In an ad valorem appeal of the value of an office/retail building and its associated parking lot in Springfield, the Massachusetts Appellate Tax Board (ATB) addressed the property owner’s contention that a proposal to...more
3/15/2019
/ Ad Valorem Tax ,
Discrimination ,
NY Supreme Court ,
Physical Presence Test ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
Sales Tax ,
South Dakota v. Wayfair ,
Tax Appeals ,
Tax Assessment
U.S. Supreme Court Internet Sales Tax Decision and Property Values -
Your editors do not need to belabor the point that brick and mortar retail occupancies, rents and values have been pounded as a result of internet...more
10/26/2018
/ Ad Valorem Tax ,
Appraisal ,
Brick-and-Mortar Stores ,
E-Commerce ,
Fair Market Value ,
Graffiti ,
Internet Retailers ,
Land Parcels ,
Property Tax ,
Real Estate Market ,
Sales Tax ,
South Dakota v. Wayfair ,
Tax Assessment ,
Vacant Properties ,
Visual Artists Rights Act (VARA)
October 10, 2018 Approximately a quarter of Connecticut municipalities plan to conduct revaluations effective October 1, 2018....more
Welcome to Pullman & Comley's Real Estate Newsletter, Groundbreaking News. Written by our team of attorneys, you'll find articles that highlight hot topics and developments spaning the fields of real estate, land use and...more
9/21/2018
/ Brownfield Properties ,
Contaminated Properties ,
Critical Infrastructure Sectors ,
Excise Tax ,
Maritime Transport ,
Mixed-Use Zoning ,
Mortgages ,
Multi-Family Development ,
Ports ,
Property Tax ,
Property Valuation ,
Public Projects ,
Real Estate Development ,
Real Estate Market ,
Realty Transfer Taxes ,
Recording Statutes ,
Redevelopment ,
Retail Market ,
Shipping ,
Shopping Centers ,
State and Local Government ,
Tax Appeals
Showdown at the BAA corral?
Consider this scenario: a property owner shows up at his appointed time and day to challenge his assessment before a public meeting of the Nutmeg Board of Assessment Appeals. ...more
One of the most commonly misunderstood terms in the Rules of Professional Conduct is contained in the admonition of Rule 1.9(c)(1) (“Duties to Former Clients”) that a lawyer may not “use information relating to the...more
Hartford Bankruptcy Threat Postponed -
The immediate possibility of Connecticut’s capital city filing a bankruptcy petition has been mitigated as a result of the newly adopted Connecticut budget. ...more
Property Assessment Class Action Fails -
On previous occasions, the editors of Property Tax and Valuations Topics have noted that Connecticut courts tend to be rather strict in requiring property owners to pursue statutory...more
11/15/2017
/ Class Action ,
Commercial Leases ,
Dispensaries ,
Filing Deadlines ,
Marijuana Related Businesses ,
Multi-Family Development ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
Religious Institutions ,
Religious Schools ,
Rental Property ,
School Districts ,
Tax Appeals ,
Tax Assessment ,
Tax Exempt Entities ,
Waterfront Properties
Approximately 20 percent of Connecticut municipalities plan to conduct revaluations effective October 1, 2017.
For those with commercial real property located in a revaluing community, you should know that a representative...more
Declaratory Judgment Not the Correct Remedy -
Danping Li sued the Town of Woodbury with regard to the assessments of three properties she owned in that community. One of the counts of her complaint seeking a declaratory...more
Momentous LIHTC Decision Does Not Materialize -
In the Winter 2017 issue of Property Tax and Valuation Topics, we projected that the Connecticut Supreme Court’s anticipated ruling in Nutmeg Housing Development...more
The Federal Arbitration Act (FAA) provides for enforcement of arbitration agreements in a “contract evidencing a transaction involving commerce” in the district court. A nursing home sought to enforce arbitration agreements...more
2/26/2017
/ Appeals ,
Arbitration Agreements ,
Attorney-in-Fact ,
Federal Arbitration Act ,
Intent ,
Kindred Nursing Centers v Clark ,
KY Supreme Court ,
Motion to Compel ,
Nursing Homes ,
Petition for Writ of Certiorari ,
Preemption ,
Public Policy ,
Right to a Jury ,
SCOTUS
Connecticut state and federal courts faced a number of significant health care issues last year. We have summarized those cases that we think are particularly relevant to Connecticut hospitals, group practices and individual...more
2/16/2017
/ Drug Pricing ,
EMTALA ,
Health Care Providers ,
Health Insurance ,
Hospitals ,
Informed Consent ,
Medical Devices ,
Medical Malpractice ,
Mental Health ,
Negligence ,
Nurses ,
Peer Review ,
Physician Medicare Reimbursements ,
Physicians ,
Psychiatric Hospitals ,
Public Policy ,
Rural Health Care Providers ,
Vicarious Liability ,
Wage Index
On September 30, 2016, the Connecticut Supreme Court heard oral argument in Nutmeg Housing Development Corp. v. Colchester. On the face of it, the ad valorem valuation of a garden variety property in the suburbanizing Town...more
1/20/2017
/ Ad Velorum Property Taxes ,
Affordable Housing ,
Appraisal ,
Car Dealerships ,
Commercial Real Estate Market ,
Conducted for Profit Test ,
CT Supreme Court ,
Local Ordinance ,
Low-Income Issues ,
Non-Profit Hospitals ,
Property Tax ,
Property Valuation ,
Rental Property ,
Tax Abatement ,
Tax Assessment ,
Tax Court ,
Tax Exemptions
October 1, 2016 Revaluations: If/When/How to Challenge Your Real Estate Property Assessment -
Connecticut municipalities are required to carry out a general revaluation of all real estate within their boundaries at least...more
10/17/2016
/ Climate Change ,
Commercial Property Owners ,
Condemnation ,
Damages ,
Eminent Domain ,
Jury Awards ,
Jury Trial ,
Just Compensation ,
Property Tax ,
Property Valuation ,
Tax Appeals ,
Tax Assessment
Interim “Watch Tower” Revaluation After High Sale Upheld -
The last citywide revaluation conducted by Milford was as of October 1, 2011. On that date, the residential property at 19 Beach Avenue was valued by the...more
Many Connecticut clients of the Pullman & Comley Property Tax Valuation Department own significant amounts of taxable personal property such as fixtures and furnishings, warehouse equipment and computer systems in addition to...more
"Celebrity" Value?
In 2004, in the quaint Fenwick borough of Old Saybrook, a developer purchased the beachfront summer home of the late actress Katharine Hepburn. The discovery of a discontinued road, which ran over...more
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
The hundreds of billions of dollars of commercial real estate owned by foreign companies and individuals in the United States requires active management and oversight. This is so whether the property is triple net leased to...more
Thorny Exemption Issue Discussed -
Limited Liability Company X owns property in the Town of Windham which it leases to Corporation Y. Both entities are tax exempt under the Internal Revenue Code. Both entities...more
A number of Connecticut municipalities (see list at the end of this alert) plan to conduct revaluations effective October 1, 2014.
For those with commercial real property located in one of the communities on the list,...more
At the end of the Connecticut General Assembly’s 2014 Regular Session, "An Act Concerning Notice of Acquisitions, Joint Ventures and Affiliations of Group Medical Practices" (the "Act") was passed and is awaiting the...more
In a rather prosaic case involving the measurement of damage to an automobile after an accident, the defendant who caused the accident sought to dismiss the plaintiff’s action because “her car [had] been fully repaired and...more
A number of Connecticut municipalities (see list at the end of this alert) plan to conduct revaluations effective October 1, 2013.
For those with commercial real property located in one of the communities on the list,...more