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Property Taxes and Annexations

July 15, 2021

It’s been 10 years since the General Assembly limited the authority of municipalities to annex property into their municipal limits.  My colleague Frayda Bluestein explained the details of these changes here and here. The most consequential of those changes was … Continued

Correcting Taxpayer Mistakes

March 30, 2021

How far will your tax office go to fix mistakes caused by taxpayers? Consider the situation in which a taxpayer mistakenly makes a payment on property owned by another party.  The tax office applies the payment as instructed.  Later, the … Continued

Tax Tips for a Resurgent Real Estate Market

February 10, 2021

I’ve written several blog posts about how the pandemic might affect local taxes (here, here, here, and here), focusing mostly on negative economic news.  But there is at least one positive economic development from the pandemic that will impact property … Continued

Changing Property Tax Values in a Pandemic

December 1, 2020

How should the pandemic affect property tax values for 2021?  The answer depends on (1) whether the property is personal or real and (2) whether the county is conducting a real property reappraisal in 2021.  Read on for the details.

Systemic Bias and Property Taxes

November 23, 2020

The social justice protests that erupted in many areas of the country this summer focused mostly on law enforcement.  But systemic bias can infect any area of government, even the seemingly objective world of property tax administration.  For proof, check … Continued

How Interim Budgets Might Impact Tax Collections

May 14, 2020

Interim budgets may provide breathing room for local governments wary of setting their 2020-2021 property tax before they know the full extent of how the COVID-19 pandemic will affect the state and local economies. But interim budgets are not without … Continued

Taxes, Reappraisals, and Budgets in the COVID-19 Era

March 26, 2020

Local tax officials from across the state continue raise important questions about the pandemic.  I don’t have perfect answers to all of those questions, but I’ll do my best to respond to many of them in today’s post.  Please also … Continued

Taxes in Troubling Times

March 19, 2020

[Updated May 2020 to reflect the impact of the COVID-19 relief bill, S.L. 2020-3.] Tax administration is obviously not at the top of any local government’s list of pandemic concerns.   But social distancing and other remedial measures made necessary by … Continued