News & Analysis as of August 21, 2025

Tax Court

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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 -

Solar Property Tax Exemptions Granted by Connecticut Tax Court

Pullman & Comley - For What It May Be Worth on 6/26/2025

In two recent decisions, Connecticut Tax Court Presiding Judge Matthew Budzik found that three facilities consisting of solar panels and related equipment were entitled to property tax exemptions pursuant to Connecticut...more

South Carolina Tax Litigation Update: First Quarter 2018

Burr & Forman on 5/3/2018

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

Indiana Tax Court Breathes New Life into Ministry’s Property Tax Exemption Appeal

Faegre Drinker Biddle & Reath LLP on 12/28/2017

The Indiana Tax Court in Lake County Trust Co., Trust No. 6 v. St. Joseph County Assessor on October 17th reversed the dismissal of an exemption appeal by a 501(c)(3) non-profit, Flowers for Heaven, Inc., operating a pro-life...more

Current Issues for Higher Education Real Estate Lawyers

Bowditch & Dewey on 11/9/2017

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

Tax Court Puts Brakes on Recent Trend Limiting Religious/Non-Profit Exemptions

Cole Schotz on 2/22/2017

In a recent tax court case, Holy Trinity Baptist Church v. City of Trenton (Docket No. 015909-2014, February 2, 2017), the court overturned the findings of the County Board of Taxation and upheld the tax exemption for...more

Property Tax & Valuation Topics - Winter 2017

Pullman & Comley, LLC on 1/20/2017

On September 30, 2016, the Connecticut Supreme Court heard oral argument in Nutmeg Housing Development Corp. v. Colchester. On the face of it, the ad valorem valuation of a garden variety property in the suburbanizing Town...more

MoFo New York Tax Insights - Volume 6, Issue 8 - August 2015

Morrison & Foerster LLP on 8/14/2015

Court Of Appeals Affirms Revocation Of Tax Exemption For Public Parking Facilities - Reversing a decision by the Appellate Division, the Court of Appeals has held in a 5-2 decision that a charitable organization is not...more

New Jersey Tax Court Eliminates Non-Profit Hospital’s Property Tax Exemption

BakerHostetler on 8/3/2015

On June 25, 2015, a New Jersey Tax Court issued a significant opinion in the case of AHS Hospital Corp. d/b/a Morristown Memorial Hospital v. Town of Morristown, upholding the Town of Morristown’s denial of Morristown...more

Tax Court Finds that Non-Profit Hospital Does not Qualify for Property Tax Exemption

Saul Ewing Arnstein & Lehr LLP on 7/9/2015

In a June 25, 2015 opinion in AHS Hospital Corp. v. Town of Morristown, Judge Bianco of the New Jersey Tax Court ruled, as a matter of first impression, that the Morristown Medical Center ("MMC"), a non-profit hospital, does...more

The Assessment Of Common Area Land: Indiana Tax Court Rejects Taxpayers’ Appeals, General Assembly Creates A New Exemption

Faegre Drinker Biddle & Reath LLP on 6/23/2015

Indiana allows taxpayers to correct certain property tax assessment mistakes using a Form 133 Petition for Correction of an Error. In Muir Woods, Inc. v. Marion County Assessor (June 18, 2015), the Indiana Tax Court held...more

Indiana Tax Court Upholds Property Tax Exemption For Early Learning Center

Faegre Drinker Biddle & Reath LLP on 4/7/2015

On April 1, 2015, the Indiana Tax Court in Johnson County PTABOA and Assessor v. KC Propco LLC d/b/a Kindercare Learning Center affirmed the grant of a 100% real property tax educational purpose exemption for property used as...more

A Deluge Of Dismissals: Indiana Tax Court Dismisses 11 Property Tax Exemption Appeals For Lack Of Jurisdiction

Faegre Drinker Biddle & Reath LLP on 1/22/2015

When it rains, it pours. On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction....more

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