In the wake of the ongoing wildfires in Los Angeles County, our heart goes out to all those affected by this devastating disaster. The destruction has been overwhelming to witness, and the loss of homes, businesses and lives...more
In Allegheny County, tax appeal season has already begun for 2025. For every tax year, County property owners have the ability to file an assessment appeal. ...more
Developer beware! In Wisconsin, assessors may use an “anticipated” vacancy in making assessments. Veritas Village LLC, the owner of a property with 189 apartments in Madison, contested the city's assessment of its property at...more
Did you recently receive a real property revaluation notice? If you live in one of 21 counties across the state, the answer is yes! These counties revalued all of their commercial and residential property for ad valorem tax...more
In Allegheny County, tax appeal season has begun for 2024. Every year, County property owners have the ability to file an assessment appeal. But this year there are unique opportunities for an assessment reduction....more
North Carolina taxes both real estate and personal property, but differing valuation schedules and processes for the two types can lead to confusion and inflated tax bills for industrial property owners. Understanding how...more
GM Berkshire Hills LLC v. Berks County Board of Assessment (2023 Pa. LEXIS 272, February 28, 2023) – – Split Supreme Court Ruling Enables Taxing Body Assessment Appeals Based on Recent Sales to Remain - Counties, schools...more
The Tax Court confirmed in a recently decided case, Levy v. City of Long Branch, decided May 5, 2023, that ”Freeze Act” protections afforded all judgments of the Tax Court and County Tax Boards apply unless appropriate proofs...more
Taxpayers in Indianapolis and Marion County, Indiana, may be in for an unpleasant surprise when property tax bills are mailed out in the coming days. Based on assessment data available on the Marion County Assessor’s website,...more
In Allegheny County, tax appeal season has begun for 2023. Every year, County property owners have the opportunity to file an assessment appeal. But this year there are unique opportunities for an assessment reduction....more
Allegheny County Executive Rich Fitzgerald today announced that a special appeal period for 2022 property assessments has now opened. Appeals may be filed by property owners or by taxing bodies for the 2022 tax year through...more
A landowner inherited a family timber tract located in Charleston County originally purchased by their grandfather as a timber investment property in 1936. Since that initial purchase, the family, through three (3)...more
Stamford, Waterbury, Danbury are among 39 Connecticut municipalities conducting a general revaluation on the October 1, 2022 Grand List. Depending upon the municipality, property owners have either already received their...more
Now is the time of year when counties are publishing, mailing or providing notices of property assessments as required by Ohio law. Ohio Revised Code 5715.17 provides that counties must give notice that valuation revisions...more
Annual Survey of Income and Expenses – ASIE-2021Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County Department of Assessment (“the Assessor”) is requiring the submission of 2021 financial data...more
Property owners who wish to challenge their tax assessment, believing that their property is overvalued on the 10/1/2021 Grand List, only have a few weeks left to file a written appeal with the Board of Assessment Appeals...more
A taxpayer does not have to be a non-profit corporation for its property to qualify for Indiana’s charitable purposes exemption. The Indiana Board of Tax Review confirmed this in a final determination issued on November 9,...more
Greenwich, Hartford, New Haven and Trumbull are on a list of nearly 40 Connecticut municipalities that are conducting a general revaluation on the October 1, 2021 Grand List. In a revaluation, the assessor determines...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
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
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
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
Reports should “set out the main points in a series of short, crisp paragraphs. . . . Let us not shrink from using the short expressive phrase, even if it’s conversational.” Winston Churchill (as quoted in The Splendid and...more
Name: Square 74 Associates LLC v. Marion County Assessor - Date Issued: December 3, 2019 - Property Type: 7-story 209,888 square foot public parking garage with 31,000 square feet of first floor retail consisting of...more
Given today’s unprecedented stress and uncertainty, multifamily property owners in Marion County, Indiana should explore all avenues that could help reduce their property tax bill. A little due diligence — and some informed...more