News & Analysis as of

Property Tax › Tax Court

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 -
Nelson Mullins Riley & Scarborough LLP

Navigating South Carolina Tax Sales: County’s Posting of Conspicuous Notices

Nelson Mullins Riley & Scarborough LLP on

In an unpublished opinion released on May 12 in Grayson Dailey v. SC Home Holdings, LLC (Op. No. 2024-UP-164), the South Carolina Court of Appeals upheld the tax sale of real property in Lexington County over the objection of...more

Eversheds Sutherland (US) LLP

Georgia’s 2024 legislative session: Major tax legislation moving forward

Eversheds Sutherland (US) LLP on

This year’s Georgia’s legislative session is quickly progressing, with some major tax legislation moving towards passage. Last Thursday, February 29, 2024 was “Crossover Day”—the 28th legislative day of 40 total legislative...more

Venable LLP

Maryland Tax Updates - January 2024

Venable LLP on

Tax Court Modifies Rushmore Method for Hotel Valuation. The Maryland Tax Court recently modified the traditional Rushmore income approach used to determine the fair market value (FMV) of the real estate component of a hotel....more

Cole Schotz

The Freeze Act Remains Alive and Well – Freezing in Place Tax Assessments For Two Future Years and Preventing Towns From...

Cole Schotz on

The Tax Court confirmed in a recently decided case, Levy v. City of Long Branch, decided May 5, 2023, that ”Freeze Act” protections afforded all judgments of the Tax Court and County Tax Boards apply unless appropriate proofs...more

Pullman & Comley - For What It May Be Worth

Valuation of Conservation Easement Determined by U.S. Tax Court

Pullman & Comley - For What It May Be Worth on

A trial before the United States Tax Court recently determined the value of a conservation easement imposed on a Georgia golf course which was being contested by the Internal Revenue Service. Relying on the “before and after”...more

Snell & Wilmer

Arizona Court of Appeals Holds State and Local Property Taxes Assessed Against Permanent Improvements Located on Leased Trust Land...

Snell & Wilmer on

In a decision that impacts entities and individuals doing business in Indian Country, the Arizona Court of Appeals sided with the Taxpayer in its challenge to the state and county’s power to tax property on tribal land in the...more

Pillsbury - SeeSalt Blog

Oregon Tax Court Rejects Department’s Attempt to Ignore Measure 50 Limitation

Pillsbury - SeeSalt Blog on

In Tesoro Logistics Northwest Pipeline LLC v. Department of Revenue, the Oregon Tax Court, Regular Division, held that although a unit of property acquired by one centrally assessed company from another qualified as “new...more

Greenbaum, Rowe, Smith & Davis LLP

New Jersey Enacts Legislation Imposing Annual Community Service Contributions On Nonprofit Hospitals

Greenbaum, Rowe, Smith & Davis LLP on

On February 22, 2021, New Jersey Governor Phil Murphy signed into law new legislation (A1135/S357) that clarifies and preserves the statutory property tax-exemption historically afforded to nonprofit hospitals under N.J.S.A....more

Freeman Law

[Webinar] Freeman Law Legal and Tax Update - October 27th, 3:00 pm CT

Freeman Law on

As businesses face unprecedented challenges, our legal team is here with insights and guidance. Join us as we discuss important developments during these unique times, and bring you up to speed on current initiatives. During...more

Greenbaum, Rowe, Smith & Davis LLP

Governor Murphy Signs Legislation Setting New Deadlines for Filing and Deciding Real Estate Tax Appeals

Greenbaum, Rowe, Smith & Davis LLP on

On May 28, 2020, New Jersey Governor Phil Murphy signed legislation that fixes July 1, 2020 as the deadline for filing 2020 real property tax appeals. The stated reason for adopting the law was to account for the inability to...more

Faegre Drinker Biddle & Reath LLP

Hospitals, Hotels and Abatements — Indiana Tax Court tackles Property Tax Caps

Faegre Drinker Biddle & Reath LLP on

In two recent opinions and one from last spring, the Indiana Tax Court considered whether property taxes for hospitals and hotels should be calculated using the 2% or 3% tax caps. In both opinions, the Court held that use of...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court affirms rejection of Tenant’s claims that Assessor improperly included value of land in taxable leasehold...

Faegre Drinker Biddle & Reath LLP on

Name: Square 74 Associates LLC v. Marion County Assessor - Date Issued: December 3, 2019 - Property Type: 7-story 209,888 square foot public parking garage with 31,000 square feet of first floor retail consisting of...more

Greenbaum, Rowe, Smith & Davis LLP

New Jersey Extends Filing Deadline for Real Estate Tax Appeals Due to COVID-19

Greenbaum, Rowe, Smith & Davis LLP on

In an Order entered by the New Jersey Supreme Court on March 19, 2020, the filing deadlines for 2020 tax appeals for both County Boards of Taxation and the Tax Court of New Jersey were extended to the later of May 1, 2020 or...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court affirms Voluntary Dismissals of Property Tax Appeals, where Assessor had not incurrred a “Substantial Expense”

Faegre Drinker Biddle & Reath LLP on

Assessor had spent little time with limited discovery prosecuting case - Name: Marion County Assessor v. Stutz Business Center, LLC - Date Issued: August 30, 2019 - Property Type: Vacant land - Assessment Years:...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court “cannot ignore the parties’ and the Indiana Board’s misapprehension of the law” – applies 1% tax cap to...

Faegre Drinker Biddle & Reath LLP on

Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review - Date Issued: Feb. 11, 2020 - Property Type: Single-family residence - Assessment Date:...more

Faegre Drinker Biddle & Reath LLP

Declining to reweigh the evidence, Indiana Tax Court affirms assessments of CVS store based on cost approach

Faegre Drinker Biddle & Reath LLP on

Name: CVS Corporation v. Elkhart County Assessor Date Issued: December 9, 2019 - Property Type: Retail pharmacy - Assessment Years: 2012 – 2015...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court affirms assessment of vacant lot based on appraisal and testimony of the appraiser

Faegre Drinker Biddle & Reath LLP on

Name: Sheerin v. LaPorte County Assessor - Date Issued: December 11, 2019 - Property Type: Vacant lot - Assessment Year: 2015...more

Pullman & Comley, LLC

Property Tax and Valuation Topics - Spring 2019

Pullman & Comley, LLC on

Tidbit on NNN lease property valuation - A sort of a humdrum ruling on the assessment appeal of a garden variety industrial building nevertheless offers a valuable insight as to proper use of the income valuation...more

Faegre Drinker Biddle & Reath LLP

Tax Court rejects Indiana Board’s “Throwing Darts” to Conclude to a Capitalization Rate That Neither Party’s Appraiser Offered...

Faegre Drinker Biddle & Reath LLP on

Name: Madison County Assessor v. Sedd Realty Company - Date Issued: May 22, 2019 - Property Type: Shopping Center - Assessment Dates: 2009-2012...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court affirms removal of Obsolescence Adjustment to Residential Property, as Homeowners fail to show comparable...

Faegre Drinker Biddle & Reath LLP on

Case Name: Marinov and Marinova v. Tippecanoe County Assessor - Date Issued: February 20, 2019 - Property Type: Single-family residence...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court denies petition to enjoin the collection of property tax, where Taxpayer failed to show former school building...

Faegre Drinker Biddle & Reath LLP on

Name: Wigwam Holdings LLC v. Madison County Assessor - Date Issued: December 14, 2018 - Property Type: 220,000 SF building, including a natatorium, auditorium and 8,996 seat basketball facility...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

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court Breathes New Life into Ministry’s Property Tax Exemption Appeal

Faegre Drinker Biddle & Reath LLP on

The Indiana Tax Court in Lake County Trust Co., Trust No. 6 v. St. Joseph County Assessor on October 17th reversed the dismissal of an exemption appeal by a 501(c)(3) non-profit, Flowers for Heaven, Inc., operating a pro-life...more

Bowditch & Dewey

Current Issues for Higher Education Real Estate Lawyers

Bowditch & Dewey on

Campus Real Estate, Property Management, Tax Credits The 15th Annual Higher Education Real Estate Lawyers conference was held in San Francisco, where attendees listened to and learned from both in-house and outside counsel at...more

Cole Schotz

Tax Court Puts Brakes on Recent Trend Limiting Religious/Non-Profit Exemptions

Cole Schotz on

In a recent tax court case, Holy Trinity Baptist Church v. City of Trenton (Docket No. 015909-2014, February 2, 2017), the court overturned the findings of the County Board of Taxation and upheld the tax exemption for...more

45 Results
 / 
View per page
Page: of 2
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