The Evaluator - July 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.
Top 10 U.S. Supreme Court SALT Cases—What’s on Your List?
Authored by: Nicholas Ray
State and local taxation (SALT) exists in a cross-section of state and local law and policy decisions that are limited and constrained by U.S. and state constitutional protections. The balancing of these factors goes back to the very beginning of the United States.
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.
