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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
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
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
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
Allegheny Court Judge Alan Hertzberg issued a preliminary injunction on September 1 lowering the common level ratio on real estate for 2020 sales of real property. Currently, the ratio in Allegheny County is 81.1. As a...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
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
Spring is in the air, and while for most people, that means budding tulips and birds chirping, for us real property tax lawyers, that means assessment time. Property owners in Colorado will receive their 2021 real property...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
Despite the COVID-19 emergency, Allegheny County is still holding to its March 31, 2020 deadline to file tax assessment appeals. Therefore, if you have been considering an assessment appeal, you must file now. Owners cannot...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
Assessor had spent little time with limited discovery prosecuting case - Name: Marion County Assessor v. Stutz Business Center, LLC - Date Issued: August 30, 2019 - Property Type: Vacant land - Assessment Years:...more
In Allegheny County, only two things are certain in life: death and property tax assessment appeals. Every year, County property owners have the opportunity to file an assessment appeal, and as always, an appeal may provide...more
Under California’s Proposition 60, which became enacted in 1986 as Revenue and Taxation Code section 69.5, any “person” over the age of 55 years may transfer the base year value of his or her residential property to any...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 Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property....more
In a pair of related decisions issued July 2, 2015, the Indiana Tax Court once again emphasized that it will not reweigh the evidence on appeal from the final determinations of the Indiana Board of Tax Review....more
As sure as the FIFA World Cup and the Summer and Winter Olympics will occur every four years, every county in North Carolina has its own tradition that will occur every eight years What is that tradition you may ask? Property...more
A 5%+ assessment increase is “aberrational” where the property has not substantially changed year-to-year, so the Assessor carries the burden of proof. I have previously posted about Indiana’s adoption of a burden-shifting...more