News & Analysis as of

Property Tax › Appeals › Tax Exemptions

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 -
Snell & Wilmer

Property Owned by Non-Indians and Located on Tribal Land Is Subject to Property Tax

Snell & Wilmer on

Generally, tribal lands held in trust by the federal government are exempt from state and local taxation under Section 5 of the Indian Reorganization Act of 1934 (the Act). However, when non-Indians are involved in ownership...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Solar Power Facility: Massachusetts Appellate Court Addresses Applicability of Personal Property Tax Exemption

Mitchell, Williams, Selig, Gates & Woodyard,... on

The Appeals Court of Massachusetts (“Court”) addressed in a September 21st Opinion whether a Massachusetts property tax exemption was applicable to a solar photovoltaic facility (i.e., “Solar Power Facility”). See PelleVerde...more

Parker Poe Adams & Bernstein LLP

S.C. Court of Appeals Issues Taxpayer-Friendly Opinion That Could Provide Relief to Property Owners

Parker Poe Adams & Bernstein LLP on

On Wednesday, the South Carolina Court of Appeals issued an opinion that could provide relief to owners of commercial and investment properties, many of whom are already experiencing turbulence in development and acquisition...more

Franczek P.C.

Court Rules Homestead Tax Exemption Applies to Lease Agreements

Franczek P.C. on

An Illinois Appellate Court recently ruled that the general homestead exemption applies to a couple leasing a single-family home. In Shrake v. The Rock Island Treasurer, the Court determined the couple, as leaseholders, were...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Solar Energy Equipment: North Carolina Appellate Court Addresses Scope of Property Tax Exemption

Mitchell, Williams, Selig, Gates & Woodyard,... on

The North Carolina Court of Appeals (“Court”) interpreted the scope of a North Carolina property tax exemption related to solar energy equipment. See In Re Highwater Solar, 2018 WL 6053437. The issue addressed was whether...more

Maynard Nexsen

Facing property revaluation? Here’s what you need to know.

Maynard Nexsen on

Twenty-six counties will conduct revaluations of all real estate in January 2019 and property owners — including businesses, nonprofit organizations and individuals — should pay close attention....more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

Burr & Forman on

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

Franczek P.C.

Hospital and Homeowner Property Tax Exemptions Examined by Illinois Courts

Franczek P.C. on

Illinois Courts are currently examining several different aspects of property tax exemptions, all of which impact the revenues of school districts and other units of local government. Most notably, the Illinois Supreme Court...more

Dickinson Wright

Michigan Property Tax Exemption for Charitable Institutions Is Again Construed Broadly by the State Supreme Court

Dickinson Wright on

Property owned and occupied by charitable institutions solely for their charitable purposes is exempt from Michigan property tax. Some assessors denied exemptions to charities that charged fees for their services, arguing...more

Pillsbury - Gravel2Gavel Construction & Real...

Texas Court of Appeals Confirms Power Generation Plants’ Eligibility for TCEQ Administered Tax Exemption

Pillsbury - Gravel2Gavel Construction & Real... on

On July 11, the Texas Court of Appeals, Third District, at Austin, TX, decided the case of Freestone Power Generation, LLC, v. Texas Commission on Environmental Quality, et al., reversing the trial court’s ruling that eight...more

Franczek P.C.

IL Supreme Court Avoids Ruling on Constitutionality of Hospital Exemption

Franczek 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

Dickinson Wright

Michigan Tax News - January 2017

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

Saul Ewing Arnstein & Lehr LLP

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

Saul Ewing Arnstein & Lehr 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

Faegre Drinker Biddle & Reath LLP

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

Faegre Drinker Biddle & Reath LLP 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

Cozen O'Connor

Charitable Exemption Begins on Tax Assessment Day

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

Faegre Drinker Biddle & Reath LLP

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

Faegre Drinker Biddle & Reath LLP on

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

Bond Schoeneck & King PLLC

High Court Affirms Theater, Church’s Entitlement to State’s “Mandatory” Property Tax Exemption

Bond Schoeneck & King PLLC on

The Court of Appeals, New York’s highest court, recently published decisions in the Maetreum of Cybele v. McCoy and Merry-Go-Round Playhouse, Inc. v. Auburn cases. In these decisions, the Court affirmed that the exemptions...more

Adler Pollock & Sheehan P.C.

Rhode Island Real Estate Tax Appeals for Non-Profit Organizations

Adler Pollock & Sheehan P.C. on

It is clear that the municipalities in Rhode Island are facing tough financial times. Municipalities are eagerly searching for new sources of tax revenue to meet budgetary shortfalls. Unfortunately, this search has led to...more

18 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide