News & Analysis as of

Residential Real Estate Tax Civil Procedure

Read Residential Real Estate law updates, news, and legal analysis from leading lawyers and law firms:

Fall 2017 Property Tax and Valuation Topics

by Pullman & Comley, LLC on

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

Appellate Court Overrules PTAB Decision Involving Manufactured Home

by Franczek Radelet P.C. on

The Illinois Appellate Court recently reversed a decision of the Illinois Property Tax Appeal Board (PTAB) involving the taxation of a mobile home in Jones v. State Property Tax Appeal Board. While the opinion addresses a...more

California Supreme Court Declines To Rehear Documentary Transfer Tax Appeal

by Allen Matkins on

In June, I wrote about the California Supreme Court’s disappointing decision in 926 N. Ardmore Ave. v. County of L.A., 2017 Cal. LEXIS 4768 (Cal. 2017). Readers may recall that the Supreme Court applied the concept of a...more

Federal Tax Liens In Foreclosure Proceedings

by Ward and Smith, P.A. on

Henkel v. Triangle Homes is a North Carolina Court of Appeals case with dueling tax foreclosure proceedings involving the same property. One foreclosure proceeding was for unpaid municipal taxes and the other for unpaid...more

Property Tax & Valuation Topics: Summer 2017

by Pullman & Comley, LLC on

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

PA Supreme Court Limits School District Real Estate Tax Appeals

by Ballard Spahr LLP on

In a long-awaited decision on a hotly debated issue, the Pennsylvania Supreme Court has held that taxpayers whose apartment buildings were singled out for school district tax appeals have stated a valid claim that such...more

South Carolina County Government Must Give Taxpayers a Hearing on Property Tax Penalty Where the Taxpayer Raises County Error

by McNair Law Firm, P.A. on

If South Carolina property taxes are not timely paid, the county Assessor must assess a late-payment penalty. However, the county Treasurer is given authority to waive an assessed late payment penalty if a taxpayer can...more

Unpaid Real Estate Tax Can Become a Lien on All of a Property Owner’s Real Estate in Pennsylvania

The basic notion that unpaid real estate taxes may become a lien against property for which those taxes have been assessed and gone unpaid is commonplace to many. The framework for this process is contained in statutes such...more

Appellate Court Notes

by Pullman & Comley, LLC on

Supreme Court Advance Release Opinions: - SC19576 - Briere v. Greater Hartford Orthopedic Group, P.C. - SC19576 Concurrence - Briere v. Greater Hartford Orthopedic Group, P.C. One might argue this decision...more

Pending Appeal in Michigan Supreme Court May Warrant Filing a Protective Property Tax Appeal This Year

by Dickinson Wright on

On February 1, 2017, the Michigan Supreme Court ruled that it would hear oral arguments on the application for leave to appeal in Menard. One of the issues to be considered is “whether the Michigan Tax Tribunal may utilize a...more

Wisconsin Supreme Court Clarifies Required Assessment Methodology for Section 42 Housing

by Foley & Lardner LLP on

Regency West concerned the 2012 and 2013 assessments of a newly constructed 72-unit Section 42 housing development. For 2012 (the first tax year following completion of construction), the city assessed the property at...more

Michigan Tax News - January 2017

by Dickinson Wright on

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

Amendments to Alberta's Municipal Government Act Likely to Reduce Time and Cost of Property Tax Review Process

by Bennett Jones LLP on

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

Court Rejects PTAB Decision for Excluding Evidence of Deceased Appraiser

by Franczek Radelet P.C. on

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

Court Denies City of Chicago's Tax on Assignments of Mortgages

by Miller Canfield on

In October 2015, we discussed Cook County, Illinois circuit court cases City of Chicago v. KTCP and Halsted West v. City of Chicago, which held that an assignment of a mortgage is a transfer of a “beneficial interest in real...more

Indiana Tax Court Reverses Classification Of An Apartment Complex’s Common Area, Modifying Application Of The 2% V. 3% Tax Caps

by Faegre Baker Daniels on

The Tax Court in Hamilton Square Investment, LLC v Hamilton County Assessor (Oct. 5, 2016) explained, “Indiana’s property tax caps provide taxpayers with credits against their Indiana property tax liabilities” and the “amount...more

Purchasers of NJ Tax Sale Certificates - What You Include in Your Proof of Claim Can Cause a Loss of Your Claim and Lien

by Dechert LLP on

In Princeton Office Park, the U.S. Court of Appeals for the Third Circuit affirmed the bankruptcy and district court rulings that the purchaser of a NJ tax sale certificate forfeited its claim and lien because it included the...more

Virginia Supreme Court Opinion Affecting Local Government Law: September 22, 2016

by Sands Anderson PC on

The Virginia Supreme Court issued one additional opinion in September affecting local government law, on September 22, 2016. This opinion addressed the priority to be given a local government special assessment lien over a...more

N.C. Court of Appeals: Absent Notice to the Federal Government, Foreclosure for Unpaid Local Taxes Won't Extinguish Federal Tax...

by Womble Bond Dickinson on

North Carolina is a "pure race" state, for real estate title purposes. That is, “first to record an interest in land holds an interest superior to all other purchases for value, regardless of actual or constructive notice as...more

District Court Dismisses Disparate Impact Claims in Texas

by Ballard Spahr LLP on

After several years of litigation, the U.S. District Court for the Northern District of Texas recently dismissed disparate impact claims filed against the Texas Department of Housing and Community Affairs (TDHCA) in the fair...more

District Court Dismisses Disparate Impact Claim of Inclusive Communities

by Ballard Spahr LLP on

A federal court in Texas recently dismissed a housing discrimination claim that was based on alleged disparate impact under the Fair Housing Act (FHA), the latest in a series of decisions applying landmark U.S. Supreme Court...more

Appellate Court Notes

by Pullman & Comley, LLC on

Supreme Court Advance Release Opinions: SC19496 - Commission on Human Rights & Opportunities v. Echo Hose Ambulance - The issue of this case was whether or not an unpaid volunteer, in this case for an ambulance...more

Recovery of Real Property in South Carolina After a Tax Sale

Acme Bank has a problem. Acme loaned $480,000 for the purchase of a beach house on Sullivan’s Island, South Carolina, securing the debt with a recorded mortgage. Six months ago, the bank received a letter from the county tax...more

Reversal of Countrywide Fraud Verdict a Reminder of Government’s Heavy Burden of Proof

by BakerHostetler on

On May 23, 2016, the U.S. Court of Appeals for the Second Circuit reversed a jury’s finding of civil fraud against Countrywide Home Loans and other lenders, finding that the government had failed to prove fraud in...more

PA Property Tax Reassessment Update

by Reed Smith on

Several counties in Pennsylvania are conducting countywide property reassessments. This update provides status changes for Washington, Blair and Lancaster Counties, along with a set of important deadlines and basic assessment...more

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