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Constitutional Challenges Property Tax

Morgan Lewis

Los Angeles ‘Mansion Tax’ Update Regarding Office of Finance Assessments

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Taxpayer disputes involving Los Angeles’s Measure ULA, the Homelessness and Housing Solutions Tax—commonly referred to as the “mansion tax”—are progressing through the city’s administrative review process. Property owners...more

Harris Beach Murtha PLLC

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

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

Orrick, Herrington & Sutcliffe LLP

Trade organization challenges CFPB’s final PACE rule

On May 28, the U.S. District Court for the Middle District of Florida received a complaint from a trade organization representing the residential Property Assessed Clean Energy (PACE) industry. The complaint challenged the...more

Dentons

Iowa 2025 Legislative Session – Week 17

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Last week was the first week beyond the scheduled 110th day of the 2025 Iowa Legislative Session, and legislators made significant strides toward adjournment. On Thursday, the chambers released a joint budget agreement; with...more

Jenner & Block

Amicus Brief Filed on Behalf of the Fort Mojave Indian Tribe Urging SCOTUS to Protect Tribal Sovereignty

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Jenner & Block filed an amicus brief before the Supreme Court of the United States on behalf of the Fort Mojave Indian Tribe in South Point Energy Center LLC v. Arizona Department of Revenue. The brief calls on the Court to...more

Buchalter

California’s Proposed Vacancy Tax Bill Watered Down to Reporting Requirement

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A bill recently introduced in the California State Senate would have imposed a tax on commercial buildings that have prolonged vacancies, but has been rewritten after facing strong opposition. Authored by California State...more

Buchalter

Vacancy Tax on Commercial Property Proposed in California

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A recent bill introduced in the California State Senate would impose a tax on commercial buildings that have prolonged vacancies. Authored by California State Senator Caroline Menjivar, SB 789 is intended to discourage...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...

Farrell Fritz, P.C. on

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

Nelson Mullins Riley & Scarborough LLP

Reacting to Tyler v. Hennepin County: West Virginia Federal Court Allows Wood County Tax-Sale Challenge to Proceed

Earlier this month, the U.S. District Court for the Southern District of West Virginia declined to dismiss a Section 1983 challenge against a West Virginia County in Grady v. Wood County. This ruling comes in the wake of the...more

McDermott Will & Schulte

Following Maryland’s Lead? We Guess Everyone Wants to Go to Court. Icy Challenges to Nebraska’s Advertising Services Tax Act Start...

Nebraska Governor Jim Pillen’s ambitious plan to provide $2 billion in property tax relief via an increase in the sales tax rate and an expansion of the sales tax base is stirring significant debate. Part of his proposal is...more

Epstein Becker & Green

A Big Day for the Little Guy – SCOTUS Today

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With essential unanimity, though with an array of concurrences in one of them, the Supreme Court ruled against government parties in three cases, two of them in favor of homeowners, and in property rights and environmental...more

Rosenberg Martin Greenberg LLP

United States Court of Appeals for the Fourth Circuit Nixes Maryland’s Attempt to Give Tax Sale Purchasers A Home Field Advantage

Real property tax sales provide opportunities for investors to acquire properties for below market prices if the properties are not redeemed from sale or to earn interest on the taxes paid at the tax sale at generous rates if...more

McDermott Will & Schulte

US Treasury Issues Guidance on the ARPA Claw-Back Provision

Earlier this week, the US Department of the Treasury (Treasury) issued formal guidance regarding the administration of the American Rescue Plan Act of 2021 (ARPA) claw-back provision. The guidance (Interim Final Rule)...more

Franczek P.C.

SCOTUS Denies Petition to Review 7th Circuit Decision Affecting Cook County Property Tax Assessment Litigation

Franczek P.C. on

As reported in Education Week, the U.S. Supreme Court has denied a petition to hear an appeal brought by Cook County Treasurer’s office, the Assessor’s office and others challenging a 7th Circuit decision allowing Illinois...more

Rosenberg Martin Greenberg LLP

When Can I Redeem My Pennsylvania Property From Tax Sale? It Depends On Where The Property Is…

Renowned Pennsylvanian Benjamin Franklin famously wrote that “in this world, nothing can be said to be certain except death and taxes.”  A recent decision of the Pennsylvania Supreme Court demonstrates that, even in the...more

Franczek P.C.

School Districts File Amicus Curiae Brief in Landmark Federal Property Tax Lawsuit

Franczek P.C. on

Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 10

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STATE COURT REFUSES TO DISMISS ACTION CHALLENGING CONSTITUTIONALITY OF NYC PROPERTY TAX SYSTEM - The Supreme Court, New York County, has denied motions to dismiss an action seeking relief for alleged inequalities in the...more

Hinshaw & Culbertson LLP

Illinois Supreme Court Upholds Constitutionality of Hospital Property Tax Exemption Law

In the closely watched Oswald v. Beard case decided last Thursday, the Illinois Supreme Court unanimously upheld the constitutionality of a 2012 law which grants a hospital charitable property tax exemption if the value of...more

Franczek P.C.

Illinois Supreme Court Finds Hospital Tax Exemption Constitutional

Franczek P.C. on

Yesterday, the Illinois Supreme Court issued a decision in Oswald v. Hamer marking the latest chapter in a controversy dating to 2003. The decision finds that Section 15-86 of the Illinois Property Tax Code, which provides a...more

Franczek P.C.

Illinois Supreme Court Hears Oral Argument on Hospital Property Tax Exemptions

Franczek P.C. on

Yesterday, the Illinois Supreme Court heard oral argument in Oswald v. Beard, a case challenging the constitutionality of the statute exempting most hospitals from paying any property taxes. ...more

Eversheds Sutherland (US) LLP

Georgia Legislature enacts significant income, sales, and property tax legislation

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation....more

Steptoe & Johnson PLLC

West Virginia Legislative Brief 2/9/2018

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We are officially over the hump as yesterday marked the halfway point of the 2018 Legislative Session. With only 29 legislative days remaining, look for the pace to pick up both in committee and in their respective chambers...more

Dickinson Wright

Recent Kentucky Cases Hold That Exempt Owner Does Not Mean Property Taxes Precluded, and Leased Real Property Value May Include...

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Kentucky cases recently held that property is not exempt from taxation merely because the owner may be constitutionally exempt. Also, the valuation of leased property is rental income less expenses. However, if sales of...more

Ballard Spahr LLP

Pennsylvania Supreme Court Declares Dollar-Based NOL Cap Unconstitutional

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In a unanimous decision in Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, the Pennsylvania Supreme Court affirmed the Commonwealth Court's holding that Pennsylvania's dollar-based cap on corporate net income...more

Hinshaw & Culbertson LLP

Illinois Supreme Court Grants Petition to Appeal Ruling on Constitutionality of Illinois Hospitals’ Property Tax Exemption Law

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Illinois hospitals continue to face uncertainty regarding the law under which they may seek exemption from property taxes. As reported in our March 30, 2017, Health Law Alert, the Illinois Supreme Court declined to rule on...more

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