Site Map

Homepage



APTC Web Site
Main Page
Mambers, Members, Printable Version
Articles Page
Events Page
Cases
Contact
National Property Tax Updates
National Property Update Sign Ups
APTC Rss Feeds
Disclaimer
 
 
 
National Property Update Sign Ups
National Property Tax Updates - Archived - December 2009
National Property Tax Updates - Archived - September 2009
National Property Tax Updates - Archives - June 2009
National Property Tax Updates - March 2009
National Property Tax Updates - Archives - December 2008
National Property Tax Updates - Archives - September 2008
National Property Tax Updates - Archives - June 2008
National Property Tax Updates - Archives - March 2008
National Property Tax Updates - Archives - December 2007
NAtional Property Tax Updates - Archives - September 2007
Michigan Tax Alert - March 2008
Connecticut Tax Alert - March 2008
Perspectives - winter 2009 - Periodical/Newsletter
Perspectives - spring 2009 - Periodical/Newsletter
Perspectives - summer 2009 - Periodical/Newsletter
 
        
Events/ 9 pages
APTC Seminar Materials 2008
APTC Seminar Materials 2007
APTC Seminar Agenda 2006
APTC Seminar Agenda 2004
APTC Seminar Agenda 2003
APTC Seminar Agenda 2002
APTC Seminar Agenda 2001
APTC Seminar Agenda 2000
APTC Seminar Agenda 1999

APTC Seminar Agenda 1998

APTC Seminar Materials 2009
About Seminar Events - Brochure

 

        
        
        
articles/ 125 pages
             
2002/ 3 pages
http://www.aptcnet.com/articles/2002/Nassau_County_Seigel.pdf
http://www.aptcnet.com/articles/2002/High_Condemnation_Awards_Siegel.pdf
http://www.aptcnet.com/articles/2002/Recent_Property_Tax_Siegel.pdf
             
2003/ 11 pages
http://www.aptcnet.com/articles/2003/TaxCertior.pdf
http://www.aptcnet.com/articles/2003/Discovery_of_Unlisted_and_Underlisted_Property.pdf
http://www.aptcnet.com/articles/2003/Property_Tax_Assessment_of_Real_Estate.pdf
http://www.aptcnet.com/articles/2003/Property_Tax_on_Business_Personal_Property.pdf
http://www.aptcnet.com/articles/2003/Understanding_NC_Property_Tax.pdf
http://www.aptcnet.com/articles/2003/Tax_Exemptions_and_Exclusions.pdf
http://www.aptcnet.com/articles/2003/EntrepreneurialProfit.pdf
http://www.aptcnet.com/articles/2003/Ruling_Examines_Condemnation_Siegel.pdf
http://www.aptcnet.com/articles/2003/Whole_New_Ballgame.pdf
What's Wrong with the Supereme Court
CalTaxDigest_January_2003
             
2004/ 11 pages
Don't Let Assessors Box You In
New York Lacks Working Assessment System
http://www.aptcnet.com/articles/2004/Tale_of%20Two_Siegel.pdf
Untitled Document
Untitled Document
http://www.aptcnet.com/articles/2004/PropTaxLegBattleground.pdf
http://www.aptcnet.com/articles/2004/ONeallMarshIAAOJ.pdf
http://www.aptcnet.com/articles/2004/Performing_Due_Diligence_Siegel.pdf
http://www.aptcnet.com/articles/2004/OutdoorStructuresIAAO.pdf
Courts Vary on Tax Treatment of Sec 42 Properties
http://www.aptcnet.com/articles/2004/RaceTracks.pdf
             
2005/ 27 pages
To Avoid Excess Real Estate Taxes, Owners Must Find Cap Rate Source
http://www.aptcnet.com/articles/2005/Role_Classification_ONeall.pdf
Rules to Minimize Reassessment on Sale
Unfair Hotel Property Taxes Can Be Stopped
Separating Business Enterprise Value From Real Estate Value
Reducing Excessive Hotel Property Taxes
LIHTC Project hit with Full Property Tax Burden
Trending Toward Better Internal Controls
Checklist for Hiring Best Property Tax Representative
How to Avoid High Property Taxes
Bleak Future for Business Owners?
What The Tax Man Should Know About Tenant Improvements
Reassessment on Sale
New Valuation Rules Complicate Mergers, Acquisitions
Gateway School District is Challenging Major Property Assessments
Condo Converters Face a Taxing Question
Taxation of Business Enterprise Values
Property Tax Win Saves LIHTC Project ,000 a Year
A Judge Makes Policy, Taxpayers Pay More
Unraveling the Meaning of Effective Rates
Why Owners of Triple-Net Leased Properties Bear an Unfair Burden
Sec. 42 Owners Can Reduce Property Taxes
Reducing Taxes on Retail Centers
Assessors Exploit Their Advantage
http://www.aptcnet.com/articles/2005/Use_Of_Summary_Judgment_Siegel.pdf
What is True Value?
Dramatic New Possibilities for Hotel Property Tax Reductions
             
2006/ 39 pages
Looking back on 2006 - and forward to 2007
How owners of industrial plants can methodically challenge high assessments
Year-End Property Tax Tips
Proper Basis of Value for Property Taxation
Property Over-Assessed? Either Pay or Appeal
Property Assessments Can Have Lasting Effect on Future Tax Bills
Property Tax Relief Tailored to the City of Hartford
Unforeseen Consequences of Tax Increment Financing
Watch Out, Assessors Make Mistakes
Do lower rates ensure lower taxes? Not necessarily, as falling tax rates do not always protect owners from overtaxation
Yes, death and taxes are certain - but you might get a lower assessment
Accurate take on future income is key to property's value
Protect Your Rights in Property Revaluations
Developers: City Exemptions May Disappear
Aging Industrial Plants Worthy of a Tax Discount
A Taxing Situation, by Stephen H. Paul
Using the Income Approach to Value Industrial Property for Property Tax Purposes
Researching the Law
Hurricane Aftermath - Ten Steps Affected Owners Should Follow to Fight Unfair Taxation
As Hotels Prosper, Their Property Taxes Surge
Property Tax Reductions Are Difficult but Possible in Ohio
New Property Tax Assessments - How to Reduce Them
Are Sale-Leasebacks Financial Transactions?
New Rules On Intangibles
Property Tax Relief for Condo Converters
Taxpayers Can Define Property Tax Lawyers
Subdividing can create smaller lots, big assessments
Inhibited by Property Tax Problems
Appraisal of Industrial Properties Needs to Factor in Globalization
The Other Side of the Marriott v. Saddle Brook Decision
Why Assessors Trip Up on Apartment Valuations - Multifamily Owners
Look for Tax Savings in Hotel Personal Property
New City Tax Policy Affects Assessments
Check Tax Appeal Rules
How to Determine Excessive Taxes
Beware of Excessive Assessments on Conversions
No Consistency in Valuing Housing Tax Credit Properties
Due Diligence Steps to Successful Hotel Assessment Appeals
Taking Their Cue From Hotel Owners
             
2007/ 33 pages
421a Changes Increase Property Taxes
Tax Relief for Multi-Family Properties
Freeze Act May Reduce Your Property Taxes
New Opportunity for Hotel Property Tax Reductions
Big Boxes and Industrial Plants Unfairly Taxed
Reduce Property Taxes By Using the Cost Approach
Property Tax Moratorium Saves Owners Money
Property tax bills arrive, as does the deadline
Taxpayers beware! Property bills come this month
What's Fair Market Value?
Assessment Methods for Condos Under Attack
How to Fight High Property Taxes
http://www.aptcnet.com/articles/2007/Taxes_fees_Canary_Daily_Journal.pdf
Equal and Uniform Arguments Reduce Hotel Taxes
The High Cost of Bad Tax Forecasting
Consolidation raises tax opportunities and challenges
Use Caution When Applying Cap Rates from Sales Surveys
Industrial Obsolescence
Direct Impact
Tips for Reducing Affordable Housing Property Taxes
Industrial Equipment as Real Estate
How to Fight High Property Taxes
Send Assessor the Right Information
Reducing Apartment Assessments
Assessor Can Tee Off on Golf Courses' Worth
Purchase Price Allocations Save Tax Dollars
Defending Against Property Taxes
Don't Get Boxed in By Excessive Taxes; Retail Owners Can Fight Assessors' High Valuations
April 1 An Important Date for Property Taxpayers
New Methodology Hits Hotels with High Taxes
How Owners Can Keep Property Tax Bills in Check
Now's Time to Prep '07 Personal, Industrial Property Returns
Texas' Efficient Property Tax System Could Serve as Model for Other States
             
2008/ 39 pages
Proper Remedy for Excessive Assessments
Tax Matters: Due Diligence Steps to Successful Tax Appeals
Haven't Gone 'Green'? It May Mean Property Tax Relief
Understand Highest and Best Use Before Filing a Tax Appeal
Valuation Without Reliance on Market Value...
Time to Appeal That Tax Bill?
How Assessors Can Veer Off Course
Tax assessments in flux in new market
Winning Tax Appeals in a Down Market
Tax Matters: Court Provides Protection for Some Taxpayers
Why Assessors Need to Take a Mulligan
Assessment Appeals Skyrocket as Property Values Go Down
Industrial Properties Get Their Due
Tax Matters: Generating Future Tax Savings
Improper Use of Cap Rates Proves Costly
Going Green Shouldn't Increase Property Taxes
Be On Guard over Shift to GIM
Keeping an eye on commercial property tax assessments
Surprise: Falling Real Estate Market Brings Rising Taxes
Mass Appraisals May Lead to High Taxes
ICAP Would Trim Developers' Incentives
Property Tax Assessment - Real Property
Tax Assessment of Business Personal Property
When the Cost Approach Proves Unfair
Tax Matters:Critical Issues for Taxpayers Desiring Tax Reductions
Taxpayers Beware: New Jersey Sets Revaluation
Simple Steps To Slicing Your Property Tax Bill
New Approach Produces Hotel Property Tax Reductions
http://www.aptcnet.com/articles/2008/Proper_Remedy.pdf
http://www.aptcnet.com/articles/2008/Taxpayers_Take_MoreHits.pdf
http://www.aptcnet.com/articles/2008/Tax_Matters_%20Due_Diligence.pdf
http://www.aptcnet.com/articles/2008/Havent_Gotten_Green.pdf
http://www.aptcnet.com/articles/2008/Understand_Highest_Best.pdf
http://www.aptcnet.com/articles/2008/Time_to_Appeal_Bill_.pdf
http://www.aptcnet.com/articles/2008/How_Assessors_Can_Veer.pdf
http://www.aptcnet.com/articles/2008/Tax_Assessments_in_flux.pdf
http://www.aptcnet.com/articles/2008/Winning_Tax_AppealsDown.pdf
http://www.aptcnet.com/articles/2008/Why_Assessors_Need.pdf
http://www.aptcnet.com/articles/2008/Surprise_Falling.pdf
http://www.aptcnet.com/articles/2008/2008/Industrial_Properties_Get.pdf

 

           
             
2009/ 30 pages
Trouble Coming in 2010 Assessments
New Appraisal Principles for Tough Times
Thinking Outside the Box
Low Income Housing Valuation
Property Tax Reform Goes Awry
Health Care Property Tax Exemption Issues Loom Large
Don’t Lose Your Tax Appeal Rights
New Method to Reduce REIT Property Taxes
Shouldering a Costly Burden
Controlling LIHTC Property Taxes
Retail Landlords Face Quandary
Taxpayers Take More Hits
Reassessing Market Value
Gain Control of Property Taxes Assessments
Battling Excessive Taxation in Economic Downturns
http://www.aptcnet.com/articles/2009/Trouble_Coming.pdf
http://www.aptcnet.com/articles/2009/New_Appraisal_Principles.pdf
http://www.aptcnet.com/articles/2009/Thinking_Outside_Box.pdf
http://www.aptcnet.com/articles/2009/Low_Income_Housing_Valuation.pdf
http://www.aptcnet.com/articles/2009/Property_Tax_Reform.pdf
http://www.aptcnet.com/articles/2009/HealthCare_Property_Tax.pdf
http://www.aptcnet.com/articles/2009/Dont_Lose_Your_TaxAppeal.pdf
http://www.aptcnet.com/articles/2009/New_Methodto_Reduce_REIT.pdf
http://www.aptcnet.com/articles/2009/Shouldering_Costly_Burden.pdf
http://www.aptcnet.com/articles/2009/ControllingLIHTC.pdf
http://www.aptcnet.com/articles/2009/Retail_Landlords_Face_Quandary.pdf
http://www.aptcnet.com/articles/2009/Taxpayers_Take_MoreHits.pdf
http://www.aptcnet.com/articles/2009/Reassessing_Market_Value.pdf
http://www.aptcnet.com/articles/2009/Gain_Control_of_Property.pdf
http://www.aptcnet.com/articles/2009/Battling_Excessive_Taxation.pdf
             
2010/ 5 pages
How To Contest Clawbacks Provisions
http://www.aptcnet.com/articles/2010/St_Louis_BusinessJournal_JWallach_appointment.pdf
New Taxman Tightens the Screws
http://www.aptcnet.com/articles/2010/How_To_Contest_Clawbacks.pdf
http://www.aptcnet.com/articles/2010/New_Taxman_Tightens_Screws.pdf
             
Misc/ 1 pages
Identify Intangibles
Reduce your LIHTC Property Tax Assessments
Fighting Unfair Property Assessments
Recent Property Tax Case Puts New Valuation Theory to Work
Malls Are More Than Real Estate
Forensic Appraisals - Not Your Everyday Event
How Assessors Unfairly Penalize REITs
How to Win a Tax Appeal
Property Taxes; An Unequal Burden
Lifestyle Centers Pose Tax Concerns
Don't Accept Your Property Tax Assessment
New Tool for Controlling Property Taxes
Tax Assessment Shock Therapy
Why Tax Consultants Can't Serve Two Masters
Insidious Taxes on Non-Real Estate Items
The Tax Paradox
High Sales Prices Create Property Tax Problems
Get Ready for 2004 Tax Appeals Now
Unexpected Benefits of Affordable Housing
Much New Jersey Property is Over Assessed
Impairment Can Cause Discrepancies In Assessed and Reported Asset Value
The Value of Understanding Property Valuation Methods
Indiana Reassessment Causes Tax Hikes
Look Out Below!
Economic Incentives Offered For Commercial Development
2003 Assessments Should Recognize Post-2001 Values
Resort Property Tax Assessments Too High
When Hiring Outside Consultants, Look for Potential Conflicts of Interest
Can Taxes Be Raised After Property is Sold?
Assisted-living, self-storage and fast food properties should be taxed solely upon their real property value.
Terror, Scandal and Reform Shape Policy
Challenging the Tax Man
Contamination Can Cut Assessments
Retail Centers Get Equal Treatment Through Fee-Simple Valuation Method
Knowing When To Appeal a Tax Bill
Why Deregulation Isn't Always The Best Solution
Untitled Document
The Fight to Reduce Property Taxes
Window of Opportunity
Methods Exist to Reduce Hotel Taxes
New Appraisal Theories Will Reduce Hotel Assessments
Negotiating Tax Escalation Clauses
Press Release October 2002
Woe for Industrial Properties?
Don't Tax the Business Value of Senior Housing as Real Estate
It Pays to Challenge the Tax Assessor
Disparities in Rental Rates May Alter Property Values
Contesting Property Taxes in North Carolina
1031 Exchanges
Owners Await Incentives
Cutting Taxes with Due Diligence
With Revenues Down, Owners Aim to Cut Property Taxes
Are New Assessments Fair
Property Owners Appeal Value Assessments to Ease Tax Burden
The Ongoing Injustice of Regional Mall Assessments
Proving 'Economic Obsolescence' Can Help Industrial Owners Reduce Property Taxes
Light At The End of The Tunnel
Property Tax Trends Regional Focus: The Northeast
RE New Jersey Oct 2001
Sept. 11 Could Spark Decline in Property Values
Challenging the Tax Man
NYLawJournal November 2001
Hotel Owner Jolted by New Method Used to Determine Real Estate Value
Stage is Set for Nassau County Reassessment
RE New Jersey Oct 2001
Revaluations Loom Across the State
Tools to Reduce Property Taxes
Tax Tips for Tenant Improvements
Price Equals Market Value: Is it Fact or Fiction?
Reduce Your Property Taxes
How To Reduce Property Taxes on Assisted Living Facilities
Environmental Contamination and its Impact on Market Value and Property Assessments -- an Updated View
Law & Real Estate Partners in Success
Bounty Hunting in New Jersey
REITs Stand Tall Amid Wavering Economy
Tax Assessors Sometimes Face
Court Opens Door For Tax Relief
Changing Industrial Areas How to Fight to Reduce Your Taxes
Tax Trends: How Regional Malls Can Be Overtaxed
Tax Trends: Planning for Next Year
Current Property Tax - Developments In The East*
Communication and Information Can Help REITs Avoid Tax Surprises
In Tax Assessment, All Sales Not Equal
Contaminated Properties Finally Get Tax Relief
Investment Value, Market Value Differ for Property Tax Purposes
Arguing for Tax Appeals
The Assessor is Watching...
The Good News About Obsolescence
Understanding Functional Obsolescence Can Reduce Your Property Taxes
Big-Box Retailers Beware How Assessors Overvalue Your Property
Assisted Living Owners; Are Your Property Taxes Too High?
Tis the Season for Property Tax Appeals
Just Say "No" to Property Taxes on Non-RE Items
Secrets to Combating an Assessor’s Valuation
Property Tax Solutions for Sold Properties
Property Tax Solutions for Sold Properties
Tax column�March 2000
Use Market Value Principles To Reduce Industrial Property Tax Assessments
PROPERTY TAX SOLUTIONS
Hotel Property Tax Reductions: An Industry Breakthrough
Assessing the Chances of Winning a Tax Appeal
MINIMIZING YOUR PROPERTY TAX BURDEN IN OHIO
Making Property Taxes Work
AMORTIZATION - A TOOL TO REDUCE PROPERTY TAXES
PRESS RELEASE
EFFECTS OF DEREGULATION ON PROPERTY TAXES
Major Flag Hotel Trial Sheds Light on Property Tax Dispute
LITIGATING POWER PLANT VALUATION ISSUES UNDER DEREGULATION
PROPERTY TAX ISSUES RAISED BY REIT PURCHASE PRICES WHAT YOU SEE IS NOT WHAT YOU GET!
THE SEVEN PSYCHOLOGICAL LAWS OF EFFECTIVE APPRAISAL STORYTELLING
ELIMINATING INTANGIBLE VALUE REDUCES REAL ESTATE TAXES
AMERICAN PROPERTY TAX COUNSEL
EQUALITY & UNIFORMITY
CONTROLLING OFFICE BUILDING PROPERTY TAXES
OWNERS OF SUBURBAN OFFICE BUILDINGS MAY GET TAX JOLT
REITs SIGNAL APPRAISERS TO REFINE VALUATION APPROACH
TOWARD A BETTER UNDERSTANDING OF VALUE-IN-USE IN PROPERTY TAX APPRAISALS
PROPERTY TAX VALUATION CONSIDERATIONS IN SALE-LEASEBACK TRANSACTIONS
Property Tax Forgotten Factor
PROPERTY TAX VALUATION OF HOTEL PROPERTIES
TAX ISSUE OF 'INTANGIBLE BUSINESS VALUE' IMPORTANT
http://www.aptcnet.com/articles/Court_Says_Sullivan.pdf
Hazardous Waste Conditions And Real Estate Taxes Revisited
Hazardous Waste
Depreciation