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Challenging New York City Real Property Taxes: Tentative Assessments and Initiation of the Tax Cert Process

New York City faces a continuing decline in state and federal funding and increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF) sends...more

NY State Estate Tax of Nonresident's LLC Determined by Entity Classification

The New York State Department of Taxation and Finance (the department) recently opined that a membership interest in a single-member LLC (SMLLC) owning a New York condominium is real property subject to New York State "estate...more

Challenging New York City Real Property Taxes: Tentative Assessments and Initiation of the Tax Cert Process

New York City faces a continuing decline in state and federal funding. Increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF) sends to...more

New York's Highest Court Clarifies Taxpayer Criteria for Maintaining a Permanent Place of Abode

In a recent unanimous decision, the New York Court of Appeals determined that a taxpayer domiciled in New Jersey was not a New York resident because he did not maintain a permanent place of abode in the state. The Court...more

3/11/2014  /  Domicile , Income Taxes , Residency Test

Challenging New York City Real Property Taxes

Tentative Assessments and Initiation of the Tax Cert Process - New York City faces a continuing decline in state and federal funding. Increased property taxes continue to be a reliable revenue stream to fund local...more

12/18/2013  /  Property Tax , Valuation

New York Sales Tax Implications of an Asset Purchase

The buyer of an existing business must determine whether to purchase the stock of the business entity or to purchase the assets of the business. The factors to consider include both non-tax and tax-related advantages of each...more

New York City Real Property Tax Exemption is Not Guaranteed for Not-for-Profit Organizations

Not-for-profit (NFP) organizations owning real property in New York City must meet certain ownership, purpose, and use requirements in order to qualify for real property tax exemption. NFP organizations often mistakenly...more

Out-of-State Children Supporting Elderly Parents May Be Subject to New York Residency Tax

In a split decision (3-2), the New York State Appellate Division, in In the Matter of John Gaied v. NYS Tax Appeals Tribunal (App. Div. 12/27/2012), upheld the ruling of the New York State Tax Appeals Tribunal that a taxpayer...more

Challenging New York City Real Property Taxes

Tentative Assessments and Initiation of the Tax Cert Process - New York City faces a continuing decline in state and federal funding. Increased property taxes continue to be a reliable revenue stream to fund local...more

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