News & Analysis as of

Tax Appeals

It’s That Time Again! Property Tax Appeals In Connecticut: Know When To File

by McCarter & English, LLP on

The deadline for appealing Connecticut local property taxes is again approaching. For many cities and towns, that date is February 20 unless the town has extended the deadline. If a property owner does not file a tax appeal...more

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more

New Jersey Property Tax Appeal Time

by McCarter & English, LLP on

It is property tax appeal season in New Jersey. If you own or lease commercial, residential and/or investment property in New Jersey, now is the time to review whether you should file a 2018 appeal. If you own real...more

Governor Rauner Issues Executive Order Precluding State Legislators from Practicing Before Property Tax Appeals Board

by Franczek Radelet P.C. on

This past Friday, Governor Bruce Rauner issued Executive Order 2018-01 entitled “Executive Order to Eliminate Impermissible Conflicts of Interest at the Property Tax Appeals Board”. The Order states that the PTAB “shall...more

2018 Michigan Property Tax Review: Is Your Business Being over Assessed?

by Varnum LLP on

Michigan property values have been relatively stable in recent years. In certain cases, this type of stability will result in predictable and stable property tax assessments. However, there are many instances in which both...more

California Office of Tax Appeals Releases Final Draft Emergency Regulations on Rules for Tax Appeals

Starting January 1, 2018, the California Board of Equalization’s (BOE) significant appellate responsibilities—including hearing appeals regarding income tax and sales and use taxes—transfer to the newly-created Office of Tax...more

Michigan Expands Settlement Authority for Tax Disputes

by Varnum LLP on

Governor Snyder signed PA 215 of 2017 on December 20, 2017. This new law creates for the first time the potential to settle tax disputes during the administrative appeal process prior to litigation. However, taxpayers and...more

Recent Kentucky Cases Hold That Exempt Owner Does Not Mean Property Taxes Precluded, and Leased Real Property Value May Include...

by Dickinson Wright on

Kentucky cases recently held that property is not exempt from taxation merely because the owner may be constitutionally exempt. Also, the valuation of leased property is rental income less expenses. However, if sales of...more

MoFo New York Tax Insights - Volume 8, Issue 12

by Morrison & Foerster LLP on

Appellate Court Holds That Furnishing of Pricing Information Is Not a Taxable Information Service - The Appellate Division has issued a potentially important decision regarding the sales tax exclusion for information...more

Supreme Court of Ohio Provides Sales Tax Guidance on Employment Services

by Reed Smith on

The Supreme Court of Ohio issued a decision in Accel Inc. v. Testa, in which it determined that some of a taxpayer’s purchases of employment services were not subject to Ohio sales tax, because those purchases fell within an...more

Pa. Supreme Court Decision May Materially Shorten Time for Filing Tax Refund Claims

by Ballard Spahr LLP on

Pennsylvania taxpayers should be aware of the recent decision by the Pennsylvania Supreme Court in Mission Funding Alpha v. Commonwealth, in which the court held that a refund claim is timely only if it is filed within three...more

Appellate Division Adopts Broad Interpretation of “Personal or Individual” Exception to New York Sales Tax on Information Services

by Reed Smith on

On November 22, 2017, the Supreme Court of New York, Appellate Division, Third Department (the “Appellate Division”), issued its opinion and judgment in Wegmans Food Markets, Inc. v. Tax Appeals Tribunal of the State of New...more

Fall 2017 Property Tax and Valuation Topics

by 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

New California Office of Tax Appeals Discusses Emergency Regulations

by McDermott Will & Emery on

The New California Office of Tax Appeals (OTA) on November 6, 2017, held an interested parties meeting in Sacramento to discuss the contents of a draft of emergency regulations to guide both income tax appeals from the...more

New York State Department of Taxation and Finance Takes Exception In the Matter of Catalyst Repository Systems Regarding the...

by Reed Smith on

In a surprising development, the New York State Department of Taxation and Finance (the “Department”) has filed an exception with the New York State Tax Appeals Tribunal (the “TAT”) to the determination issued by the New York...more

Pa. 2017 Tax Bill Changes Withholding Requirements, Sales Tax, Corporate Income Tax, and Tax Appeal Procedure

by Ballard Spahr LLP on

The Tax Bill signed by Governor Tom Wolf on October 30, 2017 made several significant changes to Pennsylvania tax laws that are estimated to generate additional revenue for the Commonwealth. Notable changes under the new law...more

Potential Traps for the Unwary in the California Office of Tax Appeals Draft Regulations

by Reed Smith on

The California Office of Tax Appeals (the “OTA”), the new tax tribunal that will be assuming some of the functions of the California State Board of Equalization (“BOE”), has issued its initial set of draft regulations. The...more

California’s New Office of Tax Appeals Issues Preliminary Draft of Procedural Rules that Is Silent on Discovery Matters

by McDermott Will & Emery on

As part of Governor Jerry Brown’s 2017 budget bill, the California State Board of Equalization (SBE) was stripped of its functions that had been authorized by statute, leaving principally property tax matters deriving from...more

Don't Get Overtaxed: Successful Tax Assessment Challenge Shows Benefits of Apartment Owner Due Diligence

by Faegre Baker Daniels on

By statute, a variety of property types are assessed based on specific approaches to value – in some cases, at the lowest value indicated by a number of valuation approaches. Apartments are one such property type and, as...more

Real World Results of the PA Valley Forge Reverse Tax Appeal Decision

by Reed Smith on

In early July 2017, in a case titled Valley Forge Towers Apartments N, LP, et al. v. Upper Merion Area School District & Keystone Realty Advisors, LLC, No. 49 MAP 2016, the Pennsylvania Supreme Court delivered a landmark...more

Disallowance of Deduction for Interest Paid to Hungarian Affiliate Serves as a Reminder of Department’s Continued Audit Scrutiny...

by Reed Smith on

A case recently resolved at the Appellate Tax Board serves as a reminder that Massachusetts’ auditors continue to aggressively challenge the following intercompany transactions: - Interest deductions for interest paid to...more

Zero Dividend Shares are Ordinary Share Capital

by Proskauer - Tax Talks on

The Upper Tribunal (Tax and Chancery Chamber), the UK’s second level tax appeal court, have just published their judgement in the McQuillan case, which considered whether shares with no right to dividends or any other profits...more

Deadline Approaches for Phila. Tax Appeals – Increased Assessments & Potential for School District Appeals

by Ballard Spahr LLP on

The Philadelphia Office of Property Assessment (OPA) has reviewed the assessed values of all commercial and industrial real estate in Philadelphia, and earlier this year, many owners of commercial and industrial real estate...more

New York State Division of Tax Appeals Issues A Third Determination Rejecting Department’s “Other Business Receipts” Position for...

by Reed Smith on

On August 24, 2017, the New York State Division of Tax Appeals (“DTA”) issued a determination regarding the proper classification and sourcing of receipts from electronic litigation support services for apportionment purposes...more

Appellate Court Overrules PTAB Decision Involving Manufactured Home

by Franczek Radelet P.C. on

The Illinois Appellate Court recently reversed a decision of the Illinois Property Tax Appeal Board (PTAB) involving the taxation of a mobile home in Jones v. State Property Tax Appeal Board. While the opinion addresses a...more

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