Property Tax Resources
Our members actively educate themselves and others in the areas of property taxation and valuation. Many of APTC attorneys get published in the most prestigious publications nationwide, get interviewed as matter experts and participate in panel discussions with other real estate experts. The Article section is a compilation of all their work.
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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 moreBeware 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 moreRunaway 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 moreMember Spotlight
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Michael R. Martone was admitted to the New York State Bar, 1959; U.S. District Court, Eastern and Southern Districts of New York, 1968; Florida, 1983; U.S. Tax Court, 1983; Washington, D.C., 1984....