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Property Tax › Eminent Domain

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Ackerman & Ackerman, P.C.

Unjust Compensation

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This article examines whether increased mortgage interest costs and property tax assessments should be compensable under the Fifth Amendment's Just Compensation Clause. While courts have traditionally limited compensation in...more

Dentons

Iowa General Assembly Adjourns Sine Die

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The first session of the 91st General Assembly of Iowa adjourned sine die just after 6 a.m. on May 15 after a full night of caucuses and debate. Slated for 110 days, the legislature extended 13 days beyond May 2 after...more

Dentons

Iowa 2025 Legislative Session – Week 16

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Last week marked the scheduled 110th day of the 2025 Iowa Legislative Session, the last scheduled day. Legislators must now work to pass an annual budget, but disagreements between the chambers on major policy items as well...more

Pullman & Comley - For What It May Be Worth

Public Hearing on Connecticut Eminent Domain, Property Tax, Land Use Bills

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On Monday, March 10, 2025, the Connecticut General Assembly’s Planning and Development Committee held a public hearing on the following eminent domain, property tax and land use bills of interest to the business community...more

Husch Blackwell LLP

Surplus Funds from Tax Sales are a Property Interest

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On May 25, 2023, the U.S. Supreme Court held that a Minnesota county’s retention of the excess proceeds from sale of a homeowner’s property to satisfy a tax lien violated the Takings Clause. This decision recognizes that...more

Nossaman LLP

Supreme Court Rules County Can’t Keep the Change

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Local governments—generally counties—impose property taxes on real estate pursuant to state law. Sometimes called ad valorem taxes, these property taxes are set based on the assessed value of the property. When a landowner...more

Pullman & Comley, LLC

Property Tax and Valuation Topics - Summer 2019

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Approximately 20% of Connecticut’s 169 municipalities usually conduct general revaluations every five years as required by law. Due to a quirk in the schedule, 2019 revaluations will be conducted by only 14 communities. While...more

Sands Anderson PC

2017 Legislative Update: New Laws Impacting Commercial Real Estate Clients

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On July 1, 2017, new laws passed during the 2017 General Assembly session will go into effect in Virginia that may impact you as someone interested in commercial real estate. They run the gamut of issues touching on the real...more

Pullman & Comley, LLC

Property Tax and Valuation TOPICS: Fall 2016

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October 1, 2016 Revaluations: If/When/How to Challenge Your Real Estate Property Assessment - Connecticut municipalities are required to carry out a general revaluation of all real estate within their boundaries at least...more

Sands Anderson PC

New 2016 Laws Impacting Commercial Real Estate in Virginia

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Another session of Virginia’s General Assembly has now come and gone, adding one more chapter to the nearly four hundred year history of the country’s oldest law-making body. Over three thousand bills were proposed in the...more

Pullman & Comley, LLC

Property Tax and Valuation Topics: Fall 2015

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"Celebrity" Value? In 2004, in the quaint Fenwick borough of Old Saybrook, a developer purchased the beachfront summer home of the late actress Katharine Hepburn. The discovery of a discontinued road, which ran over...more

Nossaman LLP

Mello-Roos May Be Used to Fund Condemnation Action of Private Utility Provider

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Those of us living in newer neighborhoods are familiar with Mello-Roos – it shows up on our annual tax bills as a way to pay off bonds issued to finance various public improvements, such as schools, streets, and parks that...more

Pullman & Comley, LLC

Property Valuation Topics: Winter 2015

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Thorny Exemption Issue Discussed - Limited Liability Company X owns property in the Town of Windham which it leases to Corporation Y. Both entities are tax exempt under the Internal Revenue Code. Both entities...more

Nossaman LLP

Time Limit to Transfer Base Year Property Tax Value Expanded for Eminent Domain Takings

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Californians who have owned their properties for years understand the benefits of Proposition 13: their property taxes are based upon the property's purchase price (with only small allowable annual increases), as opposed to...more

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