概览
对于拥有或租赁不动产而言，物业税往往是最大笔的反复费用。尤其在经济衰退与财政压力期间，评估官员往往感到有压力，要推动不动产估价到尽可能高的水平，物业税纳税义务随之提升到最高水平。高额物业税负导致成本提升，使不动产所有人、承租人和管理者处于竞争劣势。拥有不动产权益的组织应当采用全面且稳健的物业税管理及减税策略，确保物业税负保持在公平、合理的水平。
执业经验
Mayer Brown has extensive experience in the following areas:
Property Tax Management
- Represented large, multistate telecommunications network; devised innovative personal property tax depreciation argument; negotiated with local and state assessment and taxing officials; filed assessment challenge in court and negotiated a tax refund of just under $37 million.
- Represented major oil refinery in Indiana Tax Court and secured property tax refund of more than $18 million.
- Represented major waste disposal company in property tax case of first impression tried in circuit court and twice appealed to the Illinois Appellate Court and to the Illinois Supreme Court; victory resulted in tax savings of more than $16 million.
Transfer Tax Management
- Represent a large, New York Stock Exchange—listed Real Estate Investment Trust—in connection with the transfer tax, recordation tax, mortgage tax implications and potential tax liabilities presented by a $7.9 billion merger of two entities. The real estate assets are located in 41 different states and hundreds of counties and municipalities.
- Secured a transfer tax refund in excess of $5.5 million for a large, publicly traded, satellite communication and entertainment company based in Washington DC in representation of client before taxing officials to contest levied tax liability.
- Represent a large, New York Stock Exchange—listed Real Estate Investment Trust—in connection with the transfer tax, recordation tax, mortgage tax implications and potential tax liabilities presented by a $3.2 billion merger of two entities. The real estate assets are located in numerous states, counties and municipalities.
