News & Analysis as of

State and Local Government Tax Appeals

McNees Wallace & Nurick LLC

Upcoming Pennsylvania Annual Assessment Appeal Deadlines Post August 1

Publications Now that the 2024 tax year August 1 annual assessment appeal filing deadline has passed for 26 counties in Pennsylvania, the appeal deadlines for the remaining 41 counties are as follows...more

Blank Rome LLP

New York Governor Signs into Law 2023–24 Budget Bill Containing Important Tax Changes

Blank Rome LLP on

On May 3, 2023, New York Governor Kathy Hochul signed into law two bills containing several important tax changes, several of which were not in the Governor’s proposed budget: Bill Nos. S4009-C (Budget) and S4008-C...more

Pullman & Comley - For What It May Be Worth

2022 Connecticut Revaluations: Essentials for Evaluating Your Property Tax Assessment and Navigating An Appeal

A large number of Connecticut municipalities began conducting revaluations as of October 1, 2022.  Important topics for taxpayers to consider include...more

Pullman & Comley, LLC

Upcoming 2022 Municipal Revaluations in Connecticut

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Connecticut municipalities are scheduled to conduct real property revaluations effective October 1, 2022. You may find the complete list of Connecticut municipalities conducting October 1, 2022 revaluations on the OPM website...more

McDermott Will & Emery

Wisconsin Court of Appeals Rules That Department Cannot Deny John Deere DRD Because of the Department’s Prior Guidance on Foreign...

The Wisconsin Court of Appeals, District IV, issued its decision in Wisconsin Department of Revenue v. Deere & Company, regarding the treatment of distributions from foreign partnerships that are treated as corporations for...more

Tucker Arensberg, P.C.

Allegheny County Property Tax Appeal Season Recommences: COVID May Have an Economic Impact on Your Property

In Allegheny County, tax appeal season has begun for 2021. Every year, County property owners have the opportunity to file an assessment appeal, and as always, an appeal may provide an opportunity for a reduction in your...more

Franczek P.C.

Illinois Appellate Court Upholds PTAB Decision Involving Farm Property Appraisal

Franczek P.C. on

The Illinois Appellate Court recently upheld a decision of the Illinois Property Tax Appeal Board (PTAB) involving the assessed value of a farm property owned by Edward Sims Jr. Trust (Trust) in Edward Sims Jr. Trust v. Henry...more

Faegre Drinker Biddle & Reath LLP

Indiana Board of Tax Review may not “ride in on a white horse to save the day” for Assessor who failed to prove his case

Name: CVS Corporation #2519-01 v. Lake County Assessor and CVS Corporation #0434-01 v. Lake County Assessor - Date Issued: May 22, 2020 - Property Type: Retail pharmacy - Assessment Years: 2007 – 2014, 2012 – 2016...more

Greenbaum, Rowe, Smith & Davis LLP

Governor Murphy Signs Legislation Setting New Deadlines for Filing and Deciding Real Estate Tax Appeals

On May 28, 2020, New Jersey Governor Phil Murphy signed legislation that fixes July 1, 2020 as the deadline for filing 2020 real property tax appeals. The stated reason for adopting the law was to account for the inability to...more

Franczek P.C.

Cook County Board of Review Now Sending Notice of PTAB Appeals by Electronic Mail

Franczek P.C. on

In yet another change brought about by COVID-19, the Cook County Board of Review is now providing notice of new Property Tax Appeal Board (PTAB) appeals by electronic mail. ...more

Eversheds Sutherland (US) LLP

Inside California’s Office of Tax Appeals

The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial tribunal....more

McDermott Will & Emery

(Regulatorische) Auswirkungen der Corona Krise auf Fondsimmobilien

Die Corona-Pandemie macht vor der Immobilienbranche nicht halt. Das offensichtlichste Beispiel sind die nun vielfach ausbleibenden Mietzahlungen, die Immobilieninvestoren vor Probleme stellen. Die (miet-)rechtlichen...more

Franczek P.C.

School Districts File Amicus Curiae Brief in Landmark Federal Property Tax Lawsuit

Franczek P.C. on

Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more

Morrison & Foerster LLP

MoFo New York Tax Insights Volume 11, Issue 2

Welcome to the latest issue of New York Tax Insights. In this issue we cover: Decisions from both the Appellate Division and the NYS Tax Appeals Tribunal holding it was unconstitutional to apply the April 2009 QEZE...more

Pillsbury - SeeSalt Blog

New York Appellate Division Rejects Retroactive Application of Tax Law

On December 26, 2019, the New York State Supreme Court Appellate Division issued a strong rebuke to retroactivity by holding that a law with a 97-day retroactivity period violated the taxpayer’s Due Process rights....more

Buckingham, Doolittle & Burroughs, LLC

Ohio sales / use tax: Statute expanding oil & gas exemption applies retroactively to purchases of hydraulic fracturing equipment

The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more

Pullman & Comley, LLC

Massachusetts Property Tax Alert: What To Do If You Disagree With Your Assessment

Pullman & Comley, LLC on

The deadline to appeal Fiscal Year 2020 assessments to municipal Boards of Assessors in Massachusetts is February 1, 2020, which is a Saturday.  As such, you must file/mail the application for abatement, which is the first...more

Farrell Fritz, P.C.

Statutory Residence In NY: The “Permanent Place Of Abode” Test Is In Need Of Repair

Farrell Fritz, P.C. on

Moving To Florida? A few days ago, one of the daily tax services reported that the billionaire investor and businessman, Carl Icahn, was planning to move his home from New York City to Florida, presumably for tax reasons....more

Nossaman LLP

Don't You (Forget About Sales and Use Tax)

Nossaman LLP on

Some recent California Office of Tax Appeals (“OTA”) decisions highlight the importance of being, simply, mindful of sales and use tax requirements. Businesses often plan to reduce income taxes or avoid a Proposition 13...more

Pillsbury - SeeSalt Blog

NYS “Service” vs. “Other Business Receipts” Sourcing Decision

The New York State Tax Appeals Tribunal (TAT) issued a decision that addresses sourcing “services” vs. the catch-all “other business receipts” for years prior to New York Tax Reform (tax years beginning prior to 1/1/2015). ...more

Pullman & Comley, LLC

Property Tax and Valuation Topics - Summer 2019

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Approximately 20% of Connecticut’s 169 municipalities usually conduct general revaluations every five years as required by law. Due to a quirk in the schedule, 2019 revaluations will be conducted by only 14 communities. While...more

Franczek P.C.

Cook County Assessment Appeals Caused Backlog at PTAB and Spike in Refunds According to New Report

Franczek P.C. on

Recently, The Civic Federation, a government research organization, released a report of the Property Tax Appeal Board that details the history of the PTAB backlog of appeals, extrapolates data from the last fifteen years,...more

Akerman LLP - SALT Insights

You Can’t Touch This: Sale Of Partnership Interest By Nonresident Corporate Partner Deemed Subject To NYC Tax Despite Lack Of...

The decision by the New York City Tax Appeals Tribunal in Goldman Sachs Petershill Fund Offshore Holdings Corp (“Petershill Fund“), unfortunately, does not involve parachute pants or any reference to the “Running Man” dance....more

Buckingham, Doolittle & Burroughs, LLC

Spring is Around the Corner | It’s Time to Clean Up Your Real Property Tax Bill

Does your Ohio real estate tax bill need reviewed? Has your real property tax valuation gone up? There is good news! Spring is right around the corner. It is a time for owners of Ohio real estate to spruce up and perform...more

Lowndes

Property Tax Exemption and Agricultural Classification Application Deadline - March 1st

Lowndes on

March 1st is the deadline for filing all property tax exemption applications in the state of Florida, as well as all agricultural classification applications. No matter in which of the 67 Florida counties you own property,...more

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