Williams Mullen's COVID-19 Comeback Plan: Tips for Virginia Real Estate Assessment Appeals in a COVID-19 Environment
On February 21, 2023, Mount Rainier, a small city in Prince Georges County, Maryland (PG County), adopted a rent control law. In response, on March 2, 2023, PG County followed Mount Rainier by adopting its Rent Stabilization...more
A taxpayer who believes the county assessment is too high, or that the value of their property declined, may contest the valuation and reduce the taxes owed by establishing a lower valuation is warranted. This often includes...more
On June 17th, South Carolina Governor Henry McMaster signed Act No. 228, the “Comprehensive Tax Cut Act of 2022” (“Act”), into law after extensive debate and efforts by leadership of the State House of Representatives and...more
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
Beginning in 2022, Ohio will require owners of exempt real property to notify the county auditor if the property “ceases to qualify for exemption.” House Bill 110 - the most recent budget bill - included a provision that...more
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
Governor DeWine recently signed Senate Bill (S.B.) 57, a law that affects Ohio real property tax valuation complaints. Commercial and industrial property owners that have been negatively impacted by the COVID-19 pandemic...more
On April 30, 2019, Tennessee Gov. Bill Lee signed into law Public Chapter No. 265 (Senate Bill No. 708 or “S.B. 708”), amending the provisions of Tenn. Code Ann. § 67-5-502 relating to the taxation of leasehold interests....more
Maine recently passed L.D. 1479, An Act To Modernize and Improve Maine’s Property Tax System, which implements certain changes to the state’s property tax assessment, review, and appeals processes. ...more
On August 9, 2016, Massachusetts Governor Charlie Baker signed The Municipal Modernization Act – An Act to Modernize Municipal Finance and Government – H. 4565, which was effective as of November 7, 2016, unless otherwise...more
On November 2, 2015, President Barack Obama signed into law the Bipartisan Budget Act of 2015 (the Act). The Act overhauls the partnership audit and litigation rules in the Internal Revenue Code, repealing both the provisions...more
During the recently concluded special session, the Connecticut General Assembly approved, and the Governor subsequently signed into law, Section 244 of Public Act No. 15-5 (June Special Session) that revokes the property tax...more
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
The California State Senate yesterday approved a measure providing relief (albeit only partial relief) to those taxpayers facing retroactive tax assessments by reason of the Cutler decision. In Cutler v. Franchise Tax Board...more
On March 27, 2013, Governor Phil Bryant signed House Bill 892 amending the rules setting forth the time period during which the Department of Revenue (Department) may conduct an examination of a taxpayer's Mississippi income,...more