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
J. Kieran Jennings
Siegel Jennings Co., LPA
As real estate markets undergo an uneven reset, assessors across the country are issuing higher assessed values—often premised on a degree of recovery that current market data does not yet support. These increases warrant careful scrutiny to ensure assessments reflect the actual conditions affecting individual properties, rather than speculative or theoretical rebounds.
APTC member firms remain at the forefront of assessment law and valuation practice. Our members are leading the nation in landmark victories, including the separation of non-taxable intangible value from real property and the establishment of clear, uniform standards distinguishing fee simple from leased-fee assessments. Backed by deep market insight and proven legal precedent, APTC firms are prepared to help property owners evaluate new assessments and, when necessary, challenge overstated values. We advocate for taxpayers at every stage—from pre-filing analysis through appeals before the highest courts across the states.
Recent Published Property Tax Articles
The Commercial Property Tax Rebellion
The property tax system in the United States, which traces its roots to colonial America, has long been the life blood of local government finance. Used to fund schools, infrastructure and vital municipal services, it is also a system fraught with controversy and mounting calls for reform.
Over the past...
Read moreHow to Achieve Fair Valuation of Renewable Energy Facilities
As renewable energy assets become more prevalent in commercial real estate portfolios – especially among industrial and data center users – property owners face a critical challenge: ensuring that intangible assets are not mistakenly included in the taxable value of real and personal property.
Wind farms, solar installations, battery energy storage...
Read moreTaxing Real Estate On Redevelopment Prospects
When a property's current use isn't highest and best, New Jersey jurisdictions can assess and tax based on hypothetical redevelopment.
It's hard to imagine a more dystopian world than one in which governments base real estate tax upon a hypothetical use other than a property's current and actual use. Unfortunately, taxing...
Read moreMember Spotlight
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Cris O'Neall specializes in the field of state and local taxation and he has extensive experience in litigating property tax matters....