News & Analysis as of

Property Tax › School Districts

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 -
Parker Poe Adams & Bernstein LLP

How Georgia's New Statewide Homestead Exemption Law Could Impact School Districts

Parker Poe Adams & Bernstein LLP on

A new law that could have sweeping impacts on Georgia school districts’ property tax revenue was passed earlier this year, but its implementation is conditioned upon the passing of a constitutional amendment by statewide...more

Tucker Arensberg, P.C.

School District Real Estate Assessment Appeals Rejected if Not Done on Uniform Basis

Tucker Arensberg, P.C. on

Downingtown Area School District v. Chester County Board of Assessment Appeal, 2023 Pa. Commw. LEXIS 161 (Pa. Commw. Ct. October 6, 2023). Commonwealth Court rejects assessment appeal despite school district-established...more

Miller Canfield

Expanded Permitted Uses for School District Sinking Funds

Miller Canfield on

Under the Michigan Revised School Code, a school district with voter approval may levy a sinking fund tax to pay for certain allowable capital improvement projects and purchases, which include the construction and renovation...more

Bricker Graydon LLP

Budget Commission Requests to Forgo Revenue

Bricker Graydon LLP on

As a result of the 2023 valuation update, several counties have requested all jurisdictions, including school districts, to voluntarily give back millage to reverse the impact of inflationary increases on collections,...more

Franczek P.C.

Hospital Charitable Tax Exemption Upheld by Illinois Appellate Court

Franczek P.C. on

Last month, in the case Carle Foundation v. Dept. of Revenue, the Fourth District Court of Appeals issued its latest decision regarding hospital property tax exemptions. The Court upheld a trial court judgment awarding the...more

Tucker Arensberg, P.C.

State Supreme Court Decision Results in Continued Taxing Body Appeals

Tucker Arensberg, P.C. on

GM Berkshire Hills LLC v. Berks County Board of Assessment (2023 Pa. LEXIS 272, February 28, 2023) – – Split Supreme Court Ruling Enables Taxing Body Assessment Appeals Based on Recent Sales to Remain - Counties, schools...more

Tucker Arensberg, P.C.

Pennsylvania School Districts Required to Adopt Resolutions by January 7, 2023, Pursuant to Act 57 of 2022

Tucker Arensberg, P.C. on

Act 57 of 2022 amends the Pennsylvania Local Tax Collection Law and requires School District Tax Collectors to waive additional charges for taxpayers who did not receive notice of real estate taxes when a property or mobile...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Real Property Tax – Ohio severely restricts school districts’ rights to challenge property values

Buckingham, Doolittle & Burroughs, LLC on

Recently-enacted HB 126 significantly alters the rights and procedures for local school districts (among other government entities) to contest property valuations for real property taxes. The changes described below will...more

Franczek P.C.

Governor signs Bill Amending PTELL and School Code on Several School Finance Provisions

Franczek P.C. on

On Monday Governor Pritzker signed into law Public Act 102-0895 (Senate Bill 1975) creating Section 18-190.7 of the Property Tax Code, which modifies how certain school districts and other units of local government can...more

Roetzel & Andress

Limitations on School District Participation in Tax Valuation Disputes Will Be Law

Roetzel & Andress on

The Governor of Ohio signed amended House Bill 126 into law on April 21, 2022, greatly restricting the ability of Ohio’s public school districts to challenge property tax valuations. Once the law goes into effect on July...more

Roetzel & Andress

Sub. House Bill 126: Danger of Potential New Law to Prevent School Districts Ability to Challenge Property Tax Valuations

Roetzel & Andress on

On December 15, 2021, the Ohio Senate passed its version of House Bill 126 (which proposed to modify the procedure when a school district challenges a property tax valuation). Instead of merely modifying the procedure to...more

Franczek P.C.

Governor signs Refund Recapture Bill into Law

Franczek P.C. on

On Friday Governor Pritzker signed into law Public Act 102-0519 (Senate Bill 508) creating Section 18-233 of the Property Tax Code, which implements an automatic levy increase to be applied by county tax extension officials...more

Bricker Graydon LLP

Important Ohio Supreme Court decision clarifies proper method to value “big box stores”

Bricker Graydon LLP on

The Ohio Supreme Court issued an important decision today clarifying the proper method under Ohio law to value big box stores - in this case, a Lowe’s store. The Ohio Supreme Court rejected the property owner’s argument...more

Bricker Graydon LLP

School Districts: Starting July 26, 2021, Ohio Senate Bill 57 authorizes property owners to seek real property tax reductions due...

Bricker Graydon LLP on

July 26, 2021 marks the effective date of Ohio Senate Bill 57, which opens a special 30-day window for property owners to seek real property tax reductions for tax year 2020 due to COVID-19. Property owners must timely...more

Cozen O'Connor

Details on the Mayor’s budget proposal, Proposal to protect renters; Funding for the School District; Land-value taxation

Cozen O'Connor on

Last week, Mayor Kenney formally introduced his budget to City Council. His proposed budget includes: Public Strategies provides more detailed analysis of the budget proposal here. ...more

Franczek P.C.

Cook County to Activate 2011 to 2014 Tax Rate Objections and Send Notices to Taxing Agencies Electronically

Franczek P.C. on

In the next few weeks, Cook County school districts and other taxing agencies will be receiving notices from the State’s Attorney’s Office that the tax rate objection complaints for the 2011 to 2014 tax years are being...more

Bricker Graydon LLP

Reminder of annual deadline for school districts to mitigate revenue loss from property tax valuation complaints

Bricker Graydon LLP on

Ohio law permits property owners and school districts to participate in administrative appeals regarding the valuation of real estate. School districts derive substantial revenue from property taxes, while property owners...more

Franczek P.C.

Illinois Appellate Court Again Sides with School Districts on Working Cash Fund Bond Tax Rate Objections

Franczek P.C. on

After a very difficult 2020, Illinois school districts received a well-deserved present on December 24 when the First District Illinois Appellate Court issued a decision rejecting a tax rate objection and upholding the...more

Bricker Graydon LLP

[Webinar] Wednesday Webinar: Protecting Your Financial Base – The Significance of Tax Valuation Complaints (Pre-K to 12) - January...

Bricker Graydon LLP on

In Ohio, approximately two-thirds of school district revenue is generated from property taxes, so it is important for school administrators to understand the legal process that affects increases and decreases in property tax...more

Franczek P.C.

SCOTUS Denies Petition to Review 7th Circuit Decision Affecting Cook County Property Tax Assessment Litigation

Franczek P.C. on

As reported in Education Week, the U.S. Supreme Court has denied a petition to hear an appeal brought by Cook County Treasurer’s office, the Assessor’s office and others challenging a 7th Circuit decision allowing Illinois...more

Franczek P.C.

Recent Court Decisions on Assessments Highlight Lesser Known Property Tax Provisions

Franczek P.C. on

The Illinois Appellate Court recently issued two decisions involving property tax assessments, each being noteworthy for a different reason. One is noteworthy because it focuses on the longstanding legal principle that a...more

Franczek P.C.

Illinois Appellate Court Defeats TIF District for Lack of Parcel Contiguity and City’s ‘Casual Approach’ to Procedural Obligations

Franczek P.C. on

Last Friday the Illinois Appellate Court for the Third District shot down a tax increment financing (TIF) district created by the City of Crest Hill finding that the parcels within the proposed TIF area were not contiguous...more

Tucker Arensberg, P.C.

Governor Wolf Signs Act 75 into Law

Tucker Arensberg, P.C. on

On Thursday, July 23, 2020, Governor Tom Wolf signed into law Act 75 of 2020 (introduced as S.B. 1125) that allows school districts the option to extend their real estate tax discount periods and their base periods, as well...more

Franczek P.C.

Cook County Board of Review Now Sending Notice of PTAB Appeals by Electronic Mail

Franczek P.C. on

In yet another change brought about by COVID-19, the Cook County Board of Review is now providing notice of new Property Tax Appeal Board (PTAB) appeals by electronic mail. ...more

Franczek P.C.

School Districts File Amicus Curiae Brief in Landmark Federal Property Tax Lawsuit

Franczek P.C. on

Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more

58 Results
 / 
View per page
Page: of 3
Next »

"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