Tax Appeals

Overview

State and local governments raise revenue in various ways, including the imposition and collection of ad valorem real estate taxes and taxes upon inventory. Citizens have the right to challenge the valuations set forth by the taxing authorities, and administrative procedures exist for a party to ensure that the valuations placed on real estate and inventory is resolved in a fair and equitable manner. If need be, an independent appraiser or a jury can be utilized to resolve any dispute.

Hull Barrett is proud to represent both property owners and local governments in tax appeals related to ad valorem taxation, Freeport exemptions, and other issues related to the valuation and proper taxation of real and personal property.

Importance of Tax Appeal Law

Taxation is a necessary, but sometimes contentious, relationship that all citizens and businesses have with the various levels of government that exist. The law seeks to find a balance between the needs of the government and the needs of the people, to arrive at a system of valuation that is fair and equitable to all concerned. When disputes arise, it is important to resolve these disputes in an expeditious and cost-effective manner wherever possible. Our goal is to identify the valuation issues that are in dispute and to present the client’s valuation in an effective and fair manner.

Representative Issues

  • Valuation of industrial, commercial, residential, and vacant land;
  • Valuation of inventory subject to various local Freeport exemptions;
  • Efforts by local governments to avoid or failing to recognize Freeport exemptions;
  • Conservation use easements; and
  • Agricultural uses of property.

Representative Clients

  • Local Governments
  • Shopping Centers
  • Apartments
  • Commercial Properties
  • Industries
  • Residential Property Owners