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The goal and commitment of the POER Report has always been to help businesses meet the ever-changing challenges associated with state and local taxation. Keeping you up-to-date with important news and trends on property valuation, assessment practices, legislation and other vital information to help manage and minimize your property taxes.

Your source for the most thorough

property tax news available in the industry.

 

 

 

Click on the POER Report volume link below to view that issue's articles.

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  • 2018 Articles
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  • 2015 Articles

CA Appeals Court Strikes Down Arbitrary Valuation

By Scott Donald, Irvine

 

A successful appeal on a California hotel may provide help for other commercial property owners who feel their assessment is arbitrary and unsupported in the current real estate market. Get the full story.

 

 


 

 

Equal and Uniform Appeals Upheld in Texas

By Foy Mitchell, Dallas

 

A new Texas law states that property owners are entitled to a final appeal determination on any grounds of protest, even claims that the valuation is not equal and uniform with competing properties.
Get the full story.

 

 


 

 

Oregon Enacts Statewide Rent Control

By Scott Donald, Irvine

 

In what will have wide-ranging tax implications on multi-family landlords, Oregon has become the only state in the nation with statewide rent control. Other West Coast states to now considering similar restrictions.
Get the full story.

 

 


 

 

Texas Passes Property Tax Reform

By Foy Mitchell, Dallas

 

Texas cities, counties, and emergency service districts must receive voter approval before raising 3.5% more property tax revenue than the previous year. This is a key component of the property tax reform legislation approved by lawmakers. Get the full story.

 

 


 

 

Washington State Budget Includes Higher Real Estate Taxes

By Scott Donald, Irvine

 

A new graduated excise tax that will dramatically raise taxes for large real estate purchases was approved as part of Washington’s final 2019-21 state operating budget. The spending plan also allows school districts to raise local property taxes. Get the full story.

Austin Office Market Hits Historic Highs

By Kevin Kirkpatrick, San Antonio

 

Office properties increased an average 11% this year in the City of Austin. Some buildings in the Central Business District are being hit with increases as high as 18%. The trend is the result of strong market indicators with increased absorption, rising rents, and reduced vacancies. Get the full story.

 

 


 

 

Georgia Assessment Freeze Challenged in Court

By Paul Miller, Atlanta

 

Recent court rulings have created confusion over whether normal market conditions that lead to higher values constitute a material factor that negates the two-year assessment freeze outlined in the Georgia Tax Code. Get the full story.

 

 


 

 

Illinois I&E Disclosure Bill Stalls

By Bob Tivnan, CMI, Chicago

 

A new bill requiring Illinois commercial property owners to submit income and expense data annually to the chief county assessment officer has stalled. The bill carries a penalty for failing to comply.
Get the full story.

 

 


 

 

Tax Incentives for Federal Opportunity Zones Clarified

By Tom Branham, Washington D.C.

 

New detailed guidelines have been released for investors wanting to take advantage of the new Federal Opportunity Zones tax incentive. The guidelines will be adopted after a final hearing is held in July.
Get the full story.

 

 


 

 

Texas Tax Reform Debate Intensifies

By Foy Mitchell, Dallas

 

Texas lawmakers have been focused on bills that would hold the line on property tax revenue growth. Now a new bill seeks to cap appraisal growth instead. The regular session of the Legislature ends May 27.
Get the full story.

Chicago Transfer Tax Hike Proposed

By Bob Tivnan, CMI, Chicago

 

A plan to raise transfer taxes on commercial and residential property worth more than $5 million is being recommended as a way to fight homelessness. Any change in the real estate transfer tax would require new state and local laws. Get the full story.

 

 


 

 

D.C. Mayor Proposes Additional Tax Hike on Commercial Properties

By Tom Branham, Washington D.C.

 

Washington D.C. Mayor Muriel Bowser unveiled a $15.5 billion spending plan for next fiscal year that includes higher taxes on commercial property owners. The new budget must be approved by the end of May. Get the full story.

 

 


 

 

Florida Court Case Explores External Obsolescence

By William C. Coleman, III, Orlando

 

A recent court ruling acknowledges that the depreciation tables used by almost all Florida counties do not properly account for obsolescence. The ruling may help businesses receive tax savings when their tangible personal property is over assessed. Get the full story.

 

 


 

 

Tennessee Set to Release Appraisal Ratio Report

By Lee Wharton, Memphis

 

Tennessee’s 2019 Real Estate Appraisal Ratio Report comes out this month. The new sales appraisal ratio opens the door for appeal opportunities, even when property assessments are below current market value. Get the full story.

 

 


 

 

Texas Legislature Considers Tax Swap

By Foy Mitchell, Dallas

 

Texas lawmakers are looking at different proposals that would swap higher sales taxes for lower property taxes. Critics point out that sales tax collections are more susceptible to ups and downs of the economy than property taxes, which could lead to serious budgetary problems. Get the full story.

Chicago Investors Face Property Tax Uncertainty

By Bob Tivnan, CMI, Chicago

 

Chicago is getting a new assessor, new mayor, and new heads for the City Council Zoning and Finance Commission. The leadership changes may bring new property tax policies and procedures for real estate investors and developers. Get the full story.

 

 


 

 

Florida Cost of Sale Adjustment Challenged

By William C. Coleman, III, Orlando

 

A court case in Bay County, Florida could have major repercussions on real property cost of sale adjustments. An assessor is contesting the legality of deducting cost of sale items such as real estate commissions, appraisals, financing, and attorney fees from a property’s appraised value.
Get the full story.

 

 


 

 

Philadelphia Pledges Improvements Before Another Reassessment

By Tom Branham, Washington D.C.

 

Problems uncovered in a recent audit of the Philadelphia Office of Property Assessment have led city officials to hold off on another major property revaluation. The audit will have no immediate effect on existing assessments or pending appeals. Get the full story.

 

 


 

 

San Francisco Gets Property Tax Windfall

By Scott Donald, Irvine

 

San Francisco transfer taxes were higher than anticipated and there were fewer appeals in the current boom market. As a result, the city ended up with a surplus of $415 million. Much of the money is earmarked for set-asides. However, officials have an extra $185 million for other needs. Get the full story.

 

 


 

 

Texas Revisits Property Tax Rollback Cap

By Foy Mitchell, Dallas

 

Senate Bill 2 and House Bill 2, both named the Texas Property Reform and Relief Act of 2019 are making their way through the Legislature. The bills won’t provide cuts to property tax bills. Instead they limit the amount of revenue that local governments can collect without voter approval. Get the full story.

Cook County Effective Tax Rates Climb 2007 -2016

By Bob Tivnan, Chicago

 

Effective tax rates for businesses in Cook County, IL increased by double and in some cases triple digits between tax year 2007 and 2016. The largest increases were reported in Chicago Heights (up 117.8%) and Harvey (up 106.4%). Get the full story.

 

 


 

 

DFW Retail Real Estate on a Roll Despite Online Shopping

By Scott Buie, Dallas

 

Strong leasing in existing retail centers and conservative development has helped retail stores in Dallas/Fort Worth, TX achieve a five-year streak of high occupancy. Get the full story.

 

 


 

 

Nebraska Considers Property Tax Cap

By Rob Boxley, Chicago

 

Nebraska Governor Pete Ricketts is spear heading a proposal to cap local property tax increases at three percent per year. If lawmakers pass the bill, voters will also have to approve the plan. Get the full story.

 

 


 

 

Spokane County Reports Tax Decrease

By Scott Donald, Irvine

 

Taxpayers in Spokane County, WA are witnessing the largest drop in collected property taxes in the county’s history. It's the result of a new statewide education levy that collected more money than expected last year. The state is now decreasing the statewide levy by 30 cents per $1,000 valuation.
Get the full story.

 

 


 

 

Texas Real Time Tax Notices

By Foy Mitchell, Dallas

 

A proposal for “real time” tax notices is being pushed in the Texas Legislature. Supporters say it would give taxpayers more information about proposed tax rates and encourage them to become more involved in the rate-setting process. Get the full story.

Dallas Hotel Room Revenue Tops $1 Billion

By Kris Miller, Dallas

 

The hospitality market is booming in Dallas, Texas. As hotel revenues increase, assessed property values are also on the way up. Get the full story.

 

 


 

 

DC Internet Sales Tax Revenue Could Cut Commercial Property Tax

By Tom Branham, Washington D.C.

 

Commercial properties worth $10 million and more may get a property tax break in Washington D.C. The D.C. Council passed legislation to start taxing Internet sales to lower taxes on big businesses.
Get the full story.

 

 


 

 

DC Mandates Electronic I&E Reports

By Tom Branham, Washington D.C

 

Beginning in 2019, business peroperty owners in the District of Columbia will be required to file income and expense reports electronically. Paper submissions will no longer be accepted. The forms are due April 15. Get the full story.

 

 


 

 

Fulton County Tax Digest Upheld

By Paul Miller, Atlanta

 

A court ruling ensures that property owners in Fulton County, Georgia won't face a second bill for their 2017 property taxes. Values for residential properties were frozen at 2016 levels in 2017. Commercial values were not rolled back. Get the full story.

 

 


 

 

Indiana Sets New Appeal Dates

By John O'Neil, Chicago

 

Property owners wishing to appeal their assessment must meet new statewide deadlines that go into effect this month. For notices filed before 5/1/2019, the appeal deadline is 6/15/2019. For notices issued after 5/1/2019, the deadline is 6/15/2020. Get the full story.

 

 


 

 

South Carolina ATI Exemption Applications Due January 31

By Kevin Baker, Atlanta

 

Owners of property purchased last year in South Carolina can apply for a possible 25% tax exemption if the purchase price is higher than the current tax assessment. The Assessable Transfer of Interest Exemption Applications are due January 31. Get the full story.

December 2018

Amazon’s Arlington Headquarters Will Bring Market Changes

D-FW is Top Office Leasing Market

Nebraska Set to Tackle Tax Reform

New Mecklenburg County Commission

Prop 13 Challenge on 2020 Ballot

 

November 2018

Data Center Boom in Dallas

Florida Constitutional Amendments

Head Tax Approved for Transit Programs

San Francisco Approves Tax for Homeless Services

Taxpayer Engagement in the Texas Property Tax Process

Wisconsin Votes Against Dark Store Assessment

 

October 2018

Austin's High-Tech Office Market

Colorado Tables Tax Hike for Short-Term Rentals

DFW Warehouse Market On Track for Another Record Year

Florida Votes on Property Tax Amendments

Tax Bill Time in Texas

 

September 2018

Chicago Investors Face "Fiscal Death Spiral"

Dallas Hotel Construction Boom

Mecklenburg County - Businesses Brace for Higher Values

Utah’s Truth in Taxation Law Faces Test

 

August 2018

Florida Schools Take Tax Hikes to Voters

Fulton County Needs Court Approval to Collect Taxes

Harrisburg Faces Massive Property Tax Increase

Illinois / Cook County Need Property Tax Reform

Study says Michigan Property Tax Caps Hamstring Local Budgets

 

July 2018

Business "Head Tax" on November Ballot

D.C. Budget Raises Commercial Property Taxes

Higher Tax Bills Coming in Cook County, IL

Nashville Property Tax Hike Could Go to Voters

Ohio Supreme Court Sides with Property Owner

 

June 2018

Confusion over South Carolina ATI Exemption

Dallas Property Values Soar

D.C. Office Concessions are Highest in the Nation

Higher Taxes in Hagerstown

New Changes Proposed to Louisiana’s Industrial Tax Exemption

 

May 2018

Cook County’s 2017 Pay 2018 2nd Installment Tax Bills May Be Late

Expect Double-Digit Value Increases in Mecklenburg County, NC

Fulton County Tax Assessments Skyrocket

Mall Vacancies Hit Six-Year High

Philadelphia Calls for Assessment Audit

 

April 2018

California Bullet Train - An Omen of Taxes to Come?

Commercial Real Estate and the New Tax Law

Nashville - Successful Appeals Lead to Budget Shortfall

Philadelphia Property Tax Increase Proposed

Property Taxes Soar for Self-Storage REITs

 

March 2018

Cook County Requires More Documentation on Appeals

Multicounty Appeal Boards Allowed in California

Pennsylvania - New Reporting Requirements

Sticker Shock in Washington State

Values Up in Fairfax County, VA

 

February 2018

Denver Property Values and Taxes Soar

Mecklenburg County Revaluation Underway

San Francisco Commercial Tax Hike Proposed

Texas Governor Proposes Property Tax Plan

Washington D.C. Considers Conversion Incentives

 

January 2018

Colorado – Concerns over Gallagher Amendment

Maryland Values Climb with Reassessment

Ohio Supreme Court Rules on Property Tax Assessment

West Virginia May Phase Out BPP Tax

Wisconsin Property Taxes on the Rise

December 2017

California Wildfire Battles Continue

Florida Budget Proposal Could Raise Property Taxes

Tax Foundation Ranks States' Business Tax Climate

Texas Tops 2018 Real Estate Report

Wisconsin Marks Dark Store Day

 

November 2017

Fulton County Issues Property Tax Bills

More Tax Hikes Coming in Chicago

Pennsylvania Approves Property Tax Amendment

South Carolina - Appeals Can Still Be Filed for 2016 Calamities

Tax Notices Delayed in Miami-Dade

 

October 2017

California Tax Relief for Catastrophic Wildfires

Houston Won’t Raise Property Taxes for Hurricane Recovery

Iowa Faces Financial Trouble Over Property Tax Reform

Nashville Property Owners Win More Appeals

Texas - New Tax Filing Deadlines

 

September 2017

Chicago Property Taxes Going Up Again

Houston Proposes Tax Hike Following Hurricane Harvey

Louisiana Exemption Process Creates Confusion

St. Louis Sues Over Property Tax Election Results

U.S. Cities with the Highest and Lowest Property Taxes

 

August 2017

Houston Office Vacancies Lead to Lawsuits

Ohio Supreme Court Rules on Valuation of Leased-Fee Properties

Tampa Tax Hike Proposed

Property Tax Report Card for the 85th Texas Legislature

Washington State Budget Includes Tax Hikes and Tax Cuts

 

July 2017

California Abolishes Board of Equalization

Indiana Dark Stores Methodology Upheld

Investigation Launched into Cook County's Assessment Process

South Carolina Manufacturers Get Tax Break

Wisconsin Considers Personal Property Tax Repeal

 

June 2017

2016 Cook County Equalization Factor Rises

Michigan Dark Stores Bill Has Wide-Ranging Impact

Pennsylvania Supreme Court Hears School Appeals Case

Texas Special Session Will Address Property Tax Reform

Washington - Proposed Legislation Replaces Tax Cap

 

May 2017

Chicago Hit with Deluge of Tax Hikes

Court Ruling May Lead to More Revaluations in Pennsylvania

Denver Values Increase by Double Digits

Philadelphia Commercial Values Up 40%

Tarrant County Computer Problems Fixed

 

April 2017

Cook County Revamps Property Tax Incentive Ordinance

Proposed Nevada Bill Changes Tax Cap to a Tax Floor

New Jersey Tax Cap Exemption Advances

Oregon Legislation Could Raise Tax Bills

Texas Senate Approves Tax Bills

 

March 2017

Cook County's 2016 Equalization Factor is Rising

Georgia Property Tax Bills Filed

Higher PP Tax Exemptions Proposed in Colorado

Houston Recapture Issue Goes Back to Voters

Mecklenburg County 2019 Reval Underway

 

February 2017

Colorado Study Proposes Lower Residential Assessment Ratio

D.C. Commercial Properties East of the Anacostia River May Get Tax Break

Detroit Makes Headway in Historic Citywide Reappraisal

Illinois Property Tax Freeze May Advance

Nevada Bill Sets Floor for Commercial Property Tax Increases

 

January 2017

California Multifamily Forecast

Denver Market Trends - How Does Your Property Compare?

Ohio Developers May Get Tax Break

Precedents Set in California Court Cases

Showdown Looms Over Texas Tax Reform

 

December 2016

Austin Loses Appraisal Challenge

Durham County Moves to More Frequent Reappraisals

Houston Defeats Proposal to Share School Property Taxes

Tarrant County Problems Persist

Texas Property Tax Reform Bill Filed

 

November 2016

Denver Apartment Face Double-Digit Tax Hikes

Louisiana - Parish-Wide Reductions Approved

New Mexico Named Best State for Business Property Taxes

South Carolina 2006 Property Tax Relief Law Under Review

Taxes and Fees are Going Up to Fight Homelessness in Denver

 

October 2016

Colorado Votes on Tax Exemption

Dark Store Assessment Comes to Texas

Louisiana - New Restrictions on Industrial Property Tax Estimates

Philadelphia Transfer Taxes Going Up

Southeast Wisconsin Values Rebound

 

September 2016

Dallas County Values Increase More than 10%

Licensed Representation Required for Florida Appeals

Philadelphia Schools Go After Undervalued Properties

Seattle Seeks Higher Taxes for Mass Transit

Tarrant County Must Issue $12 Million in Tax Refunds

 

August 2016

Denver Proposes Higher Taxes & Fees for Affordable Housing

DFW Retail Vacancy Hits 30 Year Low

Highest and Lowest U.S. Property Tax Rates

Michigan Big Box Retail Bill Advances

Property Tax Hikes Predicted for Pennsylvania Schools

 

July 2016

Apartment Building Boom in Dallas/Fort Worth

Cook County Tax Bills Headed Up

California - Property Tax Hikes Proposed to Help the Homeless

Texas Supreme Court Upholds School Funding Plan

Wisconsin Businesses Push for PP Tax Repeal

 

June 2016

Florida Beach Tax Ruling Reversed

Kansas Moves Up Spending Cap

More Challenges to Dark Store Assessment

Philadelphia Revaluation Comes Up Short

Potential Tax Hikes Tied to Alternate Revenue Bonds

 

May 2016

Austin Commercial Values Jump 20%-30%

Florida Tweaks Taxpayer Bill of Rights

Higher Recordation Tax Proposed in Montgomery County

Indiana Approves Consolidating Appeal Boards

Mecklenburg County - Another Reval Review

 

April 2016

Florida Tax Cut Winners and Losers

Houston Office Values Increase 10%-25% in a Declining Market

Indiana Passes New Law on Big Box Retail Assessment

Pennsylvania - Split Tax Roll Proposed

Wisconsin Supreme Court to Rule on Low-Income Housing Assessment

 

March 2016

Arizona Bill Seeks to Boost BPP Tax Exemption

Indiana - More Legislation for Assessing Big Box Stores

Iowa Appeal Deadlines Moved Up

Minnesota Business Tax Relief

Nevada Tax Caps Challenged

 

February 2016

California Initiative Raises Taxes on High-Dollar Properties

Cutting Illinois Property Taxes

Kansas Property Tax Limits

Michigan Personal Property Tax Exemptions Kick In

Virginia Bills Benefit Taxpayers

 

January 2016

Maryland - Double-digit Assessment Hikes Reported

Oregon Changes Tax Filing Deadline

Pollution Stigma Impacts Value

Question All Fees and Taxes

Timing is Everything for Protesting Taxes

December 2015

Austin Appraisal Lawsuit Dismissed

Chicago Passes Property Tax Hike

Michigan Retailers Association Opposes Legislation

Santa Clara County Abolishes Appeal Fee

West Virginia Study Opposes BPP Tax Elimination

 

November 2015

Austin Appraisal Lawsuit Underway

Florida Considers Tax Swap

Indianapolis Industrial Boom

North Carolina Amends Laws on Property Tax Refunds and Underpayments

West Virginia Considers Eliminating BPP Taxes

 

October 2015

Chicago Commercial Owners Face Higher Taxes

Indiana - More Tax Regulations for Big-Box Stores?

Philadelphia - Higher Commercial Property Taxes Proposed

Texas Tackles School Finance Again

Utah Property Owners Face Higher School Property Taxes

 

September 2015

California Initiative Creates Property Tax Surcharge

Indiana Counties Don't Exempt BPP

Maryland Court Relaxes Stand on Date of Finality

Michigan Set to Tackle "Dark Stores" Assessment

Texas Faces Lawsuit Over Property Valuation System

 

August 2015

Apartment Rents Soar in Dallas/Fort Worth

Colorado Property Owners Brace for Higher Taxes

Nevada Tax Abatements Spur Investment

Ohio Bill Bans Schools from Challenging Assessed Values

Wisconsin Assessments - What's Fair?

 

July 2015

Austin Appraisal Challenge Goes to Court

California Split-Roll Tax Initiative Proposed

Chicago Area Businesses Could Face Even Higher Property Taxes

Georgia Court Upholds Taxation of Sec. 42 Credits

Indiana County, PA Conducts First Reval in Nearly 50 Years

 

June 2015

Arizona Property Tax Bills Defeated

Austin Challenges Commercial Property Appraisals

Indiana - New Law Requires Cost Approach

Pennsylvania Tax Shift Bill Moves to Senate

Texas Legislature Approves Tax Cuts

 

May 2015

California Considers Changes on Parcel Taxes

Georgia Approves Tax Law Changes

Gloucester Assessment Pilot Program Complete

Orlando Apartment Values on the Rise

Texas - How the Real Estate Market Impacts Property Taxes

 

April 2015

DC Considers Additional Assessment Reform

Florida Budget Plan Relies on Higher Property Taxes

Higher Values Expected for DFW Industrial Properties

Indiana Considers Wide-Ranging Property Tax Bill

Minnesota Property Tax Levies Increase Across the Board

 

March 2015

Arizona - Concerns Raised Over Proposed Legislation

Industrial Assessments Headed Up in Atlanta Metro

Personal Property Tax Legislation Filed

Texas Tax Relief Proposed

Utah Considers Property Tax Hike

 

February 2015

Arizona May Revert to Annual Assessments

Colorado - Higher Property Taxes Forecasted

Erroneous Interest Must Be Repaid

Grants Available in Gaston County, N.C.

Indiana Court Decision Good News for Big Box Retail

 

January 2015

Florida's Amendment 1 Will Lead to Higher Property Taxes

Increased Growth Forecast for D/FW Office Market

Mecklenburg County Confusion

Nebraska Property Tax Reform

Spot Appeals Under Attack in Pennsylvania