News & Analysis as of

State Taxes Tax Assessment

Morgan Lewis

Upcoming Deadline to Dispute California Property Tax Valuation

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For California property owners that could potentially reduce their property taxes with a decline-in-value assessment appeal, the property tax assessment appeals for 2024 are due by either September 16 or December 2 depending...more

McNees Wallace & Nurick LLC

Pennsylvania Real Estate Annual Assessment Appeal Deadlines Are Quickly Approaching for Tax Year 2025

Pennsylvania real estate taxes are usually very large line items on any corporate balance sheet. Accordingly, you should be reviewing your assessed value(s) on an annual basis if you are a Pennsylvania commercial or...more

Blank Rome LLP

Misapplication of Complete Auto

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The South Dakota Supreme Court recently analyzed the four-part Complete Auto test to determine if the State’s use tax results in a burden on interstate taxation in Ellingson Drainage, Inc. v. South Dakota Department of...more

Venable LLP

Maryland Tax Updates - January 2024

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Tax Court Modifies Rushmore Method for Hotel Valuation. The Maryland Tax Court recently modified the traditional Rushmore income approach used to determine the fair market value (FMV) of the real estate component of a hotel....more

Blank Rome LLP

Assess One, Assess All?

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Over the years, taxpayers have argued that an assessment is barred by a claim of equal protection under the Fourteenth Amendment. A recent Tennessee Court of Appeals case highlights the difficulties that taxpayers face in...more

Pullman & Comley - For What It May Be Worth

New State-Wide Property Tax Proposed in Connecticut Public Hearing Scheduled for February 27, 2023

Two bills pending before the Connecticut General Assembly seek to impose a new state-wide property tax on different classes of real property.  Currently, property taxes are only imposed at the municipal level of government. ...more

Faegre Drinker Biddle & Reath LLP

Indiana Tax Court finds no evidence supports increased assessments of convenience store and gas station

Property Type: Convenience store, with gas station - Date Issued: June 14, 2022 - Assessment Years: 2018, 2019 - Synopsis: Assessor defended the subject property’s $1.9 Million assessment with a 2014 sales...more

Faegre Drinker Biddle & Reath LLP

Indiana Strikes Taxpayer Protections as Assessments Rise, June 15 Appeals Deadline Approaches

In its 2022 legislative session, the Indiana General Assembly eliminated important taxpayer protections against large property tax assessment increases by Indiana’s assessing officials. With these changes, a taxpayer is no...more

Lewis Roca

2021 Arizona Tax Updates

Lewis Roca on

TRANSACTION PRIVILEGE TAX UPDATES LEGISLATION - Senate Bill 1110, Chapter 443. Tribal Exemptions. This bill codified the following exemptions applicable to Indian tribes and tribal members at A.R.S. § 42-5121 et seq.: (1)...more

Blank Rome LLP

Ohio Supreme Court Agrees That Taxpayers’ Appeals Were Timely Due to COVID 19 Tolling Provisions

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On July 15, 2021, the Ohio Supreme Court reversed the Board of Tax Appeals (“BTA”) and held that two taxpayers had timely filed appeals from final determinations of the Tax Commissioner (“Commissioner”) as a result of tolling...more

Franczek P.C.

Illinois Department of Revenue Releases Tentative 2020 Cook County Equalization Factor

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The Illinois Department of Revenue recently released the tentative 2020 Cook County equalization factor, also known as the multiplier. The preliminary factor is 3.0861....more

Lewitt Hackman

2020 Ballot: California’s Propositions 15, 19 Amend Tax on Real Property

Lewitt Hackman on

Of the twelve statewide ballot propositions certified to appear on the ballot for the upcoming election on November 3, 2020, two seek to amend the taxation of real property in California. Before diving into the proposed...more

Burr & Forman

SCDOR Issues New Guidance on South Carolina Tax Appeal Procedures

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The South Carolina Department of Revenue (“DOR”, “SCDOR”, the “Department”) recently issued SC Information Letter #20-22 in which it released a series of helpful “Information Guides” concerning updated and specific...more

Bond Schoeneck & King PLLC

Real Property Tax Grievance Procedures Adjusted Due to COVID-19 Crisis

Assessors have now received the guidance they have been waiting for as to how the real property tax grievance procedures in New York State will change during the COVID-19 crisis. The deadlines for the publication of tentative...more

Faegre Drinker Biddle & Reath LLP

In updated COVID-19 FAQ, Indiana Department of Local Government Finance clarifies application of interest to late property tax...

On April 24th, the Indiana Department of Local Government Finance updated its FAQ covering topics related to “COVID-19 & Executive Orders,” as those orders relate to property tax assessments, collections and payments....more

Roetzel & Andress

Defending Against Ohio Tax Audits And Appealing Ohio Tax Assessments

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The Ohio Department of Taxation (“The Department”) investigates and institutes various types of audits to explore potential non-compliance by businesses. Thus, Ohio businesses should be aware that this potential cost and...more

Burr & Forman

Appealing A South Carolina State Tax Case: Payment Or Bond?

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Taxpayers who disagree with a proposed tax assessment issued by the South Carolina Department of Revenue (SCDOR or DOR) may or may not be able reach an agreement at the administrative level. When taxpayers and SCDOR cannot...more

Bradley Arant Boult Cummings LLP

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more

McCarter & English, LLP

New Jersey Property Tax Appeal Time

It is property tax appeal season in New Jersey. If you own or lease commercial, residential and/or investment property in New Jersey, now is the time to review whether you should file a 2018 appeal. If you own real...more

Proskauer - Tax Talks

IRS Issues Taxpayer Advisory on Prepayment of 2018 Property Taxes

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The IRS announced yesterday, in IR 2017-210 (the “Advisory”), that state property taxes must be “assessed” in 2017 in order for such taxes to be prepaid in calendar year 2017 and therefore deductible in 2017. The Advisory...more

Sheppard Mullin Richter & Hampton LLP

Congress Passes Final Tax Reform Bill: U.S. Tax Reform: The Current State of Play

With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump’s signature. President Trump is widely expected...more

Baker Donelson

Provider Taxes: The Battle over Medicare's Treatment Continues

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For the better part of a decade, hospitals and CMS have fought over the extent to which hospitals may claim as reasonable costs the provider tax assessments levied on them by the individual states in which they operate. In...more

Bradley Arant Boult Cummings LLP

Tennessee Tax Year in Review

Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more

Bradley Arant Boult Cummings LLP

State & Local Tax Alert: Alabama Edition - December 20th, 2013

On December 16, 2013, the Council On State Taxation (COST) released its fifth edition of the COST Due Process Scorecard on Tax Appeals and Procedural Requirements. For the second time in as many scorecards, Alabama ranked in...more

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