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

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    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.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    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.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

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