Williams Mullen's COVID-19 Comeback Plan: Tips for Virginia Real Estate Assessment Appeals in a COVID-19 Environment
Motor vehicle assessment in Connecticut is a two-step process. Your municipality’s assessor determines the value of your vehicle, and then multiplies that value by the 70% assessment ratio to arrive at your motor vehicle...more
In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25% penalty, and accrued interest. The assessment...more
Taxpayer disputes involving Los Angeles’s Measure ULA, the Homelessness and Housing Solutions Tax—commonly referred to as the “mansion tax”—are progressing through the city’s administrative review process. Property owners...more
Rhode Island’s 2026 budget bill contains a "Non-Owner-Occupied Property Tax Act," which is popularly referred to as the “Taylor Swift Tax.” This law imposes a new statewide tax on non-owner-occupied residential properties...more
The third Tuesday in May marks the end of the Suffolk County, Nassau County and New York City annual grievance filing season and the beginning of administrative hearings and deliberations that could yield significant...more
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
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. The below map highlights some upcoming...more
With the Connecticut General Assembly in the home stretch of the 2025 legislative session, the following noteworthy property tax bills have been voted out of committee for consideration and possible action by both chambers of...more
To most, the month of May means the start of Spring and warm weather. But to Suffolk County property owners, the month of May means Spring, warm weather AND the real property tax grievance filing period. As always, the...more
Every two years, every Colorado county reassesses property taxes for real and personal property. The notices of valuation for the 2025-2026 cycle will soon be released on May 1. Now is the time for commercial property owners...more
In a Decision and Order rendered March 4, 2025, Albany County Supreme Court struck down as unconstitutional Section 575-b of the Real Property Tax Law, in the matter of Airey, et al. v. State of New York, et al. (Index No....more
The “Common Level Ratio” (CLR) is a figure calculated by a state administrative body every year for every county. The CLR reflects the relationship between assessed and (fair) market values....more
With the April 30 property tax payment deadline fast approaching, we want to remind you that you can still preserve the right to challenge the validity of your Washington 2024 tax assessment by paying your 2025 taxes under...more
When a taxpayer challenges an assessment issued by a state or local taxing authority, the taxing authority will typically assert that its assessment should be afforded a presumption of correctness, and the burden of proof is...more
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
Filmore Parc Apartments II v. Norman White, et al., Case No. 2024-CA-0475 (La. App. 4 Cir. 2/14/2025). Last month, a Louisiana appellate court determined that an apartment complex’s affordable housing units were not eligible...more
Los Angeles and Ventura counties continue to reel from the devastating firestorm that led Governor Newsom to declare a state of emergency on January 7, 2025. The resulting fires, including the Palisades, Eaton, Hurst, Lidia,...more
Two of the Connecticut General Assembly's most influential committees are holding public hearings this week on the following property tax bills of note...more
Kilpatrick partner David Hughes recently presented on “Navigating the Texas Tax Maze” at the firm’s annual In-House Counsel Summit in Houston. David and a fellow thought leader discussed traps to avoid and opportunities to...more
Property owners who wish to challenge their tax assessment believing that their property is overvalued on the Oct. 1, 2024, Grand List only have a couple of weeks left to file a written appeal with the Board of Assessment...more
Receiving an assessment from the Texas Comptroller can be overwhelming, and not just from a financial perspective. To a taxpayer with little to no experience in dealing with the Comptroller’s office, even knowing how to...more
One of the most important elements in determining your rights as a Texas taxpayer is the applicable statute of limitations. At the most basic level, the statute of limitations represents a time period during which the Texas...more
A recent New York City (“NYC”) determination limited the impact of the step transaction doctrine under the New York City real property transfer tax (“RPTT”). An Administrative Law Judge (“ALJ”) held that the collapsing of a...more
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
Pennsylvania real estate taxes are usually very large line items on any corporate balance sheet. Accordingly, you should be reviewing your assessed value(s) on an annual basis if you are a Pennsylvania commercial or...more