News & Analysis as of

Filing Requirements Property Owners

Womble Bond Dickinson

A Legal Perspective on PT-300s, Soft and Hard Costs and Capitalization in South Carolina*

Womble Bond Dickinson on

South Carolina companies with any real or personal property placed in service in the state annually complete and file a PT-300, the state’s property tax return form. Companies that have entered into a negotiated Fee in Lieu...more

Cozen O'Connor

City of Philadelphia Real Estate Assessment Appeals

Cozen O'Connor on

The City of Philadelphia has extended the deadline for the filing of a first level review of real estate assessment appeals to October 14, 2022. As such, there may be some confusion about this recent extension. ...more

Bradley Arant Boult Cummings LLP

Suing a Design Professional in Texas? Make Sure to Include a Certificate of Merit in Your Pleading

On August 4, 2020, the Court of Appeals of Texas (First District) reversed a trial court’s denial of an engineering firm’s motion to dismiss finding that the plaintiff’s failure to attach the required certificate of merit...more

Farella Braun + Martel LLP

San Francisco COPA Program Rules Released

The Mayor’s Office of Housing and Community Development (MOHCD) released program rules for the Community to Purchase Act (COPA) on September 3, 2019. The recently enacted COPA program (codified in Chapter 41B of the San...more

Butler Snow LLP

Non-US Persons Holding US Real Estate: Penalties For Failing To File Certain IRS Forms Are Increasing To $25,000

Butler Snow LLP on

Most non-US persons who are properly advised regarding US real estate ownership will structure their holdings to include some combination of US LLCs, non-US companies, non-US partnerships, non-US trusts and/or non-US...more

Farrell Fritz, P.C.

Nassau County Commercial Real Property Tax Alert

Farrell Fritz, P.C. on

Annual Survey of Income and Expenses – ASIE-2017 Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County Department of Assessment (“the Assessor”) is requiring the submission of 2017 financial data...more

Cozen O'Connor

New York City Building Owners Granted One-Time Amnesty of Façade Inspection Safety Program

Cozen O'Connor on

Under Local Law 11 (LL11), the New York City Department of Buildings requires owners of buildings that are six stories or greater to have exterior walls inspected once every five years. Commonly referred to as FISP (Façade...more

Saul Ewing Arnstein & Lehr LLP

Owners of Tax-Exempt Property in Philadelphia Must Provide Proof of Right to Continued Tax-Exempt Status

The Philadelphia Office of Property Assessment (OPA) has sent letters to all charitable organizations in the city that own property shown as tax-exempt, in whole or in part, in the OPA’s records. Attached to the letter is a...more

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