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Constitutional Challenges › Appeals › State Taxes

Harris Beach Murtha PLLC

Assessors Must Use Uniform Assessment Model for Solar and Wind Facilities in Upcoming Tax Year

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On May 30, 2025, the Third Department confirmed an automatic stay of the Albany Court Supreme Court’s decision in Airey v State, making it clear assessors are required to utilize the state-wide uniform assessment model for...more

Farrell Fritz, P.C.

Real Property Taxation of Solar and Wind Energy Systems in New York State Update: Court Declares RPTL § 575-b Unconstitutional in...

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In a Decision and Order rendered March 4, 2025, Albany County Supreme Court struck down as unconstitutional Section 575-b of the Real Property Tax Law, in the matter of Airey, et al. v. State of New York, et al. (Index No....more

Blank Rome LLP

City’s Electric Slide Stumbles as Invalid Tax

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We often focus on whether a levy is a tax masquerading as a fee because a state tax must be fairly apportioned under United States Constitutional precedent, while a fee is not so limited. Some “fees” can be quite material in...more

McDermott Will & Schulte

Supreme Court Takes Up Constitutional Challenge to Section 965 Transition Tax

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On June 26, 2023, the Supreme Court of the United States agreed to hear a rare challenge under the Sixteenth Amendment and Tax Clauses to Section 965 of the tax code. In Moore v. United States, the justices will consider...more

Buckingham, Doolittle & Burroughs, LLC

Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”

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The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which...more

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