American Property Tax Counsel
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...
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