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Property Tax Tax Incentives Property Valuation

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 - (Q2 2025) - From Indiana to Disney Springs: Major Developments in Property Tax Law

In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime.  The changes in Indiana’s SB 1, along with subsequent amendments from...more

Keating Muething & Klekamp PLL

Ohio Revised Code § 5709.56

In 1972, the average home price in the United States was approximately $30,000. Fifty years later, that number broke $500,000, an increase that is, no doubt, aggravated by a 4.5 million-unit deficit in supply. State and local...more

Harris Beach Murtha PLLC

Mixed-Use Development Incentives for Downtown Rochester Extended to 2021

A valuable incentive for mixed-use development in downtown Rochester has been extended. The City of Rochester has reauthorized an exemption from real property taxation and special ad valorem levies for the conversion of...more

Burr & Forman

South Carolina Department of Revenue Issues Draft Guidance for New Manufacturer Property Tax Valuation Discount

Burr & Forman on

South Carolina has some of the highest business property taxes in the Southeast, particularly for manufacturers. Property for manufacturers is taxed at: (1) the fair market value of land and buildings, and the depreciated...more

Burr & Forman

South Carolina Economic Development Incentives: The Negotiated Fee in Lieu of Property Taxes

Burr & Forman on

South Carolina has some of the highest business property taxes in the Southeast.  The state generally taxes land, buildings, machinery and equipment, and furniture and fixtures, but does not tax inventory, pollution control...more

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