A California Court of Appeal found that because the taxpayer did not file proper notice with the California Board of Equalization (BOE), the limitation on the number of years the county assessor can levy retroactive escape assessments did not apply. The taxpayer’s 2006 merger constituted a change in ownership triggering reporting requirements to the BOE.  

The U.S. Court of Appeals for the Ninth Circuit upheld a rail carrier’s authority to challenge the Oregon Department of Revenue’s taxation of its “accounting goodwill” pursuant to the federal Railroad Revitalization and Regulatory Reform Act, commonly referred to as the 4-R Act.

Oregon imposes tax on real and tangible personal property located in the

A California Court of Appeal held that San Francisco may not impose a documentary transfer tax on the value of an existing 41-year leasehold interest upon the sale of the underlying property because the leasehold interest does not constitute “realty sold”. The taxpayer owned a commercial building and agreed to lease the ground floor to

In a 3-2 split vote, the California State Board of Equalization (BOE) voted against issuing formal guidance to county assessors regarding mid-year re-assessments due to declines in value caused by the COVID-19 pandemic.

  • Similar to a number of other states, California law provides valuation relief for property tax purposes due to calamities, emergencies, and disasters.

On May 11, a San Francisco trial court held that the California Constitution allows special local taxes proposed by voter initiative to be enacted with a simple majority vote, in contrast to the two-thirds vote required for special taxes proposed by local government. The ballot initiative in question imposed a $298 per parcel tax and

Learn how your company may benefit from special property tax relief provisions that may apply to disaster declarations concerning COVID-19 including:

  • How to file claims
  • The importance of statutes of limitations
  • Quantifying damages
  • Comparison with business interruption insurance claims

Listen now:

Subscribe for more:

  

Webcast:

View the entire webcast, “COVID-19 Property Tax Relief

After nearly a decade of stalled litigation in Illinois state court, the U.S. Court of Appeals for the Seventh Circuit permitted a group of taxpayers to proceed in federal court with their U.S. constitutional challenge to property tax assessments, over Tax Injunction Act and comity objections by Cook County. While the district court held that