News & Analysis as of

Property Tax Appeals

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -

IL Supreme Court Avoids Ruling on Constitutionality of Hospital Exemption

by Franczek Radelet P.C. on

The Illinois Supreme Court has issued an opinion in Carle Foundation v. Cunningham Township, the case involving the constitutionality of the statute granting hospitals a special property tax exemption. In remanding this case...more

Coal Plant Shutdowns: The Tax Appeal Should Not Wait

by McCarter & English, LLP on

Nothing is certain except death and taxes, unless you own a coal-fired power plant with a shutdown in its future, in which case – with apologies to Ben Franklin – we would also add the certainty of a property tax appeal. Host...more

Form Over Substance Sometimes Prevails in Tax Law – Estate of George H. Bartell et. al. v. Commissioner

by Garvey Schubert Barer on

In most areas of law, substance prevails over form. Code Section 1031 is possibly one of the few exceptions to this time-honored rule of jurisprudence. Under Code Section 1031, form may prevail over substance. The U.S. Tax...more

Lancaster County property owners, reassessment is coming!

by Barley Snyder on

After more than a decade, the Lancaster County Property Assessment Office reassessment of property values will begin this year and become effective January 1, 2018. The purpose of the reassessment is to align all property...more

Michigan Tax News - January 2017

by Dickinson Wright on

Michigan’s 2017 property tax assessment notices are in the mail. Should you appeal? Local assessors are in the process of sending annual notices of real and personal property tax assessments to property owners/taxpayers,...more

Amendments to Alberta's Municipal Government Act Likely to Reduce Time and Cost of Property Tax Review Process

by Bennett Jones LLP on

As of January 1, 2017, amendments to the Municipal Government Act, R.S.A. 2000 c. M 26 (MGA), came into force, changing how property owners can seek court review of Assessment Review Board decisions in Alberta....more

Court Rejects PTAB Decision for Excluding Evidence of Deceased Appraiser

by Franczek Radelet P.C. on

At the end of 2016, the Illinois appellate court reversed and remanded a PTAB decision that excluded one party’s evidence because the appraiser who authored the appraisal died prior to the hearing. The case at issue, 1411...more

South Carolina Court of Appeals, in Montgomery v. Spartanburg County Assessor, Reverses Prior Administrative Law Court Order...

by McNair Law Firm, P.A. on

The South Carolina Court of Appeals’ recent opinion in Montgomery v. Spartanburg County Assessor provides an interesting discussion of the definition of “fair market value for agricultural purposes” in connection with South...more

Alabama Property Tax Protest Season is Underway

The 2016 property tax protest season has arrived. In Alabama, property tax valuations are handled on a county-by-county basis. Some counties mail valuation notices to all taxpayers. Others rely on publication notice and only...more

Jefferson County Taxpayers Have Until June 9, 2016 to Protest Real Property Values

The Jefferson County Tax Assessor’s office mailed real property valuation notices on May 11, 2016. ...more

Proceed with Caution – Update on Indiana’s burden-shifting rules in property tax appeals

by Faegre Baker Daniels on

When does the burden of proof shift to the Assessor in a property tax appeal? These recent Indiana Board of Tax Review rulings address that question. The Indiana Board of Tax Review (IBTR) addresses Indiana’s burden-shifting...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

Trial Court’s Grant of Summary Judgment On Ground Not Asserted By Moving Party Upheld

In Marlton Recovery Partners, LLC v. County of Los Angeles, et al. (filed 11/20/15), the California Court of Appeal, Second Appellate District, affirmed summary judgment in favor of the defendants County of Los Angeles, the...more

Property Taxes: A Shopping Center May Not Always be a Shopping Center

by Snell & Wilmer on

In the world of real property taxes, Valuation + Classification = Assessed Valuation. Sounds simple, right? The County Assessor determines the first factor, valuation (subject to certain guidelines under applicable Arizona...more

Proceed With Caution – Indiana Property Tax Appeals: Receipt Of Tax Bill Triggered Right To Appeal; Relevancy Objection Overruled;...

by Faegre Baker Daniels on

In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property....more

Tax Court Finds that Non-Profit Hospital Does not Qualify for Property Tax Exemption

by Saul Ewing LLP on

In a June 25, 2015 opinion in AHS Hospital Corp. v. Town of Morristown, Judge Bianco of the New Jersey Tax Court ruled, as a matter of first impression, that the Morristown Medical Center ("MMC"), a non-profit hospital, does...more

California Supreme Court Grants Review in San Buenaventura Groundwater Pumping Fees Case

by Best Best & Krieger LLP on

Appellate Court Decision Held that the Pumping Fee is Subject to Prop. 26 and is not a Property-Related Fee Subject to Prop. 218 - Two California Appellate Court decisions handed down in March addressed whether or not...more

Deadlines for Pennsylvania Real Property Tax Appeals

by Ballard Spahr LLP on

In view of market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2016. Deadlines for appeal in certain Pennsylvania counties follow:...more

The Assessment Of Common Area Land: Indiana Tax Court Rejects Taxpayers’ Appeals, General Assembly Creates A New Exemption

by Faegre Baker Daniels on

Indiana allows taxpayers to correct certain property tax assessment mistakes using a Form 133 Petition for Correction of an Error. In Muir Woods, Inc. v. Marion County Assessor (June 18, 2015), the Indiana Tax Court held...more

Charitable Exemption Begins on Tax Assessment Day

by Cozen O'Connor on

The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more

Part 2: …But In the Fourth Department, Repeat Filings Are Not Required?

In Part 1 of this discussion, we highlighted the Appellate Division, Third Department’s holdings on RPTL’s “freeze” provision in the Highbridge Broadway, LLC v City of Schenectady and Scellen v City of Glens Falls cases. ...more

CFPB files amicus brief in Fifth Circuit TILA case

by Ballard Spahr LLP on

The CFPB has filed an amicus brief in Billings v. Propel Financial Services, LLC, a case on appeal to the U.S. Court of Appeals for the Fifth Circuit. The issue in the case is whether a private lender extends“consumer credit”...more

Receiver’s Sales Are Not Immediately Appealable In Federal Court

by Ervin Cohen & Jessup LLP on

QUESTION: I purchased assets from a receiver. The court approved the sale over the objection of one of the defendants. The sale has now closed. I was just informed that the defendant is appealing the order approving the sale....more

Part 1: In the Third Department, Annual Filings Are Required

As we dig out from under an unusually cold and snowy winter, we can’t help but ponder the efficacy of our statutory freeze provision, especially in light of two 2015 Appellate Division cases that seem to have completely...more

The NC Property Tax Appeal Process: Great Fun Every Eight Years! (Insert Sarcasm)…

by Nexsen Pruet, PLLC on

As sure as the FIFA World Cup and the Summer and Winter Olympics will occur every four years, every county in North Carolina has its own tradition that will occur every eight years What is that tradition you may ask? Property...more

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