Why Attend?
Acquire core competencies in this complex area and learn the answers to key questions such as:
- What is the legal process for challenging commercial property tax assessments?
- What timelines and deadlines apply?
- What must a taxpayer prove to prevail in a tax assessment challenge?
- Who is qualified to testify as an expert on issues of property value in tax assessment challenges?
- What are the general valuation methodologies used to establish tax assessments by Virginia localities?
- What rules has the Supreme Court established governing value methodologies?
- Which specific Virginia statutes apply to unique tax-related issues, such as rules applicable to historic renovation tax credits or valuation methodologies set by statute?
- What traps should the tax assessment practitioner avoid?
In the last eighteen months, the Supreme Court of Virginia has issued two key opinions establishing fundamental principles applicable to commercial property tax disputes. Both opinions overturned approaches previously taken by circuit courts throughout Virginia, and both opinions outlined rules applicable to issues ranging from the admissibility of expert testimony to the elements that a taxpayer must prove to prevail.
While these new cases are critical, a number of historic controlling opinions remain in place. These opinions address key fundamentals of commercial property tax assessments, ranging from procedural steps taxpayers must take to properly challenge an assessment, to general principles controlling how the values underlying any given assessment should be derived. In any given case, these opinions may provide the rule of decision.
Registration Deadlines: |
Webcast: |
10 minutes prior to seminar. If you register for a webcast the day of the seminar, your e-mail receipt will include a link to launch the seminar and download the materials. |
Telephone: |
Online registration ends at 11:59 p.m. the day preceding the seminar Call (800) 979-8253 to register up to one hour prior to the seminar |
Cancellation Policy: Cancellation/transfer requests will be honored until 5:00 p.m. the day preceding the seminar. You will, however, be charged $40 if you cancel or transfer your registration to a different seminar after the link to the materials has been e-mailed by Virginia CLE.
Full refunds or transfers are available up to two days after a webcast in the unlikely event that you experience technical difficulties.
MCLE Credit Caveat: The MCLE Board measures credits by the time you spend in attendance. If you enter a seminar late or leave it early, or both, you must reflect those adjustments accurately in the credits you report on your credit reporting form. A code will be given at the end of the seminar, which must be written on your MCLE form.
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distance_ed@vacle.org to be notified when/if this program is made available as an online or USB seminar.
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publications@vacle.org to be notified when/if this program's seminar materials are made available for sale.