Read Tax Law news, alerts, and legal commentary from leading lawyers and law firms:
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President’s fiscal year 2014 budget contains numerous tax provisions -
President Barack Obama released his proposed budget for the government’s fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget...more
Executive Summary: Congress has temporarily reinstated certain income tax advantages for donations of conservation easements. These advantageous provisions are scheduled to expire at the end of 2013....more
As a result of recent Maryland legislation, commercial property owners currently considering the financing or refinancing of their real estate may achieve significant recordation tax savings when using so-called “indemnity...more
As in past years, there have been numerous interesting tax-related developments over the last 12 months in the state of Georgia. Just a few of these recent developments are summarized below...more
The Illinois Association of County Clerks and Recorders recently released a comprehensive manual for the levying and extension of property taxes in Illinois. The 240-page manual addresses the entire range of property tax...more
With Davidson County and several other Tennessee counties in reappraisal years, we remind Tennessee property owners that now is the time to request an appointment to appeal real or personal property assessments if you...more
Maryland Governor Martin O'Malley has signed a law that brings significant changes to how recordation tax will be imposed on the refinancing of commercial property and on the modification of existing indemnity deeds of trust...more
Recordation Tax Now Charged Upon Recordation of Indemnity Deeds of Trust Securing a Guarantee of a Loan or Related Loans of $3,000,000 or More -
Governor Martin O’Malley signed legislation this week that will again...more
Yesterday the U.S. Department of the Treasury’s Community Development Financial Institutions Fund (the “CDFI Fund”) announced the award of $3.5 billion in Federal New Markets Tax Credit (NMTC) allocation authority through its...more
In this issue:
- The Green Deal - Impact on Commercial Real Estate
- High Value Residential Property Tax
- Announcements and Events
- Transaction Profile - Focus on Henderson Global Investors...more
New York State continues to be a national leader in renewable energy initiatives, particularly in encouraging practical, everyday applications of solar power. Recently, Governor Andrew Cuomo, as part of his ongoing “NY-Sun”...more
If you are thinking about getting into the restaurant business there are a multitude of issues that you need to consider. One of the most important is taxes. By this I mean, doing the appropriate advanced planning and also...more
On April 4, Birmingham attorney and State Representative Paul DeMarco led the effort to pass the 2013 version of the Alabama Taxpayers’ Bill of Rights II, HB 264. The House of Representatives voted 96-2 in favor of the bill....more
To insulate the ultimate individual owners from U.S. estate taxes, nonresident aliens often hold U.S. real property in a U.S. corporation, which corporation is owned by a foreign corporation. The foreign corporation is owned...more
Originally published in The Legal Intelligencer on March 27, 2013.
The city of Philadelphia's new property tax program is coming and your assessment is likely going up, but it is not all bad news. Still, commercial...more
The Chancellor had previously warned that he would “not hesitate to move swiftly, without notice and retrospectively” to counter aggressive and widely marketed Stamp Duty Land Tax (SDLT) schemes. Last week, when announcing...more
The court of appeal recently upheld its previous ruling that a parcel tax approved by Alameda Unified School District (“District”) voters violates the Government Code’s restriction that special taxes apply “uniformly to all...more
The deadline for formally protesting an assessment to the boards of assessment appeals of the municipalities listed below is March 20, 2013. Appeal forms will be available at the assessor's office as the deadline approaches. ...more
The Internal Revenue Service recently released Field Attorney Advice 20124002F, revealing another attempt on audit to invalidate an allocation of historic tax credits (HTCs) to an HTC equity investor. Although only just made...more
The Office of the Chief Counsel of the Internal Revenue Service has issued a Legal Memorandum (Number AM2013-001, dated March 1, 2013) (the “Memorandum”), which has important implications and represents a victory for lenders...more
The Oregon Low Income Community Jobs Initiative, commonly known as the Oregon New Markets Tax Credit (“NMTC”) program, is a financing tool that can provide an additional $500,000 or more of net benefits to qualifying business...more
The Internal Revenue Service released two internal advice memoranda this week regarding the proper treatment of expenses incurred by banks and other financial institutions in connection with “Other Real Estate Owned” (“OREO”)...more
The Tennessee Court of Appeals ruled on January 2, 2013 that a tenant was required to pay its landlord’s Tennessee excise tax liability, based on the terms of the applicable lease agreement. J-Star Holdings, LLC v. The...more
Dans certaines municipalités, un nouveau rôle triennal pour les années 2013, 2014 et 2015 est entré en vigueur le 1er janvier 2013. Vous avez reçu un avis d’évaluation établissant la nouvelle valeur de votre immeuble. Si vous...more
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