Williams Mullen's COVID-19 Comeback Plan: Tips for Virginia Real Estate Assessment Appeals in a COVID-19 Environment
On July 24, 2024, Normative Instruction No. 2,205/ of the Brazilian Federal Revenue Service (the "Instruction”) was published, that regulates Article 25, paragraph 9-A, and Article 25-A of Decree No. 70,235/1972, establishing...more
At the conclusion of this year’s legislative session, the South Carolina General Assembly passed The Comprehensive Tax Cut Act of 2022 (the “Act”). Among a number of other significant tax changes, the Act effectively...more
Swift Decision Rejects Ballot Language Opposition - A trial court recently rejected a challenge to the California Attorney General’s ballot label, title and summary of a proposed initiative amendment to Proposition 13. In...more
Name: CVS Corporation #2519-01 v. Lake County Assessor and CVS Corporation #0434-01 v. Lake County Assessor - Date Issued: May 22, 2020 - Property Type: Retail pharmacy - Assessment Years: 2007 – 2014, 2012 – 2016...more
California Secretary of State Alex Padilla announced on Friday, May 29, 2020, that the revised initiative entitled "The California Schools and Local Communities Act of 2020" officially qualified for the November ballot. If...more
Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more
Tidbit on NNN lease property valuation - A sort of a humdrum ruling on the assessment appeal of a garden variety industrial building nevertheless offers a valuable insight as to proper use of the income valuation...more
In 2020, California voters will likely have the opportunity to change a provision of Proposition 13 that will substantially impact California businesses. Originally posted in The Press-Enterprise and other Southern...more
Proponents of The California Schools and Local Communities Funding Act of 2018 have received clearance from the California Attorney General to gather signatures in support of a ballot initiative to revoke Proposition 13...more
Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more
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
Last Friday the Illinois Department of Revenue released the final 2016 Cook County equalization factor, which will be used to calculate the second installment property tax bills that are anticipated to be due in August 2017....more
New York City faces a continuing decline in state and federal funding. Increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF) sends to...more
Cook County continues to increase the number of commercial and industrial properties eligible for reduced property tax assessments. Recently, the County amended the Real Property Assessment Classification Ordinance to add the...more