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.
Jun
18
American Property Tax Counsel
Recent Published Property Tax Articles
USE RESTRICTIONS CAN ACTUALLY LOWER A TAX BILL
Savvy commercial owners are employing use restrictions as a means to reduce taxable property values.
Most property managers and owners can easily speak about their property's most productive use, in addition to speculating on a list of potential uses. Not all of them, however, are as keenly aware of their property's...
Read moreNOTHING NEW ABOUT THE OLD ‘DARK STORE THEORY’
Statutory law continues to require that assessors value only the real estate, not the success or lack thereof, by the owner of the real estate.
Assessors and their minions frequently take the position that an occupied store is more valuable than an unoccupied store, a conclusion commonly referred to as the...
Read moreBenjamin Blair: Creative Deal Structures Can Yield Tax Benefits
Managing expenses is one of the best ways to ensure the long-term profitability of investment properties, and prudent developers know the importance of carefully monitoring and challenging property tax assessments. But student housing, as a subsector populated largely by tax-exempt educational institutions, presents unique opportunities to minimize taxes for some...
Read moreMember Spotlight
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Joel R. Marcus is a graduate of Hofstra Law School. He was an Assistant Corporation Counsel at the Certiorari and Condemnation Division of the New York City Law Department, from 1975 to 1980....