The Property Tax Attorneys
The attorneys of Siegel Jennings advocate for fair property taxation on behalf of all taxpayers, striving to achieve immediate results while providing long term strategies that ensure sustainable economic growth. For forty years, Siegel Jennings has employed its field-leading expertise and the highest professional standards in pursuit of our clients’ individual interests. Today, our team of dedicated tax attorneys remains committed to attaining fair and equitable outcomes for all taxpayers.
Billions of Dollars in Assessment Reductions
LEGAL ALERT – PHILADELPHIA COUNTY’S 50 PER CENT INCREASE OF COMMERCIAL ASSESSMENTS NO APRIL FOOL’S JOKE
April 10, 2017 – Philadelphia County, Pennsylvania posted new commercial assessments online on April 1, 2017 which – in the aggregate – increase values fifty percent (50%) over the County’s 2014 reassessment figures.
Partner J. Kieran Jennings will be presenting “Tax Matters in Real Estate” as part of the National Business Institute’s Real Estate Law Boot Camp – A 2 -Day Practical Course – in Cleveland on May 8-9th and in Akron on May 10-11th. He will be discussing tax considerations in the transfer of real estate, tax valuations and exemptions, and property tax assessment appeals. Register here for Cleveland and here for Akron. Posted: April 10, 2017.
LEGAL ALERT – YESTERDAY PENNSYLVANIA SUPREME COURT HEARD ORAL ARGUMENT ON LACK OF CONSTITUTIONAL UNIFORMITY IN SCHOOL-INITIATED INCREASE APPEAL. March 9, 2017 – Yesterday Siegel Jennings attended the oral argument in Philadelphia before the Pennsylvania Supreme Court in order to provide clients the latest news on several taxpayers’ challenge to school-initiated real estate assessment appeals -- a case being watched by taxpayers around the country. In Pennsylvania, unlike most states, taxing districts (schools, municipalities or counties) have a statutory right to file annual assessment appeals seeking to increase property owners’ assessments. Because Pennsylvania has no mandatory reassessment cycle – some counties have gone more than fifty (50) years without a reassessment – many schools are turning to increase appeals as a way to generate more revenue. Read more here. Posted: April 10, 2017.
Partner Sharon DiPaolo will present on April 27, 2017 at The Counselors of Real Estate 2017 Real Estate Symposium at Villanova University, on a panel addressing “Assessment Practices and Court Decisions.” During the recession, commercial property values declined and many owners filed assessment appeals in an attempt to reduce expenses by cutting their property taxes. As the economy has improved, an increasing number of Pennsylvania school districts have been filing assessment appeals in an attempt increase taxes (the majority of which support public schools). This expert panel will discuss what types of properties are being targeted; what the counties and the courts are doing to alleviate the backlog of cases; and what real estate professionals should be doing to help their clients deal with potentially dramatic increases in assessments and taxes. The panel will comment on recent court cases that affect the way real property is assessed and taxed throughout the region, including how the courts are handling leased fee and leasehold interests, touching on the cases being made by owners of big box and net-leased properties. We will also discuss the PA Supreme Court’s March 2017 hearing of a case that challenges the School District’s ability to selectively appeal assessments of commercial properties, on the grounds that this practice violates the Uniformity Clause of the PA Constitution. Register here.
On April 24, 2017 Partner Sharon DiPaolo will present on a panel at the Allegheny County Assessment Law Update in, Pittsburgh, Pennsylvania at the Allegheny County Bar Association Conference Center, Koppers Building, Grant Street Pittsburgh, Pennsylvania. The panel will address “Practice and Procedure Outside of Allegheny County”. The faculty includes Amy Schrempf, Esquire, Chair, Allegheny County Board of Assessment Appeals and Review and David Montgomery, Esquire, Solicitor, Allegheny County Board of Assessment Appeals and Review. Posted: March 14, 2017.
Partner Jason Lindholm hosted a free conference call through the Property Tax Committee of the American Bar Association’s Land Use and Environmental Group on January 18, 2017. The guest speaker was Robert J. Vodinelic, MAI, Managing Director and Regional Manager of Cushman & Wakefield of Ohio, Inc., based in Columbus, Ohio. Mr. Vodinelic discussed the repurposing of vintage office buildings in central business districts from around Ohio, where there has been a surge of activity involving the repositioning of older office buildings into mixed-use developments. Mr. Vodinelic also discussed the challenges involved in undertaking these projects, in addition to covering the varying sources of financing involved. See http://apps.americanbar.org/dch/committee.cfm?com=RP216000&sc_cid=RP-GC-JAN2015 for more information.
Siegel Jennings Pittsburgh has moved!
Senior Attorney Cecilia Hyun has been named the 2017 President of CREW Cleveland. CREW Network is the industry’s premier business networking organization dedicated to advancing the achievements of women in commercial real estate. Ms. Hyun is past recipient of CREW Cleveland’s Member of the Year Award (presented to the member who has made exceptional contributions to CREW Cleveland in terms of time and service and has made outstanding achievements in the local real estate community) and the Deborah Rocker Klausner Leadership Award (presented to the member who best demonstrates excellence and integrity, expertise and innovation and is considered by her peers to be a thought leader and change agent). Posted: December 22, 2016.
Partner Sharon F. DiPaolo recently chaired the 22nd national conference of the American Property Tax Counsel in Atlanta, Georgia October 20-22, 2016. American Property Tax Counsel is an organization of law firms providing major portfolio owners with a single source for all their property tax reporting and tax reduction needs. Celebrating its 20th year, APTC covers the U.S. and Canada, serving clients in every category of real estate from apartments to shopping centers. Posted: December 22, 2016.
Heartland Real Estate Business published Cecilia Hyun’s article “Why Taxing Authorities are Suing Taxpayers: Municipalities and school districts increasingly file lawsuits to increase property tax assessments” in the October 2016 edition. Posted: October 31, 2016.
Cecilia Hyun published "Unintended Consequences of a Property Tax Valuation Policy that Chases Sale Prices" in the IPT Insider, October 2016, distributed to Institute members only. Posted: October 30, 2016.
Sharon DiPaolo will be presenting "When the Going Gets Tough, IPT Attorneys Get Tougher" at the Institute for Professionals in Tax (IPT) 2016 Property Tax Symposium in Tuscon, AZ on November 14th. Her co-presenter is Mark S. Cappuccio of Eastburn and Gray, PC in Blue Bell, PA. The presentation will discuss strategies for taxpayers to deal with the escalating resistance to taxpayer appeals, as well as the increasing number of appeals to increase tax assessments initiated by taxing jurisdictions. For more information see here or www.ipt.org. Posted: October 17, 2016.
Sharon DiPaolo, Partner in our Pittsburgh office, was noted in The Pittsburgh Post-Gazette regarding a case she recently handled: Disparities found in Allegheny County property assessments could lead to a flood of appeals on commercial buildings.Posted: August 23, 2016.
Managing Partner, J. Kieran Jennings’ article “Valuation Education: How to spot – and challenge – unfair tax bills” was published in the April 2016 edition of Commercial Property Executive. Posted: July 10, 2016.
Partner Sharon DiPaolo’s article “Tax Resolution Conundrum” about the new proposed legislation in Pittsburgh directing the city, in some cases, to file tax appeals on behalf of property owners, was published in the May issue of Northeast Real Estate Business. Posted: June 14, 2016.
Managing Partner, J. Kieran Jennings, CRE has been awarded the CRE (Counselor of Real Estate) credential by The Counselors of Real Estate, an international group of high profile real estate practitioners who provide expert advisory services to clients on complex real property and land-related matters. The credential was awarded on April 1st at the Counselors’ 2016 Spring Symposium at Stanford University in California.
Membership in The Counselors of Real Estate is selective and by invitation only, attesting to the practitioner’s expertise and proven competence in his or her chosen area of real estate. Members receive the CRE credential in recognition of proven superior problem-solving ability. Once invited to membership, Counselors must adhere to a strict Code of Ethics and Standards of Professional Practice. Counselors are recognized in the marketplace as having consistently demonstrated the highest levels of knowledge, experience, integrity, and judgment.
Of the over 150,000 practitioners in commercial real estate today, fewer than 1,100 currently hold the CRE credential. The Counselors of Real Estate, established in 1953 and headquartered in Chicago, Illinois, is an international professional organization whose members provide objective, reliable advice and counsel on matters affecting all forms of real property in the United States and abroad. Members include ranking representatives of real estate consulting, financial, legal and accounting firms as well as leaders of Wall Street, government and academia. For additional information on The Counselors of Real Estate or the CRE credential, visit the CRE website at www.cre.org. Posted: May 16, 2016.
“Valuation Education: How to spot – and challenge – unfair tax bills”, authored by J. Kieran Jennings was published in the April 2016 issue of Commercial Property Executive. Posted: March 28, 2016.
Cecilia Hyun’s article, “Everything but the Kitchen Sink…should your property tax assessment include that?“ was published in the March 2016 issue of Properties Magazine. Posted: March 28, 2016.
Partner J. Kieran Jennings’ article “Controlling Property Taxes paves Way for Economic Sustainability” was published in the Jan 2016 issue of Properties Magazine. Posted: February 17, 2016.
Siegel Jennings is pleased to announce that Jason Lindholm has been promoted to Partner. Mr. Lindholm heads the firm’s Columbus office and represents property owners at all levels of the property tax challenge process, from the county Board of Revision level through the Ohio Board of Tax Appeals and Ohio Supreme Court. Mr. Lindholm has successfully argued and briefed several cases before the Ohio Supreme Court, and is a former administrative tax judge with the Ohio Board of Tax Appeals. He is chair of the Property Tax Committee of the American Bar Association’s Section of Real Property, Trust and Estate Law, and is a member of the Ohio State Bar Association Tax Committee. Mr. Lindholm received his J.D. from Capital University Law School and his B.S. from Miami University. Posted: January 8, 2016.
Sharon DiPaolo published “A Fair Share of Taxes - Frequent reassessments benefit Pittsburgh-area property owners” in Northeast Real Estate Business, November/December 2015. Posted: December 14, 2015.
Associate Cecilia Hyun was named the 2015 recipient of the CREW Cleveland Deborah Rocker Klausner Leadership Award, named after the late founding President of CREW Cleveland. The award recognizes a CREW Cleveland member for demonstrating excellence, integrity, innovation, and commitment to diversity in his or her leadership either within CREW or within the community. Posted: December 11, 2015.
Sharon DiPaolo taught a three hour class entitled "Real Estate Tax Assessment" as part of Penn State Beaver's Continuing Education for CPAs on December 1, 2015. Posted: December 11, 2015.
Kieran Jennings, Jason Lindholm, and Cecilia Hyun will be participating in a webinar titled Past, Present, and Future: Know when your property tax assessment is excessive and hear recent updates from the Ohio Supreme Court on January 26, 2016 at 1:00 PM EST presented by Lorman Education Services. Please see http://www.lorman.com/397027?discount_code=F3774006&p=13389 for more information and registration. Various continuing education credits are available. Posted: November 11, 2015.
Principal Jason Lindholm was recently appointed Chair of the Property Tax Committee of the American Bar Association Section of Real Property, Trust and Estate Law. He previously served as Vice-Chair. Posted: August 10, 2015.
Associate Cecilia Hyun's article "Big-Box Retail Offers Property Tax Lessons for Industrial Owners" was published in National Real Estate Investor.
Siegel Jennings will host the June 2015 national APTC meeting in Cleveland, Ohio including an opening dinner June 19th at The Rock and Roll Hall of Fame. Posted: May 11, 2015.
Siegel Jennings is proud to announce that Associate Jared A.Steinberg has passed the Pennsylvania Bar Exam and is now licensed in both OH and PA. Posted: May 11, 2015.
On April 30, 2015 partner Sharon DiPaolo presented a mock assessment trial at the 67th Annual Assessors’ Association of Pennsylvania Conference held at Seven Springs Mountain Resort, Pennsylvania. Posted: May 11, 2015.
Principal Jason Lindholm will be hosting a free conference call through the The Land Use and Environmental Group of the American Bar Association on May 21, 2015. The call will feature Curtis P. Hannah, MAI, Managing Director for Integra Realty Resources — Columbus, Ohio, speaking about "Legal Rights Appraised in a Real Property Tax Case — Fee Simple vs. Leased Fee." Mr. Hannah has over 15 years of experience appraising real property for real estate tax purposes and will focus his discussion on the legal rights appraised in real property tax cases, the differences between the various legal rights used by appraisers for tax cases, and how those rights can impact the values determined by appraisers. Mr. Hannah will also discuss current trends on this topic, including his experience with how this topic is addressed by the various agencies and courts that hear and render decisions in real property tax cases. The call will take place at 12:00 p.m. – 1:00 p.m. CT/1:00 p.m. – 2:00 p.m. ET; Dial in number: 866/646–6488; Participant Pass code: 725 588 7619. See ABA website for more info. Posted: May 8, 2015. Updated: May 19, 2015.
Partner Sharon DiPaolo, will be moderating a panel at the Institute for Professionals in Taxation (IPT) national symposium in Austin, Texas, November 1-4: “The Client-Attorney-Appraiser Relationship in a Complex Industrial Case.” The presentation will provide a detailed look at the unique issues encountered in industrial assessment appeals – from the perspective of the attorney, the appraiser and the property owner. Panel to include Christine Rohde, Manager of Property Tax/Incentives at Alcoa and Mark Shonberg, MAI. The panel will address expectations, challenges, mistakes, strategies, lessons learned, and successes in industrial assessment appeals. Posted: April 23, 2015.
Click here to view latest Siegel Jennings Newsletter. Posted: April 15, 2015.
Associate Cecilia Hyun's article "Tax Equation - Know when your property tax assessment is excessive" was published in the February/March 2015 issue of Restaurant Facility Business Magazine. Posted: March 5, 2015.
Partner Sharon F. DiPaolo published in Jan 2015 Commercial Property Executive – “Finding Relief: Property Tax Appeals for Industrial Assets Yield Rewards.” Posted: January 7, 2015.
J. Kieran Jennings, Managing Partner of Siegel Jennings, Co., LPA was re-elected Secretary and Executive Board Member of American Property Tax Counsel. American Property Tax Counsel, is an organization of law firms providing major portfolio owners with a single source for all their property tax reporting and tax reduction needs. Celebrating its 20th year, APTC covers the U.S. and Canada, serving clients in every category of real estate from apartments to shopping centers. Posted: November 14, 2014.
Principal Jason Lindholm will be moderating a webinar titled “Impacts of Fracking on Property Valuation” on Wednesday, November 25th, 2014 at 1:00 p.m. EST, which is sponsored by the American Bar Association’s Section of State and Local Government Law. Jason is the Vice-Chair of the American Bar Association’s Property Tax Committee. Please see http://shop.americanbar.org/ebus/ABAEventsCalendar/EventDetails.aspx?productId=135602320 for information on registering for the program.
Managing Partner Kieran Jennings’ article “How to Discover Whether Your Tax Assessment Is Fair” was published in the September 2014 issue of Real Estate Forum. Posted: Ocotber 8, 2014.
Associate Cecilia Hyun attended the 2014 CREW Network Convention & Marketplace in Miami Sept 30th – Oct 3rd. Speakers included Katty Kay, Lead Anchor, BBC World News America & co-author of The Confidence Code; Steve Forbes, Chairman & Editor-in-Chief, Forbes Media; and Keynote Speaker, Hillary Rodham Clinton, Former Secretary of State. Posted: Ocotber 8, 2014.
Managing Partner Kieran Jennings presented at the November 2014 Institute for Property Taxation’s Annual Property Symposium at the Marriott Harbor Beach Resort in Fort Lauderdale Florida on the topic of “Protecting Fee Simple Value From a Leased Fee Analysis -- Why Your Property May Be Next” Posted: July 23, 2014.
Partner Sharon DiPaolo was invited to speak at the November 2014 Institute for Property Taxation’s Annual Property Symposium at the Marriott Harbor Beach Resort in Fort Lauderdale Florida on the topic of “Litigation Management.” Posted: July 23, 2014.
Ohio Supreme Court affirms appraisal of assisted living properties for property tax purposes must separate business value from real estate value. Please see APTC National Property Tax Update for this and more news nationwide. Posted: July 3, 2014.
Kieran Jennings was a presenter for the Overview on Property, Multi-State Taxes and Ohio Tax Incentives Session at the 2nd Annual Northeast Ohio State and Local Tax Conference held on August 1, 2014 in Independence. More information here. Posted: June 24, 2014.
Partner Sharon F. DiPaolo’s article "Property Assessments Present Opportunities to Reduce Taxes" was published in National Real Estate Investor. Posted: May 14, 2014.
Ohio Supreme Court puts 24 month limitation on the use of a sale price for property tax purposes. This limitation applies to sales that occur 24 months prior to the relevant valuation date that the assessor has knowledge of at the time a new reappraisal occurs. It does not mean that no sale occurring 25 months or more prior can be considered relevant, but there may be a different evidentiary burden in those cases. See here for full decision. Posted: May 7, 2014.
Fred Siegel, Kieran Jennings, and Sharon DiPaolo attended the February 2014 APTC meeting in Miami Beach, Florida marking the 20th anniversary of the American Property Tax Counsel. Posted: March 13, 2014.
Partner Sharon DiPaolo’s article “Pittsburgh Taxpayers Face Double Jeopardy on Assessments” was published in the February 2014 edition of Real Estate Business Online” Posted: February 17, 2014.
Partners Kieran Jennings, Victor Anselmo and Sharon DiPaolo were selected to present at the annual conference of the Appraisal Institute in Austin, Texas in August 2014. They presented on the topic “Preparing the Appraiser for Trial Testimony: Training, Tips and Techniques from the Front Lines. Posted: February 17, 2014.
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