Property Tax Resources

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Idaho Property Tax Updates

Updated MARCH 2019

The Wheels of Justice Turn Slowly: Sewer Fee Litigation Drags On

Idaho has frequent litigation over city-imposed fees that may be illegal taxes in disguise. In March 2015 we reported on a case involving a “sewer capitalization fee” charged by the city of Hayden. The trial court upheld the fee, but the Supreme Court reversed and remanded for further proceedings. The two opinions from the Supreme Court (a 3-justice majority opinion and a 2-justice concurrence) produced confusion on remand. The confusion was compounded by a 2017 case from the opposite corner of the state involving wastewater charges by the city of Blackfoot. The Supreme Court’s Blackfoot opinion discussed its Hayden decision in a way that, in hindsight, was misleading. Meanwhile, the Hayden case was reprocessed by the trial court with the city losing this time. The case then took a second trip to the Supreme Court and in late December was reversed and remanded for still more proceedings. The city of Hayden lives to fight another day!

Norm Bruns and Michelle DeLappe
Garvey Schubert Barer
American Property Tax Counsel (APTC)

Georgia Property Tax Updates
Illinois 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...

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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...

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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...

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