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Zoning, Planning & Land Use Tax

Read Zoning, Planning & Land Use updates, news, and legal analysis from leading lawyers and law firms:

A Primer on the New Federal Qualified Opportunity Zone Provisions*

by Butler Snow LLP on

For many years, the Internal Revenue Code has provided various incentives aimed at encouraging economic development and investments in low-income and/or distressed communities by providing certain tax benefits to businesses...more

Opportunity Zones: Tax Reform’s New Economic Development Tool

by Balch & Bingham LLP on

The Tax Cuts and Jobs Act (Pub. L. 115-97, referred to herein as the “Act”) provides new incentives for investing in certain low-income communities called “Opportunity Zones.” This briefing provides an overview of the new...more

Governor's Proposed Suspension of Tax Credits Could Stall Real Estate Development

by Harris Beach PLLC on

Governor Cuomo’s recently released Executive Budget may not be well received amongst those planning on redeveloping urban areas, restoring historic structures, remediating contaminated real property or proposing affordable...more

Seminole County Approves Resolution on Vested Rights Applications For School Impact Fees

In an update to our recent eblast, the Seminole County Board of County Commissioners has approved the...more

Osceola County Proposes Increased School Impact Fees and Outlines Application Timeline For Avoiding New Mobility Fees

On January 16, 2018, the Osceola County School Board voted to approve new school impact fees for all residential developments. The proposed ordinance — which has not yet been passed by the Osceola County Board of County...more

Second Department Upholds Loss of Religious Use Real Property Tax Exemption

by Farrell Fritz, P.C. on

On January 18, 2018, the Appellate Division, Second Department, upheld a decision denying an application for a religious real property tax exemption on the grounds that the property owner’s use of the main structure as a...more

Implication of Daishowa to Purchasers

by Bennett Jones LLP on

Since the decision of the Supreme Court of Canada in Daishowa-Marubeni International Ltd. v. Canada, 2013 SCC 29 [Daishowa], clarity exists for how a vendor treats abandonment obligations on the sale of resource...more

JEDDs face new reporting rule promulgated by the Ohio Department of Taxation

by Bricker & Eckler LLP on

A new state rule requires joint economic development districts (JEDDs) to report and file certain information with the Ohio Tax Commissioner by February 12, 2018. Communities that have used JEDDs to support economic...more

Tax Reform Actualized and the Impact on Affordable Housing and Community Development

by Ballard Spahr LLP on

As we know, the President has signed what was originally titled Tax Cuts and Jobs Act, the most significant overhaul to the U.S. Tax Code since 1986. The President signed the Act into law after the first of the year in order...more

Tax Reform's New Incentives for Investments in Low-Income Communities: Part 1 - State Governors Given Responsibility for...

by Holland & Knight LLP on

• A new tax incentive in the recently enacted Tax Cuts and Jobs Act would allow investors selling appreciated securities or other investment property to defer tax on those gains to the extent that the proceeds are reinvested...more

From Red to Black: Using Tax Credit Programs to Complete the Project

Similar to other industries in today’s economy, our contractor and developer clients deal in a highly competitive marketplace. As contractors and developers seek opportunities to expand business, they should consider some...more

West Coast Real Estate Update - November 2017 #2

by Holland & Knight LLP on

Absence of Private Activity Bonds from House Tax Proposal Could Hurt Affordable Housing - While a lot of people are discussing the ways in which the tax proposals coming out of Congress will impact personal and corporate...more

Extension of Property Tax Discount in Miami-Dade and Potentially Other Counties

by Bilzin Sumberg on

On September 4, 2017, Governor Scott issued Executive Order 17-235 in response to anticipated severe damage across Florida due to Hurricane Irma. The Executive Order granted the Florida Department of Revenue authority to...more

CT Creates New Brownfields Program, Adopts Brownfields Tax Credit

by Holland & Knight LLP on

Buried in an 881-page budget bill passed Thursday by the Connecticut General Assembly was a new program to support remediation and reuse of brownfields – properties long contaminated and underutilized – as well as new job...more

Urban Agricultural Incentive Zones Act Extended

by Coblentz Patch Duffy & Bass on

On September 27, 2017, California Governor Jerry Brown signed an extension of the Urban Agricultural Incentive Zones Act. Rather than sunsetting on January 1, 2019, the Act now extends until January 1, 2029....more

District Court Invalidates Wheat Ridge Anti-TIF Initiative

On September 8, 2017, a Jefferson County District Court ("Court") essentially struck down Ballot Question 300 (“BQ300”), approved by the Wheat Ridge ("the City") voters on November 3, 2015. The ballot question was an...more

South Carolina Conservation Easements for Farm and Forestry Property

by McNair Law Firm, P.A. on

There are 12.9 million acres of commercial forestland in South Carolina. More than half of the forestland is family-owned, and 82% of private owners live on the land. The state also has about 25,000 farms, which encompass 4.9...more

Virginia’s Tourism Development Financing Program Gains Steam Around the State

by Williams Mullen on

The unique financing alternative afforded to tourism project developers under Virginia Code Section 58.1-3851.1 creates exciting opportunities for growth in tourism and resort areas throughout the state. The expected...more

The Special Economic Zones system extended to cover the entire territory of Poland

by Dentons on

The Polish government has just announced plans to replace the existing Special Economic Zones (SEZ) — scheduled to expire in 2026 — with a new system of permits providing a tax exemption for investments made anywhere in...more

Courts Issue Victories To Conservation Easement Donors

by Fox Rothschild LLP on

August brought three wins for taxpayers who donated conservation easements that were challenged by the IRS. In all of the cases, terms of the conservation easement deed document carried the day....more

Issues, challenges and opportunities in the real estate and housing sector in Côte d’Ivoire

by Dentons on

For many years, population growth, combined with sustained urbanisation, has created enormous needs in all sectors, including the housing sector, in Côte d'Ivoire....more

California Supreme Court Decision Makes it Far Easier to Raise Taxes

by Miller Starr Regalia on

Since California voters approved Proposition 13 in 1978 to limit property taxes, raising taxes to fund infrastructure, facilities, and services has required a vote at a general election. In subsequent years, Propositions 62,...more

Seattle Waterfront’s Local Improvement District: An Introduction

The Seattle Waterfront Project is a step closer in its plans for redevelopment, or at least a step closer in estimating a piece of its funding. Earlier this month, the City of Seattle received a feasibility study revealing...more

Under the Dome: Inside the Maine State House

by Pierce Atwood LLP on

Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House. Republicans Challenge Wording of Medicaid Expansion Question on Fall Ballot - Question 2 on...more

Are Land Use Fees the Solution to Long Island’s Fiscal Challenges? – Part 3

by Farrell Fritz, P.C. on

In this post, which is the third and final segment of a three-part series, we look at real property recording and related fees, which have increased significantly in Nassau and Suffolk Counties in recent years. Like illegal...more

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