appeal deadline for every county in Pennsylvania falls on...more

Tax Court Interprets “Ownership” For Purposes Of GST/HST New Housing Rebate

In Rochefort v. The Queen (2014 TCC 34), the Tax Court of Canada provided clarity on the definition of “ownership” for the purposes of the GST/HST New Housing Rebate. Justice Campbell Miller held that “ownership” in...more

Amended Appeals Remedy Procedural Defect

A panel of the Commonwealth Court modified an order of the Monroe County Court of Common Pleas that quashed certain real estate assessment appeals filed on a consolidated basis, but permitted the property owners to file...more

Cities Entitled to Pre and Post Judgment Interest for Tax Administration Fees Improperly Calculated and Withheld by County

Seven cities brought a lawsuit against a county over the calculation of a fee that the county charges for the collection and distribution of property taxes to each city. A trial court entered judgment in favor of the cities...more

California Supreme Court Reverses the Court of Appeals and the Assessment Appeals Board...

The Assessor for the County of Santa Barbara reassessed two mobilehome parks pursuant to Section 62.1 of the Revenue and Taxation Code using a valuation method recommended by the State Board of Equalization ("SBE"). ...more

Significant Property Tax Savings Possible via Professional Review and Appeal

Commercial and residential property owners will receive their property assessment cards on or about February 1, 2014, and they will have until April 1, 2014 to file a tax appeal (except for Monmouth County residents whose...more

Tax Appeals in Connecticut: Know When to File

The deadline for appealing local property taxes in Connecticut is approaching. If you are considering appealing local property taxes this year, the following is a general explanation of Connecticut’s appeal procedure and...more

Real Property, Financial Services & Title Insurance Case Law Update: Week Ending January 3, 2014

I. FLORIDA STATE CASES – SARA WITMEYER - - Discovery: guarantors who moved to set aside stipulation to deficiency judgment not entitled to depose corporate representatives of foreclosing plaintiff and assignee of final...more

Pennsylvania Supreme Court Holds that Scope of Act 6 Is Limited to Loans or Use of Money

For the first time, the Pennsylvania Supreme Court has addressed the important issue of whether, and to what extent, Pennsylvania's Loan Interest and Protection Law (Act 6) may be used as the basis for claims that do not...more

Property Valuation Topics: Fall 2013

In a rather prosaic case involving the measurement of damage to an automobile after an accident, the defendant who caused the accident sought to dismiss the plaintiff’s action because “her car [had] been fully repaired and...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

PA Tax Law News -- September 2013: Philadelphia Property Owners Take Notice! Reassessment Appeal Deadline Approaching

In February, the Philadelphia Office of Property Assessment (“OPA”) issued new “Actual Value Initiative” reassessments for every property in Philadelphia. Property owners were given the chance to file an informal appeal. If...more

Construction E-Note - July 11, 2013

In This Issue: - Ground Control, LLC v. Capsco Industries, Inc., et. al.: Opening the Door to Claims by Unlicensed Contractors in Mississippi - 2013 Alabama Sales and Use Tax Legislation - General Conditions Not...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

Annual PA Property Valuation Appeals Due Soon

Taxpayers in Pennsylvania once again have an annual opportunity to appeal the assessed value of property. Deadlines for these appeals vary by county, but most are August 1 while some of the smaller counties are September...more

Deadlines for Pennsylvania Real Property Tax Appeals

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 2014. ...more

Pennsylvania Property Tax Assessment Update: Property Tax Appeal Season Kicks Into High Gear

Pennsylvania 2014 Assessment Appeal Deadlines Are on the Horizon - With the exception of Allegheny County, Pennsylvania property tax appeal deadlines for 2014 fall between August 1 and the first Monday of October 2013....more

Actual Expenses Establish Low-Income Housing Value in Dispute

Property owners and assessment authorities continue to clash over the proper valuation for property tax purposes of rent-restricted, low-income housing. One of the most recent disagreements flared up in the small town of...more

Tax Lien Purchasers Must Give MERS Notice, Says Arizona Appeals Court

Recognizing MERS’s role in modern day mortgage lending, the Arizona Court of Appeals confirmed in Delo v. GMAC Mortgage, LLC that tax lien purchasers must notify MERS when identified in the Deed of Trust before foreclosing on...more

Tennessee Property Tax Assessment Appeals: Davidson County in Reappraisal Year

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

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

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