Substitute House Bill 96 (Sub. H.B. 96), Ohio’s operating appropriations bill for fiscal years 2026-2027, was passed by the General Assembly on June 25, 2025. The law modifies changes made by Amended Substitute H.B. 126...more
In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime. The changes in Indiana’s SB 1, along with subsequent amendments from...more
6/9/2025
/ Appeals ,
Business Taxes ,
Commercial Property Owners ,
Data Centers ,
New Legislation ,
Property Tax ,
Property Valuation ,
Real Estate Investments ,
State Taxes ,
Tax Assessment ,
Tax Incentives
Data centers are critical infrastructure in today’s world, but they present unique and significant challenges for property tax valuation. Many jurisdictions have provided property tax incentives or abatements for newly built...more
Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation. The below map highlights some upcoming...more
In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime. The changes in Indiana’s SB 1, along with subsequent amendments from...more
The Legislative Changes to HB 126 Introduced in 2024 Were Not Enacted Into Law - In 2024, there were two separate efforts by the Ohio legislature to amend House Bill 126 (HB 126) to address and clarify issues that have...more