News & Analysis as of September 20, 2024

Property Tax › Public Schools

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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 -

Expanded Permitted Uses for School District Sinking Funds

Miller Canfield on 12/8/2023

Under the Michigan Revised School Code, a school district with voter approval may levy a sinking fund tax to pay for certain allowable capital improvement projects and purchases, which include the construction and renovation...more

Budget Commission Requests to Forgo Revenue

Bricker Graydon LLP on 9/26/2023

As a result of the 2023 valuation update, several counties have requested all jurisdictions, including school districts, to voluntarily give back millage to reverse the impact of inflationary increases on collections,...more

FY2024 New Jersey Budget Review

McCarter & English, LLP on 7/3/2023

After a tumultuous week of drafting and negotiations on State Street, Governor Phil Murphy has signed into law the Fiscal Year 2024 New Jersey Appropriations Act, formalizing the State’s budget for the upcoming fiscal year....more

Appellate Court Upholds Denial of Property Tax Exemption to Non-Profit

White and Williams LLP on 3/6/2023

Across the United States, public schools are primarily funded by property taxes based on assessments on both the land and buildings within the taxing district. Historically, however, non-profit hospitals, health centers,...more

First half 2022 review, General Election, and preview of Lame Duck Session

Bricker Graydon LLP on 6/15/2022

The Ohio General Assembly finished the first half of 2022 with a rush of lawmaking, appropriating billions of dollars in infrastructure spending, and making policy changes in a range of subjects. Initially, the legislature’s...more

Illinois Appellate Court Again Sides with School Districts on Working Cash Fund Bond Tax Rate Objections

Franczek P.C. on 1/13/2021

After a very difficult 2020, Illinois school districts received a well-deserved present on December 24 when the First District Illinois Appellate Court issued a decision rejecting a tax rate objection and upholding the...more

Gold Dome Report - February 2019 #1

Nelson Mullins Riley & Scarborough LLP on 2/6/2019

With Super Bowl LIII in the rearview mirror, legislators returned to the State Capitol today ready to get to work. Activity in the halls was appreciably more brisk as the pomp and circumstance of January began its February...more

Time may be running out for Texas property tax abatements

Eversheds Sutherland (US) LLP on 1/24/2019

The Texas state legislature must decide whether or not to extend the ad valorem property tax abatement program currently authorized under state law. The program is currently set to expire on September 1, 2019. Local tax...more

Texas Legislative Session Preview

McGuireWoods Consulting on 11/30/2018

The Texas Legislature will convene Jan. 8, 2019 for its 140-day regular session. Gov. Greg Abbott and Lt. Gov. Dan Patrick, both Republicans, were re-elected to serve a second term. The political makeup of the Texas Senate...more

The Largest Property Tax Bond in Oregon History Should Have Been Much Bigger

Tonkon Torp LLP on 5/31/2018

Just one year after voters passed the largest bond measure in Oregon history, PPS now acknowledges that Portland Public School-Bond Measure 26-193 should have been much more – between $80 and $136 million more....more

South Carolina Tax Litigation Update: First Quarter 2018

Burr & Forman on 5/3/2018

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

Gold Dome Report - March 2018 #11

Nelson Mullins Riley & Scarborough LLP on 3/23/2018

With two legislative days remaining, legislative leaders embarked today on the final phase of budget negotiations for the FY 2019 budget. After the Senate adopted its proposal for HB 684 by a 52-0 vote, three ranking officers...more

One Reason Your Property Taxes Skyrocketed - New Bond Measures

Tonkon Torp LLP on 11/10/2017

Contrary to popular belief, Oregon law does not limit property tax increases to three percent per year. If you received a property tax statement this year, you may have learned this the hard way. Overall tax rates are now at...more

Public Education Under Attack in Florida

Searcy Denney Scarola Barnhart & Shipley on 8/4/2017

Imagine a world in which public education did not exist. A world in which children did not have schools to attend. A world in which the future generation could not obtain a diploma. It is hard to imagine such a world, as the...more

Real Property Tax Alert - October 2016

Farrell Fritz, P.C. on 1/31/2017

Nassau County Class 4 Commercial Property – Disputed Assessment Fund (“DAF”) Started with October 2016 School Bill - All Class 4 commercial properties have been impacted by the increase in the school tax rate...more

The Side of Tax Reform They’re Not Telling You

McNees Wallace & Nurick LLC on 6/20/2016

Deep-sixing property taxes is a popular pledge on the state and local campaign trail. But the promise is only half the story. Citizens need to ask: “And then what?” Like a climbing wall, eliminating property taxes may...more

2015 Legislative Update: Summary Of Changes In School Law

Franczek P.C. on 10/7/2015

ADMINISTRATION - LALI’S LAW (HEROIN CRISIS ACT) - Public Act 99-0480 - Effective Date: September 9, 2015 - School districts, public schools, or nonpublic schools may now authorize a school nurse or trained...more

New York’s Property Tax Cap Wins Again

Bond Schoeneck & King PLLC on 3/27/2015

In 2013 we reported on NYSUT‘s lawsuit which claimed that New York’s recently-enacted property tax “cap” was unconstitutional. The thrust of NYSUT’s 2013 arguments against the cap were that it (1) harmed school districts that...more

Inside the New York Budget Bill: 30-Day Amendments

McDermott Will & Emery on 2/24/2015

On Friday, February 20, 2015, Governor Andrew Cuomo’s office released the 30-Day Amendments to the 2015–2016 New York State Executive Budget Legislation (Budget Bill). This year, instead of the usual set of corrections and...more

School Districts: New York State Amends Real Property Tax Law to Allow School Districts to "Charge Back" Tax Refunds to School...

Bond Schoeneck & King PLLC on 1/12/2015

On December 29, 2014, Governor Cuomo signed a law granting school districts the authority to "charge back" real property tax certiorari refunds to school district public libraries. Until now, school districts that levied real...more

Indiana Property Tax Exemptions: Church Permitted To File Letter In Lieu Of Application; Trade Association Failed To Prove Split...

Faegre Drinker Biddle & Reath LLP on 9/23/2014

Church properly used letter of notification (and not official application) to claim exemption; previously granted exemption rolled forward. The Indiana Board of Tax Review applied a 100% property tax exemption to a church...more

PA Senators Pushing to Replace School Property Taxes with Expanded Personal Income and Sales Taxes

McNees Wallace & Nurick LLC on 4/22/2014

A number of Pennsylvania State Senators continue to push for legislation to eliminate school district property taxes in Pennsylvania. They would replace the lost revenues by increasing the statewide Personal Income Tax rate...more

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Property Tax › Public Schools

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