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Property Tax › Tax Exempt Entities

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 -
Pullman & Comley - For What It May Be Worth

Low and Moderate Income Property Tax Valuation Remains Challenging

Pullman & Comley - For What It May Be Worth on

A recent decision by the Appeals Court of Massachusetts* about the entitlement of two nonprofit corporations which rent apartments at below- market rates to low-income elderly individuals and individuals with disabilities...more

Lathrop GPM

A Question for Minnesota Hospitals: Is Your Clinic Space Properly Classified as Tax-Exempt?

Lathrop GPM on

After a recent decision of the Minnesota Supreme Court, Minnesota hospitals should analyze whether hospital-owned clinics and other facilities may now qualify for an exemption from property tax. In its decision in Perham...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Are Hospital Clinics Tax Exempt in Arkansas? Court of Appeals Weighs in on the Bounds of the Public-Charity Tax Exemption

Mitchell, Williams, Selig, Gates & Woodyard,... on

It is widely recognized that the public-charity tax exemption in the Arkansas Constitution covers charitable hospitals, provided they meet certain criteria established by Arkansas Supreme Court case law. But what about a free...more

Pullman & Comley, LLC

Property Tax and Valuation Topics - Fall 2017

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

Proskauer - Tax Talks

The Tax Cuts and Jobs Act

Proskauer - Tax Talks on

Today, the Republicans in the U.S. House of Representatives released their long-anticipated tax reform bill, entitled the “Tax Cuts and Jobs Act”. While there have been multiple statements from the Republican majority in the...more

Dickinson Wright

Michigan Property Tax Exemption for Charitable Institutions Is Again Construed Broadly by the State Supreme Court

Dickinson Wright on

Property owned and occupied by charitable institutions solely for their charitable purposes is exempt from Michigan property tax. Some assessors denied exemptions to charities that charged fees for their services, arguing...more

Ballard Spahr LLP

Morristown Memorial Hospital: A Tax Exemption Ruling All Nonprofit Hospitals Need to Know About

Ballard Spahr LLP on

A recent New Jersey Tax Court decision has nonprofit entities on edge. The decision may offer tax authorities the opportunity to pursue payments from nonprofit hospitals and may result in the redefining of tax exemptions by...more

Cozen O'Connor

Charitable Exemption Begins on Tax Assessment Day

Cozen O'Connor on

The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more

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