Mining

Property Tax

Mining companies face some of the most complex property tax challenges in any industry. With operations spread across remote land, multiple jurisdictions, and variable asset types—from open-pit mines to processing plants—assessors often lack the context to fairly value mining assets. This can lead to inflated assessments, misclassified equipment, and inconsistent treatment of unitary or centrally assessed property.

DMA helps mining organizations:

• Challenge overvaluations and ensure fair treatment of real and personal property through Assessment Review & Appeal
• Navigate the valuation of land tied to mineral rights, heavy equipment, and processing infrastructure
• Address unitary assessment and apportionment issues with state and provincial authorities
• Support planning and valuation strategies throughout the project lifecycle, from site development to reclamation

For clients managing portfolios across the U.S. and Canada, DMA provides centralized Portfolio Management & Administration to streamline tax budgeting, assessment tracking, and appeal coordination—ensuring consistency and transparency across your entire asset base.

Transaction Tax

Our team delivers analysis and tailored research on transaction tax issues to support your tax administration efforts. Our transaction tax experts ensure compliance with multi-jurisdictional tax laws, providing actionable insights and detailed guidance to address complex tax scenarios. In the mining industry, we help businesses address tax challenges related to the purchase of equipment, fuel, and other resources, ensuring that exemptions are properly applied and taxability issues are managed. Our expertise helps optimize tax strategies, reduce risks, and ensure compliance with industry-specific regulations across multiple jurisdictions.

Fixed Asset Verification

Mining companies maintain extensive inventories of heavy machinery, mobile equipment, processing systems, and infrastructure—often across remote or difficult-to-access locations. Over time, inaccurate asset records, ghost assets, and misclassifications can lead to inflated property tax liabilities, audit exposure, and misaligned depreciation schedules.

DMA’s Asset Verification Service helps mining companies:

• Identify and remove non-existent or retired assets from tax and accounting ledgers
• Correct asset classifications to reflect true use, condition, and taxability
• Improve data accuracy across property tax, financial reporting, and fixed asset systems

Whether verifying equipment at mine sites, processing plants, or logistics hubs, DMA ensures your asset data is reliable, audit-ready, and aligned with your tax and compliance objectives.

Income Tax

Through our alliance with GTM, DMA offers Income Tax Advisory service to help mining companies reduce tax exposure, uncover savings, and maintain compliance through tailored strategies. From tax recovery and nexus studies to optimizing tax positions, we identify credits and incentives that enhance your financial standing while ensuring full regulatory compliance.

Property Tax

Mining companies face frequent audits and reassessments—especially for assets subject to unitary or centrally assessed valuation. Disputes often arise from misunderstood production infrastructure, mineral rights, or cost basis assumptions, leading to overassessments and tax overpayments.

DMA’s Property Tax Audit Management service helps mining organizations:

• Respond to audits efficiently and defend fair valuation treatment
• Address improper asset classifications and depreciation schedules
• Resolve inconsistencies in valuation of surface operations, underground assets, and processing facilities

DMA also performs historical assessment reviews to identify and recover overpayments caused by obsolete equipment, ghost assets, or overvalued land tied to reserves. Our team ensures clients recover what they’ve overpaid and avoid future tax exposure—backed by deep experience in extractive industries.

Unclaimed Property Asset Recovery

Our experts assist mining companies in recovering unclaimed assets such as uncashed vendor payments, tax refunds, or government grants. With extensive experience in asset recovery, we help reclaim millions in dormant funds from over 400 government entities, significantly improving financial liquidity and operational cash flow.

Transaction Tax

We identify and recover overpaid taxes while addressing inaccuracies and inefficiencies to mitigate future risk. Our comprehensive process provides detailed analysis, proactive solutions, and expert support to optimize recovery efforts and future compliance. In the mining industry, we assist with recovering overpaid taxes on capital equipment, fuel purchases, and operational costs. Due to the complex taxability of resources and equipment, businesses in this sector often encounter overpayments caused by misapplied exemptions or incorrect tax treatment. We also provide audit support, assisting with tax authority inquiries, ensuring compliance with local and regional regulations, and reducing exposure to future audit risks.

Income Tax

Through our alliance with GTM, DMA offers income tax audit and recovery services to support mining companies in recovering overpaid taxes, managing multi-state audits, and ensuring full compliance. We identify refund opportunities, handle audits, and minimize assessments—providing end-to-end support to reduce risks and enhance financial outcomes.

Property Tax

For mining companies operating across multiple taxing jurisdictions, property tax compliance involves a complex web of reporting deadlines, valuation methodologies, and filing requirements. Many assets—such as processing plants, mobile equipment, and land with mineral rights—require specialized treatment to ensure accurate, defensible returns.

DMA’s Property Tax Compliance services provide end-to-end support, including:

• Preparation and submission of unitary and locally assessed property tax returns
• Assessment monitoring and discrepancy resolution across jurisdictions
• Management of filing calendars, audit documentation, and tax bill processing

For clients with operations across North America, DMA’s Portfolio Management & Administration service centralizes all aspects of compliance—ensuring consistency, reducing administrative burden, and maintaining visibility across your entire asset portfolio.

Transaction Tax

Our Transaction Tax Compliance service offers a complete solution for preparing and filing monthly transaction tax returns. With a US-based, centralized compliance center and a team of jurisdiction-specific experts, we ensure accurate, timely filings while acting as a seamless extension of your tax department. Our team helps businesses stay compliant with evolving tax regulations, minimize risk, and maintain accurate and timely filings.

Income Tax

Through our alliance with GTM, DMA offers income tax compliance services to simplify the tax filing process for mining companies. From managing state tax filings and conducting nexus studies to handling voluntary disclosures, we help reduce tax liabilities and ensure compliance, so you can focus on resource extraction and operational expansion.

Unclaimed Property

Our unclaimed property compliance service streamlines the reporting process for mining companies. We handle everything from customized compliance schedules to managing state notices, ensuring accurate reporting and timely remittance. By partnering with us, you can minimize audit risks, avoid penalties, and safeguard your reputation while ensuring compliance with unclaimed property regulations.

The right technology and processes can transform your tax function, ensuring accuracy, efficiency, and scalability. DMA’s tax technology team provides end-to-end solutions, including:

Tax Process Optimization and Automation

Our technology experts assess and enhance existing transaction tax systems to improve accuracy and streamline processes.

Tax Software Selection & Implementation

DMA helps businesses  identify the best-fit transaction tax software solution and ensures seamless integration with existing systems. Our experienced team provides a comprehensive, unbiased evaluation, tailored implementation, and optimization to maximize the benefits of automation and align with your evolving business needs.

Exemption Certificate Management

We help clients automate the management of exemption certificates to reduce manual errors and ensure compliance.

Custom Software Solutions

Our experts design and implement tailored solutions to meet your tax requirements, including tools for data analysis, reporting, and automation.

Ongoing Maintenance and Enhancements

Keep your transaction tax technology systems optimized, scalable, and aligned with regulatory changes by utilizing DMA’s Managed Tax Services.

Unclaimed Property

Our unclaimed property software (AUPTC) automates unclaimed property compliance for mining companies. From tracking unclaimed assets and conducting due diligence to processing refunds and generating reports, our solution simplifies workflows, enhances accuracy, and ensures timely compliance. Automated reminders and notifications help meet deadlines and reduce audit risks with ease.