News & Analysis as of

Tax Appeals

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

Education Week Article Examines Harmful Revenue Impact of Property Tax Appeals

by Franczek Radelet P.C. on

A recent article in Education Week has caught the attention of many local educators. The article, available here, discusses a national trend in property tax assessment appeals that can have devastating effects on school...more

Florida Property Owners: The Notice Of Proposed Property Taxes From Your County Property Appraiser-Beware Of Deadline For Appeal

by Roetzel & Andress on

What to Do with the Notice - Immediately open the Notice of Proposed Property Taxes and examine its contents for accuracy. The Notice contains column headings which include: - Taxing Authority - Your Property Taxes...more

ATTENTION PROPERTY OWNERS: Your 2017 Property Tax Notices Have Been Mailed To You!

By now, all 67 Property Appraisers in Florida have finalized the 2017 valuations for property taxes. Truth in Millage (TRIM) notices have been sent to all property owners, so these notices have either been received or will be...more

MoFo New York Tax Insights - Volume 8, Issue 8

by Morrison & Foerster LLP on

Our August 2017 issue of New York Tax Insights covers these recent developments: Sale of Security Services to Property Manager for NYC Housing Authority Held Exempt from Sales Tax - The sale of security services by a...more

California State Board of Equalization Gutted

The Taxpayer Transparency and Fairness Act of 2017 - Established by the California Constitution in 1879, the California State Board of Equalization (the “BOE”) has been the agency charged with administering most of the...more

PA Supreme Court Rules On School District Tax Appeals

by Fox Rothschild LLP on

In a recent Supreme Court of Pennsylvania case, captioned as Valley Forge Towers, taxpayer brought an action against the school district, as a taxing district, seeking declaratory and injunctive relief claiming that the...more

IRS Appeals Will Now Offer “Virtual” Taxpayer Conferences

by Fox Rothschild LLP on

The Internal Revenue Service’s Office of Appeals has announced that it will soon unveil a pilot project affording taxpayers and their representatives the opportunity to have a “virtual” face-to-face option for taxpayer...more

Pennsylvania Court Provides Commercial Property Owners With Defense to Tax Assessment Appeals

by Pepper Hamilton LLP on

On July 5, the Pennsylvania Supreme Court issued a unanimous decision confirming that all real estate in a taxing district is a single class (i.e., not subject to sub-classifications based on property type, such as...more

MoFo New York Tax Insights - Volume 8, Issue 7

by Morrison & Foerster LLP on

ALJ Holds that Executive Changed His Domicile to Paris and Was Not a New York Resident - A New York State Administrative Law Judge has held that an individual who retired as chief financial officer of Colgate-Palmolive...more

Selective property tax appeals based on property type or residency status of the owner violates the Pennsylvania Constitution’s...

by Tucker Arensberg, P.C. on

The Pennsylvania Supreme Court recently reversed the Commonwealth Court and held that the Uniformity Clause of the Pennsylvania Constitution does not permit school districts to selectively appeal only the assessments of...more

PA Supreme Court Limits School District Real Estate Tax Appeals

by Ballard Spahr LLP on

In a long-awaited decision on a hotly debated issue, the Pennsylvania Supreme Court has held that taxpayers whose apartment buildings were singled out for school district tax appeals have stated a valid claim that such...more

PA Supreme Court Prohibits Taxing Jurisdictions from Specifically Targeting Commercial Properties for Reverse Assessment Appeals

by Reed Smith on

In a landmark decision, the Pennsylvania Supreme Court reversed lower court decisions affirming the ability of taxing jurisdictions in Pennsylvania to solely target high-value commercial properties for “reverse” tax appeals....more

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