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%…
Read MoreWith 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 MoreThe 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…
Read MoreCOST (Council On State Taxation) has released an interesting study grading state by state property tax administration. Definitely worth a read. Get it here
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 MoreWhen it comes to property taxes in California, "Change in Ownership" issues relating to Proposition 13 can be confusing and complicated. The Board of Equalization recently adopted and authorized AB Section 401. The new handbook section is a compilation of information from the R&T code, Prop 13 constitutional provisions and case law.
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