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Property Owners › Tax Court

Harris Beach Murtha PLLC

Deadline for CT Real Property Tax Assessment Appeals is Feb. 20

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Property owners who wish to challenge their tax assessment believing that their property is overvalued on the Oct. 1, 2024, Grand List only have a couple of weeks left to file a written appeal with the Board of Assessment...more

Nelson Mullins Riley & Scarborough LLP

Navigating South Carolina Tax Sales: County’s Posting of Conspicuous Notices

Nelson Mullins Riley & Scarborough LLP on

In an unpublished opinion released on May 12 in Grayson Dailey v. SC Home Holdings, LLC (Op. No. 2024-UP-164), the South Carolina Court of Appeals upheld the tax sale of real property in Lexington County over the objection of...more

Polsinelli

Easement Fund Victory on Perpetuity Will Result in More Attention on Valuation

Polsinelli on

In the latest victory for taxpayers, the Tax Court determined that the Treasury failed to follow federal law in enacting a conservation easement perpetuity rule known as the “proceeds regulation.” The majority opinion held...more

Cole Schotz

The Freeze Act Remains Alive and Well – Freezing in Place Tax Assessments For Two Future Years and Preventing Towns From...

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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

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court affirms rejection of Tenant’s claims that Assessor improperly included value of land in taxable leasehold...

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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

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court affirms Voluntary Dismissals of Property Tax Appeals, where Assessor had not incurrred a “Substantial Expense”

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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

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court “cannot ignore the parties’ and the Indiana Board’s misapprehension of the law” – applies 1% tax cap to...

Faegre Drinker Biddle & Reath LLP on

Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review - Date Issued: Feb. 11, 2020 - Property Type: Single-family residence - Assessment Date:...more

Pullman & Comley, LLC

Property Tax and Valuation Topics - Spring 2019

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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

Bowditch & Dewey

Current Issues for Higher Education Real Estate Lawyers

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Campus Real Estate, Property Management, Tax Credits The 15th Annual Higher Education Real Estate Lawyers conference was held in San Francisco, where attendees listened to and learned from both in-house and outside counsel at...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court Upholds Residential Land Value

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On September 9, 2015, the Indiana Tax Court upheld the Indiana Board of Tax Review’s decision affirming an assessor’s residential land valuation. In Cooper v. Allen County Assessor, Homeowners argued that the March 1, 2012,...more

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