Continuing to Respond to COVID-19, Indiana Governor Orders Statewide Extension of Personal Property Tax and Abatement Compliance Deadlines to June 15th

Continuing to Respond to COVID-19, Indiana Governor Orders Statewide Extension of Personal Property Tax and Abatement Compliance Deadlines to June 15th

On April 23, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-23, providing a statewide thirty-day extension on the filing of personal property tax returns, property tax abatement compliance documents, and certain tax incentive applications (Enterprise Zone Investment Deduction, Abatement Deduction … [Read more...]

Indiana taxes – Let’s reorganize local government to save more money

Indiana taxes – Let’s reorganize local government to save more money

The Indiana General Assembly is considering proposals to reduce, if not eliminate, Indiana's personal property tax burden.  In the Indianapolis Star yesterday, Faegre Baker Daniels attorney Chris W. Cotterill, who previously served as Indianapolis Mayor Gregory A. Ballard’s Chief of Staff, offered his thoughts on … [Read more...]

California appellate court melts ice cream producer’s external obsolescence claim for a reduction in the assessed value of its personal property

California appellate court melts ice cream producer’s external obsolescence claim for a reduction in the assessed value of its personal property

In Dreyer’s Grand Ice Cream, Inc. v. County of Kern, Cause No. F064154 (July 22, 2013), the California Court of Appeals observed that an external obsolescence adjustment to the assessed value of personal property may be justified when there is excess capacity (or underutilization) that is recognized in the market … [Read more...]

Colorado legislature passes pilot program for Denver property tax appeals

Colorado legislature passes pilot program for Denver property tax appeals

On March 8, 2013, Colorado Governor John Hickenlooper signed into law House Bill 13-1113.  The legislation creates a pilot program that authorizes the governing body of the city and county of Denver, at the request of the Assessor, to elect an alternative protest and appeal procedure for property tax disputes.  … [Read more...]