Abramoff Bushel LLC is a boutique law firm in Baltimore, Maryland focused on state and local taxation. Known for its work appealing real property tax assessments, the firm also handles real property tax exemptions, tax credits, sales and use tax, and other state and local tax issues. Our attorneys provide representation at all levels of involvement with the State’s taxing authorities, including administrative levels, County Boards, the Maryland Tax Court, and beyond to appellate courts.
Real Property Tax
Abramoff Bushel LLC represents clients from a wide range of industries and real property holdings. These include major office and retail complexes, multi-family housing, low-income housing, hotels, nursing homes, universities and hospitals, manufacturing and industrial properties, automotive dealerships, golf courses and private clubs, and historic properties.
At the center of the real property tax practice is valuation analysis and assessment appeals to the assessing authority of the Maryland State Department of Assessments & Taxation (SDAT). In Maryland, real property is assessed on a triennial basis, with one third of each jurisdiction being re-assessed each year. Every property in a client’s portfolio is reviewed upon reassessment. In off years, assessments are also monitored in the event that a Petition for Review is warranted. Assessment appeals are pursued through the administrative process to the Property Tax Assessment Appeal Boards and through the Maryland Tax Court.
Personal Property Tax
Taxpayers often treat personal property tax returns as a compliance function and therefore overlook them as an area for tax reduction. Tax savings can be found on leased and owned personal property because of improper classification (e.g. tangible vs. intangible, real vs. personal), improper classification under the law for depreciation scheduling, unexploited exemption opportunities, and several other areas that can be reviewed to reduce tax liability.
The firm prepares personal property returns and handles personal property assessment appeals.
Sales & Use Tax
Our attorneys provide advice regarding compliance with sales and use tax laws, advising clients on sales tax issues, and assisting in minimizing sales tax liabilities and obtaining refunds. The firm appeals sales and use tax assessments, which is often an effective way of reducing these assessments. Moreover, “reverse audits,” performed in conjunction with the audit and assessment, have in many cases transformed assessments into refunds.