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Property Tax › Tax Liens

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 -
Nelson Mullins Riley & Scarborough LLP

Navigating South Carolina Tax Sales: Supreme Court Clarifies Conspicuous Notice Posting Requirement

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In an opinion released on August 21 in Massenberg v. Clarendon County Treasurer (Op. No. 28234), the South Carolina Supreme Court invalidated the tax sale of real property in Clarendon County based on the delinquent...more

Nelson Mullins Riley & Scarborough LLP

Navigating South Carolina Tax Sales: County’s Posting of Conspicuous Notices

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In an unpublished opinion released on May 12 in Grayson Dailey v. SC Home Holdings, LLC (Op. No. 2024-UP-164), the South Carolina Court of Appeals upheld the tax sale of real property in Lexington County over the objection of...more

Nelson Mullins Riley & Scarborough LLP

Navigating South Carolina Tax Sales: Divisibility of Property and Excessive Sales

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In an unpublished opinion released this week in Cutter & Company, LLC v. Stafford Funding Group LLC (Op. No. 2024-UP-016), the South Carolina Court of Appeals upheld the tax sale of property in Orangeburg County over the...more

Nelson Mullins Riley & Scarborough LLP

Navigating Alabama Tax Sale Redemptions: Proving Entitlement to Mesne Profits

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In a recent opinion by the Alabama Supreme Court in Smith v. Cameron (SC-2023-0495), the court issued an opinion affirming a trial court’s refusal to award mesne profits to a tax deed holder following the trial court’s order...more

Whitman Legal Solutions, LLC

Real Estate Due Diligence - Property Liens

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A Baltimore Homeowner’s Saga - Baltimore Resident and single mother Deanna Woodward paid off her mortgage 18 years ago. After that, she paid her real estate taxes. So, imagine her surprise when she recently learned that...more

Hinshaw & Culbertson - Consumer Crossroads

SCOTUS Finds that Minnesota Tax Lien Statute Violates the Fifth Amendment's Takings Clause

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In Tyler v. Hennepin County, a unanimous U.S. Supreme Court concluded that the State of Minnesota violated a property owner's constitutional rights by keeping the excess proceeds from a tax lien sale. Geraldine Tyler owned a...more

Miller Canfield

Michigan Tax Foreclosures in Bankruptcy - An Auction and a Right to Claim Surplus Proceeds Insulates Against Challenge as a...

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In January, Miller Canfield reported on Lowry v. Southfield Neighborhood Revitalization Initiative (In re Lowry), an opinion from the Sixth Circuit Court of Appeals. Lowry held that a taxpayer in bankruptcy could challenge a...more

Miller Canfield

Michigan Court of Appeals Holds That Development Agreement Obligations are Extinguished in Tax Foreclosure

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The Michigan Court of Appeals recently held that assessments on a property under a development agreement between a city and the property's former owner did not survive a tax foreclosure and therefore were not liens against...more

Nelson Mullins Riley & Scarborough LLP

Updated Comprehensive Guide to Understanding Kentucky Tax Sales

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Kentucky’s counties strictly abide by the statutory code outlined in KRS Chapter 134 when conducting tax sales. However, under section 156b of the Kentucky Constitution, Kentucky is a “home rule” state. This means that the...more

Nelson Mullins Riley & Scarborough LLP

Comprehensive Guide to Understanding West Virginia Tax Sales

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West Virginia’s counties strictly abide by the statutory code outlined in W. Va. Code Chapter 11A when conducting tax lien sales. The sheriff auctions the tax liens, which are freely assignable after purchase. If not...more

Gray Reed

Challenge to a Tax Sale Comes Too Late

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In a suit to foreclose a property tax lien, if the taxing authority does not exercise due diligence to support service of citation by a method other than by personal service can the owners, as a matter of due process, raise...more

Nelson Mullins Riley & Scarborough LLP

Pandemic Relief: How to Protect Tax Lien Interests

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Even in the best of times, knowing how to protect tax lien interests requires work. Many who invest in tax liens and tax deeds do so in multiple jurisdictions or in multiple locations within a state. But the tax sale laws...more

Nelson Mullins Riley & Scarborough LLP

Comprehensive Guide to Understanding Kentucky Tax Sales

Nelson Mullins Riley & Scarborough LLP on

Kentucky’s counties strictly abide by the statutory code outlined in KRS Chapter 134 when conducting tax sales. However, under section 156b of the Kentucky Constitution, Kentucky is a “home rule” state. This means that the...more

Cole Schotz

Third Circuit Decision Is A Cautionary Tale About The “Security” Of Tax Lien – Certificate Holders’ Security In Bankruptcy

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Tax lien certificates are a marketable commodity in several jurisdictions, including New Jersey. The Third Circuit’s recent decision in In re Hackler v. Arianna Holdings Company, LLC, No. 18-1650, __ F.3d __, 2019 2019 WL...more

Clark Hill PLC

2019 Arizona Legislative Updates Affecting Commercial Real Estate and Lending (June 2019)

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The First Regular Session of the 2019 Arizona Legislature produced a number of bills affecting commercial real estate and lending that were ultimately approved by the Governor. The text of, and fact sheets and other documents...more

Blake, Cassels & Graydon LLP

Priority Denied: Alberta Court of Appeal Determines Linear Property Tax Arrears Are Not Subject to a Special Lien

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On February 12, 2019, the Court of Appeal of Alberta (Court) released its long-anticipated decision in Northern Sunrise County v. Virginia Hills Oil Corp. (Virginia Hills). The Court held that the taxation provisions of the...more

Bennett Jones LLP

Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty

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Recent decisions of the Court of Queen's Bench of Alberta have put into question the priority of municipal property taxes in insolvency proceedings. Two such decisions are the subject of pending appeals. A third recent...more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

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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

Fox Rothschild LLP

District Court Holds Tax Liens Stay With Property After Conveyance

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United States v. Gerard, a recent case from the Northern District of Indiana, demonstrates how a tax lien, once attached, can stay with property even after the property is conveyed to someone other than the taxpayer. In...more

Ward and Smith, P.A.

Federal Tax Liens In Foreclosure Proceedings

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Henkel v. Triangle Homes is a North Carolina Court of Appeals case with dueling tax foreclosure proceedings involving the same property. One foreclosure proceeding was for unpaid municipal taxes and the other for unpaid...more

Burr & Forman

South Carolina State Tax Liens

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The South Carolina Department of Revenue (the “Department” or “DOR”) files tax liens when a taxpayer fails to timely pay his or her state tax liability. The Department files a tax lien in order to establish its priority to a...more

Dorsey & Whitney LLP

Tax Lien on Me: Fifth Circuit Holds the Transfer of a Tax Lien is not Subject to the Truth in Lending Act

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On April 29, 2016, the United States Court of Appeals for the Fifth Circuit held that the transfer of a tax lien does not constitute an extension of “credit” subject to the protections of the Truth in Lending Act (“TILA”). ...more

Ballard Spahr LLP

CFPB files amicus brief in Fifth Circuit TILA case

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The CFPB has filed an amicus brief in Billings v. Propel Financial Services, LLC, a case on appeal to the U.S. Court of Appeals for the Fifth Circuit. The issue in the case is whether a private lender extends“consumer credit”...more

Obermayer Rebmann Maxwell & Hippel LLP

Real Estate Tax Liens Attach to Persons, Not Just Property

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In 2013, the Pennsylvania legislature passed an amendment to the Municipal Claim and Tax Lien Law (Act No. 93 of 2013, the “Amendment”), designed to give municipalities and school districts improved means of collecting tax...more

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