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Property Tax › Jurisdiction

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Rosenberg Martin Greenberg LLP

Has the Appellate Court of Maryland Disrupted the Tax Sale Market?

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Real property tax certificate sales provide a way for taxing authorities to collect delinquent taxes without having to foreclose on properties and take ownership. When the purchaser of the tax sale certificate obtains the...more

Pierce Atwood LLP

Maine Court Clarifies Jurisdiction in Certain Property Tax Appeals and Addresses Maine Revenue Services’ Duty to Taxpayers When...

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In a unanimous opinion, Maine Law Court relied on the plain language of 36 M.R.S. § 844 to hold that, in a municipality without a board of assessment review (BAR), a taxpayer whose nonresidential property is valued at $1...more

Winstead PC

Texas Legislature Approves HB 2071 Which Revises Public Facility Corporation Exemption for Affordable Housing

Winstead PC on

The 88th Regular Session (2023) of the Texas Legislature approved HB 2071 (the "Bill"), which revises the way public facility corporations ("PFCs") can be utilized to own and operate affordable housing. Affordable housing is...more

ArentFox Schiff

Ground Lease Risks in Municipal Bond Projects

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Ground lease structures have become a common feature of conduit financings in the municipal bond market. They provide tax advantages to projects and can be structured several different ways depending on the tax-exempt status...more

Harris Beach PLLC

IDA Legislative Update – New Laws Affecting Industrial Development Agencies and Authorities Adopted

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New York Governor Kathy Hochul recently signed three bills into law that impact administration and operation of New York’s industrial development agencies and authorities (“IDAs”). The new laws are intended to, and will,...more

Rivkin Radler LLP

New York’s “No-Longer-a-Sin” Taxes – Effective? Progressive? Neither?

Rivkin Radler LLP on

Lately I’ve been thinking about the many ways by which members of the public transfer funds to government and the many reasons for which such transfers are made. After all, we’re still in the “season of giving.”...more

Williams Mullen

Money, Dirt and Steel: Spring 2017

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When Are Your Subcontractor's Employees Your Employees? In January, the Fourth Circuit Court of Appeals entered its decision in Salinas v. Commercial Interiors, Inc., ruling that a contractor and its subcontractor can be...more

Franczek P.C.

IL Supreme Court Avoids Ruling on Constitutionality of Hospital Exemption

Franczek P.C. on

The Illinois Supreme Court has issued an opinion in Carle Foundation v. Cunningham Township, the case involving the constitutionality of the statute granting hospitals a special property tax exemption. In remanding this case...more

Ervin Cohen & Jessup LLP

Receiver’s Sales Are Not Immediately Appealable In Federal Court

Ervin Cohen & Jessup LLP on

QUESTION: I purchased assets from a receiver. The court approved the sale over the objection of one of the defendants. The sale has now closed. I was just informed that the defendant is appealing the order approving the sale....more

Faegre Drinker Biddle & Reath LLP

A Deluge Of Dismissals: Indiana Tax Court Dismisses 11 Property Tax Exemption Appeals For Lack Of Jurisdiction

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When it rains, it pours. On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction....more

Bond Schoeneck & King PLLC

Fourth Amendment Precludes Inspection Of Private Property Even In Assessment Review Litigation

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Recently there has been increasing debate regarding if and when assessing jurisdictions, or its agents, can invade the privacy of New York residents. Even New York’s governor has been impacted by this issue. Last week, the...more

Holland & Knight LLP

Religious Institutions Update: October 2013

Holland & Knight LLP on

The legitimacy of political speech from the pulpit is much debated. Some contend that religious institutions should be silent, because of separation of church and state or the inaccessibility of divine inspiration to...more

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