Practice notes

• The forum election: DOF appeal or Tax Commission

  2026-07-28 · A DOF residency appeal and a Tax Commission value challenge are not the same route, and the Tax Commission one replaces the other. Choose on purpose.

• The co-op response file: the board's half and the shareholder's half

  2026-07-27 · Co-op notices printed August 24, 2026; DOF has since extended every deadline to September 18. What the board forwards and what the shareholder produces?

• Entity-owned units: where the documentation gap opens

  2026-07-26 · More than half of the condo units above the threshold are entity-owned. What the majority-interest path needs, and where multi-tier structures fail?

• How to read the July 22 surcharge notice?

  2026-07-25 · The notice is dated July 22, 2026. What the red box, the security code and the fiscal year 2027 market value on it actually mean for an owner?