News & Analysis as of

Property Owners Fair Market Value State and Local Government

Vorys, Sater, Seymour and Pease LLP

The Evaluator - Winter 2025: Nationwide Valuation Headlines

Filmore Parc Apartments II v. Norman White, et al., Case No. 2024-CA-0475 (La. App. 4 Cir. 2/14/2025). Last month, a Louisiana appellate court determined that an apartment complex’s affordable housing units were not eligible...more

Cranfill Sumner LLP

Just Compensation and Fair Market Value: Understanding Property Rights in Eminent Domain

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When the government exercises its power of eminent domain to take private property for public use, the U.S. Constitution requires it to provide “just compensation” to the property owner. But what does “just compensation”...more

Orrick, Herrington & Sutcliffe LLP

California bans undervalued property offers after wildfire disasters

On January 14, the Governor of California, Gavin Newsom, issued Executive Order N-7-25 prohibiting unsolicited cash offers to purchase property in Los Angeles county ZIP codes, specifically those impacted by the recent...more

Farrell Fritz, P.C.

New Year, New Opportunities: Time to Grieve Nassau County Property Taxes for 2025/26

Farrell Fritz, P.C. on

It’s the holiday season! For many that means spending time with family and friends. A new year rings in, and then…like clockwork, the Nassau County Department of Assessment publishes the tentative assessment roll as of...more

Vorys, Sater, Seymour and Pease LLP

Texas Property Tax Overview; Value Protests and Appeals

Property tax is a major concern for Texas property owners, since it represents one of the most substantial expenses they face. In 2023, local taxing entities’ property tax collections totaled $82.1 billion, matching the total...more

Pullman & Comley, LLC

Upcoming 2024 Municipal Revaluations in Connecticut

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A number of Connecticut municipalities listed below are scheduled to conduct real property revaluations effective October 1, 2024. ...more

Pullman & Comley - For What It May Be Worth

March 13 Public Hearing on Bills of Interest to Commercial Property Owners and Taxpayers in Connecticut

The Connecticut General Assembly's Planning and Development Committee will be holding a public hearing on March 13 at 10:00 a.m. on the following bills of interest to commercial property owners and taxpayers...more

Pullman & Comley, LLC

What to Do If You Disagree with Your FY2024 Massachusetts Assessment

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January 1 is the date when most third quarter tax bills are mailed in Massachusetts; therefore, under M.G.L. Chapter 59, the majority of abatement applications must be filed with local assessors’ offices on or before...more

Pullman & Comley - For What It May Be Worth

City of Norwalk 2023 Revaluation

The City of Norwalk, the sixth largest city in Connecticut, is near to completion of its 2023 real property revaluation.  This revaluation is a “full measure and list” revaluation – meaning that it incorporates the results of...more

Pullman & Comley, LLC

2023 Municipal Revaluations in Connecticut

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A large number of Connecticut municipalities are conducting revaluations as of October 1, 2023.  A notice containing the proposed new assessment of your property will be mailed before the end of this year. ...more

Ackerman & Ackerman, P.C.

Why condemnors should pay property owners’ attorney fees in eminent domain cases (and a 50-state survey on the issue)

In my last blog, I wrote about the shortcomings of compensating displaced property owners based on the ‘objective’ standard of the market value of their property.  That standard ignores the owners’ ‘subjective’ losses, such...more

Ackerman & Ackerman, P.C.

When Market Value Isn’t Enough: The Pitfalls of Objectively Measured Just Compensation

When we take on an eminent domain case, our primary goal is to put our client in the best position possible.  In some cases, that means fighting the taking itself, as my dad (and boss) did in the well-known Wayne County v....more

Buckingham, Doolittle & Burroughs, LLC

Time to Clean Up Your Real Property Tax Value - Deadline to Take Advantage of New Property Tax Law is Quickly Approaching

A taxpayer who believes the county assessment is too high, or that the value of their property declined, may contest the valuation and reduce the taxes owed by establishing a lower valuation is warranted. This often includes...more

Pullman & Comley, LLC

2022 Municipal Revaluations in Connecticut

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Please note:  This alert was originally published on 09/28/2022 and was updated on 11/17/2022. A large number of Connecticut municipalities are conducting  revaluations as of October 1, 2022.  ...more

Burr & Forman

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

Burr & Forman on

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

Bricker Graydon LLP

Ohio Senate Bill 57 provides real property tax reduction opportunities

Bricker Graydon LLP on

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

Lowndes

2021 Property Tax Valuations Being Determined

Lowndes on

All around Florida, the elected county Property Appraiser in each of our state’s 67 counties is starting to determine 2021 valuations for property tax assessment purposes....more

Farrell Fritz, P.C.

COVID-19 IMPACT: Long Island Real Property Tax Alert (UPDATED)

Farrell Fritz, P.C. on

Nassau County Assessment Grievance Filing Deadline Extended to April 30, 2021. The last day to file a grievance to protest the real property tax assessment, which will determine your 2022/23 School and 2023 General taxes, is...more

Franczek P.C.

Illinois Appellate Court Upholds PTAB Decision Involving Farm Property Appraisal

Franczek P.C. on

The Illinois Appellate Court recently upheld a decision of the Illinois Property Tax Appeal Board (PTAB) involving the assessed value of a farm property owned by Edward Sims Jr. Trust (Trust) in Edward Sims Jr. Trust v. Henry...more

Pullman & Comley, LLC

MA Property Tax Alert: What to Do If You Disagree with Your FY2021 Assessment

Pullman & Comley, LLC on

The deadline to appeal Fiscal Year 2021 assessments to municipal Boards of Assessors in Massachusetts depends on whether your property is located in a municipality that collects taxes two or four times per year. ...more

Pullman & Comley, LLC

Upcoming 2020 Municipal Revaluations in Connecticut

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Thirty-four Connecticut municipalities are scheduled to conduct real property revaluations effective October 1, 2020. In response to COVID-19, Governor Lamont issued Executive Order 7S earlier this year which...more

Allen Matkins

Proposition 13 Overhaul Qualifies for November Ballot

Allen Matkins on

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

Pullman & Comley, LLC

Massachusetts Property Tax Alert: What To Do If You Disagree With Your Assessment

Pullman & Comley, LLC on

The deadline to appeal Fiscal Year 2020 assessments to municipal Boards of Assessors in Massachusetts is February 1, 2020, which is a Saturday.  As such, you must file/mail the application for abatement, which is the first...more

Pullman & Comley, LLC

Fall 2019 Municipal Revaluations Underway in Connecticut

Pullman & Comley, LLC on

Fourteen Connecticut municipalities are conducting real property revaluations effective October 1, 2019. A revaluation notice containing the proposed new assessment of your property will be mailed in the latter part of...more

Ballard Spahr LLP

Court Reverses Philadelphia's 2018 Assessment of Many Commercial Real Properties

Ballard Spahr LLP on

In Duffield House LP v. City of Philadelphia–a case involving assessment appeals by approximately 700 owners and lessees of commercial and industrial properties in the City–Philadelphia County Court of Common Pleas Judge Gene...more

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