Property Tax Resources

43 minutes reading time (8607 words)

Georgia Property Tax Updates

UPDATED december 2018

Tax Treatment of Stadium Questioned

In Love v. Fulton County Bd. of Tax Assessors, 2018 Ga. App. LEXIS 643 (Case No. A18A1778, decided on December 3, 2018), the Georgia Court of Appeals held that the trial court did not err in dismissing the plaintiffs’ claims seeking a writ of mandamus against the Fulton County Board of Tax Assessors (hereinafter “Board”).

Plaintiffs (taxpayers in Fulton County) had sought a writ of mandamus to compel the Board to investigate diligently under O.C.G.A. § 48-5-299 and determine whether the interest of the Atlanta Falcons Stadium Company in the Mercedes-Benz Stadium is subject to ad valorem taxation. The Court noted that the statute affords the Board discretion in the process it follows to investigate the taxability of property because the term “investigate diligently” is not statutorily defined. The Court also noted that mandamus relief would only be appropriate if the Board failed entirely to conduct an investigation into the taxability of the Stadium Company’s interest in the stadium. The Plaintiffs’ own amended petition and attached exhibits unequivocally demonstrated that the Board did investigate the issue and reached a decision thereon. The ultimate conclusion that the Board reached was that the property in question was not taxable since it was found to be a usufruct.

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

Atlanta, Excessive Assessments May Be Coming

​Here's what taxpayers should do if the tax controversy now brewing causes large property tax increases

Recent headlines questioning the taxable values of Atlanta-area commercial properties may threaten taxpayers throughout Fulton County with a heightened risk of increased assessments.

Changes in the Midtown Improvement District, which extends northward from North...

Read more

Beware of Double Taxation on Personal Property

​ While Texas solved the problem, your state may not have addressed the issue.

Many states tax business personal property, a classification that includes furniture, fixtures, equipment, machinery and, in some states, inventory. Whatever the jurisdiction, the values of business personal property and real estate can easily be conflated in ad...

Read more

Runaway Property Taxes in New Jersey

Tax courts don't always recognize market value in setting property tax assessments.

Most real estate is taxed ad valorem, or according to the value. The theory is that each person is taxed on the value of the real property they own.

The New Jersey Constitution (Article VIII, Section 1, paragraph 1) stipulates...

Read more

Member Spotlight


Forgot your password? / Forgot your username?