Property Tax Resources

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Georgia Property Tax Updates


Condo Valuation Tied to Examination of Documents

In Glynn County Bd. of Assessors v. SIO Propco I, LLC, 2019 Ga. App. LEXIS 386 (June 25, 2019), the Georgia Court of Appeals reversed the trial court’s decision granting partial summary judgment for the taxpayer. The trial court held, as a matter of law, that the tax assessors were required to deduct the value of club membership rights from the price used to value certain interests in condominium units.  The Court of Appeals reversed, holding that the documents governing the sale and transfer of the units and membership in the club created an issue of fact as to the degree to which obtaining a club membership was bound up with the sale of the condominium units. The Court of Appeals also held that the trial court also erred in holding, as a matter of law, that the tax assessors were required to extract the value of specific percentages of annual club dues from the gross sales price of comparable sales to determine the values of other properties.

Lisa F. Stuckey
Ragsdale, Beals Seigler, Patterson & Gray, LLP
American Property Tax Counsel (APTC)


Florida Property Tax Updates
Idaho Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

Achieving Fair Taxation Of Big Box Retrofits

Issues to address to ensure a big box retrofit doesn't sustain an excessive tax assessment.

As more and more large retail spaces return to the market for sale or lease, creative investors are looking for ways to breathe new life into the big box. These retrofits saddle local tax appraisal districts...

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Beware of New Property Tax Legislation

​Many states are attempting to change established law, causing commercial property taxes to skyrocket.

No one wants to be blindsided with additional tax liability. This is why many businesses belong to industry groups that closely monitor liability for income taxes. Unfortunately, these same companies rarely stay on top of legislation that...

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How to Reduce Multifamily Property Taxes

Take advantage of the following opportunities for tax savings in the booming multifamily market.

With healthy multifamily market fundamentals and increasing demand from investors, apartment property values are on the rise. For owners concerned about property tax liability, however, there are still opportunities to mitigate assessments and ensure multifamily assets are...

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