Tax Assessment

News & Analysis as of

County Waited Too Long to Assess

In Duke Energy Fayette II, LLC v. Fayette County Board of Assessment Appeals, No. 1406 C.D. 2014 (May 28, 2015), the Court found that the Fayette County Board of Assessment Appeals conducted an impermissible spot reassessment...more

Property Tax And Valuation Topics - Summer 2015

The Environment and Property Taxes - It seems that many stakeholders are trying to deal with climate change. Connecticut’s hundreds of miles of coastline along the Long Island Sound include many low-lying areas...more

Deadlines for Pennsylvania Real Property Tax Appeals

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

It’s that Time of the Year; Pennsylvania Real Property Assessments are on the Horizon

It’s that time of year again, as Pennsylvania real property tax assessments will soon be upon us. It is important that property owners do not take an assessment or reassessment at face value. Please contact us if you would...more

Tax Court Shifts Burden Of Proof To Assessor But Upholds Commercial Land Assessment Based On Application Of The Indiana Guidelines

In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date. The land was .16 acre, but the Assessor previously had only...more

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

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

Taxpayers Can Now Appeal Tax Disputes To A Court Without First Paying Tax, Penalties, and Interest

Michigan Taxpayers Now Have A Right To Appeal Tax Disputes to The Michigan Courts - Pre-Deprivation:  SB 100 Enacted To Eliminate The Prepayment Requirement For Appeals To The Michigan Court Of Claims. On June 16,...more

Spot Assessment Stricken

A divided panel of The Commonwealth Court of Pennsylvania held that a reassessment of property upon the expiration of a KOZ abatement was an unlawful spot assessment. Duke Energy Fayette II, LLC v. Fayette County Board of...more

Charitable Exemption Begins on Tax Assessment Day

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

Update: Massachusetts Supreme Judicial Court Agrees To Hear Regency Transportation Appeal

The Massachusetts Supreme Judicial Court has agreed to accept jurisdiction and hear the taxpayer’s apepal in Regency Transportation, Inc. v. Commissioner, a case in which the Appellate Tax Board, (“ATB”) upheld the Department...more

Supreme Court decides Comptroller of the Treasury of Maryland v. Wynne

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, (No. 13-485), holding that Maryland’s personal-income-tax scheme, which does not give state residents a full credit for income...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

D.C. Proposes Law to Allow Indefinite Suspension of Limitation Period for Assessment and Collection

The Fiscal Year 2016 Budget Support Act of 2015 (BSA), introduced by the Washington, D.C. Council at the request of Mayor Muriel Bowser on April 2, 2015, contains a subtitle (see Title VII, Subtitle G, page 66-67) that would...more

Tentative 2014 Cook County Equalization Factor Released

The Illinois Department of Revenue has released the tentative 2014 Cook County equalization factor. The preliminary factor is 2.6922. Prior year equalization factors are summarized...more

The Magic GST/HST Registration (or How to Make a Multimillion-Dollar GST/HST Assessment Disappear)

It is well known that a GST/HST-registered person can purchase certain types of commercial real property without paying GST/HST to the vendor. ...more

Trucking Company Appeals ATB Decision Upholding Use Tax Assessment on Trucks Used in Interstate Commerce

In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board (“ATB”). Regency had challenged the Department of Revenue’s...more

Receiver’s Sales Are Not Immediately Appealable In Federal Court

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

Tax Assessment Appeal Preserved

The Commonwealth Court en banc held that a tax appeal from an interim assessment dated September 27, 2012 was properly preserved, notwithstanding that the taxpayer did not appeal a subsequent assessment that reflected a tax...more

Property Tax Assessments: Should you appeal?

While a recovery is underway for the commercial real estate market, everyone is still looking for ways to cut expenses. Real estate taxes represent one of the most significant expenses of commercial real estate and while many...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. As...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

Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption? Not Without Evidence of Predominate Use for an...

In Greater Portage Chamber of Commerce v. Porter County Assessor, Pet. No. 64-016-10-2-8-00001 (January 2, 2015), the Indiana Board of Tax Review confirmed the denial of a property tax exemption where the taxpayer failed to...more

Louisiana Supreme Court Upholds Bundling Portable Toilet Leases and Cleaning Services, but Not Sure About True Object of Resulting...

If you are ever waiting in line for portable toilet facilities at the St. Patty’s Day Parade and in need of something to think about, consider the property and service you are about to use: Is it the lease of tangible...more

Another NY Appellate Division Holds that Appraisers have “No Right” to Inspect a Private Residence under the Fourth Amendment

We previously reported on a Second Department case that held a municipal agent (including a private appraiser hired by a municipality) is not automatically entitled to an inspection of a private residence to prepare an...more

The Economic Development Toolbox: “The General Manager” – Property Tax Value Management

Managing costs is of key importance for any successful business. Property tax is a necessary cost of doing business, and it can be significant. The good news is that Ohio and other states provide options for challenging...more

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