by Brenden | Feb 20, 2023 | News
For the second year in a row, Brenden Kelley was named 2023 Rising Star by Super Lawyers
The Super Lawyers selection process evaluates lawyers based upon multiple criteria, including professional achievement and peer recognition; honors and awards; firm and bar involvement and leadership; scholarship and professional writings; community service and pro bono activities; and other outstanding achievements.
“Rising Stars” are the top up-and-coming attorneys who are no more than 40 years old or who have been practicing for no more than 10 years.
by Brenden | Feb 20, 2023 | Property Tax
As a property owner in Cuyahoga County, Ohio, it is important to understand the process of property tax assessments and how to file a challenge with the board of revision. The 2022 Complaint filing period is now open and this post will provide an overview of the different ways to file a complaint and the deadline for submitting it.
Board of Revision
Filing a Challenge with the Board of Revision If a property owner believes that their assessment is incorrect or unjust, they have the option to file a challenge with the board of revision. The board of revision is responsible for reviewing and resolving disputes related to property tax assessments.
How to File
E-File your complaint E-filing your complaint is the preferred method and it is quick, typically taking less than 10 minutes. The only things you need are a valid email address and phone number. E-filing bypasses the notary requirement and it is available 24/7 during the filing period. Property owners will also receive a confirmation email almost immediately after they file with a PDF copy of the complaint. The BOR has created a Step-by-Step Board of Revision Electronic Filing Guide for your reference.
Other ways to file your complaint Property owners can also submit their complaint by mail, email or fax. They can print a hard copy DTE 1, fill in the information, have it notarized and send it the BOR by mail, e-mail or fax.
Deadline to File: March 31, 2023
Deadline for filing the complaint All complaints MUST be submitted before 11:59 PM EST March 31, 2023 or bear a USPS postmark of March 31 or before to be considered timely filed. A private meter postmark, such as UPS, FedEx, DHL or Pitney Bowes are not considered as the date of filing.
It is important for property owners in Cuyahoga County to understand the process of filing a complaint with the Board of Revision. By knowing the different ways to file a complaint and the deadline for submitting it, property owners can ensure that their protest is considered and their property’s assessment is fair and accurate. For assistance navigating this process, please call Brenden Kelley Law at 216-644-3359 so that we can assist you.
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by Brenden | Feb 14, 2023 | News
Brenden Kelley has been named the Litigation Lawyer of the Year by Lawyer Monthly magazine in its 2022 Legal Awards. The accolade appears in a special edition of Lawyer Monthly.
The Lawyer Monthly Legal Awards are an annual review of the attorneys, in-house counsel, and private practitioners whose expertise and diligence have allowed them to stand out among their peers. Each award recipient is a leader in their field with an accompanying history of achievements. The 2022 edition is Lawyer Monthly’s biggest set of awards yet, with winners drawn from all regions and all walks of life. Every sector of law is represented in this celebration of the best and brightest innovators working in the profession today. Brenden is proud to be part of such an outstanding group of award winners.
by Brenden | Feb 13, 2023 | Business Law
As a business owner, staying on top of your tax obligations is crucial to avoid costly penalties and ensure compliance with federal and state tax laws. With different filing deadlines for various business structures and types, it’s important to know when your tax returns and estimated tax payments are due. Here are the key tax calendar dates to watch for in 2023.
1) Jan. 31, 2023: Provide Tax Forms to Employees and Contractors
As an employer, you must provide tax forms to any employees or independent contractors you hired the previous year. This includes W-2 forms for employees and 1099-NEC or 1099-MISC forms for independent contractors. The deadline for providing these forms to recipients is January 31, 2023.
2) March 15, 2023: Business Tax Returns for Partnerships, S Corporations, and LLCs
If your business is a partnership, S corporation, or LLC taxed as a partnership, you must file your tax return by March 15, 2023, if you follow the calendar year. However, if your business’s tax year doesn’t start on January 1, you’ll need to follow the IRS fiscal year due date. This is also the deadline to file Form 2553 to elect S corporation status for tax year 2023.
3) April 18, 2023: Tax Returns for C Corporations, Sole Proprietorships, and Individuals
This is the deadline for C corporations, sole proprietorships, single-member LLCs or LLCs taxed as corporations, and individuals to file their tax returns. Additionally, this is the last day to make 2022 contributions to traditional and Roth IRAs.
4) Oct. 16, 2023: Extended Individual Tax Return Deadline
If you received a filing extension on your 2022 income tax return, your extended individual return is due on this date.
5) 2023 Quarterly Estimated Tax Payment Deadlines
If you’re self-employed or receive any form of income that requires you to pay estimated taxes, here are the estimated tax due dates for 2022:
- April 15, 2023 – Deadline for 2022 Q1 estimated tax payments
- June 15, 2023 – Deadline for 2022 Q2 estimated tax payments
- Sept. 15, 2023 – Deadline for 2022 Q3 estimated tax payments
- Jan. 15, 2024 – Deadline for 2022 Q4 estimated tax payments
Note that if any of the above dates fall on a weekend or federal holiday, the payment deadline falls on the next business day instead.
How to File a Tax Extension as a Business Owner
If you need more time to file your taxes, you can apply for a tax-filing extension. This extension will give you an extra six months to file your return. However, a tax extension only extends your filing deadline, meaning you still need to pay any estimated tax payments on your business’s tax deadline. Here’s how to file a tax extension for your business:
- Sole proprietors can request a tax extension using IRS Form 4868.
- Partnerships, S corporations, and C corporations can request an extension using IRS Form 7004.
Make sure to pay your estimated taxes on time to avoid any late fees!
Staying on top of tax deadlines is essential for business owners. By keeping track of these key dates, you can avoid penalties and ensure your business stays in compliance with federal and state tax laws. If you have any questions or concerns about filing your taxes, don’t hesitate to consult with a tax professional or legal expert. Please call Brenden Kelley Law at 216-644-3359 so that we can assist you.
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by Brenden | Feb 8, 2023 | Property Tax
As a property owner in Geauga County, Ohio, it’s crucial to have an understanding of the property tax assessment process and how to file a challenge with the Board of Revision. In this post, we will go over the process for challenging property tax assessments and the steps to take to do so effectively.
Filing a Complaint with the Board of Revision
If you believe your property’s assessment is incorrect or unjust, you have the option to file a complaint with the Board of Revision. This board is responsible for reviewing and resolving disputes related to property tax assessments.
To have your complaint considered, it must be received by the County Auditor on or before March 31st of the following tax year. Additionally, if you receive notice that an original complaint has been filed, you have 30 days to file a counter-complaint.
Who Can File
Any person owning taxable real property in the county, the Board of County Commissioners, the County Prosecutor, the County Treasurer, the Board of Township Trustees of any township with territory in the county, the Board of Education of any school district with territory in the county, or the mayor or legislative authority of any municipal corporation with territory in the county may file a valuation complaint.
When filing a complaint, it should be related to the total value of both land and building. The Board of Revision has the authority to increase or decrease the total value of any parcel included in a complaint. The Board will notify all parties at least ten days prior to the hearing of the time and place the complaint will be heard. It is advisable to submit any documents supporting the claimed valuation to the Board prior to the hearing. The Board may also request additional information including purchase and lease agreements, closing statements, appraisal reports, construction costs, rent rolls, and detailed income and expense statements for the property.
It is crucial for property owners in Geauga County to have an understanding of the process for filing a complaint with the Board of Revision. By being aware of the deadlines and required documentation, property owners can ensure that their protest is considered and their property’s assessment is fair and accurate. For assistance navigating this process, please call Brenden Kelley Law at 216-644-3359 so that we can assist you.
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