News & Analysis as of

Tax Assessment

Gross McGinley LLP

Clean and Green Real Estate Tax Discounts

by Gross McGinley LLP on

If you own property that is ten acres or more in size, you may be able to get a discount on your real estate taxes under the Pennsylvania Farmland and Forest Land Assessment Act (Act 319), commonly known as “Clean and Green.”...more

Faegre Baker Daniels

Despite Market Value USPAP Appraisal and $0 Acquisition Price, Owner of Special Purpose Property Failed to Prove Assessment of...

by Faegre Baker Daniels on

Name: Wigwam Holdings LLC v. Madison County Assessor - Date Issued: May 8, 2019 - Property Type: 220,000 SF building, including a natatorium, auditorium and 8,996 seat basketball facility...more

Faegre Baker Daniels

Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals

by Faegre Baker Daniels on

Benjamin Franklin’s famous statement — “in this world nothing can be said to be certain, except death and taxes” — remains true to this day. But while the need to pay taxes is unavoidable, the amount you owe for your real...more

Faegre Baker Daniels

Proceed with Caution: Depending on the Facts of the Property and the Assessment, Taxpayer or Assessor May have the Burden of...

by Faegre Baker Daniels on

Last week I spoke at a seminar regarding recent developments involving Indiana property tax appeal procedures. Following are summaries of various rulings of the Indiana Board of Tax Review (“IBTR”) involving the burden of...more

Faegre Baker Daniels

Summary of 2019 Property Tax Legislation Passed by the Indiana General Assembly

by Faegre Baker Daniels on

The Indiana General Assembly concluded its 2019 legislative session last week, and several bills that passed address Indiana property tax issues, both procedural and substantive. Below is a high level summary of several...more

Miles & Stockbridge P.C.

Real Estate Alphabet Soup: A is for Acquisition

by Miles & Stockbridge P.C. on

When I am asked what I do or what type of law I practice, my ten second “elevator speech” is to say that I primarily focus on every aspect of real estate law “from A to Z, from acquisition to zoning and everything in...more

Burr & Forman

Section 4980H Employer Shared Responsibility Payments (ESRP): The New “IRS Employment Tax Penalty”?

by Burr & Forman on

Many employers began to receive notices from the IRS in 2018 proposing the assessment of a payment against the employer for the tax years 2015 and 2016 under Section 4980H of the Internal Revenue Code. The issuance of these...more

Varnum LLP

IRS Periods of Limitation on Refunds, Assessment of Tax, and Collection

by Varnum LLP on

Statutes of limitation prescribe a period of limitation for the bringing of certain types of action. There are three such statutes of limitation that come into play when dealing with the Internal Revenue Service. ...more

Pullman & Comley, LLC

Property Tax and Valuation Topics - Winter 2019

by Pullman & Comley, LLC on

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

Hogan Lovells

French legal and regulatory update - February 2019

by Hogan Lovells on

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e - newsletter, which offers a legal and regulatory update covering France and Europe for February 2019. Please see full...more

Fraser Trebilcock

Now Is The Time To Consider Appealing Your 2019 Property Taxes

by Fraser Trebilcock on

Arriving in a mail box near you is your annual property tax Notice of Assessment. Property taxes are a significant business operating expense and they are typically the second highest expense of homeowners after their...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Mineral Rights/92nd Arkansas General Assembly: HB 1559 Addresses Property Tax Assessment Process

House Bill 1559 addresses the process for assessing Arkansas mineral rights for purposes of property taxes. The lead sponsors include Representative Jean and Senators M. Pitsch, Maloch, and Irvin....more

Womble Bond Dickinson

Tax Trap: Don't Overlook Occupancy in Property Assessments

by Womble Bond Dickinson on

Assessors too often value newly constructed apartments as fully occupied, producing excessive tax assessments. Developers frequently ask how to estimate property taxes on newly constructed multifamily properties, and tax...more

Faegre Baker Daniels

Indiana Tax Court affirms removal of Obsolescence Adjustment to Residential Property, as Homeowners fail to show comparable...

by Faegre Baker Daniels on

Case Name: Marinov and Marinova v. Tippecanoe County Assessor - Date Issued: February 20, 2019 - Property Type: Single-family residence...more

Franczek P.C.

New Cook County Assessor Fritz Kaegi Lays Out His Plan for Office

by Franczek P.C. on

At a meeting of the City Club of Chicago yesterday, Cook County Assessor Fritz Kaegi presented his plans to modernize the Assessor’s office. Kaegi announced that the first area of Cook County he will reassess are the north...more

Sanford Millar

Proposition XIII is Under Attack

by Sanford Millar on

Proposition XIII is under attack through a proposed amendment to the Constitution of the State of California. The proposed amendment is known as “The California Schools and Local Communities Funding Act of 2018”...more

Bennett Jones LLP

Not Just Linear Property Tax Priorities: Alberta Court of Appeal on Abuse of Process and Mootness

by Bennett Jones LLP on

In a recent Bennett Jones Update—Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty—we discussed three recent decisions of the Court of Queen's Bench of Alberta that had addressed the question of...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

Akerman LLP - SALT Insights

Challenging New York City Real Property Taxes

by Akerman LLP - SALT Insights on

New York City faces a continuing decline in state and federal funding and increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF)...more

Chiesa Shahinian & Giantomasi PC

Commercial Property Appeals in 2019

New Jersey continues to place the country’s heaviest real property tax burden on commercial and industrial property owners. While any substantial property may be a candidate for a successful appeal, real property tax appeals...more

Lowndes, Drosdick, Doster, Kantor & Reed,...

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

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

Ulmer & Berne LLP

Upcoming Deadline for Filing Real Property Tax Complaints

by Ulmer & Berne LLP on

Cuyahoga County and 18 other Ohio counties recently completed the state-mandated six-year reappraisal of all real property in those counties. In Cuyahoga County, across all property types, values rose overall by an average of...more

Bricker & Eckler LLP

Reminder of annual deadlines for school districts to participate in property tax valuation appeals

by Bricker & Eckler LLP on

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

Burr & Forman

South Carolina Property Tax Case Highlights Valuation Issues

by Burr & Forman on

A recent decision by the South Carolina Administrative Law Court (ALC) highlights many of the valuation issues that can arise when property is appraised by a county assessor. In Taylor v. Aiken County Assessor, S.C. Admin....more

Cole Schotz

2019 Real Property Tax Review: Being Proactive With Your Assessment Is Especially Critical In An Upward Trending Market

by Cole Schotz on

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

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