Williams Mullen's COVID-19 Comeback Plan: Tips for Virginia Real Estate Assessment Appeals in a COVID-19 Environment
With the Connecticut Board of Assessment Appeals (BAA) appeal deadline fast approaching, less than 3 weeks remain (in most municipalities) to prepare and file your BAA appeal form. ...more
Over their career, every tax practitioner has had many client-taxpayers against whom a government’s taxing authority – be it federal, state, or local – has asserted and then assessed a tax deficiency. There are many...more
New Jersey taxpayers continue to face one of the highest real estate tax burdens in the nation. The state’s high tax rates, coupled with fears of an economic downturn, increased tenant vacancies and high interest rates, can...more
A New Hampshire property owner that believes its real property assessment is excessive or disproportionate has until March 1 to file an abatement application with the municipality in which its property is located. ...more
In October 2025, the Ohio Department of Taxation enacted the administrative rule outlining the new procedure for valuing eligible federally subsidized residential rental property in the state....more
There are over 150 types of penalties in the Internal Revenue Code (IRC). One frequent penalty that the Internal Revenue Service (IRS) asserts is the accuracy penalty under IRC Section 6662....more
January 1 is the date when most third quarter tax bills are mailed in Massachusetts; therefore, under M.G.L. Chapter 59, abatement applications must be filed with local property tax assessors’ offices on or before Monday,...more
Many Maine municipalities conducted property revaluations last year, resulting in large increases in the assessed values of many properties, and now is the time for the critical first step in challenging a property tax...more
In Part 1 of this series, we broadly examined the background to the stormwater fees that many Pennsylvania property owners are being assessed. We also briefly evaluated the Borough of West Chester case, currently on appeal at...more
As 2025 draws to a close, Ohio real estate practitioners and property owners face a transformed legal landscape. From historic property tax reforms to new licensing requirements and investor regulations, the Ohio General...more
The recently published memorandum of law seeking to reinstate property tax could have a significant impact on dozens to hundreds of thousands of landowners in Israel. Although it is only a memorandum of law at this stage, it...more
The California Office of Tax Appeals sustained the majority of a proposed assessment resulting from a federal change as the taxpayer did not provide sufficient evidence to overcome the assertion of additional tax. In re: G....more
On December 17, 2025, Sullivan & Worcester and Pioneer New England Legal Foundation announced the filing of a class action lawsuit against the City of Boston, alleging that the Assessor's Office has illegally retaliated...more
Pioneer New England Legal Foundation (the Legal Foundation) and Sullivan & Worcester LLP today filed on behalf of their client 148 State Street a class action lawsuit against the City of Boston, alleging that the Assessor's...more
Property tax compression is back in the news in Oregon because of a recent combination of a softening market, rising assessments, and local government funding stress. Understanding these shifts now is critical for property...more
The General Assembly has recently proposed legislation to update Ohio’s Taxpayer Bill of Rights. House Bill 613 (H.B. 613) has been introduced but not yet assigned to a committee for review. The Bill offers several sweeping...more
The Ohio Board of Tax Appeals (Board) has found that chargebacks, i.e., above the line price reductions, are not discounts to the customer and should not be included in “gross receipts” for Commercial Activity Tax (CAT)...more
The 2026 Budget Bill aims to implement the Mediolanum ruling of the Court of Justice of the European Union (CJEU, 1 August 2025). The ruling looked at the IRAP regime applicable to banks, financial intermediaries and...more
Multinational companies in Israel that carry out acquisition, sale or restructuring transactions sometimes encounter complex issues relating to transfer prices. According to Israeli law, transactions between related entities...more
As it is the season for Connecticut municipalities to send out Notices of Assessment to property owners, here are the five steps to take to understand your property assessment and your rights to challenge the municipality’s...more
While the time to appeal property tax assessments is in February, it is critical for Connecticut property owners to take action now to determine if they will appeal and, if so, to get the wheels in motion well ahead of the...more
Due to the delay in issuing the 2024 2nd installments of real estate tax bills, the Cook County Board of Review has made an unprecedented announcement that it will reopen the 2025 real estate tax appeal window. This is a...more
Earlier this year, we unpacked the elements of tax fraud, how the Internal Revenue Service (IRS) approaches fraud in civil and criminal settings, and the penalties and consequences that can follow. That discussion focused on...more
Nassau County property owners recently received their first-half 2025/26 school tax bills. Payment is due by November 10, 2025 to avoid penalties. It is important for taxpayers to pay their school taxes timely not only to...more
From the shock of the 2020 global pandemic to mid-2025’s fragile stabilization, the evolution of the U.S. office market has been a multi-year saga. Vacancy climbed to record highs as hybrid work models gained traction and...more