American Property Tax Counsel (APTC) is the only organization of law firms providing major portfolio owners with a single source for all their property tax reporting and tax reduction needs. Today, APTC covers the U.S. and Canada, serving clients in every category of real estate from apartments to shopping centers.
Local Experience with National Representation
APTC member law firms are local. Thus, they are knowledgeable about and experienced in local laws, procedures, policies and legal precedents. Since property tax laws differ significantly from state to state, the local nature of the organization has benefited clients.
Inclusive Advocacy - from Administrative Levels Through the Courts
APTC represents its clients through the entire appeals process and into court. By representing clients from the very first level of appeal, APTC becomes a powerful advocate in optimizing reductions in clients' property taxes. APTC's effectiveness on behalf of its clients is enhanced by its knowledge sharing techniques.
Real Estate and Personal Property Taxation
In every jurisdiction that real estate and personal property taxes can be contested, an APTC member has the requisite expertise to handle all of the appropriate appeal issues.
President’s Message
Linda Terrill
Property Tax Law Group, LLCThe country now seems to be slowly recovering from a deep recession, which severely impacted real estate tax values. Across the country assessors are thus beginning to increase assessed values to – in their view – better reflect the realities of our post-recession market. This phenomenon will therefore require close attention to the new values being issued to make certain they do, in fact, reflect this slow real estate valuation recovery. Our member firms are on the forefront of the legal precedents and valuation methodologies to address these assessment increases and stand ready to assist property owners in evaluating, and if necessary, contesting these revised values.
Recent Published Property Tax Articles
Reject Tax Assessors’ Finance-Industry Valuations
Appraisals designed for lenders often inflate assessments of seniors living real estate for property taxation.
Appraisal methodologies for financing seniors housing properties factor in more than real estate to produce amounts that exceed property-only value. That means seniors housing owners may be paying real estate taxes on non-real-estate assets.
Everyone can...
Read more3 Keys to Appealing an Unfair Assessment
Spencer Fane's Michael Miller on the critical steps for finding tax relief.
This is a challenging time in the property tax world. Pandemic-era federal assistance programs have dried up, increasing communities' appetite for tax dollars to deal with crime, homelessness, transportation and other issues. Recognizing that inflation has put taxpayers under...
Read moreDrew Raines: How to Reduce Student Housing Property Tax Assessments Post-Pandemic
Not long ago, assessors' student housing properties valuations generally struggled keeping pace with the rising market.College enrollment was high, rent growth outpaced expenses and student expectations lined up with most newer facility amenities. However, the COVID-19 pandemic and its fallout changed the game.
Property taxes are often the single highest expense...
Read moreMember Spotlight
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Jerome Wallach devotes his practice to the representation of property owners engaged in disputes concerning condemnation and ad valorem tax appeals. He has presented thousands of value cases to juries and administrative bodies, successfully representing clients' interests...