Accessibility concerns for disabled condo owners
Rules for rewarding 'super' condo board members
Condo Water Invasion: Potential Medical Liability?
How to Deal with Delinquent Condo Board Members
Condo complaints not in writing?
Assessments, Condos vs. Town Homes
Real Estate Trends in the Bay Area & Beyond – Interview with Paul Churchill, Member, Mintz Levin
Condo Adviser: Condominium Rules and Enforcement
Condo Adviser: Adjacent Development Rights and Objections
Condo Adviser: What is 'FHA approved,' exactly?
Condo Owners and Dealing with Uncooperative Management Companies
Reserve Funds: Purposes and Common Mistakes
Accessibility Concerns for Disabled Condo Owners
Ventas' Debra Cafaro on why the Health Care asset class is well positioned in today's economy
A New World for Mortgage Banking – What You Need to Know About the CFPB’s Final Mortgage Servicing Rules
Former Congressman Steve Bartlett Joins the LEVICK Team
Taking it Seriously: Unusual Lease Violations in Virginia
Weekly Brief: Lawyers Laid Off After Foreclosure Settlement
Allen Matkins/CBRE 360 in 60 - Industrial Markets Overview
Allen Matkins/CBRE 360 in 60 - Capital Markets Overview
Determining whether or not you have to pay Harmonized Sales Tax ("HST") during a real estate transaction can be a tricky situation. There can be rebates, exceptions and a whole host of factors which come into play. The sale...more
In This Issue:
PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out; Shopping Guides and Inserts; Documentation Requirements for Sales of Fuel Oil; Property Tax Notes; and PA Issues on Appeal -...more
In November 2013, Governor Cuomo released the Final Report of the New York State Tax Reform and Fairness Commission regarding tax reform. One week later, the New York State Senate Republican Conference Tax Policy Review &...more
Japan is back in the spotlight for international real estate investors. Recent surveys indicate that Japan was the third most active market globally in 2013 after the U.S. and the U.K., with transaction volumes of...more
Each year, Pennsylvania property owners and tenants have an opportunity to file a real estate tax assessment appeal. With the exception of Allegheny County, the annual appeal deadline for every county in Pennsylvania falls on...more
To welcome in the new year, the Internal Revenue Service (the “IRS”) issued Rev. Proc. 2014-12, 2014-3 I.R.B. 415, to provide administrative guidance to the federal historic tax credit industry in the aftermath of the Third...more
Seven cities brought a lawsuit against a county over the calculation of a fee that the county charges for the collection and distribution of property taxes to each city. A trial court entered judgment in favor of the cities...more
Commercial and residential property owners will receive their property assessment cards on or about February 1, 2014, and they will have until April 1, 2014 to file a tax appeal (except for Monmouth County residents whose...more
The deadline for appealing local property taxes in Connecticut is approaching. If you are considering appealing local property taxes this year, the following is a general explanation of Connecticut’s appeal procedure and...more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S.
INDIVIDUAL INCOME TAX -
Virginia Income Tax Treatment of...more
A tax reform proposal released by the Senate Finance Committee would have a major impact on the real estate industry, according to comments submitted to the committee by a number of industry groups. If enacted in their...more
Scope of the Guidance & General Information -
1. Application of the Guidance is limited to allocations of HTC from Buildings that are placed in service on or after December 30, 2013.
2. This means the Guidance...more
Act 52 of 2013 amended many provisions of Pennsylvania state taxes, including some relatively minor changes to the realty transfer tax that took effect on January 1, 2014. The most significant change to the realty transfer...more
In November 2013, the United States Tax Court upheld the charitable deduction for a conservation easement claimed on the taxpayers’ income tax return but reduced its value and upheld the 40 percent gross valuation...more
A property tax dispute involving a $172 property tax on conservation land owned by The New England Forestry Foundation (the “Foundation”) in the Town of Hawley could impact land conservation organizations throughout the...more
The German Tax Authorities’ interpretation of the recently introduced Sec. 1 para 3a RETTA goes beyond just preventing RETT-blockers.
Within the framework of the Act on the implementation of the Directive on...more
Transfer of interests leads to loss of qualification as a former partner within the meaning of Sec. 1 para 2a RETTA.
The Federal Financial Court of Germany recently decided that real estate transfer tax (RETT) is due...more
Verlust der (Alt-)Gesellschafterstellung in einer Personengesellschaft i.S.d. § 1 Abs. 2a GrEStG durch zivilrechtlich wirksame Übertragung des Mitgliedschaftsrechts.
In einem kürzlich veröffentlichten Urteil (II R 3/11)...more
Erlass zu § 1 Abs. 3a GrEStG: Interpretation der Finanzverwaltung geht über die Verhinderung von RETT-Blocker Strukturen hinaus
Im Rahmen des Amtshilferichtlinien-Umsetzungsgesetzes vom 26. Juni 2013 hat der Gesetzgeber...more
On December 30, 2013, the Internal Revenue Service issued its long-awaited historic rehabilitation tax credit guidance in the form of a Revenue Procedure that outlines a safe harbor for allocations of the...more
On November 21, 2013, Senate Finance Committee Chairman Max Baucus released the third package in a series of "Staff Discussion Drafts" containing proposals to reform the tax code. This third set of proposals focuses on...more
January 1 Changes to Mello-Roos Community Facilities Act and Marks-Roos Local Bond Pooling Act -
Senate Bill 692, effective January 1, 2014, makes several changes to the Mello-Roos Community Facilities Act and the...more
As we have noted previously, many property owners are aware that one can sell investment property and reinvest the sales proceeds in like-kind investment property without having to pay tax on the sale. Such transactions are...more
You know what’s better than earning portfolio interest? Nothing. OK, that may be an overstatement. But for non-U.S. lenders looking to earn a return on their U.S.-based investments, with respect to paying U.S. taxes, that’s...more
According to various reports, the Chancellor of the Exchequer is considering announcing in his Autumn Statement in December that capital gains tax (“CGT”) will be imposed on non-U.K. resident property sellers for the first...more
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