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Property Tax › Property Valuation › Tax Liability

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 -
Vorys, Sater, Seymour and Pease LLP

The Evaluator - Winter 2025: Deadlines Looming in Thirteen States

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Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation. Property taxes are frequently the...more

Saul Ewing LLP

New Castle County Council Introduces Ordinance to Extend Deadline to File a Property Tax Assessment Appeal

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Appeal deadline is currently March 14.  Council has introduced an ordinance to extend deadline to March 31, 2025.  The ordinance will not be considered until March 13....more

Pullman & Comley - For What It May Be Worth

Connecticut Property Tax Appeal Deadline Extended

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In Connecticut, the deadline to appeal property tax assessments to local Boards of Assessment Appeals (BAAs) is either February 20 or March 20 depending on when the municipality finalizes its Grand List. ...more

Pullman & Comley - For What It May Be Worth

AI In Real Estate Appraisal: Legal Skepticism, Industry Adoption, And An In-House Experiment On Its Accuracy

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As the capabilities of artificial intelligence (AI) rapidly change, the laws regarding AI use likewise adapt. For instance, the New York Surrogate’s Court recently grappled with an expert witness’ use of AI to support his...more

Pullman & Comley - For What It May Be Worth

Don’t Miss Out: Connecticut Property Tax Appeal Deadlines Are Looming

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The deadline is fast approaching for Connecticut taxpayers to file an appeal with their local Board of Assessment Appeals (BAA) to challenge their property assessment on their municipality’s October 1, 2024 Grand List....more

Cole Schotz

The 2025 Tax Appeal Review

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Continued pressures created by elevated levels of mortgage interest rates, vacancies, as well as stricter lending policies, point to higher capitalization rates, lower property values and tax appeal opportunities in 2025....more

Rosenberg Martin Greenberg LLP

Real Property Tax Assessments Arriving this Holiday Season! Time is Short to Address New Issues

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Approximately one-third of all Maryland property owners will receive (or have received) their real property tax assessments for the 2025/26 tax year. If you disagree with the State’s assessment of your property value or want...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

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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

Bennett Jones LLP

Update: Draft Legislation on Landlord Tax Liabilities Provides Relief for Residential Tenants

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Since the publication of our blog, Tenants Beware: The Risks of Landlord Tax Liabilities, draft legislation released by the Department of Finance on August 12, 2024, has proposed a change to the Income Tax Act (Canada) (the...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

Brownstein Hyatt Farber Schreck

Colorado Special Session on Property Tax: We Have a Deal!

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Three and a half days after it convened, the Colorado Legislature ended its special session on property tax. The session was called in response to a dramatic increase in property taxes that both residential and commercial...more

Morgan Lewis

Upcoming Deadline to Dispute California Property Tax Valuation

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For California property owners that could potentially reduce their property taxes with a decline-in-value assessment appeal, the property tax assessment appeals for 2024 are due by either September 16 or December 2 depending...more

Pullman & Comley - For What It May Be Worth

Recently Approved Property Tax Measures in Connecticut

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During the 2024 regular session of the Connecticut General Assembly, seven bills were passed and signed into law that deal with a variety of property tax matters. Of these, the most significant is Public Act No. 24-151. This...more

Lowndes

Real Estate Tax Considerations for Landlords and Tenants

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It is customary for landlords to require their tenants to pay real estate taxes attributable to the landlord’s property being leased, along with other common area expenses like maintenance, insurance and the like. When there...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

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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

Akerman LLP

D.C. Government Publishes Proposed Rules on Tax Abatements for Residential Conversions

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Washington D.C.’s Office of the Deputy Mayor for Planning and Economic Development (DMPED) released its proposed rules establishing how the D.C. government will implement the Housing in Downtown Tax Abatement program. A...more

Parker Poe Adams & Bernstein LLP

Property Tax Incentives for Manufacturers: New Reimbursement Changes the Game

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A modest change in the law in 2022 is now having a significant impact on how South Carolina counties negotiate property tax incentive packages for manufacturers. With one of the highest manufacturing property tax rates in the...more

Pullman & Comley - For What It May Be Worth

Board of Assessment Appeals – Filing Deadline Resolved

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As readers of this blog probably know, a property tax appeal is initiated by filing a petition with a municipality’s Board of Assessment Appeals.  Typically, the appeal must be filed with the Board no later than February 20. ...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

Miller Canfield

Michigan Property Owners Entitled to Surplus Value When Foreclosed Property Transferred to Land Bank, Court of Appeals Rules

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Miller Canfield previously reported on Rafaeli, LLC v Oakland County (Rafaeli), in which the Michigan Supreme Court held that counties are not allowed to retain sale proceeds that exceed the taxes owed on a foreclosure...more

Harris Beach Murtha PLLC

Six Steps Connecticut Property Owners Should Take in the Event of a Revaluation - December 2023

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Cheshire, Darien, New Canaan and Norwalk are among 44 Connecticut municipalities, listed in our November alert, conducting a general revaluation according to the October 1, 2023 Grand List. Depending upon the...more

Pullman & Comley - For What It May Be Worth

Three Year Rule Upheld

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In 2017, twenty years after purchasing a property in Fairfield, the owner became aware that the Town had been valuing her 1.06 acre lot as if it held 1.60 acres. ...more

Pullman & Comley - For What It May Be Worth

City of Norwalk 2023 Revaluation

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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

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