Tax Zoning, Planning & Land Use

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Financing Increased Demand On Pre-Existing Services Constitutes “Additional Services”

California Court Decision Rules on Mello-Roos Community Facilities Act of 1982 - Community Facilities Districts formed by a landowner vote may be used to finance increased demand on pre-existing services, a California...more

Could Your Project Utilize New Market Tax Credits?

I came home from work the other day and my middle child had a kitten in her arms. A mangy, dirty, little dark scrawny kitten…gross. I’m not a cat person. OK, that’s not completely accurate. I friggin’ hate cats. The world...more

California Ballot 2016: Los Angeles County Measures A & M

This is the fourth and final blog in our 2016 California Election Guide Series – the first three providing brief synopses of the 17 state-wide ballot initiatives residents will see in November. In this final segment, we will...more

Virginia Supreme Court Opinion Affecting Local Government Law: September 22, 2016

The Virginia Supreme Court issued one additional opinion in September affecting local government law, on September 22, 2016. This opinion addressed the priority to be given a local government special assessment lien over a...more

Nashville Islamic Center Claims Tax Rules Impose Unfair Burden

The Islamic Center of Nashville (ICN) recently filed a federal complaint and request for declaratory judgment against the State of Tennessee, the Metropolitan Trustee of Nashville, and the Tennessee State Board of...more

Illinois House Revenue Committee Holds Hearing on Vacancy Fraud Act

While overall there is little activity in the General Assembly, the House Revenue Committee is meeting today for a hearing on an interesting piece of property tax legislation. The hearing is on HB4363, which would create the...more

Top Ten Things To Know About California's Proposition 64

The Basics: Prop. 64 is a voter-initiated statute legalizing nonmedical use/possession of 1 oz. or less of loose marijuana and up to 8 grams of marijuana products for those 21 and older. It also legalizes personal cultivation...more

Final Regulations Clarify the Definition of “Real Property” Under the REIT Rules

On August 31, 2016, the Treasury Department published final regulations (the “Final Regulations”) clarifying the definition of “real property” under the real estate investment trust (“REIT”) rules. The Final Regulations...more

New 2016 Laws Impacting Commercial Real Estate in Virginia

Another session of Virginia’s General Assembly has now come and gone, adding one more chapter to the nearly four hundred year history of the country’s oldest law-making body. Over three thousand bills were proposed in the...more

UPDATE: New Fee for Affordable Housing Goes to Denver City Council Sept. 19

A bill proposing a new development impact fee for a permanent affordable housing fund moved on to the Denver City Council Wednesday.Bill No. 625, proposed by Mayor Michael Hancock and Councilmembers Robin Kniech and Albus...more

New IRS Management Guidance is Flexible, Furthers P3s

State and local governments and 501(c)(3) organizations have been given very flexible guidance by the IRS for longer-term private management of tax-exempt bond financed projects to facilitate general operations and major...more

New York Issues DFS Permits

Just days after a New York State’s Daily Fantasy Sports law was passed, the New York Gaming Commission announced it has issued temporary permits to 5 DFS operators. The companies are DraftKings, FanDuel, Yahoo, Fantasy Draft...more

(US) Give Me Some (Tax) Credit

The Texas Historic Preservation Tax Credit (THPTC) is a little known incentive program established through Texas House Bill 500 during the 83rd Texas Legislative Session. With the goal of making historic preservation projects...more

Property Tax and Valuation Topics: Summer 2016

Interim “Watch Tower” Revaluation After High Sale Upheld - The last citywide revaluation conducted by Milford was as of October 1, 2011. On that date, the residential property at 19 Beach Avenue was valued by the...more

The Economic Development Toolbox: Downtown Redevelopment Districts Provide Additional Economic Development Tools for Ohio...

On May 6, 2016, Governor Kasich signed Am. Sub. House Bill 233 (“H.B. 233”) authorizing Ohio municipalities to create Downtown Redevelopment Districts (“DRDs”) to encourage the rehabilitation of historic buildings and...more

The Tide Rises Waterfront Development in Pennsylvania

Pennsylvania organizations hoping to increase development of public amenities and parks along Pennsylvania’s waterfronts may soon benefit from the new “Waterfront Development Tax Credit” enacted as part of Act 84, and signed...more

Conserve Your Land, Preserve Your Estate: The Conservation Easement as a Land Use, Tax & Estate Planning Tool

We have all been told at one point or another that we simply “can’t have it all.” But for owners of recreational or agricultural land who desire to preserve the land, pass it down to their descendants as a legacy property,...more

Proposed Rule Changes to Florida’s Affordable Housing Allocation and Funding Process

The Florida Housing Finance Corporation (“Florida Housing”) has proposed changes to its rules governing the affordable housing allocation and funding process. The changes are to Rule Chapters 67-21, 67-48, and 67-60, F.A.C....more

Real Estate News in Metro DC

Ballard Spahr’s mixed-use, condominium, and multifamily lawyers are pleased to provide this newsletter to keep you apprised of important developments and trends in real estate law in Maryland, Virginia, and Washington, D.C....more

Considerations for C Corporations Making a 2016 Conservation Easement Gift

When considering making a conservation easement gift, there are a number of steps involved, including the creation of multiple documents, appropriate due diligence and other tasks required to implement and substantiate such a...more

Legislature Imposes New TIF Restrictions While Offering Reprieve for TIF Reporting Violations

The Missouri legislature passed new legislation amending the Tax Increment Financing (TIF) laws that, subject to Gov. Jay Nixon's decision to sign into law, is expected to go into effect on or about August 28, 2016....more

New Economic Development Opportunities Possible Thanks to Improved Marketability of Philadelphia Tax Increment Finance...

The tools available to the City of Philadelphia to finance community and economic development projects have been enhanced under a new law that authorizes the imposition of special assessments to support tax increment finance...more

California Environmental Law & Policy Update - May 2016 #2

Environmental and Policy Focus - Some emergency drought rules might be eased - Los Angeles Times - May 9 - Governor Jerry Brown and the State Water Resources Control Board (SWRCB) on Monday laid out a revised...more

Miles Apart

Supplemental Budget Bills - Divergent legislative priorities are reflected in the House and Senate budget bills. With respect to the projected $900 million surplus in the General Fund, House Republicans allocate the full...more

West Coast Real Estate Update: May 2016 #1

IRS Reevaluates "Bad Boy" Carve-Outs - Before providing a non-recourse loan to a Limited Liability Company (LLC) – i.e., one for which the LLC members do not bear the risk of economic loss – a lender often will require...more

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