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Property Tax › Eminent Domain › Takings Clause

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

Ackerman & Ackerman, P.C. on

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

Husch Blackwell LLP

Surplus Funds from Tax Sales are a Property Interest

Husch Blackwell LLP on

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

Nossaman LLP on

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

Nossaman LLP

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

Nossaman LLP on

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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