Key Lease Work Letter Issues When the Landlord Is Doing the Work
Real Estate Leasing Tips for Nonprofits
SDNY Chooses “Time Approach” to Calculating Lease Termination Damages Collectible Against a Bankrupt Estate
Effective Lease Negotiations for Healthcare Practices
ASC 842: Private Companies On The Clock After Delay
Lease Negotiations – Interview with Jeff Moerdler, Member, Mintz Levin
Taking it Seriously: Unusual Lease Violations in Virginia
In the recent case of Prosser v Ricketts [2024] UKUT 264 (LC), the Upper Tribunal Lands Chamber (UT) had to decide whether barristers’ chambers rooms should be treated as a collective, single unit for business rates purposes,...more
The launch of the Kingdom of Saudi Arabia’s (the Kingdom) Vision 2030 Program preceded the announcement of numerous ground-breaking Mega and Giga-projects throughout the country. Eight years on, recent MEED data estimates...more
In 2007, the North Carolina General Assembly established the Renewable Energy Efficiency Portfolio Standards ("Standards"), which required that all investor-owned utilities in the state obtain 12.5% of their energy needs from...more
Based on the 1978 voter initiative commonly referred to as “Proposition 13,” the government can reassess the value of real property for taxation purposes after a “change in ownership” of the property. The meaning of “change...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SINGAPOREAN LAW - INTRODUCTION - There are two systems of land registration in Singapore: registration under the Registrations of Deeds Act, known as “unregistered land”,...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER PORTUGUESE LAW - I. INTRODUCTION - Portugal is an Iberian Peninsula country, bordered by the Atlantic to the west and south and Spain to the north and east. In addition to...more
North Carolina taxes both real estate and personal property, but differing valuation schedules and processes for the two types can lead to confusion and inflated tax bills for industrial property owners. Understanding how...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CYPRIOT LAW - A. GENERAL - 1. Introduction - Cyprus is a common law jurisdiction, and its legal system is based on the UK one. It is a clear and robust system which...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SINGAPOREAN LAW - INTRODUCTION - There are two systems of land registration in Singapore: registration under the Registration of Deeds Act, known as “unregistered land”, and...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER AUSTRALIAN LAW - The majority of land in Australia consists of freehold title. Registration of ownership of freehold title is recorded using the Torrens system. The Torrens system...more
The leasehold condominium structure has become a popular way for landlords and nonprofit entities to establish or modify their relationship to permit space that the nonprofit would formerly lease to qualify for a real...more
Real estate developers in Florida are buying and improving rural land at a record pace. In many cases, this land has been devoted to purposes which resulted in the land being categorized as agricultural for real estate tax...more
A recent opinion, 731 Market Street Owner, LLC v. City and County of San Francisco (Cal. Ct. App., June 18, 2020, No. A154369) 2020 WL 3285962 (“731 Market Street Owner”), issued by a California Court of Appeal in San...more
On 28 March 2020, the lower chamber of the Polish Parliament (Sejm) enacted an amendment to the Law on Special Measures for COVID-19 and Crisis Prevention (hereinafter referred to as the Amendment). With reference to the real...more
An Illinois Appellate Court recently ruled that the general homestead exemption applies to a couple leasing a single-family home. In Shrake v. The Rock Island Treasurer, the Court determined the couple, as leaseholders, were...more
The deadlines for California nonprofit organizations seeking to initially obtain or renew exemption from real estate or personal property taxes are quickly approaching. Please join us as we review the current state of the law...more
On August 7, the Chicago Department of Finance delayed the effective date of the imposition of the Personal Property Lease Transaction Tax (the Lease Tax) on cloud computing services from September 1, 2015, to January 1,...more
Arizona House Bill 2128, which was signed into law by Governor Doug Ducey on March 23, 2015, has potential impact on the commercial real estate leasing market. The bill enables owners of real property that is leased to...more
In a set of comprehensive regulations affecting non-agricultural leasing on Indian land, the Department of the Interior, Bureau of Indian Affairs made sweeping changes and largely exempted property taxes on permanent...more
Since the Supreme Court’s 1973 decision in Mescalero Apache Tribe v. Jones, it has been clear that state and local tax authorities could not assess property tax on permanent improvements located on tribal trust land when...more
On July 15, 2013, the United States Court of Appeals for the Second Circuit held that a state may impose a generally applicable personal-property tax on property owned by non-Indians but leased to an Indian tribe and used for...more
In this issue: - The Green Deal - Impact on Commercial Real Estate - High Value Residential Property Tax - Announcements and Events - Transaction Profile - Focus on Henderson Global Investors ...more