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Property Tax › Tax Exemptions › State Taxes

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Holland & Knight LLP

Florida's Live Local Act Tax Exemption Deadline Looms

Holland & Knight LLP on

Florida's 2023 Live Local Act provides significant land use, zoning and tax benefits. (See Holland & Knight's previous alerts, "Florida's New Live Local Act Offers Land Use and Tax Benefits," Aug. 8, 2023, and "Florida's Live...more

Farrell Fritz, P.C.

Real Property Taxation of Solar and Wind Energy Systems in New York State

Farrell Fritz, P.C. on

In 2019, the New York State Legislature enacted the Climate Leadership and Community Protection Act (“CLCPA”), which requires New York State to rapidly decrease greenhouse emissions and scale up renewable energy capacity....more

Baker Donelson

SALT Select Developments - May 2023

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain state and local tax (SALT)...more

Husch Blackwell LLP

Hold the Sauce! Nebraska Denies Tax Exemption for University Food Court

Husch Blackwell LLP on

In the latest skirmish in an ongoing battle between taxing authorities and institutions of higher education, the Nebraska Tax Equalization and Review Commission recently affirmed a decision that denied a property tax...more

Blank Rome LLP

Bait and Switch in the Big Easy

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When a local taxing authority extends the deadline for paying taxes due, can taxpayers rely on that extension? According to an intermediate appellate court in Louisiana, the answer is “no.” In NOHC, Inc. v. Erroll G....more

Baker Donelson

SALT Select Developments - April 2023

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain state and local tax (SALT)...more

Pullman & Comley - For What It May Be Worth

New Remedial Bill Concerning Connecticut Property Tax Exemption for Manufacturers in Certain Municipalities

Pullman & Comley - For What It May Be Worth on

Connecticut has adopted a variety of property tax exemptions for certain specified uses of real and personal property, including property used in manufacturing. The prerequisite filing obligations and deadlines associated...more

McNees Wallace & Nurick LLC

“Nothing is certain except death and taxes”… unless a Pennsylvania Tax Exemption Applies

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Benjamin Franklin once wrote “nothing is certain except death and taxes.” While this famous quote still rings true, there are a few valuable exceptions. Under Article 8, Section 2 of the Pennsylvania Constitution, the General...more

Baker Donelson

SALT Select Developments - May 2022

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Lathrop GPM

A Question for Minnesota Hospitals: Is Your Clinic Space Properly Classified as Tax-Exempt?

Lathrop GPM on

After a recent decision of the Minnesota Supreme Court, Minnesota hospitals should analyze whether hospital-owned clinics and other facilities may now qualify for an exemption from property tax. In its decision in Perham...more

BakerHostetler

[Podcast] A 30,000 Foot Look at State Taxation of Corporate Aircraft

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Matt Hunsaker highlights some issues that should be considered when purchasing a company jet, including sales tax and property tax....more

Faegre Drinker Biddle & Reath LLP

No Indiana property tax exemption for land encumbered by flowage easement

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On June 29th, the Indiana Tax Court affirmed the Indiana Board of Tax Review’s ruling that land encumbered by a flowage easement did not qualify for a property tax exemption. In Hatke v. Parke County Assessor, taxpayers...more

Foley Hoag LLP - Energy & Climate Counsel

Massachusetts State Auditor Issues Report Concerning The Impact of Solar Taxation Policies on Municipalities

Foley Hoag LLP - Energy & Climate Counsel on

On December 10, 2020, the Massachusetts Office of the State Auditor Division of Local Mandates (“DLM”) issued The Impact of State-Owned Land PILOT and Solar Taxation Policies on Municipalities report. DLM Report In part,...more

Allen Matkins

Sustainable Development and Land Use Update - November 2020 #2

Allen Matkins on

California voters narrowly reject split-roll initiative, but approve changes to property tax exemptions; San Francisco voters approve higher taxes on businesses - Bullet Allen Matkins – November 13 - On November 3,...more

Farella Braun + Martel LLP

Battery Energy Storage Systems Integrated in Solar Facilities To Receive Tax Incentives

Farella Braun + Martel LLP on

Intermittency is one of the largest issues impeding increased reliance on energy from utility-scale renewable energy generation sources such as wind and solar. Battery energy storage systems (“BESSs”) can alleviate concerns...more

Burr & Forman

SCDOR Issues New Guidance on South Carolina Tax Appeal Procedures

Burr & Forman on

The South Carolina Department of Revenue (“DOR”, “SCDOR”, the “Department”) recently issued SC Information Letter #20-22 in which it released a series of helpful “Information Guides” concerning updated and specific...more

McAfee & Taft

Maintaining Oklahoma tax incentives after COVID-19

McAfee & Taft on

As businesses look to reopen and recover from the COVID-19 pandemic, they should be attentive to Oklahoma tax incentives previously awarded to them to ensure all requirements are met to continue to avail themselves of these...more

Genova Burns LLC

Changes Coming to New Jersey Long-Term Tax Exemption Statute

Genova Burns LLC on

Several bills affecting the long-term tax exemption statute are slowly making their way through the New Jersey Legislature. While each bill addresses different provisions of the statute, the common theme among them is one of...more

Smith Anderson

Tax Provisions in the North Carolina 2019 Appropriations Act

Smith Anderson on

This Alert summarizes the more significant tax provisions included in House Bill 966, the 2019 Appropriations Act (the “Bill”). The Bill, a Conference Committee measure reconciling the House and Senate budget proposals, was...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 10, Issue 4

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NEW YORK STATE 2019-20 BUDGET BILL ENACTED - As we went to press, the New York State Legislature passed the New York State Budget Bill for 2019-20, containing several new and important tax provisions. S. 1509-C/A. 2009-C....more

Faegre Drinker Biddle & Reath LLP

2018 Indiana Property Tax Exemption Applications Due Soon; Preserving Historical Buildings An Exempt Charitable Purpose

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The Indiana property tax filing season is upon us, with Form 136 exemption applications for the January 1, 2018 assessment date due by April 1st for taxpayers wishing to claim exemptions for real and personal property. ...more

A&O Shearman

House Passes Tax Cuts and Jobs Act: How the Senate Proposal Compares

A&O Shearman on

On November 2, 2017, the House Ways and Means Committee (the “House Committee”) released its plan for comprehensive tax reform: the “Tax Cuts and Jobs Act of 2017” (H.R. 1) (the “House Bill”). Following a week of hearings,...more

Best Best & Krieger LLP

The Proposed Tax Plan: What Public Agencies Should Know

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Earlier yesterday, we presented a webinar, “Tax Reform: What D.C.’s Actions Could Mean for Public Agencies,” that looked at how Congress’ actions in the next couple of months will impact such things as municipal bonds and...more

Eversheds Sutherland (US) LLP

Here’s the Deal: Georgia Governor Signs Several Significant Tax Bills

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Following the conclusion of Georgia’s 2016 legislative session, Governor Nathan Deal signed into law several tax bills touching on a wide range of tax matters, including sales and use taxes, property taxes, corporate income...more

Bond Schoeneck & King PLLC

High Court Hears A Pair of RPTL § 420-a Cases on October 2014

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We’re starting off our new blog season after a bit of a break with a recap of two key exemption cases that will be making waves again soon. Specifically, on October 21, 2014 the New York Court of Appeals heard oral arguments...more

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