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As readers of this blog probably know, a property tax appeal is initiated by filing a petition with a municipality’s Board of Assessment Appeals. Typically, the appeal must be filed with the Board no later than February 20. ...more
A large number of Connecticut municipalities began conducting revaluations as of October 1, 2022. Important topics for taxpayers to consider include...more
In most cases, in order to bring a tax appeal to the Appellate Tax Board in Massachusetts, taxpayers must have paid each tax installment for the relevant Fiscal Year in full, by the due date, and without incurring interest....more
“Because a tax appeal is heard de novo [Latin “anew”], a trial court judge is privileged to adopt whatever testimony he reasonably believes to be credible.” Sears, Roebuck & Co. v. Board of Tax Review, 241 Conn. 749, 755-56,...more
On February 1, 2022, the Pennsylvania Supreme Court granted a Petition for Allowance of Appeal in GM Berkshire Hills LLC and GM Oberlin Berkshire Hills LLC v. Berks County Board of Assessment and Wilson School District, 16...more
Do you suspect your Ohio real estate may have been incorrectly valued? If so, you have the right to challenge this value under Ohio Revised Code § 5715.19. Per this statute, property values are challenged one year in...more
In the continuing litigation between taxing bodies and taxpayers over how and when taxing bodies may file property tax assessment appeals, Commonwealth Court recently issued a decision clarifying when such appeals may occur,...more
Ohio law permits property owners and school districts to participate in administrative appeals regarding the valuation of real estate. School districts derive substantial revenue from property taxes, while property owners...more
As the COVID-19 pandemic continues to impact the commercial real estate market, property owners will be focusing on ways to reduce operating expenses, including real estate taxes... ...more
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
The deadline to file an appeal of 2021 Real Estate Tax Assessments in Philadelphia is Monday, October 5, 2020. Appeals may be filed by any property owner within the City of Philadelphia and are the sole method for a...more
On Friday, the Fifth District Court of Appeal issued a revised opinion in a closely-followed case, Singh vs. Walt Disney Parks and Resorts, a property tax appeal involving the 2015 assessment of Disney’s Yacht & Beach Club...more
In a decision that will potentially have far-reaching implications in the property tax world, Florida’s Fifth District Court of Appeal issued an opinion today in Singh vs. Walt Disney Parks and Resorts, a tax appeal involving...more
Taxpayers and their tax advisers should be aware that there may be deadlines coming up for filing an appeal of the assessed values assigned to properties for tax year 2021 real estate taxes. ...more
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
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
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
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
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
In an ad valorem appeal of the value of an office/retail building and its associated parking lot in Springfield, the Massachusetts Appellate Tax Board (ATB) addressed the property owner’s contention that a proposal to...more
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
In a market where economic indicators continue to show encouraging signs (e.g., decreasing vacancy conditions across market segments, improved employment numbers and rental rates, and continuing low levels of inflation), the...more
Welcome to Pullman & Comley's Real Estate Newsletter, Groundbreaking News. Written by our team of attorneys, you'll find articles that highlight hot topics and developments spaning the fields of real estate, land use and...more
Over the last month, all 67 Property Appraisers in Florida have finalized their 2018 valuations for property taxes. Truth in Millage (TRIM) notices will be sent out to all property owners, so these notices have either been...more
Showdown at the BAA corral? Consider this scenario: a property owner shows up at his appointed time and day to challenge his assessment before a public meeting of the Nutmeg Board of Assessment Appeals. ...more