State & Local

  • June 24, 2025

    Ohio School Board Can't Appeal Property's Valuation

    An Ohio commercial property improperly had its value raised to $27.8 million, the state Board of Tax Appeals ruled, finding jurisdiction was lacking for a school board's appeal that resulted in the increase.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

    Author Photo

    The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

  • Industry Self-Regulation Will Shine Post-Chevron

    Author Photo

    The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

  • 3 Ways Agencies Will Keep Making Law After Chevron

    Author Photo

    The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

    Author Photo

    The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.

  • Less Power To The People: SALT In Review

    Author Photo

    Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

    Author Photo

    Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

    Author Photo

    With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

    Author Photo

    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

    Author Photo

    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

    Author Photo

    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

    Author Photo

    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

    Author Photo

    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

  • Think Like A Lawyer: Always Be Closing

    Author Photo

    When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.