State & Local
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June 24, 2025
Mass. Condo Value Won't Get Reduced, Board Says
The fair cash value of a Massachusetts condominium should not be lowered, the state Appellate Tax Board ruled, finding the owner failed to prove the property had decreased in value since she purchased it two months before.
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June 24, 2025
Texas To Devote $51 Billion Toward Property Tax Relief
Texas will earmark $51 billion toward property tax relief under its $338 billion biennial spending plan that was signed into law by Gov. Greg Abbott.
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June 24, 2025
Texas Extends Franchise Tax Break For R&D Costs Past 2026
Texas extended a franchise tax credit for qualifying research and development activities beyond 2026 under a bill signed by Gov. Greg Abbott.
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June 24, 2025
Utah Revenue Through May Rises $773M
Utah's general revenue collection from July through May beat last year's total for that period by $773 million, according to a report by the state Tax Commission.
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June 24, 2025
Vt. General Revenues Through May Up $221M
Vermont's total general fund revenue collection from July through May outpaced last year during the same period by $221 million, the state Agency of Administration reported.
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June 23, 2025
NY Tribunal Blocks Brownfield Tax Credit For Offsite Costs
A brownfield developer can't claim New York's brownfield redevelopment tax credit on capitalized costs related to water main improvements serving the site, the state tax tribunal ruled in an opinion released Monday, overturning an administrative law judge's determination.
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June 23, 2025
Ky. Justices Quash T-Mobile's Service Fee Refund Request
A Kentucky trial court correctly ruled that T-Mobile wasn't entitled to a refund of 911 service charges it previously paid for its prepaid cellular customers, the state Supreme Court ruled.
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June 23, 2025
Takings Not Enough To Lower Lot Value, Mass. Board Says
A half-acre parking lot in Massachusetts was not overvalued by a local assessor despite temporary and permanent takings by the state highway department during road construction, the state Appellate Tax Board said in a decision released Monday.
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June 23, 2025
Mass. Home Was Overvalued, Tax Board Rules
A Massachusetts home should have its value lowered based on the home's purchase price and comparable sales in the area, the state Appellate Tax Board said in a ruling released Monday.
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June 23, 2025
East Lansing To Pay $7.8M After High Court Energy Fee Ruling
East Lansing, Michigan, has agreed to pay $7.8 million to its residents for an electric bill charge that the Michigan Supreme Court deemed to be a hidden tax.
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June 23, 2025
Oregon Court OKs Biz Deductions For Horse Boarders
An Oregon couple conducted a horse boarding operation for profit and is entitled to deductions for expenses that were denied by the state Department of Revenue, the Oregon Tax Court said.
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June 23, 2025
No Break For Early Pay After Late Postmark, Ore. Court Says
An Oregon company could not show that its property tax payments were mailed before the due date for receiving a discount for early payments, the state tax court said.
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June 23, 2025
Ohio Board OKs Tax Exemption For Community Center
A community center in Ohio owned by a community authority qualifies for a public purpose property tax exemption, the state Board of Tax Appeals ruled, saying a private entity that ran the center's operations didn't void the exemption.
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June 23, 2025
Weil Gotshal Hires Akin Gump Tax Partner In NY
Weil Gotshal & Manges LLP announced Monday the hiring of a partner at Akin Gump Strauss Hauer & Feld LLP as a tax partner out of Weil's New York office.
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June 23, 2025
New York Tax Revenue Surges $2.27B
New York's general revenue collection from May through June outpaced last year by $2.27 billion, according to a report by the state Department of Taxation and Finance.
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June 23, 2025
Oregon Lawmakers OK Extending Brownfield Tax Breaks
Oregon would extend its program of local property tax incentives for brownfield development by six years under legislation passed by the state House of Representatives.
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June 23, 2025
Oregon House Passes Bill To Nearly Double Lodging Tax
Oregon would nearly double its lodging tax rate under legislation approved by the state House.
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June 23, 2025
Texas Authorizes Tax Break For Border Safety Infrastructure
Texas authorized a property tax exemption for real property used to install border security infrastructure in counties that border Mexico, pending voter approval of a proposed amendment to the state constitution, under a bill signed by Gov. Greg Abbott.
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June 23, 2025
Ore. Lawmakers OK Barring Farm Tax Break For Illegal Pot
Oregon farmland would lose eligibility for a tax break if its owner is found to be illegally growing marijuana on it under legislation approved by state lawmakers.
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June 23, 2025
Oregon Sets Uniform Deadlines For Tax Refund Requests
Oregon is establishing uniform deadlines for requesting refunds of taxes administered by the state Department of Revenue under legislation signed by Democratic Gov. Tina Kotek.
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June 20, 2025
NY ALJ OKs Like-Kind Exchange On Investors' Same-Day Sale
Two New York residents qualify for a like-kind exchange deferment of gains they received from selling an apartment building on the same day they obtained its title from a partnership they were invested in, a New York administrative law judge said in a determination released Friday.
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June 20, 2025
Texas Justices Pass On USA Today, Tax Firm Defamation Fight
The Texas Supreme Court on Friday declined to take up a venue dispute in a defamation suit against USA Today over a 2021 investigative series into tax services and technology company Ryan LLC.
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June 20, 2025
REIT Wants Mo. Justices To Review City Tax On Rental Income
Rental income from property owned by healthcare real estate investment trust Ventas Inc. should not be taxed by Kansas City, Missouri, as income from business activity, the company said, seeking review of the case by the state supreme court.
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June 20, 2025
Arizona Voters To Decide On Local Grocery Tax Cap
Arizona cities and towns would be barred from imposing new or increased grocery tax rates above 2% if voters approve a state constitutional amendment proposed in a resolution approved by lawmakers Friday.
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June 20, 2025
Taxation With Representation: Latham, Paul Weiss, Covington
In this week's Taxation With Representation, Nippon Steel closes its purchase of U.S. Steel, Hunter Point Capital buys a minority stake in Equitix, Eaton acquires Ultra PCS Ltd. from the Cobham Ultra Group, and Eli Lilly and Co. acquires Verve Therapeutics.
Expert Analysis
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.