With fewer fireworks than many expected, Governor Brian Kemp’s comprehensive tort reform legislation achieved passage by a comfortable margin in the Georgia State Senate on Friday. Garnering a 33-21 vote mostly along party...more
While Ohio municipalities generally do not rely on voted ad valorem property taxes as a primary source of funding, such taxes can serve as a useful part of a municipality’s revenue base, and state law, principally in Ohio...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 88th Regular Session (2023) of the Texas Legislature approved HB 2071 (the "Bill"), which revises the way public facility corporations ("PFCs") can be utilized to own and operate affordable housing. Affordable housing is...more
In times of emergency, the functions of different levels of government can often become cloudy. Figuring out which governmental unit has the authority to take a particular action can be confusing at such times. While this...more
In a tax case that has had more twists and switchbacks than the Swiss Glacier Express, rail carrier CSX scored an important victory on March 23, 2018, in its decade-long effort to challenge what they contended was an...more
2018 Deadline for Claiming Qualified Eligible Manufacturing Personal Property Exemption is February 20, 2018 - Qualified new and used personal property (as defined by MCL 211.9m and 211.9n) is exempt from ad valorem...more
This SALT Alert summarizes many of the major legislative, judicial, and administrative developments affecting Alabama business taxpayers with respect to income, transactional, and property taxes. The Spring 2015 legislative...more