With 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…
Read MoreMinnesota'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…
Read MoreSome 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.
Read MoreIn 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…
Read MoreIn 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…
Read MoreIn 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…
Read MoreIt’s time again to review property tax assessments in Washington. Some counties have already issued “change of value” notices, with many more scheduled to do so in the near future and others throughout the rest of the year.
Read MoreAnyone that has been involved in property tax appeals in Ohio is, most likely, aware of the deciding bodies’ affection for using a property’s purchase price to establish it’s True Value. Sometimes the decisions make sense, sometimes they’re questionable and sometimes they will leave you scratching your head. The recently decided case of FirstCal Industrial…
Read MoreIn the recently decided case of Stinson v. Trimas Fasteners, Inc. the Tax Court of Indiana affirmed the decision of the Indiana Board of Tax Review finding in favor of the taxpayer’s claim of overvaluation for property tax purposes.
Read MoreWell, my alerts started pouring in yesterday from Twitter and email regarding the Georgia Senate’s unanimous approval of S.B. 346. The bill is being touted as major reform to the state’s property tax system. The summary of the bill on the General Assembly’s website states: “A BILL to be entitled an Act to amend Title…
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