UPDATED june 2025

Property Tax Reform in Florida

The Governor, Speaker of the House of Representatives and the Senate President are considering significant property tax reform in 2026.  Although no reform passed in the 2025 legislative session, the House created a Select Committee on Property Taxes, which has already met two times and will continue to gather information about the sources and uses of property tax revenue.  In addition, the legislature passed a bill directing the Office of Economic and Demographic Research to conduct a study and establish a framework to reduce or eliminate property taxes for homestead property.  Some of the initial proposals before the House Select Committee were local referenda to eliminate homestead property taxes, increasing the current homestead exemption to $500,000 on non-school taxes, with a further increase to $1 million for seniors or long-term residents, as well as lowering the cap on annual assessment increases.  Many of these ideas would require constitutional amendments which could be on the ballot as early as the fall of 2026. 

Julie M. Schwartz, Esq.
Rennert Vogel Mandler & Rodriguez, P.A.
American Property Tax Counsel (APTC)

UPDATED march 2026

Watch Your Appeal Deadlines in Georgia

It’s almost that time of year again in Georgia – time to start thinking about ad valorem property tax appeal filing deadlines. County tax assessors mail out assessment notices to all real property owners in Georgia in the April/May/June time frame. Be on the lookout for assessment notices for each parcel owned. Appeals must be filed within 45 days of the date of the assessment notice. If you fail to meet this deadline, it will be too late to appeal when you get your tax bill and are dissatisfied with the amount of taxes you owe.

Lisa F. Stuckey
Georgia Property Tax Counsel, LLC
American Property Tax Counsel (APTC)

Updated march 2026

Federal Judge Rules Cook County Tax Sale System Unconstitutional

Late last year a federal judge ruled that the tax sale system used by Cook County is unconstitutional, violating both the Fifth Amendment and Eighth Amendment.

Bell v. Pappas, Case No. 1:22-cv-07061 (N.D. Ill.)

Adam W. Becker
Siegel Jennings, CO., LPA
American Property Tax Counsel (APTC)

Updated march 2026

Cook County Computer Issues Continue to Persist

Over $89 million in Cook County property tax refunds are delayed due to ongoing computer system upgrade issues. These refunds affect over 25,000 property owners who have been waiting for their refunds since May 2025.  These same computer system problems have also caused delays in tax bills being sent to property owners.  As a result, the 2025 first installment taxes normally due March 1, 2026, have been pushed back to April 1, 2026.

Property owners that are receiving refunds should ensure that they have applied for the refund and submitted the required documentation.  The Treasurer is also looking for alternative methods to release the funds to the property owners.

This computer upgrade has also halted the issuance of Certificates of Errors at the Cook County Assessor’s Office.  They can be filed, but they will lay stagnant until the computer upgrade has been properly implemented.

Adam W. Becker
Siegel Jennings Co., LPA
American Property Tax Counsel (APTC)

Updated march 2026

Cook County Assessor and Board of Review May Be Set for Change

Pat Hynes won the Democratic primary for Cook County assessor on Tuesday March 17th, defeating incumbent Fritz Kaegi.  Pat Hynes currently serves as Lyons Township Assessor and previously worked as a field inspector for the Cook County Assessor's Office for 23 years, including two years under Kaegi.

Liz Nicholson defeated incumbent Samantha Steel in the March 17 Democratic primary for the Cook County Board of Review’s District 2, which includes much of the North Side and northern suburbs. 

Overall, this is considered positive development for Cook County commercial property taxpayers.  Hynes and Nicholson were both supported by BOMA and other commercial real estate organizations.  

Adam W. Becker
Siegel Jennings Co., LPA
American Property Tax Counsel (APTC)

UPDATED september 2025

Major Win for Kentucky Big Box Properties

In a blistering, “to be published” opinion, the Kentucky Court of Appeals sided with a big-box retailer and seemingly rejected the “dark store” theory.  In Lowe’s Home Centers v. Arnold, No. 2024-CA-0307-MR (Aug. 22, 2025), the court criticized the Kentucky Board of Tax Appeals’ (“KBTA”) methodology for valuing an owner-occupied property.  The KBTA relied on unadjusted sales of leased Lowe’s to value an owner-occupied location, on the theory that any future sale of the property would be a sale/leaseback to Lowe’s or to a similarly creditworthy tenant.  The court found that the PVA’s appraiser’s value was “manufactured” and “not based on evidence.”  Instead, the court held that the Kentucky Constitution requires that the property should have been valued based on the fair cash value of “a lease to a buyer in general” in the area.  While the court that leased properties may be used as comparables for unleased properties, it noted that the leased comparables must be adjusted to render them comparable.

The court rejected the PVA’s argument that the comparable sales approach requires that vacant properties must be adjusted to account for their vacant status.  The court called the “dark store” theory a “red herring” that is “unsupported both in the law and in practice.”  Lowe’s appraiser’s conclusion that the property was only worth as much as it could be sold as a vacant store “is precisely what is required under the Kentucky Constitution.”

The county has filed a petition for rehearing, so the decision is not final – but if the case holds, it will represent the first published decision in Kentucky rejecting the “dark store” theory.

Michele M. Whittington
Morgan Pottinger McGarvey
American Property Tax Counsel (APTC)

UPDATED december 2022

Massachusetts Fiscal Year 2023 Property Tax Bills are to be issued

Most jurisdictions in Massachusetts sent out there actual fiscal year 2023 property tax bills during December of 2022.  The actual property tax bill is the first tax bill of the fiscal year that contains as assessed value and a tax rate. It is from this actual property tax bill that rights of appeal accrue. In most cases the fiscal year 2023 filing deadline is February 1, 2023. It is important to review your actual property tax bill as many communities in the Commonwealth are revaluing. In most cases the timely payment of property taxes is a jurisdictional prerequisite to a valid property tax appeal. Timely payment means that payment must be mailed to the tax collector by the due date. It is incumbent on the taxpayer to prove the date of mailing. Taxpayers must be vigilant as the taxing authority has the advantage at every turn.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

UPDATED march 2026

March 31, 2026 Michigan Update

1. 2026 Michigan Assessment Notices & Tax Appeal Deadlines

Michigan taxpayers should have recently received their 2026 assessment notices, so now is the time to review the notices and evaluate whether there is a basis to challenge the valuation.

 Michigan’s inflation cap for taxable values (on which taxes are based), will be 2.7% for 2026.  When combined with the 3.1% increase in 2025 and 5% increases in 2023 and 2024, some properties will be suffering from 15.8% plus tax increases during a relatively short period in which cap rates for many properties have increased and property values have declined.   

Valuation appeals for commercial and industrial properties are due to be filed with the Michigan Tax Tribunal by June 1 (the statutory due date, May 31, falls on a weekend which moves the 2026 due date to the following Monday). Taxpayers with property tax concerns, whether because of a valuation, exemption or other issue, should confer with their property tax counsel as soon as reasonably possible.

2. The Michigan Supreme Court vacated the Court of Appeals published opinion in Knier Powers v Bay City.

This case involves a law firm that owns an office building in Bay City. The law firm replaced the building’s roof in 2021. Bay City asserted that the replacement roof was “new construction” and an “addition” within the meaning of MCL 211.34d(1)(b)(iii).  Under MCL 211.27a(2)(a), taxable value (which is used to calculate taxes) includes the value of “additions.”  With additions not subject to Michigan’s taxable value cap, this is a potentially important case.

In May of 2025, the Michigan Court of Appeals held that “the installation of the new roof was ‘new construction,’ and, therefore,” it was an “addition” that is not subject to the taxable value cap.    On March 25, 2026, the Michigan Supreme Court vacated the Court of Appeals opinion and remanded it for the Court of Appeals’ consideration of whether the Tax Tribunal had exceeded its authority in reviewing the taxpayer’s claim that the property tax statute at issue conflicted with Michigan’s Constitution.  Whether the Court of Appeals issues its decision this year, or next year, this case could be appealed again this year to the Michigan Supreme Court, so the final outcome of this case is quite uncertain. 

3. The Michigan Supreme Court will be reviewing the taxpayer’s application for leave in IIP-MI 4 LLC & LivWell Michigan LLC v City of Warren.

IIP-MI 4 LLC & LivWell Michigan LLC v City of Warren is one of several recent decisions that wrestles with the Michigan Tax Tribunal’s jurisdiction because of the Michigan Supreme Court’s decision in Sixarp issued earlier this year. In IIP, the taxpayer sought a Qualified Agricultural Exemption (“QAE”) for property used to grow cannabis.  The City denied the exemption and the Notice that the assessor sent stated that the taxpayer could appeal the denial to the July or December Board of Review (“BOR”) “under MCL 211.ee.”  The taxpayer appealed to the December BOR, which denied the exemption.  When the taxpayer appealed to the Tax Tribunal, however, the City claimed for the first time that the taxpayer was required to appeal to the July BOR.  The Tax Tribunal agreed and dismissed the case for lack of jurisdiction. The Court of Appeals majority affirmed, holding that, under MCL 211.7ee, a taxpayer who has its exemption request denied by the assessor must appeal to the July BOR and that the provisions in that statute allowing a taxpayer to appeal to either the July or December BOR, while technically applicable here, were not the appropriate section of the statute because the more specific section of the statute dealing with the denial of an exemption required appeal to the July BOR.  The dissent argued that the taxpayer had been misled by the City and that any taxpayer reading the statute would think that appeal to either the July or December BOR was acceptable given the language of the notice and the statute and, therefore, it would deny the taxpayer’s right to Due Process to deny the appeal. The taxpayer’s application for leave to appeal to the Michigan Supreme Court is pending.

Jackie J. Cook
Honigman LLP
American Property Tax Counsel (APTC)

Updated march 2022

Recapture Tax: The Exception To Nevada’s Tax Cap

Historically, property taxes were calculated by simply multiplying the taxable value of a parcel by the assessment rate and multiplying the resulting product by the tax rate.  This simple approach provided a level of uniformity, but in a rising market the increase in a property owner’s taxes would mirror the increase in the value of the property owner’s parcel.  A real estate market that continues to rise, year-after year, would cause taxes to escalate, squeezing those living on a fixed income.  To address this problem, the Nevada Legislature passed a partial abatement from property tax which applies to all properties.  This legislation is commonly referred to as the tax cap because it limits the amount taxes can increase, from one year to the next, to a fixed percentage.  This ensures predictability and stability in the tax treatment of a parcel – unless the valuation of the parcel triggers the recapture tax imposed by NRS 361.4725.

The recapture tax is triggered when, during a three year period, the taxable value of a parcel declines by 15% or more followed by an increase in value of 15% or more.  If the valuation of a parcel fits this roller-coaster pattern the resulting recapture tax can come as a surprise.  The impact is illustrated by the following example which is based on the assessor’s valuation of an actual parcel.

In year 1 the parcel was assigned a taxable value of $1,234,800.  In year 2 the taxable value dropped to $840,351 – a decline 32%.   The tax in year 2 (based on an assessment rate of 35% and tax rate of 3%) would be $8,824.

In year 3 the value of the parcel increased to $1,430,800 – an increase of 70%.  Despite the increase in value the tax cap limits the tax assessment to an increase of no more than $706 – 8% of the tax paid in year 2.  However, the fluctuation in value would trigger the assessment of a recapture tax of $1,515 in year 3. 

In this example the property owner would be assessed the 8% increase allowed by the tax cap and the 17% increase attributable to the recapture tax (although collection of the recapture tax would be spread over 3 years). 

Property owners appreciate the predictability provided by the tax cap in a rising real estate market but are often unaware that a recapture tax might be assessed.  No notice of the pending assessment is given; it just shows up on the tax bill.  Consequently, for many the assessment comes as an unwelcome surprise.

The tax bills for tax year 2022-23 will be issued in July.  Many of those bills are likely to include the assessment of a recapture tax because, following the outbreak of the coronavirus and the closure of businesses, the assessor assigned reduced values to many properties for tax year 2021-22.  Then, after businesses reopened and the incidence of infection waned, the assessor increased the values for tax year 2022-23.  This valuation pattern is likely to trigger the assessment of recapture tax for some properties.

It is always important to critically review the tax treatment of your property, but this year there will be one added factor to consider – the recapture tax.  Our property tax attorneys know the critical legal and valuation factors that affect the tax treatment of property in Nevada and are prepared to assist property owners in evaluating and, when appropriate, challenging that tax treatment.

Paul D. Bancroft
McDonald Carano
American Property Tax Counsel (APTC)

Updated december 2022

New Hampshire property tax bills have been issued

Most communities in New Hampshire have sent out their 2022 property tax bills. These tax bills have an assessing date of April 1, 2022. The property tax assessment of taxable real estate should be the fee simple market value of the property as of April 1, 2022, multiplied by the jurisdiction's median assessment ratio. If your property is assessed in excess of that amount, you may have grounds for a tax appeal. In general, abatement applications must be filed with the local assessors by March 1, 2023. If you are aggrieved by the action or inaction of the local assessors, you may file a petition with the State Board of Tax and Land Appeals or the Superior Court in the County where the property is located. The deadline for filing the petitions is generally September 1, 2023. There you will be afforded a full hearing on the merits where the rules of evidence will apply.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

UPDATED March 2026

Ohio Office of Budget Management Publishes Memo Outlining the Potential Consequences of Property Tax Abolishment

While once derided, grassroots movements seeking to abolish property taxes in Ohio continue to make waves and garner attention. As they do, voices in opposition have become increasingly louder.

Articles are being written, meetings are being held, and experts are extolling the need for property taxes to remain an integral part of Ohio’s economy. Importantly, however - no party is lauding the virtues of the present system. Popular opinion holds that reform is needed, but the experts agree it cannot come at the expense of a complete abolishment of this revenue stream.

To paint the possible picture of abolishment for the governor, the Ohio Office of Budget Management published a memo on February 4, 2026 outlining the consequences.

The elimination of property taxes in Ohio would create a shortfall of an estimated $24B in revenue, currently relied upon by schools, police, fire departments, emergency services, and essential community services. For perspective, this figure is equal to the state’s annual income taxes and sales taxes combined.

Schools would likely feel the brunt of the damage of a tax repeal, where the memo estimates thousands of layoffs across the state leading to bulging class sizes and program cuts. Funds for building upkeep and capex would vanish and deferred maintenance would lead to deteriorating facilities and ultimately unsafe schools. Police and fire stations would shutter, and response times to emergency situations would slow considerably. Libraries, parks, health and human services organizations and senior support centers would also be heavily impacted.

One thing that has yet to be suggested by the Committee to Abolish Ohio Property Taxes is alternative means of generating the revenue that would be lost. The memo hypothesizes that if Ohio were to compensate through additional income tax, the necessary tax rate would climb from the current 2.75% to somewhere between 11 and 15%, or more. If replaced by an increase in sales tax, the current rate of a relatively modest 5.75% would need to go to 18%.

Essentially, the memo suggests the elimination of property tax in Ohio would be devastating to the State. While no perfect plan exists to further tax reform, efforts are underway to make progress, as evidenced in our last update to this Counsel. The impact of these new bills will be ongoing, as will the status of the proposed abolition. We will continue to keep you informed.

Kristopher Nicoloff
Siegel Jennings Co., L.P.A
American Property Tax Counsel (APTC)

UPDATED march 2026

No Notice, No Problem: April 6th Deadline for Real Property Tax Appeals

Beginning in January each year, county assessors issue Notices of Value if the assessor increases the fair cash value or taxable fair cash value of real property from the preceding year. Taxpayers have 30 days from the date the notice was mailed to appeal on OTC Form 974. If a taxpayer does not receive a Notice of Value—indicating that the real property’s value did not increase from the previous year—the taxpayer may nonetheless file an appeal of the assessment by the deadline of the first Monday in April (April 6, 2026). Appeals for personal property assessed above the value rendered by the taxpayer are due 30 days from the date the Notice of Value is mailed.

Jay W. Dobson

Elias, Books, Brown & Nelson, P.C.
American Property Tax Counsel (APTC)