News & Analysis as of

Municipalities State Taxes

Farrell Fritz, P.C.

2026 Property Tax Levy Growth Cap Remains at 2%

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New York State Comptroller, Thomas P. DiNapoli, recently announced that the 2026 property tax levy increases will be capped at 2%.  The 2% limitation affects local governments including counties, towns, fire districts, 44...more

Pullman & Comley - For What It May Be Worth

Understanding the New Approach to Motor Vehicle Valuations by Connecticut Assessors

Motor vehicle assessment in Connecticut is a two-step process. Your municipality’s assessor determines the value of your vehicle, and then multiplies that value by the 70% assessment ratio to arrive at your motor vehicle...more

Pierce Atwood LLP

Maine Revamps New Markets Tax Credits and Historic Tax Credits

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Recently, Maine Governor Janet Mills signed legislation renewing and expanding Maine’s New Markets Capital Investment Program and Historic Tax Credit Program. These changes should be welcomed by businesses, nonprofits, and...more

Pullman & Comley - For What It May Be Worth

Solar Property Tax Exemptions Granted by Connecticut Tax Court

In two recent decisions, Connecticut Tax Court Presiding Judge Matthew Budzik found that three facilities consisting of solar panels and related equipment were entitled to property tax exemptions pursuant to Connecticut...more

Downs Rachlin Martin PLLC

Vermont Property Tax Appeals

It’s property tax appeal season in Vermont—property tax grievance hearings typically occur between Mid-May and early June.  If your property has been re-assessed, you will receive a notice in the mail informing you of the new...more

Pullman & Comley - For What It May Be Worth

Select Connecticut Property Tax Bills Advance

With the Connecticut General Assembly in the home stretch of the 2025 legislative session, the following noteworthy property tax bills have been voted out of committee for consideration and possible action by both chambers of...more

Pullman & Comley - For What It May Be Worth

Connecticut Property Tax Bills to Get Public Hearings

Two of the Connecticut General Assembly's most influential committees are holding public hearings this week on the following property tax bills of note...more

Bodman

Michigan Supreme Court Holds that a Tax Cannot be Disguised as a Franchise Fee in Violation of Headlee

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The Michigan Supreme Court released an opinion yesterday holding that a municipality may not disguise a tax by imposing a utilities franchise fee upon consumers through a utilities franchise agreement when that agreement...more

Greenbaum, Rowe, Smith & Davis LLP

A Review of the New Jersey Legislature’s Latest Amendments to the New Jersey Aspire Program

On December 19, 2024, the New Jersey legislature passed legislation amending multiple sections of statute governing the New Jersey Aspire Program, most importantly as it relates to the state purchase of unused tax credits....more

Brownstein Hyatt Farber Schreck

CA Supreme Court Blocks Taxpayer Protection Act from November 2024 Ballot

Constitutional limitations to raising revenue are becoming increasingly relevant for water and other governmental agencies as well as their customers and landowners in response to aging infrastructure, climate change and...more

Bricker Graydon LLP

The Latest on Ballot Issues: HB 140 and AOS Campaign Guidance

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While Ohio municipalities generally do not rely on voted ad valorem property taxes as a primary source of funding, such taxes can serve as a useful part of a municipality’s revenue base, and state law, principally in Ohio...more

Harris Beach Murtha PLLC

2023 Municipal Revaluations and the Newly Enacted Tax-Payer Appraisal Deadline

It is always important to carefully review your tax bill and/or notices of assessments, but even more so in the year in which your city or town conducts a revaluation. Each assessment should be carefully reviewed, even if...more

Pierce Atwood LLP

Rhode Island Businesses Could Soon Receive Tax Relief

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Rhode Island Senate leadership is backing legislation that would exempt the first $100,000 of tangible property from property taxation by municipalities. The tangible tax is currently levied on businesses for property other...more

Pullman & Comley - For What It May Be Worth

New State-Wide Property Tax Proposed in Connecticut Public Hearing Scheduled for February 27, 2023

Two bills pending before the Connecticut General Assembly seek to impose a new state-wide property tax on different classes of real property.  Currently, property taxes are only imposed at the municipal level of government. ...more

McNees Wallace & Nurick LLC

Is a stormwater fee an impermissible tax? The debate continues in municipalities all across the Commonwealth, but for at least one...

As a result of changes in federal and state laws related to stormwater management, municipalities across the Commonwealth have been forced – in order to comply with the new laws – to seek new funding sources and to regulate...more

Harris Beach Murtha PLLC

Streaming Revenue: Potential Taxing Changes in 2020

This post is part of our ongoing series on issues that municipalities may face in 2020. Will digital streaming services such as Netflix become a source of revenue for municipalities this year? Recent legal decisions may...more

Genova Burns LLC

Changes Coming to New Jersey Long-Term Tax Exemption Statute

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Several bills affecting the long-term tax exemption statute are slowly making their way through the New Jersey Legislature. While each bill addresses different provisions of the statute, the common theme among them is one of...more

Holland & Knight LLP

Illinois Legislature Legalizes Recreational Marijuana - An Overview of the Cannabis Regulation and Tax Act

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• On May 31, 2019, the Illinois General Assembly adopted the Cannabis Regulation and Tax Act (the Act) – legalizing the sale, possession and use of marijuana for recreational purposes by adults over age 21 starting Jan. 1,...more

Spilman Thomas & Battle, PLLC

Update on the West Virginia Legislature - Issue 4

The dates below are the significant deadlines in this year's regular session: - February 12: Last day to introduce bills in the House of Delegates. This does not apply to bills originating in committee. - February 18:...more

Steptoe & Johnson PLLC

Traversing the Maze of Local Wage Tax Withholding In Pennsylvania under Act 32 – A Guide for Pennsylvania Employers

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The payment and withholding of earned income taxes (“EIT taxes”) in Pennsylvania at times seems like a complex maze and is challenging for human resource professionals or a company’s payroll tax team. In May, Pennsylvania...more

Best Best & Krieger LLP

General Tax Measure With Related Advisory Measure On Same Ballot Does Not Turn It Into A Special Tax - Issue Related To Number Of...

Last week, the California Court of Appeal clarified what happens to a general tax measure when it is placed on the same ballot as a related advisory measure that asks how revenues from the general tax measure should be spent....more

Harris Beach Murtha PLLC

In Case You Missed It: 2018 New York Legislative Session Ends Without Traditional "Big Ugly"

The 2018 legislative session ended late Wednesday, June 20 for the Assembly, and early Thursday, June 21 for the Senate, without the traditional flurry of high profile bills being passed through compromises across the aisle. ...more

Bradley Arant Boult Cummings LLP

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more

Harris Beach Murtha PLLC

NYS Budget: The Impact of the Governor’s Proposals

As New York state lawmakers prepare to learn details, schools and municipalities face impacts of Governor Andrew Cuomo’s 2019 spending plan. The State Budget, totaling $168.2 billion in spending calls for $100 billion in...more

Baker Donelson

Spotlight on Alabama: Supreme Court Affirms Limitations of Municipal Business License Tax on Out-of-State Suppliers

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The Code of Alabama grants municipalities certain powers related to the imposition of business license taxes on trades, businesses, or vocations which may be engaged in or carried on in the municipality. This authority is...more

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