This article examines whether increased mortgage interest costs and property tax assessments should be compensable under the Fifth Amendment's Just Compensation Clause. While courts have traditionally limited compensation in...more
We previously reported on the recent California Court of Appeal district split as to what standard of review should apply in utility takeover condemnation cases as it pertains to more necessary public use challenges, and...more
Condemning agencies contemplating the use of eminent domain at times hire third-party acquisition agents to purchase properties ahead of an incoming infrastructure project without the provision of written good faith offers....more
You received a notice of intent or an offer to acquire your property from the government or a private company seeking to take your property. You probably have a lot of questions. Read on for answers to common questions and...more
In Colorado, eminent domain (also known as condemnation) proceedings take place in several phases. These proceedings are similar to, but not the same as, other civil trials. Few attorneys — let alone property owners — have...more
In a significant victory for property owners, the Arizona Supreme Court held this week that damages in condemnation cases can include compensation for the reduction in value caused by the proximity of homes to a new highway...more
Appraising a property being acquired through eminent domain involves a number of unique valuation rules, including highest and best use, larger parcel, date of value, and unique evidentiary restrictions on comparable sales...more
In 1831, the colony of Gonzales requested a cannon for defense that was granted by the Mexican authorities. This cannon was a Spanish made bronze six-pounder. The grant had one condition; the cannon had to be returned when...more
Under general tax rules, if the government takes your property through eminent domain and pays you condemnation proceeds, you may have to pay capital gains (or any depreciation recapture) tax if the condemnation proceeds...more
On September 12, the Washington Supreme Court affirmed a Court of Appeals decision that declared the City of Sammamish––and all other municipalities enumerated under Revised Code of Washington 8.12.030––does not lose its...more
On August 20, 2024, the Supreme Court of Pennsylvania issued a ruling in Wolfe v. Reading Blue Mountain & Northern RR Co. The Court overturned the Commonwealth Court’s determination that a condemnation of private land by a...more
Water Agencies Beware Before Proceeding with Forced Municipalization - California’s state water system serves roughly 40 million people and irrigates nearly 10 million acres of farmland. The 2023 water year was ranked as...more
It is rare for the Supreme Court to decide cases involving the Constitution’s Takings Clause, and, indeed, not uncommon for the Court to go years without considering the Clause at all; so, when the Court issues two decisions...more
Procedures governing eminent domain actions differ in some respects from other areas of law. Notably, all issues, except the sole issue of compensation, are adjudicated by the court....more
As the Ides of April approach for individual tax filers, a mad dash to find tax savings is underway. Many real estate investors and professionals are quite familiar with the tax saving potential of a 1031 Exchange....more
The Arizona Court of Appeals recently held that members of a homeowners’ association are not entitled to severance damages to their residential parcels when common areas are condemned....more
When one hears “eminent domain” or “condemnation,” you might envision a governmental agency or utility coming in and acquiring the entirety of a piece of property and leaving nothing behind. However, often times,...more
2023 served up roughly the same number of published appellate CEQA cases as 2022 with a defense win percentage of over 80 percent, which has been the case in many, if not all, of the past ten years. A prominent theme of...more
Commercial real estate transactions in Pennsylvania can be complex, involving a myriad of legal intricacies. When disputes arise, navigating the landscape of commercial real estate litigation becomes essential. In this blog...more
This past week I had the opportunity to attend the International Right of Way Association’s (IRWA) Region 1 Fall Forum and Symposium in San Diego, California. On Friday, Brad Kuhn and I presented an update on recent federal...more
On October 10, 2023, the Indiana Supreme Court denied a landowner’s petition to transfer filed in the matter of State of Indiana v. The Market Place at State Road 37, LLC, et al., 22A-PL-2765 (May 17, 2023), and as a result,...more
In a private letter ruling, the IRS concluded that the condemnation of public utility property is in effect a "retirement" or "disposition" that requires the elimination of accumulated deferred income taxes (ADIT) associated...more
In my last blog, I wrote about the shortcomings of compensating displaced property owners based on the ‘objective’ standard of the market value of their property. That standard ignores the owners’ ‘subjective’ losses, such...more
When we take on an eminent domain case, our primary goal is to put our client in the best position possible. In some cases, that means fighting the taking itself, as my dad (and boss) did in the well-known Wayne County v....more
The Infrastructure Investment and Jobs Act (IIJA)—signed into law in 2021—authorizes $1.2 trillion in spending for public works projects, such as highway widenings. Millions of acres of private property will likely be needed...more