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Moore & Van Allen PLLC

Client Alert: South Carolina Freezes Certain Nonprofit Low-Income Housing Property Tax Exemption Applications

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Key Points - This is the second late-session bill affecting the nonprofit housing property tax exemption. As covered in our May 12, 2026, client alert, H. 5006 was amended on the Senate floor to rewrite the exemption under...more

Hogan Lovells

UK Real Estate: The ban on upwards-only rent reviews: key questions answered

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An earlier version of this article appeared in Estates Gazette. In July last year, the government introduced the English Devolution and Community Empowerment Bill to parliament. To the surprise of the commercial property...more

Vorys, Sater, Seymour and Pease LLP

10th District Declares Key Provisions of HB 126 Unconstitutional

On April 28, 2026, the Tenth District Court of Appeals found unconstitutional the restrictions imposed on non-property owners seeking to increase property tax valuations. In so holding, it reversed the dismissals by the...more

Stikeman Elliott LLP

“One Kick at the Can”: The SCC Clarifies Cause of Action Estoppel in Patrick Street Holdings

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On May 8, 2026, the Supreme Court of Canada released its decision in Patrick Street Holdings Ltd. v. 11368 NL Inc., 2026 SCC 15, clarifying the scope and application of res judicata  and in particular cause of action...more

FBT Gibbons LLP

Commercial Real Estate Distress: An Introduction to Debt-for-Equity Exchanges

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Commercial real estate is in a sorting period. The Mortgage Bankers Association estimates roughly $5 trillion in commercial mortgages will mature between 2025 and 2029, with approximately $875 billion maturing in 2026 alone....more

Blake, Cassels & Graydon LLP

When Joint Venture Financing Fails: Mortgage Structures, Value Protection and Partner Alignment

For investors, developers and lenders alike, understanding the key considerations and potential pitfalls of joint venture financings is essential to protecting the interests of each stakeholder and managing complex situations...more

Kohrman Jackson & Krantz LLP

Cleveland TIF District Proposal Targets East Side Revitalization and Investment

The Bibb Administration presented a plan for two East-side TIF Districts to the City Planning Commission on May 1, 2026. The Hough-St. Clair Superior TIF will encompass almost 1,400 acres and the administration projects it to...more

DarrowEverett LLP

Florida's Live Local Act and YIGBY Form Unified Affordable Housing Strategy

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Florida's affordable housing crisis is not new, but the state's legislative response is becoming increasingly sophisticated. With Florida adding nearly 470,000 new residents in 2024 alone, the largest numeric gain of any...more

Mayer Brown

Real Estate Non-Imputation Endorsements: A Primer For Capital Partners

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A curious character in the modern real estate transaction is the “non-imputation endorsement.” Its name reveals little of its nature. Despite its expense—generally 15% to 20% of the cost of the basic premium—it remains...more

Arnall Golden Gregory LLP

Eminent Domain and Condemnation in Commercial Retail Real Estate: A Practical Guide for Owners, Tenants, and Lenders

When a governmental authority targets all or part of a shopping center or mixed-use project for public improvement, the impact rarely falls on a single party. Fee owners, outparcel owners, anchor tenants, inline tenants,...more

Farrell Fritz, P.C.

Huntington’s Proposed PILOT “Offset” Policy Risks Undermining the Town’s Own Development Goals

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The Town of Huntington is reportedly considering a policy that would require developers receiving Payment in Lieu of Taxes (“PILOT”) benefits to make additional contributions intended to offset perceived impacts on taxpayers,...more

Moore & Van Allen PLLC

Client Alert: South Carolina Property Tax Exemption for Nonprofit Low-Income Housing: Critical Legislative Development

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Key Points: Pending South Carolina legislation would unexpectedly amend the nonprofit housing property tax exemption statute....more

Polsinelli

IRS Opens the Door on Syndicated Easement Settlements: Limited Time Offers Coming

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Key Takeaways - The IRS announced it will soon release settlement terms for certain syndicated conservation and historic preservation easement disputes under Section 170(h)....more

McNees Wallace & Nurick LLC

Court overrules Exeter Township’s preliminary objections in municipal property sale dispute

Seven Development Group Incorporated v. Exeter Township, No. 25-12104 (C.C.P. Berks County Mar. 16, 2026) (Fudeman, J.) - In a case raising important questions about municipal bidding procedures, standing to challenge public...more

Jackson Walker

The Supreme Court of Texas Establishes a Two-Pronged Approach to Addressing Double-Fractions in Mineral Deeds

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For decades, Texas mineral owners, royalty holders, and their successors have grappled with a deceptively simple question: when an antiquated deed uses a “double fraction” involving 1/8, does 1/8 carry its ordinary...more

Sullivan & Worcester

Media Coverage – Suffolk Superior Court Allows City of Boston Commercial Property Class Action to Proceed

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Suffolk Superior Court recently denied the City of Boston’s motion to dismiss a proposed class action lawsuit challenging alleged retaliatory property tax assessment practices affecting commercial property owners who appealed...more

Blake, Cassels & Graydon LLP

Considérations liées à la règle caveat emptor dans le contexte de l’immobilier commercial

L’expression caveat emptor, qui signifie « que l’acheteur prenne garde », est une doctrine importante dans le contexte des opérations immobilières au Canada. La Cour supérieure de justice de l’Ontario (la « CSJO ») a...more

Sullivan & Worcester

Sullivan Attorneys Obtain Superior Court Win in Class-Action Tax Case

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Sullivan & Worcester scored a win at Suffolk Superior Court as the Court denied the City of Boston’s motion to dismiss a class action lawsuit, filed by Sullivan & Worcester and Pioneer New England Legal Foundation on behalf...more

Morgan Lewis

Major Changes to Real Estate Transfer Tax for Share Deals Have Failed—For Now

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As part of the passage of the Ninth Tax Advisory Amendment Act, the German Federal Parliament recently adopted significant amendments to the Real Estate Transfer Tax Act. These amendments are primarily aimed at standardizing...more

Pullman & Comley - For What It May Be Worth

Connecticut General Assembly Revises Solar PV Exemption Statute Again

During its 2025 legislative session, the Connecticut General Assembly amended Connecticut General Statutes (C.G.S.) Sec. 12-81(57) to expand the eligibility of certain solar photovoltaic (PV) equipment for property tax...more

Bennett Jones LLP

Time Of The Essence Clauses and Indefinite Obligations In Commercial Contracts - Nova Fish Farms Inc. v. Cold Ocean Salmon Inc...

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In February 2020, Nova Fish Farms Inc. (Nova Fish) entered into an agreement to purchase several trout farms from Cold Ocean Salmon Inc. (Cold Ocean). The trout farms were situated on provincially leased land and could not be...more

Best Best & Krieger LLP

When Summary Proceedings Are Not So Summary: Practical Options Amid California Unlawful Detainer Delays

California’s unlawful detainer process is described as a “summary” proceeding. A defendant has just 10 business days to respond to an action for eviction and the trial is supposed to be held within 20 days of a request....more

Woods Rogers

Common Capital-Raising Mistakes That Trip Up Real Estate Sponsors

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Raising equity is a core component of nearly every commercial real estate project, but it also introduces legal considerations that sponsors sometimes underestimate. Once outside investors are involved, a transaction is no...more

Blake, Cassels & Graydon LLP

Insolvabilité au Canada : Principaux développements et tendances émergentes

Plusieurs décisions judiciaires notables rendues en 2025 demeurent importantes pour les entreprises, les prêteurs commerciaux et les professionnels de l’insolvabilité. Dans ce bulletin, nous résumons certains des...more

Cole Schotz

Spring is Fast Approaching…So are NJDEP Spring Season Deadlines!

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As many in the New Jersey commercial real estate industry know, NJDEP’s controversial REAL Rule was adopted on January 20, 2026. Yes, as we reported here, it really happened. Welcome to the REAL Rule Era....more

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