Property Tax Resources

36 minutes reading time (7209 words)

Florida Property Tax Updates

UPDATED september 2018

In Property Tax Assessment, Every Year Stands on its Own – Except When it Doesn’t

A recent appellate case held that the doctrine of “decisional finality” applies to tax exemption matters and that there must be a terminal point in proceedings at which the parties may rely on a decision as being final and dispositive of the rights and issues involved.  In the case, the property appraiser (“PA”) denied an educational exemption and the taxpayer appealed to the Value Adjustment Board (“VAB”), which granted it.  The PA did not appeal the 2008 VAB decision and the school received exemption for the next five years. In 2014, however, with no change in the law or factual circumstances, the PA sought to revisit the matter, denying the exemption. The taxpayer argued the doctrine of administrative finality bars re-litigation of the exemption issue absent changed circumstances.  The court agreed and wrote that expanding the already broad authority of property appraisers by authorizing administrative challenges to previously granted tax exemptions serves no cognizable purpose where factual and legal underpinnings of an exemption remain the same.

Julie Schwartz, Esq.
Rennert Vogel Mandler & Rodriguez, P.A.
American Property Tax Counsel (APTC)

Delaware Property Tax Updates
Georgia Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

How Office Owners Can Help Lower Sky-High Property Tax Assessments

​The American Property Tax Counsel argues that if a property tax assessment is premised on a uniform per-square-foot value, rental rate or vacancy rate for all office properties in a metro area, the assessor is likely going to overlook distinguishing factors in submarkets that could benefit building owners.

Managing fixed expenses...

Read more

Unfair Taxation? Governments Need to Fix the Right Problem

​Investors should be wary when taxing authorities single out properties to be assessed in a method that is inconsistent with the treatment of other taxpayers in the same class, says attorney Kieran Jennings.

Recently, The New York Times published an article on property taxes imposed on retailers under the headline "As...

Read more

Finding Tax Savings in Free-Trade Zones

​The FTZ Act prohibits state and local taxes on tangible personal property.  Here's what you should know about the potential for reducing your tax bill.

Foreign-trade zones can offer substantial tax savings for businesses involved in various aspects of manufacturing and international trade. While there are costs involved in setting up...

Read more

Member Spotlight


Forgot your password? / Forgot your username?