5 Key Takeaways | OBBBA: State and Local Tax Issues and Impacts – Analysis and Practical Guidance
3 Key Takeaways | Update on Chicagoland Local Taxes
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
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
State and Local Taxation: Headline News and Trends (CPE/CLE)
The New York State Legislature on May 26, 2026, enacted the 2026-2027 New York State Budget Bill, Part HH of which amends Article 30-C of the New York State Tax Law by adding Sections 1350 to 1356 titled "City Surcharge on...more
The deadline to challenge property tax assessments for the 2026 tax year for the majority of Westchester County taxpayers is rapidly approaching on June 16, 2026. Unlike some counties that utilize a single, countywide tax...more
Kilpatrick partners David Hughes and Jordan Goodman recently spoke at the annual AGN International “2026 Americas Regional Meeting.” Their presentation discussed “State and Local Tax Hot Topics: 2026 and Beyond.” David and...more
A proposed constitutional amendment was passed by both chambers of the Florida Legislature during a special session yesterday. The measure will appear on the November 2026 general election ballot and requires 60% voter...more
New York’s newly adopted pied-à-terre tax adds yet another layer of complexity for owners of high-value residential property in New York City. Beginning July 1, 2026, certain non-primary residences will be subject to...more
On May 28, 2026, New York Governor Kathy Hochul signed legislation imposing an annual property tax surcharge — referred to as a “pied-à-terre tax” — on certain New York City properties valued at $5 million or more....more
On June 1, 2026, the Illinois General Assembly passed S.B. 3019, which serves as the state’s budget bill. Via a late amendment, Illinois will make a number of significant tax changes. Here, in part one of this Legal Alert...more
The Pennsylvania Supreme Court recently ruled that a tax-exempt organization did not have to pay a Storm Water Management Fee because the charge was a tax and not a fee. This ruling provides a refund opportunity for any...more
While much attention lately has been on New York City’s budget and the potential imposition of a pied-à-terre tax, a recent decision of the New York City Tax Appeals Tribunal (the "Tribunal") shines a light on another...more
Welcome to the May 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed...more
New York State Governor Kathy Hochul has provided details for calculating the highly controversial pied-à-terre tax on second homes in New York City. A hurdle facing the proposed tax is that the New York City Department of...more
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
If you own income-producing property in Connecticut you may already be aware that many municipalities require an annual Income & Expense (I&E) report to be filed with the local assessor. ...more
228 Hours and Counting… As of noon on Friday, May 8, there will be exactly 228 hours left in the 2026 Legislative Session before the required Constitutional adjournment deadline of midnight on Monday, May 18. With this...more
On 30 April 2026, the Pennsylvania Supreme Court (the Court) issued its long-awaited decision in Borough of West Chester v. Pa. State System of Higher Education & West Chester University. A majority of the Court held that the...more
Welcome to the April 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed...more
A major telecommunications provider was subject to a landmark consumer class action that resulted in nearly $1 billion being recovered from more than 1,500 taxing jurisdictions nationwide. Filed on behalf of a class of nearly...more
1. Types of business entities - The most common types of legal entities adopted in Argentina are the limited liability company (“Sociedad de Responsabilidad Limitada” or “SRL”), the corporation (“Sociedad Anónima” or “SA”)...more
Two reports issued in the past week illuminate the explosive growth in the use of tax increment financing (TIF) districts throughout Illinois and how those TIF districts are affecting the property tax burden for local...more
With only about a week until the March 31 filing deadline, time to file your real property tax complaints is quickly running out. For tax year 2025, nine of Ohio’s counties were required to reappraise real property tax values...more
Welcome to the March 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed...more
The Oregon Legislature has passed HB 4148, which, if signed by Governor Kotek, will provide local governments with more flexibility when it comes to spending transient lodging tax (TLT) revenue. HB 4148's Changes to...more
At the end of 2025, Ohio’s General Assembly passed five companion bills to reform the state’s property tax system, responding to widespread concerns about rising real estate values and tax burdens....more
A coalition of business and antitax groups announced that it has submitted more than 1.3 million signatures to qualify the “Local Taxpayer Protection Act to Save Proposition 13” for the November 2026 ballot. These groups...more
As reported last week, Senate Bill 1510 (“SB 1510”) was passed by the Oregon Senate on February 24, 2026. It was passed by the Oregon House of Representatives on March 4, 2026. Now, it sits on Governor Tina Kotek’s desk...more