In it's Q1 (January 2012) newsletter, Property Tax Review, The WA Department of Revenue discusses the taxability of software. More specifically, the newsletter clarifies the differences and taxability of canned, custom and embedded software. "Canned" software is software that is distributed "as is" for multiple users (think MS Office). Canned software is valued at 100% [...]
Taxing Issues
A Property Tax Blog
Thursday, January 26th, 2012
WA DOR Clarifies The Taxability of Software
By Brett Harrington // Category: Personal Property, Property Tax
Wednesday, July 13th, 2011
FL – Taxes Must be Paid During Pending Property Tax Appeals
By Brett Harrington // Category: Property Tax, Tax AppealWith the enrollment of HB 281 taxpayers challenging property tax assessments before the Value Adjustment Board must pay all non-ad valorem taxes and at least 75% of ad valorem taxes before they become delinquent (April 1st of the follow year). Failure to do so will result in a denial of the petition. Additionally, interest will [...]
Tags: Florida Property Taxes, Property Tax, Property Tax Appeal, Property Tax Appeals, Property Tax Legislation, Value Adjustment Board
Thursday, July 7th, 2011
TX – Penalties For Late Rendition Filings Modified
By Brett Harrington // Category: Personal Property, Property Tax, Tax AppealThe enrollment of HB 533 has modified the penalty procedures for the late filing of personal property renditions. Prior to the enrollment of the HB 533 the 10% penalty for late filing was final and imposed when a taxpayer received their tax bill. Now, the chief appraiser must notify the taxpayer prior to the issuance [...]
Tags: late rendition penalties, personal property tax, Property Tax Penalties, TX property tax
Friday, June 3rd, 2011
COST Releases Property Tax Administration Scorecard
By Brett Harrington // Category: Property TaxCOST (Council On State Taxation) has released an interesting study grading state by state property tax administration. Definitely worth a read. Get it here
Thursday, June 2nd, 2011
MN Legislation Makes Changes To Income and Expense Submission Requirement
By Brett Harrington // Category: Property Tax, Tax AppealMinnesota's "60 Day Rule" has always been a critical factor regarding property tax appeals in the state. Legislation has recently been enacted that makes some changes to the requirement. Section 278.05, subdivision 6, has been amended to read: Subd. 6. Dismissal of petition; exclusion of certain evidence. (a) In cases where the petitioner contests the valuation of [...]
Tags: Minnesota 60 day rule, Minnesota Income and Expense Requirement, Minnesota Property Tax, Property Tax, Property Tax Appeal, Property Tax Appeals
Thursday, February 10th, 2011
Casino Wins Big With Functional Obsolescence Argument
By Brett Harrington // Category: Appraisal, Property Tax, Tax AppealSome of the most interesting and educational property tax cases often involve dealing with the complexities of special purpose properties. The recently decided case of UTGR v. Mandillo is no exception.
Tags: functional obsolescence, Property Tax, Property Tax Appeal, Rhode Island Property Tax, Special Purpose Properties
Friday, February 4th, 2011
WI Supreme Court Rejects Taxpayer’s Obsolescence and Highest and Best Use Claims
By Brett Harrington // Category: Property Tax, Tax AppealIn it’s recent decision in the case of Nestle USA, Inc. v. Wisconsin Department of Revenue, the Supreme Court of Wisconsin affirmed The Court of Appeals decision denying Nestle’s property tax appeal regarding it’s Eau Claire, WI powdered infant formula facility. The two major issues were the highest and best use of the special [...]
Tags: California Property Tax, functional obsolescence, highest and best use, Property Tax Appeal, Property Tax Appeals, Wisconsin Property Tax
Wednesday, October 20th, 2010
Fixtures Used In Manufacturing Exempt From Property Taxes In Iowa
By Brett Harrington // Category: Property Tax, Tax AppealIn the recently decided case of Griffin Pipe Products Co., Inc. v. The Board of Review of the County of Pottawattamie, the Supreme Court of Iowa found that fixtures used as machinery in manufacturing are exempt from property taxation. Central to the case was the proper interpretation of Iowa Code Section 427A.1(1) and how certain [...]
Tags: Iowa property tax, Property Tax, Property Tax Appeal, Property Tax Appeals, property tax exemption, Tax Assessment
Monday, October 11th, 2010
Michigan Property Tax Appeals Properly Dismissed For Failure to Comply
By Brett Harrington // Category: Property Tax, Tax AppealIn the recently decided case of Sal-Mar Industrial Corp v. Township of Macomb the Michigan Court of Appeals found that the Michigan Tax Tribunal did not err in dismissing a taxpayer's property tax appeals for repeatedly failing to produce and exchange required information such as valuation disclosures, witness lists and exhibit lists. The Court of [...]
Tags: Michigan property tax, Michigan Property Tax Appeal, Property Tax, Property Tax Appeal, Property Tax Appeals
Thursday, September 30th, 2010