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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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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With demand for senior housing accelerating, many owners and developers are seeing strong operating performance – but also rapidly rising property assessments. As Baby Boomers age, the U.S. population age 80+ is projected to reach 15.2 million by the end of 2026, and nearly 23 million by 2035. In some cases, developers and investors of …
Continue reading “Senior Housing Valuation: Separating Business Value from the Going Concern”
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 …
Continue reading “Data Centers in 2026: Valuation and Property Tax Challenges”
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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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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A new Indiana property tax law could impact how much multifamily property owners pay in property tax over the next several years. But while the headline benefit looks promising, the actual savings may not be as straightforward. Background: Senate Bill 1 and the New Deduction Senate Enrolled Act 1 (2025) added a new section to …
