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Gain Control of Property Taxes
Local tax assessment rules and practices have a lasting effect on returns to developers and owners of affordable housing. Investors face many difficultiesuncertainty about property taxes should not be...
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Battling Excessive Taxation in Economic Downturns
Two problems now plague Ohio commercial property owners. First, the economic troubles faced by the entire nation also exist in Ohio. Second, the state is one of the very few that permits school...
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APTC Annouces New Member
An Alabama-based law firm of DonovanFingar LLC has joined American Property Tax Counsel, the national affiliation of property tax attorneys, and will be serving as association's professional...
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Reassessing Market Value
During periods of economic weakness, U.S. commercial and industrial real estate owners become vulnerable to unrealistic and excessive property tax assessments. Assessors' reliance on mass appraisal...
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Layoffs Could Impact Tax Exemptions
Pursuant to 68 O.S. ' 2902, a taxpayer may qualify for a five (5) year manufacturing exemption if certain statutory conditions are met. One condition requires that the initial application reflect a net...
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APTC NYC Member on CBS News
American Property Tax Counsel's Member for the New York City jurisdiction, Mr. Joel Marcus, partner at Marcus and Pollack LLP, has been recently interviewed by the CBS TV station. APTC's professional...
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Kansas: 2009 Valuations Are Out - Time to File an Appeal?
The 2009 appeal season is upon us. Most, if not all, of the new 2009 real property values are mailed in the month of March to property owners across Kansas. If you did not receive a 2009 valuation...
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Texas: Legislative Update on Property Taxes
The Texas Legislature is currently meeting for its biennial five month legislative session. Last session approximately 300 property tax bills were introduced and 59 were passed by the Legislature. It...
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Canada: Assessment in Ontario
The notices are out for the reassessment for 2009 taxation based on a January 1, 2008 value. In previous articles, we have raised issues as to where that may lead given the present economic...
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Massachusetts: Do Not Ignore the Assessors Request for Information
In the late winter and spring of each year many assessors in Massachusetts send to various property owners request for information. These requests are sent out pursuant to MGL Ch. 59 section 38D which...
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New York City: Luxury Decontrol of Apartments Ruled Illegal When Building...
In a stunning reversal, the Appellate Division of the State Supreme Court ruled that notwithstanding a State Agency's regulations and opinion to the contrary, rent stabilization provisions which...
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Indiana: SPRING 2009 APPEAL DEADLINES
Indiana's property tax system continues to change due to the legislated tax reform last year. Unlike in the past, Notices of New Assessments will not be mailed in most Counties throughout Indiana this...
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Kentucky: Assessment Notices to Be Mailed Soon
Most Kentucky counties will be mailing out their 2009 assessment notices in April. Kentucky law requires that a taxpayer be notified in writing of any increase in its real property tax assessment....
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Wisconsin: WI Court Holds A New Statute Limiting Assessment Challenges To Be...
On January 20, 2009, the circuit court for Milwaukee County struck down as unconstitutional a statute the Wisconsin Legislature enacted in 2008 which limited the rights of certain property owners to...
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New Hampshire: Tax Year 2008 Equalization Ratio to be Published
The New Hampshire Department of Revenue Administration will be publishing the tax year 2008 equalization ratios this spring. The tax year 2008 has an assessing date of April 1, 2008. The filing...
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Minnesota: 2009 Tax Deadline Approaches
Many owners saw red when Minnesota's truth in taxation statements arrived late last fall. Owners wanted to know: why hadn't values been reduced to mirror the market decline evident by the end of 2008?...
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North Carolina: New Rules for Assessment of Personalty
Business personal property is subject to assessment at 100% of fair market value as of January 1 of each year in North Carolina. Business personal property includes machinery and equipment, furniture...
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California: Court Holds Assessor's Technique for Removing Hotel Intangibles...
The Superior Court recently held that the Los Angeles County Assessor's technique for removing non-taxable intangible property from the value of an operating hotel business, in order to determine the...
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Michigan: March Madness - Boards of Review and Classification Appeals?
For decades Michigan has had its own special March Madness; a non-contact sport that sometimes involves nail-biting races against the clock as taxpayers try to file Board of Review protests...
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Ohio: Critical Filing Deadline
With the economy in its current state taxpayers must be diligent in minimizing expenses. Contesting over assessed property taxes should be foremost on the list of ways to reduce costs. In order to...
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