The Evaluator - June 2026
Ohio Courts Issue Several Significant Property Tax Decisions
In April, Ohio’s Tenth District Court of Appeals found unconstitutional restrictions imposed on non-property owners seeking to increase property tax valuations.
New Jersey Tax Court Establishes How Mixed-Use Buildings Should Be Classified for Property Tax Purposes
One Main St. Edgewater, LLC v. Edgewater Borough, 34 N.J. Tax 1 (2026)
The New Jersey Tax Court recently addressed the classification of mixed-use properties for property tax purposes, ultimately establishing a new “predominant use” test.
California Appeals Court Denies Property Tax Relief to Mall Owner Alleging Hardships From COVID-19 Restrictions
The Retail Prop. Tr. v. Orange Cty. Assessment Appeals Bd. No. 1, 119 Cal. App. 5th 1177, 343 Cal. Rptr. 3d 327 (2026).
In a recent decision, California’s Fourth District Court of Appeals affirmed a holding that a shopping mall owner was not entitled to property tax relief despite alleged hardships faced due to the COVID-19 pandemic and its related restrictions.
10 Significant U.S. Supreme Court Cases Involving State Taxation
Authored by: Nicholas Ray
State and local taxation is a critical concern for businesses operating across multiple jurisdictions. The U.S. Supreme Court has issued a series of landmark decisions that define the limits of state taxing authority, address the balance between state and federal power and protect taxpayers from discriminatory or unfair tax practices.
Valuation Deadlines Across Multiple States Quickly Approaching
Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
