Williams Mullen's COVID-19 Comeback Plan: Tips for Virginia Real Estate Assessment Appeals in a COVID-19 Environment
On May 23, 2024, the Illinois Supreme Court issued a highly anticipated ruling on whether a taxpayer is required to pay its property tax bill before pursuing an appeal at the Property Tax Appeal Board (PTAB). In Shawnee...more
With large drops in common level ratios throughout Pennsylvania’s 67 counties from last year to this year, commercial or industrial property owners should be reviewing their assessed values for potential reductions for the...more
May 31 is the deadline for filing property tax assessment appeals in the Michigan Tax Tribunal on commercial and industrial real property. Assessment notices sent in February show the assessed value and state equalized value...more
The deadline to file your commercial or residential real estate tax appeal in most municipalities in New Jersey is April 1st. This past year, many commercial property owners have experienced a decrease in revenue and some are...more
Property tax, or ad valorem tax, is a fact of life for people and businesses in Texas. As one of the few states in the United States without income tax, Texas counties rely on property tax as a source of revenue to pay for...more
Litigation partner Shane Smith gives tips for protecting and improving your real estate assessment appeal rights and options in Virginia....more
On March 19, 2020, the New Jersey Supreme Court issued an order extending the filing deadline for local property tax appeals from the original April 1st deadline to at least May 1st, and possibly beyond. Per the order, the...more
It is widely recognized that the public-charity tax exemption in the Arkansas Constitution covers charitable hospitals, provided they meet certain criteria established by Arkansas Supreme Court case law. But what about a free...more
Name: Madison County Assessor v. Sedd Realty Company - Date Issued: May 22, 2019 - Property Type: Shopping Center - Assessment Dates: 2009-2012...more
In a recent Bennett Jones Update—Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty—we discussed three recent decisions of the Court of Queen's Bench of Alberta that had addressed the question of...more
Cuyahoga County and 18 other Ohio counties recently completed the state-mandated six-year reappraisal of all real property in those counties. In Cuyahoga County, across all property types, values rose overall by an average of...more
A recent decision by the South Carolina Administrative Law Court (ALC) highlights many of the valuation issues that can arise when property is appraised by a county assessor. In Taylor v. Aiken County Assessor, S.C. Admin....more
The Supreme Court of Appeals of West Virginia's recent decision in Musick v. University Park at Evansdale marks an important affirmation of West Virginia law on taxation of leasehold interests. It has important and positive...more
Recently, an Illinois Court of Appeals issued a decision mandating disclosure of assessment records from the Cook County Assessor’s Office to the Chicago Tribune under the Illinois Freedom of Information Act (“FOIA”)....more
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
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
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
As of January 1, 2017, amendments to the Municipal Government Act, R.S.A. 2000 c. M 26 (MGA), came into force, changing how property owners can seek court review of Assessment Review Board decisions in Alberta....more
At the end of 2016, the Illinois appellate court reversed and remanded a PTAB decision that excluded one party’s evidence because the appraiser who authored the appraisal died prior to the hearing. The case at issue, 1411...more
The Jefferson County Tax Assessor’s office mailed real property valuation notices on May 11, 2016. ...more
When does the burden of proof shift to the Assessor in a property tax appeal? These recent Indiana Board of Tax Review rulings address that question. The Indiana Board of Tax Review (IBTR) addresses Indiana’s burden-shifting...more
Valley Forge Towers Apts. N, LP v. Upper Merion Area School District, 124 A.3d 363, 365 (Pa. Commw. Ct. 2015). The Pennsylvania Commonwealth Court holds that when a school district has reasonable and financial considerations...more
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
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 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