Property Tax and Valuation
Valuation of real estate and large items of personal property such as power equipment is an art as well as a science. Pullman & Comley’s Property Valuation practice attempts to harness both disciplines in providing legal services in this area to commercial property owners including real estate developers, investors, banks and other financial institutions, major corporations and utilities.
Our valuation attorneys practice in the areas of real estate, taxation and municipal law, eminent domain, administrative law and litigation. They regularly:
- Evaluate a current or proposed property assessment
- Analyze a revaluation company’s work including appearing at hearings with municipal officers
- Represent clients before municipal boards of assessment appeals
- Litigate assessments before the Superior Court in all Connecticut judicial districts and, if necessary, appeal or defend appeals of those decisions to the Connecticut Appellate Court and Supreme Court
- Represent condemnees and condemnors in major federal, state and local eminent domain cases
- Advise commercial property owners on property tax planning and strategies such as assessment fixing agreements for new developments and potential exemptions, including those for nonprofit entities, water and pollution control assets, manufacturing machinery and equipment, open space land and farmland
- Counsel property owners facing potential eminent domain actions on options to minimize the impact of the potential taking and to maximize the possible benefits available to the property owners
- Work with clients to develop strategies to avoid and/or minimize litigation in property valuation and eminent domain matters
- Represent owners of commercial personal property when their personal property accounts are audited by the municipal assessor or an audit company engaged by the municipality. This representation includes providing guidance through the audit process and appeals of the audit results to the Connecticut Superior Court
The practice is the Connecticut author of both the “Eminent Domain Compendium,” an extensive discussion of eminent domain law published by the American Bar Association, and “The Property Tax Deskbook,” also published by the American Bar Association.
Our property valuation attorneys are dedicated to the highest possible ethical and professional standards and are committed to assist clients in accomplishing their goals in a cost effective manner. We believe that our familiarity with commercial property and how it is valued in the marketplace helps us to accomplish better work for our clients.