Haight Partner Greg Rolen Testifies About SB 907 Before the California State Assembly
The Buzz, An Economic Development Podcast | Episode 82: Burnie and Kara
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
4 Key Takeaways | Mid-Year Tax Update
Maryland's Controversial Tax on Digital Advertising Explained
#WorkforceWednesday: OSHA Issues COVID-19 Citations, Michigan Enacts Liability Shield, and States Battle for Telecommuter Taxes - Employment Law This Week®
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Videocast: 2020 – The year of digital taxation
Podcast: State Taxation of Digital Health Products
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
On September 5th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by HalfMoon Education, Inc. The webinar discussed recent New York tax developments. Here are five key takeaways from the webinar...more
For California property owners that could potentially reduce their property taxes with a decline-in-value assessment appeal, the property tax assessment appeals for 2024 are due by either September 16 or December 2 depending...more
This Alert summarizes all the material amendments to Chapter 105 of the North Carolina General Statutes ratified to date during the General Assembly’s 2024 short session....more
New York State offers the School Tax Relief (STAR) program to provide a bit of property tax relief to eligible homeowners. ...more
A Summary Review of Tax Legislation, Court Decisions, Opinions of the Attorney General and Published Rulings of the Tax Commissioner Published from January 1, 2023 through November 10, 2023....more
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
Our previous Client Alert discussed assessable transfers of interest or “ATIs” and Fee in Lieu of Tax “FILOT” Agreements in the aftermath of significant amendments to South Carolina’s Tax Code in 2022. As discussed...more
Beginning with taxes levied for collection in 2025, a newly enacted Washington property tax statute provides an exemption from the state-imposed portion of personal property tax for qualified personal property used for the...more
Tax Court Modifies Rushmore Method for Hotel Valuation. The Maryland Tax Court recently modified the traditional Rushmore income approach used to determine the fair market value (FMV) of the real estate component of a hotel....more
Nebraska Governor Jim Pillen’s ambitious plan to provide $2 billion in property tax relief via an increase in the sales tax rate and an expansion of the sales tax base is stirring significant debate. Part of his proposal is...more
Since 2000, the Virginia legislature has granted individual landowners and partnerships up to $17,500 in tax credits for leaving waterway-adjacent stands of trees intact when harvesting timberland. To claim this credit,...more
South Carolina companies with any real or personal property placed in service in the state annually complete and file a PT-300, the state’s property tax return form. Companies that have entered into a negotiated Fee in Lieu...more
In Chapter 59 of the Laws of 2023, the New York State Legislature amended three aspects of the senior citizens exemption (Real Property Tax Law §467) and the exemption for persons with disabilities and limited incomes (RPTL...more
Florida Senate Bill 102, commonly referred to as the Live Local Act (the Act), provides that certain developments will be eligible for a 75 percent or 100 percent ad valorem tax exemption (also known as the "Missing Middle"...more
The Massachusetts House and Senate voted in favor of a Massachusetts tax relief bill. The legislation is now on Governor Maura Healey’s desk, and she has until October 8th to act. More than two decades have passed since the...more
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
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
When has a tax collection procedure gone so far as to violate the Takings Clause of the U.S. Constitution? On May 25, 2023, the U.S. Supreme Court issued its decision in Tyler v. Hennepin County, 598 U.S. ____ (2023), holding...more
On May 25, 2023, the Supreme Court decided Tyler v. Hennepin County, Minnesota, No. 22-166, holding that, upon seizure of their real property for unpaid property taxes, the Takings Clause of the Fifth Amendment of the U.S....more
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
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
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
Rhode Island Senate leadership is backing legislation that would exempt the first $100,000 of tangible property from property taxation by municipalities. The tangible tax is currently levied on businesses for property other...more
On March 10, 2023 at 11:00 a.m., the Connecticut General Assembly’s Planning and Development Committee will hold a public hearing on the following bills of interest to both commercial and residential taxpayers...more