Olympic & Georgia Partners, LLC v. County of Los Angeles, California Supreme Court, Case No. S280000 (2025). Owners of hospitality assets (e.g., hotels, convention centers) should pay heed to the recent California Supreme...more
10/17/2025
/ Commercial Property Owners ,
Commercial Real Estate Market ,
County Assessors ,
Hotels ,
Property Tax ,
Property Valuation ,
Real Estate Development ,
Retailers ,
State Taxes ,
Tax Appeals ,
Tax Assessment ,
Tax Court
Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation. The below map highlights some upcoming...more
Has a New Normal Emerged in the U.S. Office Market? From the shock of the 2020 global pandemic to mid-2025’s fragile stabilization, the evolution of the U.S. office market has been a multi-year saga. Vacancy climbed to record...more
10/15/2025
/ Commercial Property Owners ,
Commercial Real Estate Market ,
Filing Deadlines ,
Landlords ,
Office Space ,
Property Owners ,
Property Tax ,
Property Valuation ,
Real Estate Market ,
State and Local Government ,
Tax Appeals ,
Tax Assessment ,
Tax Court ,
Valuation
At long last, the Ohio Department of Taxation has finally enacted the administrative rule outlining the new procedure for valuing eligible federally subsidized residential rental property in the state. Located in Ohio...more
10/8/2025
/ Affordable Housing ,
Final Rules ,
New Regulations ,
Property Tax ,
Property Valuation ,
Rental Property ,
Residential Property Owners ,
Rulemaking Process ,
State and Local Government ,
State Taxes ,
Taxation
Substitute House Bill 96 (Sub. H.B. 96), Ohio’s operating appropriations bill for fiscal years 2026-2027, was passed by the General Assembly on June 25, 2025. The law modifies changes made by Amended Substitute H.B. 126...more
In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime. The changes in Indiana’s SB 1, along with subsequent amendments from...more
6/9/2025
/ Appeals ,
Business Taxes ,
Commercial Property Owners ,
Data Centers ,
New Legislation ,
Property Tax ,
Property Valuation ,
Real Estate Investments ,
State Taxes ,
Tax Assessment ,
Tax Incentives
Data centers are critical infrastructure in today’s world, but they present unique and significant challenges for property tax valuation. Many jurisdictions have provided property tax incentives or abatements for newly built...more
Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation. The below map highlights some upcoming...more
In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime. The changes in Indiana’s SB 1, along with subsequent amendments from...more
Filmore Parc Apartments II v. Norman White, et al., Case No. 2024-CA-0475 (La. App. 4 Cir. 2/14/2025). Last month, a Louisiana appellate court determined that an apartment complex’s affordable housing units were not eligible...more