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Real Estate Tax and Assessments — National

New information added on February 24, 2009

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Real Estate Tax and Assessments - New York

Assessment Privacy - New York


In-Depth Information

  • Carol W. LaGrasse"Governor's Tax Cap Threatens 125-Year-Old Covenant to Pay Local Taxes" - By Carol W. LaGrasse, Property Rights Foundation of America, Inc., February 12, 2009
    When the New York State Legislature established the Adirondack Forest Preserve, the Legislature followed the recommendations of the official commission, which concluded that because the protection of the forest "would be chiefly for the benefit of the rest of the State," the State should "hereafter bear taxes upon its lands in the Adirondack region." It may take 125 years, but with control of much of the land, preservationists control the tax base and future.
  • "Governor's Proposed State Tax Cap Would Be A Tax Outrage" - By Carol W. LaGrasse, Property Rights Foundation of America, Inc. Reduced size version (pdf) of advertisement that appeared in the Adirondack Journal, January 31, 2009
    A cap on the State payment of property taxes to localities within the 6,000,000-acre Adirondack region would gradually cause a damaging and destructive shift of the tax burden to the already restricted and weak local economies. Fair play demands that the Legislature's long-established doctrine to pay local taxes be upheld.
  • "Flying High without PILOTs: Town of Brookline's Use of a Ground Lease to Thwart Property Tax Exemption for a Charitable Non-profit" - By Arshag A. Mazmanian, Esq. , October 1, 2007
    The Town of Brookline, Massachusetts, granted a re-zoning to accommodate a non-conforming structure proposed by a non-profit, while the Town concurrently acquired the property for ground-leaseback to a developer so that this entity could collect then rent on the sublet ground lease to the non-profit. The portion of the rent equivalent to the real estate taxes that would have been paid if the land were both owned and occupied by a non-charitable entity is paid by the developer to the Town. The Town thereby evades the situation of receiving minimal revenue through PILOTs (payment in lieu of taxes), at most, by a tax-exempt property owner.
  • "Tax Base Eroded by Shifting Court Sentiment"
    - By Carol W. LaGrasse (Originally printed in the August 17, 1992 Capital District Business Review, Albany, N.Y.)
    The U.S. Supreme Court ruling in the Lucas case is a bellwether indicator of the direction that land use regulations and environmental controls affecting property are taking. That direction will be to dig deep into the public pocketbook to pay for the cost of the controls to individual owners.
  • "Allodial Title—An E-mail Exchange" - by Carol W. LaGrasse (PRFA, November 18, 2003)
    A straightforward response to an urgent inquiry from a web site visitor imagining that he can protect his property by filing an allodial deed. People are told that they can avoid building restrictions and real estate taxes.

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