State & Local
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August 26, 2025
Ohio Board Denies Tax Break For Church's Vacant School
A portion of a church property with a vacant school on it didn't qualify for a tax exemption, even though the property owner stated its intentions to demolish the school, the Ohio Board of Tax Appeals said.
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August 26, 2025
Ohio House Bills Seek To End Or Limit Property Taxes
Three bills introduced in the Ohio House of Representatives would eliminate property taxes by 2030, allow voters to introduce ballot initiatives to lower property taxes and increase the approval threshold for passage of certain property taxes.
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August 26, 2025
Tax Credit Dispute Sparks $1.3M Lawsuit Against Jersey City
A prominent Garden State developer filed a lawsuit against New Jersey's second-largest city, claiming the city improperly reversed its position on a longstanding tax agreement — demanding nearly $1.3 million in back payments that the developer says it does not owe.
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August 26, 2025
Calif. Senate OKs New Tax Default Property Sales Rules
California county boards of supervisors would be required to take new steps before approving the sale of a tax-defaulted property under a bill passed by the state Senate.
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August 26, 2025
Mass. Tax Amnesty Generated $140M, Revenue Chief Says
Massachusetts collected more than $140 million in revenue from a 60-day tax amnesty program last year, exceeding the initiative's $100 million forecast, the state Department of Revenue commissioner said Tuesday.
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August 26, 2025
Maine's Budget, Tax Chief To Retire
The commissioner of the Maine Department of Administrative and Financial Services since 2019 will retire from state service, the state's governor announced Tuesday.
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August 25, 2025
Calif. Pitfall Prompted Mass.'s PL 86-272 Reg, Official Says
A California court's invalidation of guidance narrowing federal tax protections for certain online activities because that state didn't follow the rulemaking process weighed into Massachusetts' decision to propose a regulation to adopt a similar stance, a Bay State tax agency attorney said Monday.
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August 25, 2025
Ala. Counties Urge Against Changing Remote Seller Tax Rules
Alabama must keep a tax program that allows remote sellers to collect a flat rate and avoid calculating taxes across hundreds of local jurisdictions, a group representing counties in the state said Monday.
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August 25, 2025
Colo. Lawmakers OK Cuts To Business Tax Breaks
The Colorado Senate gave final passage Monday to a group of bills to cut business tax breaks as part of a package state Democrats say is needed to help fill a budget gap caused by federal tax and spending changes.
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August 25, 2025
Mich. Judge Backs 125% Recovery In Tax Foreclosure Deal
A Michigan federal judge has given the initial approval to a settlement between a proposed class of former property owners and two counties over allegations that the counties unlawfully kept surplus proceeds from the sales of their tax-foreclosed properties, a deal similar to one the same judge OK'd last week.
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August 25, 2025
Ind. Tax Court Overturns Kohl's Property Valuation Win
The Indiana Board of Tax Review incorrectly accepted a property appraisal offered by a Kohl's location despite serious flaws in the method, the state tax court ruled, reversing the board and remanding the matter back to it.
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August 25, 2025
Ex-TSA Attorney Among 3 New Lawyers At Kaplan Kirsch
A former Transportation Security Administration attorney is among three lawyers who recently joined Kaplan Kirsch LLP, a Denver-based law firm that specializes in representing state, local and tribal government agencies on projects such as airport expansions and new rail lines.
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August 25, 2025
Connecticut Court Backs Ouster Of Tax Atty Over Rogue Email
Connecticut's former tax legal director was properly terminated after she used her work computer to send unauthorized draft legislation from her personal email account to a lobbyist who assumed that it was the state tax department's official position, a Connecticut appeals panel has ruled.
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August 25, 2025
Pa. Bill Would Repeal Invalid Graduated Income Tax Law
Pennsylvania would formally repeal its graduated income tax that was never allowed to take effect when it passed in 1935 because of the commonwealth's constitutional uniformity clause, under a bill introduced in the Pennsylvania House of Representatives.
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August 25, 2025
NY Bill Seeks Property Tax Credits In Certain Jurisdictions
Some New York taxpayers would be eligible for a tax credit of their property tax amount if the taxpayer lives in certain taxing districts under a bill introduced in the state Senate.
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August 25, 2025
Texas Bill Would OK Low-Population Voter-Approval Tax Rates
The Texas voter-approval property tax rate, the maximum rate a local government can adopt without voter approval, would be reduced for smaller taxing authorities under a bill passed in the state Senate and a House committee.
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August 22, 2025
Colo. House Advances Cuts To Business Tax Breaks
Colorado would scale back a pair of business tax breaks under legislation advanced Friday by the state House of Representatives in a special session called by Gov. Jared Polis to address the impact from the federal budget reconciliation bill signed in July.
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August 22, 2025
State Tax Agencies Hiring IRS Departures To Boost Ranks
More than 20 state revenue departments have hired former IRS employees this year amid a 25% reduction in the federal agency's staff, a development that tax practitioners say could improve states' communication with taxpayers and may prompt auditors to probe federal information on state returns.
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August 22, 2025
NC Justices Affirm Dismissal Of Philip Morris Tax Challenge
A North Carolina administrative court does not have the power to find a state tax law unconstitutional as applied, the state's highest court ruled Friday, upholding a loss for Philip Morris in a $300,000 franchise tax case.
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August 22, 2025
Texas Bill Seeks To Cut Late Property Tax Payment Penalties
Texas would reduce the amount of penalty and interest imposed on late property tax payments under a bill introduced in the state House of Representatives.
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August 22, 2025
Mich. Bills Seek New Tax On Electric Infrastructure Upgrades
Michigan would exempt replacement electric distribution infrastructure from property tax and instead impose an annual tax on the electric utility that owns the infrastructure under bills introduced in the state House of Representatives.
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August 22, 2025
Taxation With Representation: Kirkland, Weil, Fried Frank
In this week's Taxation With Representation, private equity firm Thoma Bravo buys human resources software provider Dayforce Inc. in a take-private deal, Lowe's buys Foundation Building Materials, Nexstar Media Group Inc. acquires fellow media company Tegna Inc., and Soho House & Co. Inc. inks a take-private deal with hotel operator MCR.
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August 22, 2025
Michigan Judge Gives Initial OK To Tax Foreclosure Deal
A Michigan federal judge has granted preliminary approval to a settlement that would allow former property owners to receive the surplus profits they allege county treasurers made selling their tax-delinquent properties.
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August 22, 2025
Colorado Plan To Cut Spending, Tax Rate Stalls At Title Board
A proposed Colorado ballot measure that would lower state general fund appropriations by at least 3% and cut the state income tax rate accordingly was blocked by a state panel, which ruled that the proposal wrongly addressed more than one subject.
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August 21, 2025
Property Owners Say SF Vacancy Tax Violates Rights
A San Francisco levy on vacant residential units is not a tax, but a penalty, and violates property owners' constitutional rights to keep their private property from being taken for public use without just compensation, the owners told a California appellate court.
Expert Analysis
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.