Thirty-one counties are completing reappraisals or triennial updates this year. The values they certify this fall will impact three years of tax bills. Somewhere in a county auditor’s office, a mass-appraisal model has already decided what your building is worth. That number will set your property tax bills for the next three years, and the …
Author Archives: pauljoneslaw
Indiana SB 1 One Year Later: Key Updates for Multifamily Owners
Last year, Indiana enacted SB-1 (2025), a broad property tax reform package that included a new assessed-value deduction for certain properties subject to Indiana’s 2% constitutional property tax cap: Indiana SB 1: What Multifamily Owners Need to Know About the Property Tax Deduction. For multifamily owners, the legislation created a potentially significant benefit: a deduction …
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Reassessing the Rushmore Method: Courts Take a Harder Look at Intangible Asset Value in Hotel Valuation
If you have ever been involved in a hotel property tax appeal where the assessor is defending the Rushmore method, the argument is usually familiar. The method is widely accepted, widely used, and widely cited. From that premise often follows the conclusion that there is little need to examine its underlying assumptions. What is frequently …
A Strategic Approach to Property Taxes
A Strategic Approach to Property Taxes For owners, developers, and investors in commercial real estate, a post-acquisition reassessment that raises the assessed value of the property by thirty percent or more is no longer an exceptional event. The resulting increase in property tax liability can exceed pro forma assumptions by six figures annually, diminishing net …
Conversations With AI Tools May Not Be Protected by Attorney-Client Privilege
Introduction Artificial intelligence tools like ChatGPT and Claude are becoming go-to resources for answering questions, including legal ones. But a recent federal court decision issued by the United States District Court for the Southern District of New York in United States v. Heppner sends a clear warning: what you share with AI may not be …
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Understanding Indiana PILOTs for LIHTC Properties: What Owners Need to Know
If you own or operate a Low-Income Housing Tax Credit (LIHTC) property in Indiana, you’ve likely heard the term PILOT – Payment in Lieu of Taxes. As the term suggests, the concept is that the owner of the LIHTC property makes a negotiated payment to the local government in lieu of paying the typical real …
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Ohio LIHTC Valuation and Property Tax Appeals
On January 1, 2026, a new set of rules went into effect in Ohio that fundamentally reshapes how Low Income Housing Tax Credit (LIHTC) properties are valued for property tax purposes. The newly adopted Ohio Administrative Code 5703-25-20 effectively shifts Ohio LIHTC valuation from inconsistent, localized methods to a codified, formula-based administrative regime. What the …
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Data Centers in 2026: Valuation and Property Tax Challenges
The demand for cloud computing, artificial intelligence, and digital infrastructure continues to accelerate, making data centers among the fastest growing and most capital-intensive property types in commercial real estate. As of November 2025, the U.S. has approximately 5,427 data centers, accounting for 45% of all facilities worldwide. Yet, despite this growth and their strategic importance …
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Ohio Property Tax Appeal Window Approaching
Property owners in Ohio will soon have the opportunity to challenge their 2025 property valuations to reduce their property tax burdens. The window to file a complaint to the county Board of Revision is January 1 – March 31, 2026. Besides filing a property valuation complaint, taxpayers should be on the lookout for letters from …
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Maryland Property Tax Appeal Deadlines Approaching
Near the end of this year, approximately one third of property owners in MD will receive a property assessment notice from the Maryland Department of Assessments and Taxation (SDAT). Property owners have 45 days from the date of the assessment to file an appeal, making the appeal deadline sometime in mid-February 2026. If this is …
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