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08/06/2008
Illinois: Exclusion Of Sales Comparison Approach Renders Appraisal Insufficient
READ THE CASE HERE
06/20/2008
Florida: Bill Passed Regarding "Just Value" and Value Adjustment Board Procedures
READ THE BILL HERE
06/16/2008
Connecticut: Legislation Enacted Regarding Annual Assessment Adjustments
READ THE BILL HERE (Section 12)
05/19/2008
Michigan: Tax Tribunal Lacks Jurisdiction To Hear Tax Appeal
The Michigan Court of Appeals finds that, due to the taxpayer's failure to timely file a protest with the local Board of Review, the Tax Tribunal lacked jurisdiction to hear the appeal.
READ THE CASE HERE
05/08/2008
Florida: Taxpayers Entitled To Exemption For Each Personal Property Return
READ THE ATTORNEY GENERAL OPIONION
05/08/2008
Delaware: Board Of Assessment Review's Decision Not Reviewable
READ THE CASE HERE
04/30/2008
California: 2008 Appeal Deadlines Certified
VIEW THE DEADLINES HERE
04/23/2008
Kansas: Board of Tax Appeals Is Abolished - Replaced By Court of Tax Appeals
READ THE BILL HERE
04/21/2008
New Jersey: "Chapter 91" Does Not Apply To Non-Income Producing Property
READ THE CASE HERE
04/16/2008
Idaho: Legislation Enacted Regarding Partial Personal Property Exemption
READ THE BILL HERE
04/14/2008
Connecticut: Taxpayer Not Entitled To Correction Regarding Intentional Misstatement Of Assets
READ THE CASE HERE
04/08/2008
Florida: Property Appraisers Allowed To Use Post Assessment Date Sales
READ THE BULLETIN HERE
4/2/2008
New Jersey: Appeal Deadline Extended For Municipalities Implementing Revaluations
LEARN MORE
03/20/2008
Indiana: Governor Signs Property tax Reform Bill Into Law
READ MORE
03/05/2008
Maryland: Mid-Cycle Reassessment Not Allowed
READ THE CASE HERE
03/04/2008
Minnesota: Appeal Dismissed For Failure To Comply With 60-Day Rule
READ THE CASE
03/01/2008
Washington: 1% Tax Increase Q&A
WA DOR Q&A
02/22/2008
Oregon: Parcel Split Triggers Reapparaisal Of Entire Property
READ THE CASE HERE
02/5/2008
Florida: Voters Approve Property Tax Relief Package
On January 29th Florida voters approved changes to the constitution regarding property tax relief. the admendments include a personal property exemption and caps on annual assessment increases.
MORE INFORMATION HERE
02/05/2008
Indiana: House Of Representatives Passes Property Tax Reform Bill.
The Indiana House of Representatives has passed H.B. 1001. The bill includes an increase in the sales tax and caps on assessments. The bill now heads to the Senate.
MORE INFORMATION HERE
01/23/2008
Ohio: Supreme Court Finds Purchase Price Allocation Was Not True-Value
READ THE CASE HERE
01/16/2008
California: Board Of Equalization Releases Property Tax Forms List
Forms to be used throughout the state.
SEE THE LIST HERE.
01/09/2008
New York: Overcoming Presumption Of Validity Not Enough To Reduce Assessment
READ THE CASE HERE
01/08/2008
Virginia: Guidelines For The Taxation Of Idle Machinery And Tools
READ THE GUIDELINES HERE
01/02/2008
Incentive Credits Challenge Dismissed For Lack Of Standing
READ THE CASE HERE
12/19/2007
California: Equipment Index And Percent Good Factors Revised
Changes apply to lien date January 1, 2008
MORE INFORMATION HERE
12/18/2007
Texas: Taxpayer Must Challange Total Appraised Value
READ THE CASE HERE
12/13/07
Illinois: Property Tax Appeal Board Amends Regulations
Changes have been made to Administrative Code sections 1910.5, 1910.30, 1910.50, 1910.60, 1910.69 and 1910.70
View The Changes Here
12/7/2007
Texas: Trial Court's Exclusion Of Appraisal District's Expert Opinion Upheld
READ THE CASE HERE
11/22/07
Virginia: Holding Company Of Numerous Corporations Subject To Business Tangible Personal Property Tax
Rulings of The Tax Commissioner. Document Number 07-191.
READ THE CASE HERE
11/1/2007
Indiana: Governor Daniels Presents Property Tax Relief Plan
WATCH THE VIDEO AND LEARN MORE HERE
10/26/2007
New Hampshire: Abatement Applications Denied For Failure To Allow Property Inspection
The New Hampshire Supreme Court found that the taxpayer's failure to respond to the tax assessor's requests to inspect the taxpayer's property was tantamont to refusing access.
READ THE CASE HERE
10/16/2007
Maine Provides Guidance On Retail Business Equipment Exemptions and Reimbursements
Maine Revenue Services has issued guidance regarding retail business equipment exemptions and reimbursements, including a listing of types of property that do and don't qualify.
READ THE RELEASE HERE
10/12/2007
Ohio: Supreme Court Finds That Value Allocated to Goodwill Constitutes Value Of Real Estate
In the case of St. Bernard Self-Storage, L.L.C. v. Hamilton Cty. Bd. of Revision The Ohio Supreme Court affirmed the decision by the Board of Tax Appeals, finding that a portion of the purchase price that was contractually allocated to goodwill consituted a part of the value of the real estate.
READ THE CASE HERE
10/05/2007
Colorado: Multiple Abatement-Refund Petitions For The Same Tax Year Not Allowed
In the Case of Red Junction, LLC v. Mesa County Board of County Commissioners and Board of Assessment Appeals for the State of Colorado, The Colorado Court Of Appeals found that the taxpayer was barred from filing multiple abatement-refund petitons for the same tax year due to res judica or claim preclusion.
READ THE CASE HERE
09/28/2007
Massachusetts: Appellate Tax Board Finds In Favor Of Taxpayer Regarding Manufacturing Classification
In the case of THE FIRST YEARS, INC. v. COMMISSIONER OF REVENUE the Massachusetts Appellate Tax Board found that First Years, Inc. was entitled to the classification as a manufacturing corporation even though the actual production of First Years' products were produced by third party manufacturers (predominantly located oversees).
READ THE CASE HERE
09/18/2007
Minnesota: Highest & Best Use Issue Results In Assessment Increase
READ THE CASE HERE
09/13/2007
Oregon Tax Court Unable to Order A Refund Due to Statutory Requirement
Taxpayer fails to demonstrate an error in Real Market Value of, at least, 20%.
READ THE CASE HERE
09/11/2007
Indiana: Memorandum Released Clarifying Issues Dealing With Assessment Appeals
The Department of Local Government Finance and the Indiana Board Of Tax Review have released a memo clarifying their postions regarding various issues dealing with real property assessment appeals. The issues include the use of appraisals and distressed sales.
READ THE MEMO HERE
09/10/2007
Ohio Department Of Taxation Issues A Release On The Classification Of Real v. Personal Property
READ THE RELEASE HERE
08/29/2007
Minnesota Supreme Court Remands "Special Purpose" Valuation Case
The Minnesota Supreme Court remands a case addressing the valuation of a manufacturing facility, finding the Tax Court failed to adequetely expalin it's methodology in determining the cost approach as the only appropriate approach in determining market value.
READ THE CASE HERE
08/20/2007
Pennsylvania: Comparable Sales Subsequent To Base Year Should Be Considered
Commentwealth Court Of Pennsylvania finds that Appellant's Appraiser should have considered comparable sales information after the base year valuation date.
READ THE CASE HERE
08/17/2007
Texas: Bexar County Businesses Get Their Day In Court
Ruling finds personal property appeals valid.
READ THE ARTICLE HERE
08/16/2007
Texas Comptroller Launches Online Research Service
LINK TO TEXAS EDGE SITE
08/09/2007
Minnesota: Tax Appeal Dismissed For Failure To Meet "The 60 Day Rule"
READ THE CASE HERE
08/06/2007
Online Tax Calendar Now Available
The 2007 IAC tax calendar is now available online for download and printing.
VIEW THE CALENDAR HERE (Requires Adobe Reader)
08/02/2007
Pennsylvania Court Finds In Favor Of Taxpayer Regarding "Spot" Assessment
READ THE CASE HERE (Requires Adobe Reader)
07/16/2007
Michigan Business Tax Enacted
The Michigan Business Tax (MBT) has been enacted. Part of the bill includes partial exemptions on commercial and industrial business personal property.
READ THE BILL AND ANALYSIS HERE
07/12/2007
Petroleum Carrier & Transporter Challenges Tennesee Property Tax Scheme
A petroleum carrier and transporter challenges Tennesee's property tax scheme on the issues of exaustion of administrative remedies and the proper classification of real v. personal property classification.
READ THE CASE HERE (requires Adobe Reader)
07/05/2007
FASB 157 & 159 Creating Confusion
READ THE ARTICLE
07/04/2007
Cumberland County, PA Ratio Drops
The drop in the 2007 Common Level Ratio in Cumberland County, PA creates appeal opportunities.
READ THE ARTICLE
07/04/2007
Indiana Assessment Updates Not Going Smoothly
For the first time since the 2002 statewide reassessment assessments are being updated or "trended". The results are anything but welcome amongst taxpayers.
READ THE ARTICLE
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