American Property Tax Counsel

The National Affiliation of Property Tax Attorneys

DECEMBER 2012
American Property Tax Counsel

presents:

 National Property Tax Update



Dear ,

 

American Property Tax Counsel (APTC) is pleased to provide you with the Fourth Quarter of the 2012 National Property Tax Update.

news bulletin  

Texas Property Tax Update 

Constitutionality of Texas School Finance System at Issue Once again the constitutionality of the school finance system is being challenged in court by two-thirds of the state's 1026 school districts. These include both property rich and property poor districts. This is the sixth challenge of the system since 1984. School districts are funded in part by local property taxes and in part by funds from the state...More here...>> 

Utah Property Tax Update  

WSATA Appraisal Handbook and NCUVS Standards Rejected

Many western state assessors promote the standards espoused by the Western States Association of Tax Administrators' ("WSATA") Appraisal Handbook and the National Conference of Unit Valuation States ("NCUVS")....More here...>>

Georgia Property Tax Update   

No Property Tax Charity Extended Georgia Public Charity

The Georgia Court of Appeals recently reiterated the long standing general principle that taxation is the rule, exemption from taxation the exception, and claims for exemption from taxation should be construed in favor of the State and against taxpayers in H.O.P.E. Through Divine Intervention Inc. v. Fulton County Bd. of Tax Assessors...More here...>> 

New Hampshire Property Tax Update

In New Hampshire Ratio Lists Can Make Your Case

The New Hampshire Department of Revenue will be publishing its Tax Year 2012 ratio list within the next several months. This ratio list is very important as it reports the median assessment ratios of each community in New Hampshire as of April 1, 2012...  More here...>> 

Canada Property Tax Update   

Provincial Reassessments in Canada
All properties in the province of Ontario are being reassessed to a January 1, 2012, valuation date for taxation years 2013-2016. The appeal deadline is April 1, 2013...More here...>>

Colorado Property Tax Update   

Expect Tax Increases in 2013

The voters of many Denver metro area communities approved tax increases in the November 2012 election. Tax increases came in the form of school bond issues, mill levy overrides and de-brucing. Denver voted to reduce temporary property tax credits by four (4) mils... More here...>> 

 

California Property Tax Update 

SBE Close to Finalizing New Construction Handbook

In the next several months, the California State Board of Equalization (SBE) will likely approve for publication Section 410 of the Assessors' Handbook, entitled "Assessment of Newly Constructed Property...More here...>>  

Virginia Property Tax Update   

New Tyson's Corner Transportation Tax Coming
The Fairfax County Board of Supervisors recently endorsed a plan recommended by the Planning Commission to create a new service district to fund transportation infrastructure improvements related to the ongoing redevelopment of the Tyson's Corner Urban Center...More here...>>  

 

Oklahoma Property Tax Update

Oklahoma Constitution is Amended to Exempt Taxation of All Intangibles

On November 6th Oklahoma voters approved a constitutional amendment to exempt all intangible personal property from ad valorem taxation. The exemption states in broad terms...

More here...>> 

 

Minnesota Property Tax Update  

Tax Court Welcomes Two New Judges; Chief Judge Under Scrutiny
Minnesota's three-judge tax court hears all tax matters in the state. Governor Mark Dayton recently announced replacements for two vacancies at the court... More here...>>

Massachusetts Property Tax Update

Now Is the Time to File

Most jurisdictions in Massachusetts will be sending out their fiscal year 2013 actual property tax bills by the end of December 2012.... More here...>>

Rhode Island Property Tax Update  

File An Account To Protect Your Right Of Appeal

Now is the time for Rhode Island taxpayers to preserve their right of appeal for Tax Year 2013 by filing an account with the local assessor. In most jurisdictions the Tax Year 2013 tax bill will be sent out during the summer of 2013...More here...>>   

Pennsylvania Property Tax Update  

Revaluations
Pennsylvania's two largest cities are both in the midst of revaluations - Allegheny County (where Pittsburgh is located) is just completing a revaluation and Philadelphia is just starting one.

Tennessee Property Tax Update  

2013 Reappraisal in Full Swing 

Counties in Tennessee are on four- to six-year reappraisal cycles, and in 2013 several counties are undergoing reappraisal, including the four biggest counties in Tennessee... More here...>>  

Maryland Property Tax Update  

Uneven Real Estate Recovery Continues in Maryland

Uneven economic recovery throughout the Maryland real estate market, reported in the March 2012 Maryland Property Tax Update, continues, showing variation by county and property type...
More here...>>
 

Washington Property Tax Update  

Smoothing the Path to Victory: Property Tax Refund Options
Unfortunately, the prospect of a large refund may factor against the taxpayer in settlement negotiations or case decisions despite its irrelevance to a tax appeal's merits.... More here...>>

Kentucky Property Tax Update  

Governor's Tax Reform Commission Issues Recommendations

Kentucky Governor Steve Beshear's Blue Ribbon Commission on Tax Reform has issued its report and recommendations for changes to Kentucky's tax code. The Commission, which was formed in February of 2012... More here...>> 

Idaho Property Tax Update  

No More Personal Property Tax in Idaho?

The Idaho Legislature has in recent years given serious consideration to elimination of the personal property tax. Prior efforts stalled out due to the large price tag -- $100 million of lost revenue statewide... More here...>> 
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Recommended Articles Recently Published:

By Morris A. Ellison, Esq., as published by Commercial Property Executive
December 2012

By Stephen Paul , Esq., as published by Real Estate Forum, September 2012

 

By John Garippa, Esq. & Brian Fowler, Esq., as published by National Real Estate Investor - Online, October 2012

  

By Cris K. O'Neall, as published by National Real Estate Investor - Online, October 2012

  

What Revaluation Means for Chicago

By James P. Regan, Esq., as published by National Real Estate Investor - Online, September 2012   

 

 


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