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Tax Assessment

McDermott Will & Emery

What are the Time Limits for Assessing Additional Federal Tax and Filing a Refund Claim?

The Internal Revenue Service (IRS) must follow the “statute of limitations” as stated in Internal Revenue Code (IRC) Section 6501 to “assess” additional federal tax. Likewise, taxpayers must seek a tax overpayment or refund...more

Farrell Fritz, P.C.

Long Island Real Property Tax Alert

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Pandemic Related Changes to the Property Tax System Have Been or Will Be Restored Last year, grievance filing deadlines and tax due dates were changed by nearly every jurisdiction to suit the circumstances. Most, if not all...more

Pullman & Comley, LLC

Upcoming 2021 Municipal Revaluations in Connecticut

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Forty Connecticut municipalities are scheduled to conduct real property revaluations effective October 1, 2021. A list of the larger revaluing municipalities appears at the end of this alert. A revaluation notice containing...more

Faegre Drinker Biddle & Reath LLP

Indiana Supreme Court: Application of a negative adjustment to common area land owned by Homeowners’ Associations, as required...

In Muir Woods Section One Association, Inc., et al. v. Marion County Assessor (August 26, 2021), the Indiana Supreme Court concluded that, while determining value for the base rate of land may be a subjective determination,...more

Freeman Law

How Long Can the IRS Levy on Social Security Benefits?

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To levy on Social Security benefits, the IRS generally issues Form 668-W to the Social Security Administration (“SSA”). After receipt of the Form 668-W, Notice of Levy on Wages, Salary, and Other Income, SSA will withhold...more

Gray Reed

Statute of Limitations in Tax Cases – The Basics

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What is the Statute of Limitations? - The Internal Revenue Code limits the time in which the government may assess tax. There are two civil statutes of limitations.  The first is the period during which the IRS can assess...more

Franczek P.C.

Governor signs Refund Recapture Bill into Law

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On Friday Governor Pritzker signed into law Public Act 102-0519 (Senate Bill 508) creating Section 18-233 of the Property Tax Code, which implements an automatic levy increase to be applied by county tax extension officials...more

Gray Reed

The Basics of IRS Assessments

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An assessment results when the liability of a taxpayer is recorded in the office of the Secretary of the Treasury.  The assessment establishes the right of the IRS to collect the tax. ...more

Lowndes

2021 TRIM Notices: After the First Full Year of Covid-19

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This week, property appraisers from all 67 Florida counties will mail (or have mailed) Truth in Millage (TRIM) notices to property owners around the state, indicating the 2021 valuation for each property. If not already...more

Blank Rome LLP

Ohio Supreme Court Agrees That Taxpayers’ Appeals Were Timely Due to COVID 19 Tolling Provisions

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On July 15, 2021, the Ohio Supreme Court reversed the Board of Tax Appeals (“BTA”) and held that two taxpayers had timely filed appeals from final determinations of the Tax Commissioner (“Commissioner”) as a result of tolling...more

Brusniak Turner Fine LLP

Legislative Update - Taxpayers Can Now Force Appraisal Districts and Appraisal Review Boards to Follow Texas Property Tax Law

Background. The government should not strip taxpayers of their rights, and the Texas Tax Code provides many rights to protesting taxpayers. During protest hearings: ..Taxpayers are entitled to hearings in order to...more

Ballard Spahr LLP

Philadelphia Suffers Big Uniformity Loss in Commonwealth Court Tax Ruling

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The Pennsylvania Commonwealth Court (in Duffield House, L.P. v. City of Philadelphia - available here) unanimously held that the City’s reassessment of only commercial real estate (not residential real estate) in 2018...more

Dentons

Dentons SALT Insights: Kentucky Property Taxes on Commercial Real Estate

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Property taxes, especially real property taxes, matter to businesses or non-profits with locations in Kentucky, because such taxes often present a material cost that may be either managed so that only the appropriate amount...more

Bricker & Eckler LLP

Changes coming to Ohio’s real property tax exemption laws

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Beginning in 2022, Ohio will require owners of exempt real property to notify the county auditor if the property “ceases to qualify for exemption.” House Bill 110 - the most recent budget bill - included a provision that...more

Bricker & Eckler LLP

School Districts: Starting July 26, 2021, Ohio Senate Bill 57 authorizes property owners to seek real property tax reductions due...

Bricker & Eckler LLP on

July 26, 2021 marks the effective date of Ohio Senate Bill 57, which opens a special 30-day window for property owners to seek real property tax reductions for tax year 2020 due to COVID-19. Property owners must timely...more

Clark Hill PLC

2021 Is a Reassessment Year for Properties in the City of Chicago

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For 2021, the Cook County Assessor’s Office has begun the reassessment process for all properties located within the City of Chicago. In Cook County, townships have been divided up into three separate groups and each group is...more

Burr & Forman

Jefferson County, AL 2021 Property Valuations – Protest Deadline is July 28

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The 2021 real property valuations for Jefferson County, Alabama were recently published. If you believe your property was overvalued, and want to protest the valuation, you must file an objection with the Jefferson County...more

Brusniak Turner Fine LLP

Texas Legislative Update - Rollback Taxes Are Now Interest Free 

Background. In Texas, property is taxed according to its value. Special valuations allow property owners to receive a tax break based on how they use their property. The land is valued significantly lower than normal based on...more

Hodgson Russ LLP

New Jersey Division of Taxation Weighs in On Current Status of COVID Deadlines

Hodgson Russ LLP on

Shortly after the pandemic hit, New Jersey put in place extensions of tax deadlines that have remained in effect for the past year.  When Governor Murphy lifted the public health emergency last month, it raised the question...more

Franczek P.C.

Illinois Dept. of Revenue Releases Final 2020 Cook County Equalization Factor

Franczek P.C. on

Yesterday the Illinois Department of Revenue released the final 2020 Cook County equalization factor.  The factor (sometimes referred to as the multiplier) for 2020 is 3.2234.  The final factor in 2019 was 2.9160, which means...more

Weiner Brodsky Kider PC

Florida Passes Law Amending Homestead Assessments and Other Taxes

Florida Governor Ron DeSantis recently signed into law House Bill 7061, which amends certain taxes, including the ad valorem (property) tax and its application to homestead property. Other taxes impacted by the bill include,...more

Best Best & Krieger LLP

Best in Law: Should Your Business File a Property Tax Appeal?

Taxpayers Have Options to Contest their Property Tax Bill - In the past month, California property tax bills have become due. While some markets are hot and property values are rising, commercial property values have...more

Dentons

Dentons SALT Tax Insights: Kentucky Taxpayer Protections’ Role in Audits and Appeals

Dentons on

In a tax audit, the tax auditor’s job is to determine the right amount of tax, regardless of whether the audit determines that the taxpayer paid that amount, too little or too much. Indeed, Kentucky tax auditors cannot be...more

Bricker & Eckler LLP

Ohio Senate Bill 57 provides real property tax reduction opportunities

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Governor DeWine recently signed Senate Bill (S.B.) 57, a law that affects Ohio real property tax valuation complaints. Commercial and industrial property owners that have been negatively impacted by the COVID-19 pandemic...more

Dentons

Dentons SALT Insights: Act now to reduce your Kentucky real estate taxes!

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Businesses and individuals owning real estate in Kentucky valued at $1,000,000 or more for tax purposes should act now to reduce their Kentucky real estate tax bill. Long-term lessees obligated to pay property taxes should...more

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
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Sausalito, California 94965

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Updates to This Policy

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